2018-10-25T11:00:29-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 801 CHERRY STREET SUITE 1400 FORT WORTH TX 76102 990 2017-01-01 750818140 ACH CHILD AND FAMILY SERVICES ACHC 8173354041 3712 WICHITA STREET FORT WORTH TX 76119 WAYNE CARSON CEO 8173354041 2018-10-11 1 MICHAELA J CROMAR CPA P00895728 8178775000 2018-10-11 67.137.57.251 2018-10-11 13:40:02 CD P E08963AC268195C1909E66F47FD4C6D720818CF5 80E1F4C36FD5403AFF9C3193509FEE9CEC8C2CF0 2017 2018-06-14 16:35:46Z WAYNE CARSON 3712 WICHITA STREET FORT WORTH TX 76119 68155384 0 X WWW.ACHSERVICES.ORG X 1995 TX PROTECTING CHILDREN AND PRESERVING FAMILIES. 19 19 350 985 -104607 -104607 11092404 10735485 48049328 53300731 10644603 499635 508621 -64339 70294956 64471512 0 140025 0 0 12248591 13137111 0 0 1463970 44008828 49286372 56257419 62563508 14037537 1908004 120013761 137997481 7411244 11056325 112602517 126941156 X THROUGH STRENGTH-BASED PARTNERSHIP ACH BRINGS RESOURCES AND SKILLS TO CHILDREN AND FAMILIES STRUGGLING WITH LIFE'S CHALLENGES. TOGETHER WE DEVELOP SOLUTIONS THAT CREATE SAFETY, HOPE, LOVE AND THE CAPACITY TO THRIVE. 0 0 50504118 50038043 OUR COMMUNITY OUR KIDS (OCOK) IS THE DIVISION OF ACH CHILD AND FAMILY SERVICES OPERATING COMMUNITY BASED CARE (FORMERLY KNOWN AS FOSTER CARE REDESIGN) UNDER CONTRACT WITH THE STATE OF TEXAS. OCOK MANAGES THE NETWORK OF PROVIDERS IN REGION 3B, WHICH CONSISTS OF SEVEN COUNTIES (PALO PINTO, PARKER, TARRANT, ERATH, HOOD, SOMERVELL, AND JOHNSON.) BY FOCUSING ON CAPACITY BUILDING, ACCOUNTABILITY OF OUTCOMES AND PROGRAM INNOVATIONS, SIGNIFICANT SYSTEM IMPROVEMENTS HAVE BEEN MADE IN REGION 3B. COMMUNITY BASED CARE IS WORKING, AND IT'S VITAL FOR OUR CHILDREN THAT IT CONTINUES. IN 2017, OCOK SERVED 2,806 CHILDREN WHILE MANAGING A NETWORK OF 122 SERVICE PROVIDERS. 426 CHILDREN WERE ADOPTED ACROSS THE NETWORK. 3623962 140025 3152972 FOSTER CARE AND ADOPTION: FOSTER CARE PROVIDES A STABLE AND SAFE ENVIRONMENT FOR CHILDREN AND YOUTH, AGES 0 TO 17, WHO HAVE BEEN ABUSED, NEGLECTED OR HAVE EXPERIENCED FAMILY CRISIS, TO BEGIN TO HEAL AND THRIVE. IN 2017, WE SERVED 282 CHILDREN AND YOUTH IN FOSTER CARE. 66 CHILDREN WERE ADOPTED. AT THE END OF 2017, ACH SUPERVISED 95 ACTIVE, LICENSED FOSTER HOMES. 1092802 109716 SERVICES TO AT-RISK YOUTH (STAR) ARE DESIGNED AS PRESERVATION SERVICES, ALLOWING US TO ENGAGE WITH FAMILIES AT-RISK FOR CHILD ABUSE OR NEGLECT. YOUTH AND FAMILY COUNSELING IS OFFERED FREE OF CHARGE FOR YOUTH AGES 0 TO 17 YEARS AND THEIR FAMILIES. SKILL BUILDER CLASSES ARE OFFERED FREE OF CHARGE FOR YOUTH AND PARENTS OF YOUTH 10 TO 17 YEARS, INCLUDING TEENAGE MOTHERS. IN 2017, WE SERVED 1,614 YOUTH AND FAMILIES THROUGH THIS PROGRAM. 1054970 0 THE LIFE (LEARNING INDEPENDENCE FROM EXPERIENCE) PROJECT PROMOTES SELF-CONFIDENCE AND SELF-SUFFICENCY FOR ELIGIBLE YOUNG ADULTS BY PROVIDING A VARIETY OF HOUSING OPTIONS FOR YOUNG ADULTS. THESE DIFFERENT SETTINGS ALLOW YOUNG ADULTS TO EXPERIENCE INDEPENDENT LIVING WHILE CONTINUING TO RECEIVE SUPPORT, GUIDANCE, AND ASSISTANCE WITH SKILLS DEVELOPMENT. PARTICIPANTS MUST BE 18 TO 21 YEARS OF AGE, EITHER SINGLE OR PARENTING SINGLE ADULTS AGING OUT OF FOSTER CARE, OR HOMELESS YOUNG ADULTS. IN 2017, THE LIFE PROJECT SERVED 82 YOUNG ADULTS. 1260519 0 THE YOUTH EMERGENCY SHELTER PROVIDES IMMEDIATE HELP TO YOUTH DURING A CRISIS SITUATION. THE ONLY YOUTH SHELTER IN TARRANT COUNTY, IT'S A SAFE PLACE FOR RUNAWAY, HOMELESS, AND TRAFFICKED YOUTH, AGES 10 TO 17 YEARS. BEYOND PROVIDING A SAFE ENVIRONMENT, OUR STAFF WORK TO HELP YOUTH IN THE SHELTER GET TREATMENT, IF NEEDED, AND FIND SAFE, PERMANENT HOMES. IN 2017, WE SERVED 248 PRE-TEENS AND TEENS IN OUR SHELTER. 2315489 0 57536371 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 202 0 350 0 1 1 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X WAYNE CARSON 8173354673 3712 WICHITA STREET FORT WORTH TX 76119 CW DUB STOCKER III CHAIR 2.00 3.00 X X 0 0 0 KELLY KELLER TREASURER 1.00 2.00 X X 0 0 0 PETER PHILPOTT SECRETARY 1.00 1.00 X X 0 0 0 BOB BENDA DIRECTOR 1.00 2.00 X 0 0 0 SARAH BENNETT DIRECTOR 1.00 X 0 0 0 TED CROFFORD DIRECTOR 1.00 X 0 0 0 JOE GREENSLADE DIRECTOR 1.00 1.00 X 0 0 0 ANGELA CADDELL DIRECTOR 1.00 X 0 0 0 BRAD HICKMAN DIRECTOR 1.00 X 0 0 0 CHERYL MOORE DIRECTOR 1.00 X 0 0 0 KYLE WHITAKER DIRECTOR 1.00 X 0 0 0 JACK LARSON DIRECTOR 1.00 X 0 0 0 METO MITEFF DIRECTOR 1.00 X 0 0 0 LYNN NEWMAN DIRECTOR 1.00 1.00 X 0 0 0 VIVIAN FERGUSON DIRECTOR 1.00 X 0 0 0 ZEKE SANCHEZ III DIRECTOR 1.00 X 0 0 0 MALCOLM STREET DIRECTOR 1.00 X 0 0 0 VALERIE MALLICK DIRECTOR 1.00 X 0 0 0 MATTIE PARKER DIRECTOR 1.00 X 0 0 0 WAYNE CARSON CEO 36.00 4.00 X 388002 0 43698 SARAH PROCTOR CFO 36.00 4.00 X 203780 0 17953 MELISSA OPHEIM COO - ACH PROG 40.00 X 194554 0 7946 KRIS NAYLOR COO - OCOK 40.00 X 162935 0 34313 BARBARA SHELTON CDO 40.00 X 148618 0 24965 JEFFERY ALLEN CAO 40.00 X 122698 0 32817 1220587 0 161692 6 0 1 0 COVENANT KIDS PO BOX 173038 ARLINGTON TX 76003 RESIDENTIAL CHILD CARE SERVICES 3095278 UPBRING THE NEW LUTHERAN SOCIAL SERVICE 8305 CROSS PARK DRIVE AUSTIN TX 78754 RESIDENTIAL CHILD CARE SERVICES 2903044 NEW HORIZONS PO BOX 671164 DALLAS TX 75267 RESIDENTIAL CHILD CARE SERVICES 2724568 ARROW CHILD & FAMILY MINISTRIES OF TEXAS 2929 FM 2920 SPRING TX 77388 RESIDENTIAL CHILD CARE SERVICES 1931985 HECTOR GARZA RTC 620 E AFTON OAKS BLVD SAN ANTONIO TX 78232 RESIDENTIAL CHILD CARE SERVICES 1890004 67 97831 269280 5231757 5136617 292486 10735485 OCOK PROGRAM FEES 624100 50013701 50013701 OTHER PROGRAM FEES 624100 2836935 2836935 GOVERNMENT FUNDED PROGRAMS 624100 450095 450095 53300731 86455 86455 320032 413820 -93788 -93788 -150914 57126 3550616 3137436 413180 413180 413180 52766 269280 130616 -77850 -77850 2600 2000 600 600 REFUNDS/INSURANCE PAYMENTS 624100 60392 60392 BELLTOWER CHAPEL AND GARDEN 532000 46307 46307 106699 64471512 53713911 -104607 126723 140025 140025 1035082 390730 614221 30131 9424582 7610298 1074617 739667 183299 125937 47488 9874 1774367 1291146 417487 65734 719781 566070 101786 51925 61279 165 61114 49104 49104 1018015 711280 272447 34288 1546195 1092064 428895 25236 262044 199858 60334 1852 74695 74695 395651 350024 43505 2122 217772 160851 53818 3103 OCOK PROVIDER PAYMENTS 42009816 42009816 FOSTER CARE EXPENSE 1532635 1532635 FOOD, CLOTHING, AND SUP 454069 378704 64775 10590 PROJECT FUNDRAISING EXP 435485 47578 14182 373725 1229612 929190 184699 115723 62563508 57536371 3563167 1463970 2568005 3718244 8578819 10270046 248624 12070 9070750 9771940 133695 179459 9490980 3475859 8972202 6015121 90441666 108030601 120013761 137997481 4861805 6135011 99315 107662 2450124 4813652 7411244 11056325 X 109263159 123522026 2390491 2470263 948867 948867 112602517 126941156 120013761 137997481 X 1908004 1652976 10777659 X 0 1 X 1 1 1 X 1833538 6078291 8069129 11092404 10735485 37808847 1833538 6078291 8069129 11092404 10735485 37808847 4906830 32902017 134988 228657 209059 207039 143581 923324 12813 21525 45926 80264 155166 239560 76772 465434 60392 997324 39809759 155831687 0.82650 0.83530 X 3339358 3946227 164358 4030813 3419130 976367 5082828 90468 2810305 3339358 2167388 -32975 1158046 976367 1719871 943143 495626 2167388 948867 771004 1719871 0.00000 0.72250 0.27750 0 1 1 716959 716959 6584077 2131127 4452950 33696 2148 31548 1160362 604755 555607 995886 737829 258057 6015121 DUE FROM FOUNDATION 10215 BOA STONESTREET TRUST 10937144 INVESTMENT IN FOUNDATION 85236946 INVESTMENT IN ACH LANDOWNER 11917400 INVESTMENT IN ACH LANDOWNER II -71104 108030601 X PART V, LINE 4: THE TEMPORARY RESTRICTED ENDOWMENT FUNDS ARE RESTRICTED AS FOLLOWS, $20,000 FOR A NEW BASKETBALL COURT, $2,300,000 FOR THE INNOVATIONS PLAN, $125,000 TO SUPPORT THE MORRIS HOME, $15,740 TO SUPPORT THE WELLNESS PROGRAM, $2,980 TO SUPPORT WEDGEWOOD SENSORY STATION PROJECT, $4,026 FOR FOSTER CARE FIRST NIGHT BAGS, AND $2,517 FOR THE LIFE PROGRAM. THE PERMANENT ENDOWMENT FUND HAS BEEN ESTABLISHED TO ASSIST IN FUNDING RESIDENTIAL ACTIVITIES. PART X, LINE 2: ACH IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS SECTION EXEMPTS ACH FROM TAXES ON INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE COMBINED FINANCIAL STATEMENTS. THE INTERNAL REVENUE SERVICE HAD PREVIOUSLY CLASSIFIED ACH AS A PRIVATE FOUNDATION; HOWEVER, ACH WAS APPROVED FOR PUBLIC CHARITY STATUS BEGINNING IN YEAR 2011. THE ALL CHURCH HOME FOR CHILDREN FOUNDATION, ACH LANDOWNER, AND ACH LANDOWNER II ARE CLASSIFIED AS PUBLIC CHARITIES. TAXES ARE PAID ON NET INCOME EARNED FROM SOURCES UNRELATED TO THE EXEMPT PURPOSES. NET INCOME (LOSS) FROM UNRELATED BUSINESS FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016 WAS ESTIMATED AT APPROXIMATELY ($88,000) AND($17,000), RESPECTIVELY. UNRELATED BUSINESS INCOME TAXES OF $7,000 ARE ACCRUED IN THE FINANCIALS. HOOT N' HOLLER 206340 172740 33600 5581 3954 31055 9494 SUPER HEROES 57501 51920 5581 6479 1390 2450 8028 2 58205 44620 13585 23212 38973 322046 269280 52766 5581 10433 55657 2450 56495 130616 -77850 1 ALL CHURCH HOME FOR CHILDREN FOUNDATION 3712 WICHITA STREET FORT WORTH TX 76119 383757541 501(C)(3) 45654 OPERATIONAL SUPPORT ACH LANDOWNER II 3712 WICHITA STREET FORT WORTH TX 76119 815301176 501(C)(3) 94371 OPERATIONAL SUPPORT 2 0 PART I, LINE 2: ACH PROVIDES GRANTS TO ITS SUBSIDIARIES AS NECESSARY TO COVER VARIOUS EXPENDITURES. COMMON BOARD MEMBERS, OFFICERS, AND STAFF ENSURE THAT THE GRANT MONIES ARE USED FOR THEIR INTENDED PURPOSES. X 0 0 X X 0 0 0 0 0 0 0 0 0 WAYNE CARSON CEO 282358 0 90000 0 15644 0 8255 0 35443 0 431700 0 0 0 SARAH PROCTOR CFO 176495 0 27285 0 0 0 7604 0 10349 0 221733 0 0 0 MELISSA OPHEIM COO - ACH PROG 168953 0 25601 0 0 0 7782 0 164 0 202500 0 0 0 KRIS NAYLOR COO - OCOK 139837 0 23098 0 0 0 6960 0 27353 0 197248 0 0 0 BARBARA SHELTON CDO 127954 0 20664 0 0 0 4666 0 20299 0 173583 0 0 0 JEFFERY ALLEN CAO 110257 0 12441 0 0 0 5352 0 27465 0 155515 0 0 0 PART I, LINE 1A WAYNE CARSON, CEO: $15,644 INCLUDED IN TAXABLE COMPENSATION FOR INSURANCE PREMIUMS PAID ON HIS BEHALF PART I, LINE 3 THE CEO'S COMPENSATION IS ESTABLISHED THROUGH A PROCESS OF BOARD REVIEW AND APPROVAL. THE BOARD IS PROVIDED WITH COMPARITIVE SALARY INFORMATION BY A MEMBER OF STAFF, WHICH IS TAKEN INTO ACCOUNT. THE BOARD THEN MEETS IN EXECUTIVE SESSION TO DISCUSS THE CEO'S PERFORMANCE BEFORE DECIDING ON ANY INCREASES IN COMPENSATION OR BONUSES. X 5575 COST X 108138 THRIFTSHOP VALUE X 8166 43682 COST X TOYS/GAMES 6848 78776 FMV X ENTERTAINMENT/TICKETS 560 19854 FMV X SCHOOL SUPPLIES 5454 18925 FMV X GIFT CARDS 511 13683 FMV X MISCELLANEOUS 98 3095 FMV X CHRISTMAS AND GIFTS/GIFT BASKETS 132 757 FMV 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO EXERCISE LIMITED POWERS OF THE BOARD BETWEEN ITS REGULAR MEETINGS AND IS COMPRISED OF THE BOARD'S OFFICERS AND THE CHAIRS OF ACH'S OTHER STANDING COMMITTEES. THE COMMITTEE IS SPECIFICALLY RESPONSIBLE FOR THE PERIODIC EVALUATION OF THE CEO'S PERFORMANCE. HOWEVER, THE EXECUTIVE COMMITTEE DOES NOT HAVE THE AUTHORITY TO ELECT OFFICERS, FILL DIRECTOR VACANCIES, AUTHORIZE THE SALE OF SUBSTANTIALLY ALL OF ACH'S ASSETS, OR NEGATE ANY ACTIONS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY OFFICERS OF THE ORGANIZATION AND THEN EMAILED TO ALL OF THE ORGANIZATION'S BOARD MEMBERS BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, PAID CONSULTANTS, ADVISORY COMMITTEE MEMBERS, AND EMPLOYEES OF THE ORGANIZATION AND RELATED ENTITIES ARE EDUCATED ABOUT THE CONLICT OF INTEREST POLICY AT THE BEGINNING OF THE YEAR (OR AT THE BEGINNING OF THEIR RELATIONSHIP WITH THE FOUNDATION OR RELATED ENTITY). THEY SIGN A FORM ACKNOWLEDGING THEIR UNDERSTANDING AND DISCLOSING ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. DIRECTORS CANNOT PARTICIPATE IN ANY VOTE TAKEN WITH RESPECT TO THEIR DISCLOSED CONFLICTS OF INTEREST. SHOULD A DIRECTOR BECOME A CLIENT DURING THEIR TERM, THEY WILL RESIGN THEIR TERM AS DIRECTOR. THE CHIEF EXECUTIVE OFFICER AND/OR CHAIRMAN OF THE BOARD REVIEW SIGNED DISCLOSURE FORMS, INVESTIGATE, AND BRING RESOLUTION TO THE ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT AND WILL ADVISE THE REPORTER IN WRITING OF THE RESOLUTION. THE RESOLUTION IS DOCUMENTED IN THE BOARD'S MINUTES OR EMPLOYEE FILE. IF SOMEONE IN THE ORGANIZATION OR ITS RELATED ENTITIES IDENTIFIES A POTENTIAL CONFLICT THAT WAS NOT DISCLOSED, THE BOARD MEMBER IS CONTACTED IN ORDER TO DISCUSS. AFTER MAKING ANY INVESTIGATION AS WARRANTED, THE CHAIRMAN AND THE CHIEF EXECUTIVE OFFICER DETERMINE WHETHER THEIR WAS A FAILURE TO DISCLOSE A CONFLICT OF INTEREST AND APPROPRIATE DISCIPLINARY ACTION TO BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD IS PROVIDED WITH COMPARATIVE SALARY INFORMATION BY A MEMBER OF STAFF, WHICH IS TAKEN INTO ACCOUNT WHEN IT MEETS TO DISCUSS THE EXECUTIVE DIRECTOR'S AND CEO'S COMPENSATION. THE BOARD THEN MEETS IN EXECUTIVE SESSION TO DISCUSS THE EXECUTIVE DIRECTOR'S AND CEO'S PERFORMANCE BEFORE DECIDING ON ANY INCREASES IN COMPENSATION OR BONUSES. THEIR DECISIONS ARE RECORDED IN THE MINUTES OF THE MEETING. THE LAST PERFORMANCE AND COMPENSATION REVIEW TOOK PLACE IN 2017. THE SALARIES OF OTHER MANAGEMENT LEVEL STAFF MEMBERS ARE APPROVED AS PART OF THE ANNUAL BUDGETING PROCESS. FORM 990, PART VI, SECTION C, LINE 18 ACH MAKES ITS FORM 990, FORM 990-T AND AUDITED FINANCIALS AVAILABLE ON ITS WEBSITE. FORM 1023 IS ONLY AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE OR UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENT IN AFFILIATES 19,934,767. LOSS ON FORGIVENESS OF NEW MARKET TAX CREDIT LOAN RECEIVABLE. -9,157,108. FORM 990, PART XI, LINE 9 -- LOSS ON FORGIVENESS OF NOTE RECEIVABLE IN 2010, AS PART OF A NEW MARKET TAX CREDIT (NMTC) ARRANGEMENT, ACH CHILD AND FAMILY SERVICES (ACH) LOANED FUNDS TO A THIRD PARTY WHICH PLACED THESE FUNDS WITH INVESTMENT VEHICLES WHICH IN TURN LENT THE FUNDS TO ACH LANDOWNER, A RELATED PARTY. IN 2017, AFTER THE 7 YEAR NMTC PERIOD EXPIRED IN JUNE 2017, ACH LANDOWNER EXERCISED ITS OPTION FOR EARLY REPAYMENT AND FORGIVENESS OF DEBT. IT RECOGNIZED A GAIN OF $9,157,108 ON THIS SETTLEMENT. AS PART OF UNWINDING THE NMTC ARRANGEMENT, ACH ALSO SETTLED IT'S NOTE TO THE UNRELATED 3RD PARTY WITH A LOSS OF $9,157,108. WITHIN THE AFFILIATED GROUP THERE WAS NO NET GAIN OR LOSS. AS A RESULT THIS IS BEING REPORTED AS AN "OTHER CHANGE IN NET ASSETS" ON FORM 990, TO MORE ACCURATELY REFLECT THE FINANCIAL ACTIVITY OF ACH. ACH LANDOWNER 3712 WICHITA STREET FORT WORTH TX 76119 271913794 SUPPORT FOR ACH CHILD AND FAMILY SERVICES TX 501(C)(3) LINE 12A, I ACH CHILD AND FAMILY SERVICES 1 ALL CHURCH HOME FOR CHILDREN FOUNDATION 3712 WICHITA STREET FORT WORTH TX 76119 383757541 SUPPORT FOR ACH CHILD AND FAMILY SERVICES TX 501(C)(3) LINE 12A, I ACH CHILD AND FAMILY SERVICES 1 ACH LANDOWNER II 3712 WICHITA STREET FORT WORTH TX 76119 815301176 SUPPORT FOR ACH CHILD AND FAMILY SERVICES TX 501(C)(3) LINE 12A, I ACH CHILD AND FAMILY SERVICES 1 0 1 1 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 ALL CHURCH HOME FOR CHILDREN FOUNDATION B CASH PAID ACH LANDOWNER II B 94372 FMV ALL CHURCH HOME FOR CHILDREN FOUNDATION C 5231757 CASH RECEIVED ACH LANDOWNER II G 3517402 CASH RECEIVED ACH LANDOWNER K 185000 CASH TRANSFERRED ACH LANDOWNER G 3065685 CASH RECEIVED ACH LANDOWNER II K