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 271913794 ACH LANDOWNER ACHL 8173354041 3712 WICHITA STREET FORT WORTH TX 76119 WAYNE CARSON CEO 8173354041 2018-10-09 1 MICHAELA J CROMAR CPA P00895728 8178775000 2018-10-09 67.137.57.251 2018-10-09 17:31:38 CD P E08963AC268195C1909E66F47FD4C6D720818CF5 80E1F4C36FD5403AFF9C3193509FEE9CEC8C2CF0 2017 2018-06-14 16:35:46Z WAYNE CARSON 3712 WICHITA STREET FORT WORTH TX 76119 7140817 0 X WWW.ACHSERVICES.ORG X 2010 TX TO HOLD, DEVELOP AND MAINTAIN FACILITIES SO ACH CHILD AND FAMILY SERVICES CAN FULFILL ITS MISSION. X 7 7 0 7 0 0 0 0 185000 185000 -65802 -637929 0 3889957 119198 3437028 0 0 0 0 0 0 0 0 0 912276 766046 912276 766046 -793078 2670982 16617418 12466258 16528110 548860 89308 11917398 ACH LANDOWNER EXISTS TO HOLD REAL PROPERTY AND DEVELOP AND MAINTAIN FACILITIES. THE FACILITIES ARE AVAILABLE TO ITS SOLE MEMBER, ACH CHILD AND FAMILY SERVICES, TO ASSIST ACH IN FULFILLING ITS MISSION OF ASSISTING CHILDREN AND FAMILIES STRUGGLING WITH LIFE'S CHALLENGES. 0 0 363271 185000 ACH LANDOWNER SUPPORTS ACH CHILD AND FAMILY SERVICES FOR ITS PURPOSE OF PROVIDING SUPPORT FOR DEPENDENT AND NEGLECTED CHILDREN BY DEVELOPING AND MANAGING REAL PROPERTY THAT IS MADE AVAILABLE TO ACH CHILD AND FAMILY SERVICES FOR ITS PROGRAMS. 363271 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X WAYNE CARSON 8173354673 3712 WICHITA STREET FORT WORTH TX 76119 DUB STOCKER BOARD CHAIR 1.00 4.00 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 JOE GREENSLADE DIRECTOR 1.00 1.00 X 0 0 0 ROBERT SIMPSON DIRECTOR 1.00 1.00 X 0 0 0 LYNN NEWMAN DIRECTOR 1.00 1.00 X 0 0 0 WAYNE CARSON CEO 1.00 39.00 X 0 388002 43698 SARAH PROCTOR CFO 1.00 39.00 X 0 203780 17953 0 591782 61651 0 0 1 0 0 FACILITIES RENTAL 531120 185000 185000 185000 175 175 3065685 3703789 -638104 -638104 -638104 GAIN ON FORGIVENESS OF DEBT TO AN 900099 3889957 3889957 3889957 3437028 185000 0 3252028 16000 16000 2500 2500 5837 5837 73360 73360 664049 363271 300778 BANK FEES 4300 4300 766046 363271 402775 0 222494 95467 215082 0 16625394 4254603 15448713 12370791 731129 0 16617418 12466258 100165 0 13000000 0 3427945 548860 16528110 548860 X 89308 11917398 89308 11917398 16617418 12466258 X 2670982 9157108 X 0 1 X 1 0 X X X 1 ACH CHILD AND FAMILY SERVICES 750818140 7 1 0 363271 1 0 363271 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 550000 550000 11131775 2523321 8608454 180391 96741 83650 4763228 1634541 3128687 12370791 EASEMENT LIABILITY 548860 548860 X 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 ALL CHURCH HOME FOR CHILDREN FOUNDATION, ACH LANDOWNER, AND ACH LANDOWNER II ARE CLASSIFIED AS PUBLIC CHARITIES. TAX RETURNS ARE OPEN FOR AUDIT BY THESE AUTHORITIES FOR THREE YEARS FROM THE DUE DATE OF THE RETURN OF THE DATE ACTUALLY FILED. 0 0 0 0 0 0 0 0 0 WAYNE CARSON CEO 0 282358 0 90000 0 15644 0 8255 0 35443 0 431700 0 0 SARAH PROCTOR CFO 0 176495 0 27285 0 0 0 7604 0 10349 0 221733 0 0 PART I, LINE 3 THE FILING ORGANIZATION RELIED ON A RELATED ORGANIZATION TO ESTABLISH COMPENSATION FOR THE ORGANIZATION'S PRESIDENT & CEO. THE RELATED ORGANIZATION USED THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION: COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. WICHITA YOUTH EMERGENCY SHELTER, DINING HALL, MODULAR BUILDING 2017-06-14 3065685 CASH RECEIVED 815301176 ACH LANDOWNER II 3712 WICHITA STREET FORT WORTH TX 76119 501(C)(3) 1 0 0 0 PART II, LINE 2E: PERSON(S) INVOLVED: DUB STOCKER, BRENDA KING, WAYNE CARSON, SARAH PROCTOR PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: ACH LANDOWNER AND ACH LANDOWNER II ARE BOTH SUPPORTING ORGANIZATIONS OF ACH CHILD AND FAMILY SERVICES AND THE TRANSFER TOOK PLACE AS A RESULT OF A NMTC ARRANGEMENT.-DUB STOCKER IS THE BOARD CHAIR OF THE FILING ORGANIZATION AND THE TRANSFEREE ORGANIZATION, ACH LANDOWNER II.-BRENDA KING IS THE TREASURER OF THE FILING ORGANIZATION AND THE TRANSFEREE ORGANIZATION, ACH LANDOWNER II.-WAYNE CARSON IS THE CEO OF THE FILING ORGANIZATION AND THE TRANSFEREE ORGANIZATION, ACH LANDOWNER II.-SARAH PROCTOR IS THE CFO OF THE FILING ORGANIZATION AND THE TRANSFEREE ORGANIZATION, ACH LANDOWNER II. FORM 990, PART VI, SECTION A, LINE 6 THE SINGLE MEMBER OF ACH LANDOWNER IS ACH CHILD AND FAMILY SERVICES EIN #75-0818140, AN EXEMPT ENTITY. FORM 990, PART VI, SECTION A, LINE 7A ACH LANDOWNER'S SOLE MEMBER, ACH CHILD AND FAMILY SERVICES, ANNUALLY ELECTS THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS MAY AMEND, MODIFY OR REPEAL POLICIES REGARDING ACH LANDOWNER'S USE OF FUNDS WITH THE APPROVAL OF ITS MEMBER. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE OFFICERS OF THE ORGANIZATION AND THEN EMAILED TO ALL BOARD MEMBERS BEFORE FILING. 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 ORGANIZATION 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 THERE WAS A FAILURE TO DISCLOSE A CONFLICT OF INTEREST AND DETERMINE THE APPROPRIATE DISCIPLINARY ACTION TO BE TAKEN. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN ON FORGIVENESS OF NEW MARKET TAX CREDIT DEBT ORIGINATED BY A RELATED 9,157,108. PARTY. FORM 990, PART XI, LINE 9 -- GAIN ON FORGIVENESS OF DEBT IN 2010, AS PART OF A NEW MARKET TAX CREDIT (NMTC) ARRANGEMENT ACH CHILD AND FAMILY SERVICES (ACH), A RELATED PARTY, LOANED MONEY TO AN UNRELATED THIRD PARTY WHICH PLACED THESE FUNDS WITH INVESTMENT VEHICLES WHICH IN TURN LENT THE FUNDS TO ACH LANDOWNER. AFTER THE 7 YEAR NMTC PERIOD EXPIRED IN JUNE 2017, ACH LANDOWNER EXERCISED ITS OPTION FOR EARLY REPAYMENT AND FORGIVENESS OF DEBT. IT REALIZED A GAIN OF $9,157,108 ON THE LOAN THAT CORRESPONDED TO ACH'S ORIGINAL LOAN. ACH SETTLED ITS NOTE WITH THE THIRD PARTY ON THE SAME TERMS AND TOOK 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 LANDOWNER. ALL CHURCH HOME FOR CHILDREN FOUNDATION 3712 WICHITA STREET FORT WORTH TX 76119 383757541 SUPPORT ACH CHILD AND FAMILY SERVICES TX 501(C)(3) LINE 12A, I ACH CHILD AND FAMILY SERVICES 1 ACH CHILD AND FAMILY SERVICES 3712 WICHITA STREET FORT WORTH TX 76119 750818140 SERVICES FOR AT-RISK CHILDREN, YOUTH AND FAMILIES TX 501(C)(3) LINE 7 N/A 0 ACH LANDOWNER II 3712 WICHITA STREET FORT WORTH TX 76119 815301176 SUPPORT ACH CHILD AND FAMILY SERVICES TX 501(C)(3) LINE 12A, I ACH CHILD AND FAMILY SERVICES 1 0 0 0 0 0 0 1 1 0 1 0 0 1 1 1 0 0 0 0