2019-11-14T16:07:56-06:00 2018-12-31 410746749 CLIFTONLARSONALLEN LLP 5001 SPRING VALLEY ROAD SUITE 600W DALLAS TX 75244 990 2018-01-01 741472640 BRAZOS PRESBYTERIAN HOMES INC BRAZ 7136662651 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 LABINCO CLARKE CHIEF FINANCIAL OFFICER 7136662651 2019-11-13 1 MICHAEL SIEGEL P01587323 9723835700 67.137.57.251 2019-11-13 16:21:28 CS P 3E2BB42D0F6BDD0D6290097EBAA362A2911B321E 3CA29169DE0AC997B72D6AF67285F451AF10437A 2018 2020-03-31 21:24:44Z SHERYL CALLAHAN 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 32526124 0 X WWW.HOUSTONRETIREMENT.ORG X 1960 TX THE PURPOSE OF BRAZOS PRESBYTERIAN HOMES, INC. (BPH), A CONTINUING CARE RETIREMENT COMMUNITY, IS TO PROVIDE LIFETIME SERVICES TO THE ELDERLY IN THE FORM OF QUALITY LIVING AND CARE IN A CHRISTIAN ENVIRONMENT. 18 17 501 27 0 0 50104 86895 28304967 30397604 617097 982105 114915 1059182 29087083 32525786 1486938 1122228 0 0 12534228 13745469 0 0 0 23127068 23327499 37148234 38195196 -8061151 -5669410 213188803 209213016 213649999 221634612 -461196 -12421596 TO PROVIDE LIFETIME SERVICES TO THE ELDERLY IN THE FORM OF QUALITY LIVING AND CARE IN A CHRISTIAN ENVIRONMENT. 0 0 31137261 1122228 30397604 RESIDENCY COSTS, FACILITIES, MEALS AND HEALTH CARE FOR AN AVERAGE OF 389 RESIDENTS. 31137261 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 47 0 501 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X LABINCO CLAKRE 7136605004 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 SHERYL CALLAHAN PRESIDENT/CEO 37.00 3.00 X X 221729 0 5784 JEANETTE WENNENWESER CHAIRMAN 1.00 3.00 X X 0 0 0 DR WARREN BELLOWS III VICE CHAIRMAN/SECRETARY 1.00 1.00 X X 0 0 0 RICHARD DICK NUNN TREASURER 1.00 2.00 X X 0 0 0 VERLYN ANDY ANDERS PAST DIRECTOR 1.00 1.00 X 0 0 0 LYNNE PARSONS AUSTIN DIRECTOR 1.00 1.00 X 0 0 0 WALKER FAIR DIRECTOR 1.00 1.00 X 0 0 0 ANDY GANS DIRECTOR 1.00 1.00 X 0 0 0 JOHN HARTMAN DIRECTOR 1.00 2.00 X 0 0 0 MICHAEL KUZNICKI DIRECTOR 1.00 2.00 X 0 0 0 JANE LARKIN DIRECTOR 1.00 1.00 X 0 0 0 RICHARD DICK LEATHERS DIRECTOR 1.00 1.00 X 0 0 0 JOHN LEMEN DIRECTOR 1.00 2.00 X 0 0 0 SUZANNE MCPHAIL DIRECTOR 1.00 1.00 X 0 0 0 ROSE NILES DIRECTOR 1.00 1.00 X 0 0 0 JOHN VAN OSDALL DIRECTOR 1.00 2.00 X 0 0 0 LYNNE QUINN DIRECTOR 1.00 1.00 X 0 0 0 WINTON STARLING DIRECTOR 1.00 2.00 X 0 0 0 LABINCO CLARKE CHIEF FINANCIAL OFFICER 40.00 0.00 X 175056 0 5784 HAROLD ERMSHAR EXECUTIVE DIRECTOR - THE HALLMARK 40.00 0.00 X 139830 0 5784 STEVEN MOORE EXECUTIVE DIRECTOR - BRAZOS TOWERS 40.00 0.00 X 106038 0 5784 CHRISTENE KEEGAN DIRECTOR OF MARKETING 40.00 0.00 X 102088 0 4584 744741 0 27720 5 0 1 0 BEST REMODELING 11611 CREEKHURST HOUSTON TX 77009 REMODELING 2453276 CHABERLING HOUSTON 7510 LANGTRY HOUSTON TX 77040 REMODELING 1285213 THE SERVELLO GROUP 17022 MAKANDA DR CYPRESS TX 77433 REMODELING 542743 JOEL P SMITH 13619 BEVKEN CT CYPRESS TX 77429 CONSTRUCTION MANAGEMENT 253977 PASC PO BOX 683001 HOUSTON TX 77268 A/C EQUIPMENT REPAIR 248194 17 86895 86895 RESIDENTIAL 623000 16202776 16202776 NURSING 623000 7833266 7833266 ASSISTED LIVING 623000 2788280 2788280 ENTRANCE FEE INCOME 623000 2434675 2434675 MEMORY CARE 623000 1138607 1138607 30397604 834614 834614 147829 147829 338 -338 -338 -338 INSURANCE PROCEEDS 900099 500000 500000 ANCILLARY REVENUE 900099 117989 117989 RENTAL INCOME FOR RESIDENT PRESEN 900099 116835 116835 324358 324358 1059182 32525786 30397604 0 2041287 301272 301272 820956 820956 396785 396785 10427559 9930367 497192 120927 110940 9987 1991923 1827411 164512 808275 741520 66755 208350 191142 17208 3668464 3365488 302976 350122 321206 28916 101652 93257 8395 2373349 2249601 123748 36302 33304 2998 5032812 5032812 6644790 6644790 601449 551776 49673 FOOD 1440862 1321862 119000 REPAIRS & MAINTENANCE 1012574 928946 83628 HEALTHCARE 825323 757160 68163 SUPPLIES 762193 699244 62949 269257 247019 22238 38195196 31137261 7057935 0 25687739 15954001 18259048 18092721 968545 1478367 0 977656 139024 389943 167587385 41329941 124752883 126257444 37819130 39602505 5562434 6460379 213188803 209213016 11776491 11855702 16061042 16227895 105433532 103987382 2312618 2124252 78066316 87439381 213649999 221634612 X -496071 -12456471 34875 34875 -461196 -12421596 213188803 209213016 X -5669410 -1132521 -5158469 X X 0 1 X 1 0 X 36993 77848 65043 50104 86895 316883 19926568 20476431 26403555 28304967 30397604 125509125 19963561 20554279 26468598 28355071 30484499 125826008 17841 32000 16898 17998 15850 100587 0 17841 32000 16898 17998 15850 100587 125725421 596424 538242 578224 617097 982443 3312430 596424 538242 578224 617097 982443 3312430 232248 78179 191322 114915 1059182 1675846 20792233 21170700 27238144 29087083 32526124 130814284 0.96110 0.96850 0.02530 0.02000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: RECIPORAL INSURANCE AND OTHER INCOME - 2014 AMOUNT: $ 232,248. 2015 AMOUNT: $ 78,179. 2016 AMOUNT: $ 191,322. 2017 AMOUNT: $ 114,915. MEAL BEVERAGE REVENUE - 2018 AMOUNT: $ 98,832. BEAUTY SHOP - 2018 AMOUNT: $ 8,300. GUEST ROOMS - 2018 AMOUNT: $ 33,177. OTHER REVENUE - 2018 AMOUNT: $ 111,953. INSURANCE PROCEEDS - 2018 AMOUNT: $ 500,000. CFRRG DISTRIBUTIONS - 2018 AMOUNT: $ 48,995. HOUSEKEEPING REVENUE - 2018 AMOUNT: $ 3,093. ANCILLARY REVENUE - 2018 AMOUNT: $ 117,989. RENTAL INCOME FOR RESIDENT PRESENTATIONS - 2018 AMOUNT: $ 116,835. GARAGE/CARPORT REVENUE - 2018 AMOUNT: $ 20,008. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10417865 10417865 121418809 23142378 98276431 35750711 18187563 17563148 126257444 DEPOSITS 650618 REFUNDABLE ENTRANCE FEES 86788763 87439381 X 30572309 -1132521 -1132521 31704830 820956 820956 32525786 37374240 0 37374240 820956 820956 38195196 PART X, LINE 2: BRAZOS PRESBYTERIAN HOMES, INC. (BPHI) IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. BPHI'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. BPHI IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. BPHI IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS 820,956. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS 820,956. 1 LUTHERAN SUNSET MINISTRIES 413 SUNSET AVE CLIFTON TX 76634 741211662 501(C)(3) 301272 CHARITY CARE 1 HOUSING, FOOD & MEDICAL 32 820956 PART I, LINE 2: SERVICES ARE PROVIDED TO CERTAIN RESIDENTS AND ACCOUNTED FOR THROUGH BRAZOS'S ACCOUNTING SYSTEM AS IF ACTUALLY BILLED. ACCORDINGLY, THE AMOUNTS OF ASSISTANCE PROVIDED IS TRACKED TO SPECIFIC INDIVIDUALS. ASSISTANCE PROVIDED IS REVIEWED AND GENERALLY APPROVED BY THE BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 0 SHERYL CALLAHAN PRESIDENT/CEO 221729 0 0 0 0 0 0 0 5784 0 227513 0 0 0 LABINCO CLARKE CHIEF FINANCIAL OFFICER 175056 0 0 0 0 0 0 0 5784 0 180840 0 0 0 A HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATION 760337885 414009FH8 2013-03-20 25136308 REFINANCE 2010 BONDS ISSUED 5/1/2010 & CAPITAL IMPROVEMENTS 0 0 0 B HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATION 760337885 414009HK9 2013-12-04 92288737 CAPITAL PROJECTS 1 0 0 C HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATION 760337885 414009LE8 2016-12-01 73505986 PARTIALLY REFUND 2013 BONDS ISSUED 12/4/2013 0 0 0 A 4245000 25421657 1675458 502726 12230470 11013003 2015 0 1 1 1 B 25125000 54610000 92796597 1446345 1845774 89504478 2015 0 0 1 1 C 320000 73691782 3651434 1260680 68779668 2018 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 1 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATIO DATE THE REBATE COMPUTATION WAS PERFORMED: 03/20/2018 ISSUER NAME: HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATIO DATE THE REBATE COMPUTATION WAS PERFORMED: 03/20/2018 SCHEDULE K, SUPPLEMENTAL INFORMATION THE 2013 BONDS ISSUED ON 3/20/13 WERE USED TO REFINANCE THE 2010 BONDS, REPAIR AND IMPROVE THE EXISTING FACILITIES OF THE ORGANIZATION, AND TO FUND THE PRE-DEVELOPMENT COSTS FOR AN EXPANSION AND RENOVATION AT BRAZOS TOWERS AT BAYOU MANOR. THE 2013 BONDS ISSUED ON 12/4/13 WERE USED TO PAY FOR PROJECT CONSTRUCTION AND OTHER PROJECT RELATED COSTS. THE 2016 BONDS ISSUED ON 12/1/16 WERE USED TO PARTIALLY REFUND THE 2013 BONDS ISSUED ON 12/4/13, FUND A DEBT SERVICE RESERVE FUND FOR THE 2016 BONDS, AND PAY FOR CERTAIN COSTS RELATED TO THE ISSUANCE OF THE 2016 BONDS. SCHEDULE K, PART II, PROCEEDS LINE 3: THE DIFFERENCE BETWEEN THE 03/20/13 BOND ISSUE PRICE OF $25,136,308 AND THE TOTAL PROCEEDS OF THE ISSUE OF $25,421,657 IS DUE TO INVESTMENT EARNINGS OF $285,349. THE DIFFERENCE BETWEEN THE 12/04/13 BOND ISSUE PRICE OF $92,288,737 AND THE TOTAL PROCEEDS OF THE ISSUE OF $92,796,597 IS DUE TO INVESTMENT EARNINGS OF $507,860. THE DIFFERENCE BETWEEN THE 12/01/16 BOND ISSUE PRICE OF $73,505,986 AND THE TOTAL PROCEEDS OF THE ISSUE OF $73,691,782 IS DUE TO INVESTMENT EARNINGS OF $185,796. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE JUNE 20, 2018, BPH HOLDING CO., INC. BECAME THE SOLE MEMBER OF BRAZOS PRESBYTERIAN HOMES, INC. FORM 990, PART VI, SECTION A, LINE 6 BPH HOLDING CO., INC., THE PARENT COMPANY OF THE ORGANIZATION, IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A BPH HOLDING CO., INC., THE PARENT COMPANY OF THE ORGANIZATION, APPROVES THE APPOINTMENT AND REMOVAL OF THE DIRECTORS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B BPH HOLDING CO., INC., THE PARENT COMPANY OF THE ORGANIZATION, HAS A RIGHT TO APPROVE OR REJECT ANY DECISIONS MADE BY THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE PRESIDENT PRIOR TO FILING. FORM 990 IS ALSO REVIEWED BY MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE ELECTED TO 3 YEAR TERMS. ALL BOARD OF DIRECTOR MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A WRITTEN REPRESENTATION FORM ANNUALLY. POTENTIAL OR EXISTING CONFLICTS ARE REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE ORGANIZATION IS SET BY THE BPH HOLDING CO., INC. (BPHH) BOARD, THE PARENT ORGANIZATION. COMPENSATION OF THE ORGANIZATION'S PRESIDENT INCLUDES A REVIEW AND APPROVAL BY BOARD OF DIRECTORS, COMPARABILITY AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY ORGANIZATION'S PRESIDENT, COMPARABILITY AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. W-2S ARE ISSUED BY THE FILING ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF BRAZOS PRESBYTERIAN HOMES, INC. ARE KEPT AT ITS ADMINISTRATIVE OFFICES AT BAYOU MANOR AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CUMULATIVE CHANGE IN ACCOUNTING FOR DEFERRED MARKETING COSTS -5,158,469. FORM 990, PART XII, LINE 2C: NO CHANGES WERE MADE TO THE OVERSIGHT OR SELECTION PROCESS IN THE LAST YEAR. CARLTON BRAESWOOD LLC 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 263583973 INACTIVE TX BRAZOS PRESBYTERIAN HOMES INC GARRETTSON PROPERTY LLC 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 INACTIVE TX BRAZOS PRESBYTERIAN HOMES INC BPH HOLDING CO INC 4141 S BRAESWOOD BLVD HOUSTON TX 77025 831048619 SHARED SERVICES/MANAGEMENT TX 501(C)(3) LINE 10 N/A 0 BRAZOS PRESBYTERIAN COMMUNITIES FOUNDATION 4141 S BRAESWOOD BLVD HOUSTON TX 77025 831065145 FOUNDATION FOR AFFILIATES TX 501(C)(3) LINE 12A, I BPH HOLDING CO INC 0 LONGHORN VILLAGE 12501 LONGHORN PKWY AUSTIN TX 78732 200709981 CCRC TX 501(C)(3) LINE 10 BPH HOLDING CO INC 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0