2019-10-14T09:10:51-05:00 2018-12-31 410746749 CLIFTONLARSONALLEN LLP 5001 SPRING VALLEY ROAD SUITE 600W DALLAS TX 75244 990 2018-01-01 751094140 GRACE PRESBYTERIAN MINISTRIES INC GRAC 2144131523 12477 MERIT DRIVE DALLAS TX 75251 TIM MALLAD CHIEF EXECUTIVE OFFICER 2144131523 2019-10-09 1 MICHAEL SIEGEL P01587323 9723835700 67.137.57.251 2019-10-09 10:38:28 CD P 3E2BB42D0F6BDD0D6290097EBAA362A2911B321E D7ECAC24BED8FE0C1EC4160CA76EBB2118F6713B 2018 2019-02-21 02:37:17Z X TIM MALLAD 12467 MERIT DRIVE DALLAS TX 75251 40537921 0 X WWWW.FAITHPRESHOSPICE.ORG X 1962 TX GRACE PRESBYTERIAN MINISTRIES (GPM), AS A MEMBER OF THE PRESBYTERIAN COMMUNITIES AND SERVICES FAMILY OF NON-PROFIT ORGANIZATIONS, PLEDGES TO ENRICH THE LIVES OF THOSE IT SERVES BY PROVIDING EXCEPTIONAL CARE AND SERVICES IN A FAITH-BASED CULTURE. GRACE PRESBYTERIAN VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITIY, FOUNDED IN 1962, AND LOCATED ON 27 BEAUTIFUL WOODED ACRES IN OAK CLIFF, PROVIDES A FULL RANGE OF RESIDENTIAL CHOICES AND CARE OPTIONS, INCLUDING RESIDENTIAL LIVING, ASSISTED LIVING, SKILLED NURSING, REHABILITATION, AND ALZHEIMER'S, DEMENTIA AND OTHER LONG-TERM CARE. FAITH PRESBYTERIAN HOSPICE IS ALSO PART OF GPM AND PROVIDES HOSPICE AND PALLIATIVE CARE IN AN OUTPATIENT SETTING AND HAS RECENTLY OPENED A 36 BED INPATIENT HOSPICE FACILITY. X 3 3 441 119 0 0 2908940 8168246 30499518 19999268 0 -3159698 356296 271796 33764754 25279612 301921 464677 0 0 17394905 12941619 0 0 0 21119749 12197935 38816575 25604231 -5051821 -324619 75030567 46314533 9551203 1657971 65479364 44656562 X GRACE PRESBYTERIAN MINISTRIES (GPM), AS A MEMBER OF THE PRESBYTERIAN COMMUNITIES AND SERVICES FAMILY OF NON-PROFIT ORGANIZATIONS, PLEDGES TO ENRICH THE LIVES OF THOSE IT SERVES BY PROVIDING EXCEPTIONAL CARE AND SERVICES IN A FAITH-BASED CULTURE. 0 1 13641132 328255 14127775 PROVIDED HOSPICE SERVICES THROUGH FAITH PRESBYTERIAN HOSPICE IN THE DALLAS AREA. 4567840 103367 4448825 PROVIDED SKILLED NURSING AND ALZHEIMER'S AND DEMENTIA CARE TO OURCOMMUNITY RESIDENTS, INCLUDING MEDICARE AND MEDICAID PATIENTS, THROUGH GRACE PRESBYTERIAN VILLAGE THROUGH APRIL 2018. 1406441 33055 1422668 PROVIDED ASSISTED AND INDEPENDENT LIVING SERVICES THROUGH GRACE PRESBYTERIAN VILLAGE THROUGH APRIL 2018. 19615413 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 101 0 441 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X STEVEN AILEY 2144131561 12467 MERIT DRIVE DALLAS TX 75251 RON GAFFORD TRUSTEE 1.00 2.00 X 0 0 0 BRAD NITSCHKE TRUSTEE 1.00 1.00 X 0 0 0 MIKE WRIGHT TRUSTEE 1.00 1.00 X 0 0 0 TIM MALLAD PRESIDENT/CEO 5.00 35.00 X 0 379080 9277 STEVEN AILEY CHIEF FINANCIAL OFFICER 5.00 35.00 X 0 242800 15205 JOHN MEZO EXECUTIVE DIRECTOR - FPH 40.00 0.00 X 169426 0 10859 SCOTT POLZIN CORPORATE DIRECTOR OF OPERATIONS 0.00 40.00 X 0 219600 10627 PETER LYNCH EXECUTIVE DIRECTOR - FOUNDATION 0.00 40.00 X 0 181443 9433 MICHAEL SIMS ASSOCIATE EXECUTIVE DIRECTOR - PVN 0.00 40.00 X 0 158401 1602 CHRISTOPHER SONGER DIRECTOR OF PROJECT DEVELOPMENT 0.00 40.00 X 0 156356 5461 BARBARA MATAMOROS DIRECTOR OF SALES & MARKETING 0.00 40.00 X 0 153868 8303 169426 1491548 70767 7 0 1 0 HEALTH PRO THERAPY SERVICES 307 INTERNATIONAL CIRCLE STE 100 HUNT VALLEY MD 21030 THERAPY SERVICES 1238611 LINBECK GROUP PO BOX 22500 HOUSTON TX 77227 CONSTRUCTION MANAGEMENT 1014418 CARESTAFF OF DALLAS 235 S DENTON TAP RD COPPELL TX 75019 HOME HEALTH CARE 291975 GLYNNDEVINS ADVERTISING 8880 WARD PKWY STE 400 KANSAS CITY MO 64114 MARKETING SERVICES 211195 OLICON INC 4226 MAIN STREET DALLAS TX 75226 CONSTRUCTION SERVICES 192759 16 8168246 8168246 RESIDENT REVENUE 623000 19999268 19999268 19999268 816 816 241249 97795 143454 143454 143454 12000000 15160514 -3160514 -3160514 -3160514 OTHER MISCELLANEOUS REVENUE 900099 51510 51510 EMPLOYEE & GUEST MEALS 900099 34053 34053 BEAUTY SHOP 900099 20063 20063 22716 22716 128342 25279612 19999268 0 -2887902 X 464677 464677 169426 169426 10475575 7866023 2609552 69107 53570 15537 1312546 1012705 299841 914965 687659 227306 1175186 1175186 244394 183804 60590 25167 25167 2970805 2238254 732551 63461 47616 15845 89846 67476 22370 156895 156895 493340 423905 69435 308971 231481 77490 8208 6154 2054 218933 218933 1832721 1295196 537525 219643 219643 MEDICAL / THERAPY EXPEN 1770979 1329197 441782 OTHER EXPENSES 867709 655640 212069 SUPPLIES 593679 445747 147932 BAD DEBT 486830 486830 671168 505717 165451 25604231 19615413 5988818 0 0 1421798 23142 0 5435737 1575634 20792 0 90828 31325 30870426 3790264 44648812 27080162 24811256 16205614 75030567 46314533 3412011 1204548 4866721 0 1272471 453423 9551203 1657971 X 42533747 28658274 17917901 9273325 5027716 6724963 65479364 44656562 75030567 46314533 X -324619 -20498183 X X 0 1 X 1 0 X 2796936 12024810 17328340 2908940 8168246 43227272 30314264 30054574 29166815 30197597 19999268 139732518 33111200 42079384 46495155 33106537 28167514 182959790 0 0 0 182959790 314 256 2 242065 242637 314 256 2 242065 242637 384176 315262 357710 356296 128342 1541786 33495690 42394902 46852867 33462833 28537921 184744213 0.99030 0.98940 0.00130 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2014 AMOUNT: $ 384,176. 2015 AMOUNT: $ 37,443. 2016 AMOUNT: $ 56,575. 2017 AMOUNT: $ 128,030. 2018 AMOUNT: $ 51,510. RESIDENT SERVICES - 2015 AMOUNT: $ 76,123. 2016 AMOUNT: $ 55,238. 2017 AMOUNT: $ 37,838. 2018 AMOUNT: $ 5,299. BEAUTY SHOP - 2015 AMOUNT: $ 73,376. 2016 AMOUNT: $ 69,183. 2017 AMOUNT: $ 74,429. 2018 AMOUNT: $ 20,063. CHARGEABLE SUPPLIES - 2015 AMOUNT: $ 56,655. 2016 AMOUNT: $ 78,491. 2017 AMOUNT: $ 23,009. 2018 AMOUNT: $ 10,084. EMPLOYEE GUEST MEALS - 2015 AMOUNT: $ 35,686. 2016 AMOUNT: $ 35,384. 2017 AMOUNT: $ 41,685. 2018 AMOUNT: $ 34,053. WELLNESS CENTER - 2015 AMOUNT: $ 35,979. 2016 AMOUNT: $ 37,735. 2017 AMOUNT: $ 33,475. 2018 AMOUNT: $ 5,190. VILLAGE STORE INCOME - 2016 AMOUNT: $ 25,104. 2017 AMOUNT: $ 17,830. 2018 AMOUNT: $ 2,143. 17176149 1138853 16037296 4480393 419718 4060675 4674922 1081722 3593200 4538962 1149971 3388991 27080162 INTEREST IN NET ASSETS-PC&SF 15998288 CONSTRUCTION IN PROGRESS 207326 16205614 CONSTRUCTION PAYABLE 324870 RELATED PARTY PAYABLE 128553 453423 X 24671481 0 24671481 608131 608131 25279612 24996100 0 24996100 608131 608131 25604231 PART X, LINE 2: THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES AND FILES ALL PROPER RETURNS RELATED TO THESE ACTIVITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT ASSISTANCE 464,677. RELATED PARTY RENT, NET 143,454. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT ASSISTANCE 464,677. RELATED PARTY RENT, NET 143,454. 1 SUPPLEMENTAL ASSISTANCE 22 464677 0 PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO RESIDENTS OF ITS HOSPICE AND CCRC CAMPUS WHO REACH FINANCIAL HARDSHIP AND ARE UNABLE TO PAY A PORTION OF THEIR MONTHLY FEES. AN APPLICATION FOR ASSISTANCE IS COMPLETED AND SUBMITTED TO THE EXECUTIVE DIRECTOR AND COMMITTEE FOR REVIEW AND APPROVAL PRIOR TO PROVIDING ASSISTANCE. THE RESIDENT'S FINANCIAL CIRCUMSTANCES ARE PERIODICALLY REVIEWED TO DETERMINE IF THE RESIDENT STILL QUALIFIES FOR ASSISTANCE. X X X X 0 0 0 0 0 0 0 0 0 TIM MALLAD PRESIDENT/CEO 0 333720 0 45360 0 0 0 5137 0 4140 0 388357 0 0 STEVEN AILEY CHIEF FINANCIAL OFFICER 0 218200 0 24600 0 0 0 12675 0 2530 0 258005 0 0 JOHN MEZO EXECUTIVE DIRECTOR - FPH 163026 0 6400 0 0 0 10651 0 208 0 180285 0 0 0 SCOTT POLZIN CORPORATE DIRECTOR OF OPERATIONS 0 197400 0 22200 0 0 0 5470 0 5157 0 230227 0 0 PETER LYNCH EXECUTIVE DIRECTOR - FOUNDATION 0 162843 0 18600 0 0 0 9226 0 207 0 190876 0 0 MICHAEL SIMS ASSOCIATE EXECUTIVE DIRECTOR - PVN 0 158401 0 0 0 0 0 1440 0 162 0 160003 0 0 CHRISTOPHER SONGER DIRECTOR OF PROJECT DEVELOPMENT 0 156356 0 0 0 0 0 1799 0 3662 0 161817 0 0 BARBARA MATAMOROS DIRECTOR OF SALES & MARKETING 0 142614 0 11254 0 0 0 4603 0 3700 0 162171 0 0 GRACE PRESBYTERIAN VILLAGE BUILDING AND EQUIPMENT 2018-05-01 12033248 FMV OF ASSETS AT TIME OF SALE 824539699 LEDBETTER HEALTH HOLDINGS LLC CO ENSIGN SERVICES INC 27101 PUERTA REAL SUITE 450 MISSION VIEJO CA 92691 LIMITED LIABILITY COMPANY GRACE PRESBYTERIAN VILLAGE INTANGIBLES 2018-05-01 49628 FMV OF INTANGIBLES AT TIME OF SALE 824539699 LEDBETTER HEALTH HOLDINGS LLC CO ENSIGN SERVICES INC 27101 PUERTA REAL SUITE 450 MISSION VIEJO CA 92691 LIMITED LIABILITY COMPANY 0 0 0 0 FORM 990, PART III, LINE 3 EFFECTIVE APRIL 30, 2018, THE ORGANIZATION SOLD GRACE PRESBYTERIAN VILLAGE (GPV), A CONTINUING CARE RETIREMENT COMMUNITY, TO A LIMITED LIABILITY COMPANY. SEE SCHEDULE N, PART II FOR DETAIL ON THE SALE OF THE GPV ASSETS AND THE BUYER. FORM 990, PART VI, SECTION A, LINE 3 ON 5/1/2008, PRESBYTERIAN COMMUNITIES & SERVICES WAS FORMED TO PROVIDE MANAGEMENT AND SHARED SERVICES TO PRESBYTERIAN COMMUNITIES AND SERVICES FOUNDATION AND OTHER AFFILIATED ORGANIZATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND CEO WILL REVIEW. THE DRAFT REPORT WILL BE PROVIDED TO ALL BOARD MEMBERS FOR REVIEW. ONE BOARD MEMBER WITH PARTICULAR KNOWLEDGE IN THIS AREA WILL REVIEW THE FINAL RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A COMPLIANCE OFFICER (CO) WHO REVIEWS ALL TRANSACTIONS OF THE ORGANIZATION THAT MAY RESULT IN A CONFLICT OF INTEREST. THE CO DETERMINES IF THE TRANSACTION WOULD RESULT IN UNDUE INFLUENCE AS A RESULT OF THE RELATIONSHIP AND NOT BE PURSUED. THE CO REPORTS ALL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD HAS A COMPENSATION COMMITTEE THAT REVIEWS THE CURRENT COMPENSATION WITH AN OUTSIDE CONSULTANT WHICH INCLUDES COMPARISONS TO LIKE ENTITIES AND SALARY SURVEYS. THE COMPENSATION COMMITTEE RECOMMENDS CHANGES TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 2,238,254. MANAGEMENT AND GENERAL EXPENSES 732,551. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,970,805. FORM 990, PART XI, LINE 9: CHANGE IN NET ASSETS OF PC&S FOUNDATION -6,947,328. EQUITY TRANSFER TO RELATED PARTIES -13,550,855. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT. NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE FILING YEAR. PRESBYTERIAN COMMUNITIES AND SERVICES 12467 MERIT DRIVE DALLAS TX 75251 261459224 SHARED SERVICES/MANAGEMENT TX 501(C)(3) LINE 12B, II N/A 0 PRESBYTERIAN COMMUNITIES AND SERVICES FOUNDATION 12467 MERIT DRIVE DALLAS TX 75251 751910084 FOUNDATION FOR AFFILIATES TX 501(C)(3) LINE 7 PRESBYTERIAN COMMUNITIES & SERVICES 0 FAITH PRESBYTERIAN PROVIDERS INC 12477 MERIT DRIVE DALLAS TX 75251 383800779 PALLATIVE/HOSPICE SERVICES TX 501(C)(3) LINE 10 PRESBYTERIAN COMMUNITIES & SERVICES 0 PRESBYTERIAN VILLAGE NORTH 8600 SKYLINE DRIVE DALLAS TX 75243 510190369 CCRC TX 501(C)(3) LINE 10 PRESBYTERIAN COMMUNITIES & SERVICES 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0