2020-11-16T15:14:39-06:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 801 CHERRY ST SUITE 1400 FORT WORTH TX 76102 990 2019-01-01 461596255 LIGHTHOUSE FOR THE HOMELESS LIGH 8172897474 PO BOX 2645 FORT WORTH TX 76113 TOBY OWEN CEO-PRESBYTERIAN NIGHT SHELTER 8172897474 2020-11-15 1 MICHAELA J CROMAR CPA P00895728 8178775000 2020-11-15 67.137.57.251 2020-11-15 13:26:27 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A8273FD6400944353617595B409ACC683D1C813F 2019 2021-01-29 14:40:06Z TRUE WORTH PLACE TOBY OWEN PO BOX 2645 FORT WORTH TX 76113 1005536 0 X WWW.TRUEWORTHPLACE.ORG X 2013 TX LEADING THE JOURNEY FROM HOMELESS TO HOME. 32 32 0 866 0 0 218344 202127 474114 517164 72749 59851 75 0 765282 779142 53302 196260 0 0 646997 763401 20000 0 233584 1296898 1200023 2017197 2159684 -1251915 -1380542 18661130 17354605 1453557 1295649 17207573 16058956 LEADING THE JOURNEY FROM HOMELESS TO HOME. 0 0 1714090 196260 517164 TRUE WORTH PLACE, THE ONLY FREE AREA DAY SHELTER IN FORT WORTH, IS OPERATED BY PRESBYTERIAN NIGHT SHELTER. TRUE WORTH PLACE OFFERS SAFE AND CLEAN DAY SHELTER AND CRITICAL SERVICES TO ITS GUESTS INCLUDING RESTROOM AND SHOWERS, LAUNDRY FACILITIES, MAILING ADDRESS, TELEPHONES, COMPUTERS AND TEMPORARY STORAGE. AS A CENTRAL RESOURCE CENTER FOR PEOPLE EXPERIENCING HOMELESSNESS, TRUE WORTH PLACE LINKS GUESTS WITH LOCAL SERVICE PROVIDERS, PROVIDING ACCESS TO HEALTH CARE, EMPLOYMENT, EDUCATION, MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT, BENEFITS, AND CRITICAL DOCUMENTS INCLUDING ID'S, SOCIAL SECURITY CARDS AND BIRTH CERTIFICATES. 1714090 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 28 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 32 32 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X COURTNEY B GREGORY 8176327474 PO BOX 2645 FORT WORTH TX 76113 TOBY OWEN CEO - PNS 1.00 39.00 X 0 140751 7161 COURTNEY GREGORY VICE PRESIDENT OF FINANCE 1.00 39.00 X 0 96101 5695 MARYANN MEANS-DUFRENE BOARD CHAIR 0.10 0.50 X X 0 0 0 MICKY SEVERSON VICE CHAIR 0.10 0.50 X X 0 0 0 SCOT PIERCE TREASURER 0.10 0.50 X X 0 0 0 MERIANNE ROTH SECRETARY 0.10 0.50 X X 0 0 0 TERRI ANDERSON RESOURCE DEVELOPMENT 0.10 0.50 X 0 0 0 ROXANNE ANCY FACILITIES 0.10 0.50 X 0 0 0 DARYL DAVIS PROGRAM COMMITTEE 0.10 0.50 X 0 0 0 AMY KNIGHT BROWN BOARD DEVELOPMENT 0.10 0.50 X 0 0 0 CINTYA AULD DIRECTOR 0.10 0.50 X 0 0 0 KIM DILLON DIRECTOR 0.10 0.50 X 0 0 0 EMILY JONES DIRECTOR 0.10 0.50 X 0 0 0 ALICIA LESOK DIRECTOR 0.10 0.50 X 0 0 0 RACHEL NAVEJAR-PHILLIPS DIRECTOR 0.10 0.50 X 0 0 0 NANCY SPIKER DIRECTOR 0.10 0.50 X 0 0 0 PEGGY WATSON DIRECTOR 0.10 0.50 X 0 0 0 RICHARD DOROUGH DIRECTOR 0.10 0.50 X 0 0 0 GREG GARIS DIRECTOR 0.10 0.50 X 0 0 0 JT AUGHINBAUGH DIRECTOR 0.10 0.50 X 0 0 0 JIM LACAMP DIRECTOR 0.10 0.50 X 0 0 0 RON SKILLENS DIRECTOR 0.10 0.50 X 0 0 0 JUDY STRONG DIRECTOR 0.10 0.50 X 0 0 0 BURCH WALDRON DIRECTOR 0.10 0.50 X 0 0 0 STEPHEN EISNER DIRECTOR 0.10 0.50 X 0 0 0 MICHAEL HOFFER DIRECTOR 0.10 0.50 X 0 0 0 DAN LOWRANCE DIRECTOR 0.10 0.50 X 0 0 0 FRANK NEAL DIRECTOR 0.10 0.50 X 0 0 0 SAM SEXHUS DIRECTOR 0.10 0.50 X 0 0 0 ARNOLD GACHMAN DIRECTOR 0.10 0.50 X 0 0 0 WADE CHAPPELL DIRECTOR 0.10 0.50 X 0 0 0 TOMMY GLENN DIRECTOR 0.10 0.50 X 0 0 0 JASON GROCHOWSKI DIRECTOR 0.10 0.50 X 0 0 0 JONATHAN MORRIS DIRECTOR 0.10 0.50 X 0 0 0 0 236852 12856 0 0 0 0 0 98829 103298 202127 PROGRAM RELATED RENTAL 531120 450605 450605 CLIENT ASSISTANCE 624100 66559 66559 517164 56445 56445 229800 226394 3406 3406 3406 779142 517164 0 59851 133310 133310 62950 62950 653452 544616 31990 76846 62152 59894 1738 520 47797 40169 2411 5217 388704 129567 129568 129569 2895 2895 16291 16291 2351 2351 7064 7064 185705 185705 1228 1228 428640 385776 21432 21432 56383 56383 PROGRAM SUPPLIES 75400 69715 5685 MEALS AND KITCHEN 31777 31777 EQUIPMENT REPAIRS AND M 1617 1617 MEMBERSHIP DUES 850 850 1118 1118 2159684 1714090 212010 233584 475435 741554 2299029 965612 120850 41257 44614 14705390 1270888 13843620 13434502 669912 688746 1331877 1358727 18661130 17354605 130922 202818 1322635 1092831 1453557 1295649 X 1079141 1739491 16128432 14319465 17207573 16058956 18661130 17354605 -1380542 231925 0 X 0 1 X 1 1 1 X 260533 572868 5191007 218344 202127 6444879 260533 572868 5191007 218344 202127 6444879 4902040 1542839 37730 50686 56445 144861 7977 75 8052 6597792 1312124 0.23380 0.24740 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: DONATION OF TRUE WORTH BUILDING DATE: 01/24/17 AMOUNT: 14585236. PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST: TREAS. REG. SEC. 1.170A-9(F)(3) PROVIDES THAT AN ORGANIZATION WILL BE TREATED AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST EVEN IF IT FAILS TO MEET THE 33 1/3 PERCENT MECHANICAL TEST. UNDER THE FACTS AND CIRCUMSTANCES TEST, AN ORGANIZATION WILL BE TREATED AS PUBLICLY SUPPORTED IF IT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES, AND MEETS CERTAIN OTHER REQUIREMENTS. THE PERTINENT FACTORS SET FORTH IN THE REGULATIONS ARE DISCUSSED BELOW: I) TEN PERCENT-OF-SUPPORT LIMITATION THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE HAS BEEN 26.66% IN 2017, 24.74% IN 2018 AND 23.38% IN 2019, OVER THE 5 YEAR LOOK-BACK PERIOD, WHICH EXCEEDS THE 10% FLOOR FOR CONSIDERATION AS A PUBLIC CHARITY. II) ATTRACTION OF PUBLIC SUPPORT TRUE WORTH PLACE ("TWP") IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. THE INITIAL GIFT FROM THE FORT WORTH FOUNDATION IS INTENDED FOR USE OVER FIVE YEARS TO HELP SUPPORT AND ESTABLISH THE PROGRAMS OF THE ORGANIZATION. TWP IS A RELATIVELY NEW ORGANIZATION THAT PRESBYTERIAN NIGHT SHELTER ONLY BEGAN MANAGING IN JANUARY OF 2017 AFTER THE BUILDING WAS INITIALLY OPENED IN MID-DECEMBER 2016. III) PERCENTAGE OF FINANCIAL SUPPORT UNDER THE REGULATIONS, THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT FROM PUBLIC SOURCES THE LESS THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS WILL BE. THE PERCENTAGE OF SUPPORT RECEIVED FROM THE GENERAL PUBLIC FOR THE FIVE YEAR PERIOD ENDING ON DECEMBER 31, 2019 IS 23.38%. IV) SOURCES OF SUPPORT TWP IS SUPPORTED BY LOCAL GOVERNMENT GRANTS AND DONORS, MOST OF WHOM ARE LOCAL COMMUNITY MEMBERS WHO ARE INTERESTED IN SUPPORTING THE MISSION AND ACTIVITIES OF TWP. V) REPRESENTATIVE GOVERNING BODY TWP HAS A GOVERNING BODY REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC, HAVING SPECIAL KNOWLEDGE OR EXPERTISE IN THE PARTICULAR FIELDS IN WHICH TWP OPERATES. THE CURRENT BOARD OF DIRECTORS CONSISTS OF BUSINESS PEOPLE, BANKERS, FINANCIAL ADVISORS, ACCOUNTANTS, CHURCH LEADERS, AND COMMUNITY VOLUNTEERS. ALL BOARD MEMBERS ARE LOCAL TO THE FORT WORTH COMMUNITY. VI) ACCOUNTABILITY TO GOVERNMENTAL AGENCIES AS CONDITIONS OF GRANTS TWP RECEIVES FUNDING FROM THE CITY OF FORT WORTH AND FROM TARRANT COUNTY THROUGH EACH GOVERNING BODY'S EMERGENCY SOLUTIONS GRANTS. AS A CONDITION OF THE GRANT FROM THE CITY OF FORT WORTH, THE PROGRAM MUST SERVE A MINIMUM OF 3,000 UNDUPLICATED INDIVIDUALS FROM FORT WORTH. AS A CONDITION OF THE GRANT FROM TARRANT COUNTY, REPORTS DETAILING THE UNDUPLICATED COUNT AND DEMOGRAPHIC DATA OF HOMELESS PERSONS SERVED MUST BE ENTERED INTO THE HOMELESS MANAGEMENT INFORMATION SYSTEM (HMIS) AT LEAST MONTHLY, AND THE COUNTY WILL CHECK HMIS PERIODICALLY TO EXTRACT DATA. VII) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES - TWP SERVES THE GENERAL PUBLIC ON A CONTINUOUS BASIS THROUGH THE FOLLOWING TYPES OF PROGRAM ACTIVITIES: A) TWP IS THE ONLY FREE DAY SHELTER IN THE AREA, OFFERING SAFE AND CLEAN DAY SHELTER AND CRITICAL SERVICES TO GUESTS 365 DAYS EACH YEAR, INCLUDING: I. SHELTER AND CRITICAL SERVICES RESTROOMS AND SHOWERS, LAUNDRY FACILITIES, MEALS, A MAILING ADDRESS, TELEPHONES, COMPUTERS AND INTERNET ACCESS, AND TEMPORARY STORAGE. TRUE WORTH PLACE SERVED, ON AVERAGE, 400 GUESTS EACH DAY, WITH 166 ENROLLING IN ONGOING CASE MANAGEMENT PROGRAMMING DURING THE YEAR. THERE WERE AN ADDITIONAL 1,050 CASE MANAGEMENT SESSIONS PROVIDED FOR NON-ENROLLED GUESTS THROUGH OPEN CASE MANAGEMENT THE FIRST STEP IN THE JOURNEY HOME. II. LINKS WITH OTHER LOCAL SERVICE PROVIDERS FOR ACCESS TO HEALTH CARE, EMPLOYMENT, EDUCATION, MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT, BENEFITS, AND CRITICAL DOCUMENTS. IN 2019, 1,847 DIFFERENT CLASSES WERE OFFERED AND 45 PARTNER AGENCIES PROVIDED ON-SITE SERVICES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16128432 34079 1843046 14319465 18227244 1401541 3500353 16128432 19833764 1606520 18227244 0.00000 0.93130 0.06870 1 1 0 14617258 1250163 13367095 68132 14725 53407 20000 6000 14000 13434502 BENEFICIAL INTEREST IN NORTH TEXAS COMMUNITY FOUNDATION FUND 1358727 F 1358727 DEFERRED TENANT IMPROVEMENTS 1092831 1092831 X PART V, LINE 4: THE TRUE WORTH PLACE BUILDING IS PERMANENTLY RESTRICTED BY THE DONOR TO SERVE THE HOMELESS AND LEASE ITS FACILITIES TO JPS. THE ORGANIZATION'S TEMPORARILY RESTRICTED FUNDS INCLUDE MULTI-YEAR PLEDGES AND OTHER FUNDS DESIGNATED TO SUPPORT OPERATIONS. PART X, LINE 2: THE SHELTER IS ORGANIZED AS A NONPROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS SECTION EXEMPTS THE SHELTER FROM TAXES ON INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE INTERNAL REVENUE SERVICE (IRS) HAS PREVIOUSLY CLASSIFIED THE SHELTER AS A PUBLIC CHARITY. TAXES ARE PAID ON NET INCOME EARNED FROM SOURCES UNRELATED TO THE EXEMPT PURPOSES. THERE WAS NO NET INCOME FROM UNRELATED BUSINESS FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. THE SHELTER, TWP, AND FOUNDATION FILE AS TAX-EXEMPT ORGANIZATIONS. THE TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. 1 PRESBYTERIAN NIGHT SHELTER SECURITY LLC PO BOX 2645 FORT WORTH TX 76113 832454787 501(C)(3) 133310 0 OPERATIONAL SUPPORT 1 0 RENTAL ASSISTANCE 25 39318 CRITICAL DOCUMENTS 25 371 TRANSPORTATION ASSISTANCE 87 21444 OTHER GENERAL ASSISTANCE 4 1817 PART I, LINE 2: GRANTS ARE MADE IN THE COURSE OF TRUE WORTH'S PROGRAMS. THEY ARE CLOSELY MONITORED AND GENERALLY PAID DIRECTLY TO THE PROVIDER OF THE SERVICES FOR WHICH THEY ARE GRANTED. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS COMPOSED OF THE OFFICERS OF THE CORPORATION AND THE CHAIRS OF THE STANDING COMMITTEES OF THE BOARD. IT MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS SUBJECT TO CERTAIN LIMITATIONS IMPOSED BY LAW AND BY THE BYLAWS OF THE PRESBYTERIAN NIGHT SHELTER. SHOULD THE POSITION OF CEO BECOME VACANT, THE EXECUTIVE COMMITTEE WILL EXERCISE ALL SUCH POWERS AND PERFORM SUCH DUTIES AS MAY FROM TIME TO TIME BE ASSIGNED TO, OR REQUIRED OF, THE CEO. ALL ACTIONS OF THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD AT ITS NEXT MEETING SUCCEEDING SUCH ACTION. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION'S SOLE MEMBER, PRESBYTERIAN NIGHT SHELTER, PERFORMS MANAGERIAL AND ADMINISTRATIVE FUNCTIONS FOR THE TRUE WORTH PLACE. FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN NIGHT SHELTER IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER, PRESBYTERIAN NIGHT SHELTER ELECTS ALL THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B AS THE SOLE MEMBER, PRESBYTERIAN NIGHT SHELTER APPROVES ALL GOVERNING DECISIONS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B PRESBYTERIAN NIGHT SHELTER UTILIZES THE FOLLOWING REVIEW PROCESS BEFORE FILING THE 990 AND ATTACHMENTS WITH THE IRS. THE EXECUTIVE MANAGEMENT REVIEWS THE RETURN IN DETAIL WITH THE PAID PREPARER; THE RETURN IS THE FORWARDED TO ALL MEMBERS OF THE BOARD PRIOR TO SIGNATURE AND FILING. FORM 990, PART VI, SECTION B, LINE 12C UPON EMPLOYMENT, ALL EMPLOYEES AGREE TO ABIDE BY THE POLICY AND NOT ENGAGE IN ANY ACTIVITY, PRACTICE, OR ACT WHICH CONFLICTS WITH, OR APPEARS TO CONFLICT WITH, THE ORGANIZATION'S INTERESTS. EMPLOYEES ARE REQUIRED TO FULLY DISCLOSE ANY CONFLICT OR POTENTIAL CONFLICT TO THEIR SUPERVISOR AND ANOTHER MEMBER OF MANAGEMENT. SHOULD THE EMPLOYEE REQUEST AN EXCEPTION TO THE POLICY, THEY MAY REQUEST IN WRITING THAT THE CHIEF EXECUTIVE OFFICER REVIEW THE SITUATION AND GRANT AN EXCEPTION. ON AN ANNUAL BASIS EACH BOARD MEMBER IS REQUIRED TO SIGN THE DISCLOSURE STATEMENT WHICH REQUIRES BOARD MEMBERS TO SPECIFICALLY DETAIL ANY INDIVIDUAL OR BUSINESS-RELATED EXCEPTIONS THAT MAY APPLY. THE EXCEPTIONS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND PROCEDURES ARE FOLLOWED TO DETERMINE IF A CONFLICT EXISTS AND APPROPRIATE ACTIONS TO TAKE. IF A POTENTIAL CONFLICT IS DISCOVERED IT WOULD BE DISCUSSED WITH THE BOARD CHAIR AND IF NECESSARY THE EXECUTIVE COMMITTEE. IF IT IS DETERMINED AFTER DISCUSSION THAT A CONFLICT EXISTS, THE CONFLICTED MEMBER WOULD HAVE TO ABSTAIN FROM VOTES, REMOVE THEMSELVES FROM COMMITTEES, OR IN SOME CASES REMOVE THEMSELVES FROM THE BOARD COMPLETELY. THE ORGANIZATION DOCUMENTS PROCEEDINGS FROM CONFLICT OF INTEREST DISCUSSIONS IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE OFFICERS OF ITS OWN, INSTEAD IT IS MANAGED BY A RELATED PARTY, THE PRESBYTERIAN NIGHT SHELTER. AS A RESULT, TRUE WORTH PLACE RELIES ON THE GOVERNANCE OF THE PRESBYTERIAN NIGHT SHELTER TO DETERMINE ITS EMPLOYEES' COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS & CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST AND THE SUBMISSION OF WRITTEN REQUEST TO THE CEO. PRESBYTERIAN NIGHT SHELTER OF TARRANT COUNTY PO BOX 2645 FORT WORTH TX 76113 751985591 HOMELESS & EMERGENCY SHELTER AND SOLUTIONS TX 501(C)(3) LINE 7 N/A 0 PRESBYTERIAN NIGHT SHELTER ENDOWMENT FOUNDATION PO BOX 2645 FORT WORTH TX 76113 832124862 SUPPORT PRESBYTERIAN NIGHT SHELTER TX 501(C)(3) LINE 12B, II PRESBYTERIAN NIGHT SHELTER 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0