2018-11-15T17:47:49-06:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 5001 SPRING VALLEY ROAD SUITE 600W DALLAS TX 75244 990 2017-01-01 751910084 PRESBYTERIAN COMMUNITIES AND SERVICES FOUNDATION PRES 2144131577 12467 MERIT DRIVE DALLAS TX 75251 TIM MALLAD CHIEF EXECUTIVE OFFICER 2144131577 2018-11-15 1 MICHAEL SIEGEL P01587323 9723835700 67.137.57.251 2018-11-15 12:24:49 CS P 286219E15AFA19FAACC75CA249A921020E689FD8 E92CD7272A25738C44ECCB1DDD847714E5C7A195 2017 2018-06-14 16:35:46Z TIM MALLAD 12467 MERIT DRIVE DALLAS TX 75251 9402265 0 X WWW.PRESCS.ORG/SUPPORT/FOUNDATION X 1983 TX PRESBYTERIAN COMMUNITIES AND SERVICES FOUNDATION (PCSF) RAISES AND MANAGES CHARITABLE FUNDS TO ASSIST THE MISSION OF THE OTHER NON-PROFIT ENTITIES AND PROGRAMS IN THE PRESBYTERIAN COMMUNITIES AND SERVICES (PCS) FAMILY OF ORGANIZATIONS TO ENRICH THE LIVES OF THOSE THEY SERVE BY EXTENDING EXCEPTIONAL CARE AND SERVICES IN A FAITH-BASED CULTURE. PCSF RELIES ON PHILANTHROPY AND FUNDRAISING TO FUND PROJECTS AND SERVICES INDIVIDUALS SERVED BY THE PCS AFFILIATED ENTITIES AND PROGRAMS SUCH AS PRESBYTERIAN VILLAGE NORTH, GRACE PRESBYTERIAN VILLAGE, AND FAITH PRESBYTERIAN HOSPICE. 13 13 14 62 0 0 6412984 8422931 0 0 908561 944374 -156373 -147531 7165172 9219774 18104893 2960650 0 0 1542541 932007 105199 79000 304054 505455 541899 20258088 4513556 -13092916 4706218 23245939 27906291 1027435 204725 22218504 27701566 X PRESBYTERIAN COMMUNITIES AND SERVICES FOUNDATION (PCSF) RAISES AND MANAGES CHARITABLE FUNDS TO ASSIST THE MISSION OF THE OTHER NON-PROFIT ENTITIES AND PROGRAMS IN THE PRESBYTERIAN COMMUNITIES AND SERVICES (PCS) FAMILY OF ORGANIZATIONS TO ENRICH THE LIVES OF THOSE THEY SERVE BY EXTENDING EXCEPTIONAL CARE AND SERVICES IN A FAITH-BASED CULTURE. PCSF RELIES ON PHILANTHROPY AND FUNDRAISING TO FUND PROJECTS AND SERVICES INDIVIDUALS SERVED BY THE PCS AFFILIATED ENTITIES AND PROGRAMS SUCH AS PRESBYTERIAN VILLAGE NORTH, GRACE PRESBYTERIAN VILLAGE, AND FAITH PRESBYTERIAN HOSPICE. 0 0 2908940 2908940 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO GRACE PRESBYTERIAN MINISTRIES (WHICH ARE COMPRISED OF GRACE PRESBYTERIAN VILLAGE AND FAITH PRESBYTERIAN HOSPICE) AND AFFILIATED ORGANIZATIONS TO PROVIDE CARING FUND BENEVOLENT ASSISTANCE TO RESIDENTS THAT HAVE OUTLIVED THEIR RETIREMENT RESOURCES. EXPENSES AND GRANTS FOR GPV'S CARING FUND TOTALED $410,804, AND EXPENSES AND GRANTS FOR FPH'S CARING FUND TOTALED $117,249. EXPENSES AND GRANTS FOR GRACE PRESBYTERIAN MINISTRIES OUTSIDE OF THE CARING FUNDS TOTALED $2,380,887. 22304 22304 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO PRESBYTERIAN VILLAGE NORTH, AND AFFILIATED ORGANIZATIONS FOR THE DEVELOPMENT OF NEW SERVICES, PROGRAMS, PROJECTS AND CAPITAL IMPROVEMENTS TO THE AFFILIATED ORGANIZATION'S CAMPUS. 29406 29406 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO THE EMPLOYEE GRANT ASSISTANCE FUND FOR FINANCIAL HARDSHIPS. 2960650 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 22 0 14 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 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 75243 WILLIAM W DAVIS CHAIR 1.00 0.00 X X 0 0 0 DEAN CASTILLO TRUSTEE 1.00 0.00 X 0 0 0 RUSS COLEMAN TRUSTEE 1.00 0.00 X 0 0 0 JORDAN COWMAN TRUSTEE 1.00 0.00 X 0 0 0 FREDYE FACTOR TRUSTEE 1.00 0.00 X 0 0 0 RON GAFFORD TRUSTEE 1.00 2.00 X 0 0 0 JOHN GRIMES TRUSTEE 1.00 0.00 X 0 0 0 LINDA HALL TRUSTEE 1.00 0.00 X 0 0 0 NOE HINOJOSA TRUSTEE 1.00 0.00 X 0 0 0 CLARK HODGES TRUSTEE 1.00 0.00 X 0 0 0 MARY ANN HYDE TRUSTEE 1.00 0.00 X 0 0 0 JOSEPH MCENTEE TRUSTEE 1.00 0.00 X 0 0 0 PHIL WENTWORTH TRUSTEE 1.00 2.00 X 0 0 0 TIM MALLAD PRESIDENT/CEO 5.00 35.00 X 0 324000 10667 STEVEN AILEY CHIEF FINANCIAL OFFICER & TREASURER 5.00 35.00 X 0 210000 11813 PETER LYNCH EXECUTIVE DIRECTOR - FDN & SECRETARY 40.00 0.00 X 161123 0 9388 SCOTT POLZIN CORP DIRECTOR OF OPERATIONS 0.00 40.00 X 0 190000 5510 RON KELLY EXECUTIVE DIRECTOR - PVN 0.00 40.00 X 0 174517 13209 MICHAEL SIMS ASSOCIATE EXECUTIVE DIRECTOR - PVN 0.00 40.00 X 0 153399 1430 CHRISTOPHER SONGER DIRECTOR OF PROJECT DEVELOPMENT 0.00 40.00 X 0 151763 3809 AARON DENOVELLIS EXECUTIVE DIRECTOR - GPV 0.00 40.00 X 0 150000 12176 GODWIN DIXON FORMER PRESIDENT/CEO - FOUNDATION 0.00 0.00 X 229253 0 210 390376 1353679 68212 3 1 1 0 0 562015 7860916 8422931 470044 470044 474330 0 474330 474330 474330 34960 562015 182491 -147531 -147531 9219774 0 0 796843 2931244 2931244 29406 29406 161123 161123 614577 495439 119138 5480 4418 1062 91584 73830 17754 59243 47759 11484 2927 2927 4400 4400 79000 79000 22938 22938 46429 46429 46930 46930 33465 33465 100870 100870 4973 4009 964 16715 16715 2683 2683 MISCELLANEOUS 131624 106108 25516 BAD DEBTS 105845 105845 FOOD 13962 11255 2707 DUES AND SUBSCRIPTIONS 8138 8138 4513556 2960650 1248852 304054 3874129 6241644 23051 26091 2759698 2065727 1995000 3500000 11907 13201 34878 26540 9063 8338 14188352 15645103 384739 406187 23245939 27906291 602828 122076 424607 82649 1027435 204725 X 3682098 4164815 13312217 18423983 5224189 5112768 22218504 27701566 23245939 27906291 X 4706218 672740 104104 X X 0 1 X 1 0 X 1844911 7063778 2668819 6412984 8457891 26448383 1844911 7063778 2668819 6412984 8457891 26448383 5059730 21388653 238541 313508 351577 476399 470044 1850069 197 197 28298649 0.75580 0.86670 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2015 AMOUNT: $ 197. 5224189 13579 1331904 356560 125000 6088112 5199093 25096 251202 251202 5224189 4648366 550727 102309 102309 5199093 4289838 358528 163515 163515 4648366 4279299 10539 183272 183272 4289838 0.84000 0.16000 1 0 34878 26540 8338 8338 INTERCOMPANY PAYABLE 82649 82649 X 10075005 672740 182491 855231 9219774 0 9219774 4696047 182491 182491 4513556 0 4513556 PART X, LINE 2: THE FOUNDATIONS INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE FOUNDATION REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNREALIZED BUSINESS INCOME OR EXCISE OR OTHER TAXES AND FILES ALL PROPER RETURNS RELATED TO THOSE ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COSTS 182,491. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COSTS 182,491. PART V, LINE 1C: THE TOTAL OF $1,331,904 NET INVESTMENT EARNINGS, GAINS, AND LOSSES INCLUDES $975,344 RELATED TO THE ADDITION OF THE TEMPORARILY RESTRICTED ENDOWMENT AND $356,560 RELATED TO INVESTMENT INCOME. X X X X X 1 PHILANTHROPIC HORIZONS 3045 LAKESIDE DRIVE HIGHLAND VILLAGE TX 75077 FUNDRAISING CONSULTING 0 0 55000 0 MARK L RODEN PO BOX 70 ARGYLE TX 76226 MISSION DEVELOPMENT 0 0 14000 0 KATHY FOUNDATION 6848 BANDERA AVE 424 DALLAS TX 75225 MISSION DEVELOPMENT 0 0 10000 0 79000 TX EMM LUNCHEON 596975 562015 34960 53736 25000 103756 596975 562015 34960 53736 25000 103756 182492 -147532 1 GRACE PRESBYTERIAN MINISTRIES INC 550 ANN ARBOR AVE DALLAS TX 75216 751094140 501(C)(3) 2908940 0 CARING FUND, CAPITAL IMPROVEMENTS PRESBYTERIAN VILLAGE NORTH 8600 SKYLINE DRIVE DALLAS TX 75243 510190369 501(C)(3) 22304 0 DONOR DESIGNATED CAPEX 2 EMPLOYEE GRANT ASSISTANCE FUND FOR FINANCIAL HARDSHIPS 61 29406 PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO RESIDENTS OF ITS 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 1 1 0 0 0 0 0 0 0 TIM MALLAD PRESIDENT/CEO 0 324000 0 0 0 0 0 4355 0 6312 0 334667 0 0 STEVEN AILEY CHIEF FINANCIAL OFFICER & TREASURER 0 210000 0 0 0 0 0 11813 0 0 0 221813 0 0 PETER LYNCH EXECUTIVE DIRECTOR - FDN & SECRETARY 161123 0 0 0 0 0 9388 0 0 0 170511 0 0 0 SCOTT POLZIN CORP DIRECTOR OF OPERATIONS 0 190000 0 0 0 0 0 5510 0 0 0 195510 0 0 RON KELLY EXECUTIVE DIRECTOR - PVN 0 174517 0 0 0 0 0 9719 0 3490 0 187726 0 0 MICHAEL SIMS ASSOCIATE EXECUTIVE DIRECTOR - PVN 0 153399 0 0 0 0 0 1430 0 0 0 154829 0 0 CHRISTOPHER SONGER DIRECTOR OF PROJECT DEVELOPMENT 0 151763 0 0 0 0 0 3809 0 0 0 155572 0 0 AARON DENOVELLIS EXECUTIVE DIRECTOR - GPV 0 150000 0 0 0 0 0 12176 0 0 0 162176 0 0 GODWIN DIXON FORMER PRESIDENT/CEO - FOUNDATION 0 0 0 0 229253 0 210 0 0 0 229463 0 0 0 PART I, LINES 4A-B GODWIN DIXON, FORMER PRESIDENT/CEO - FOUNDATION, WAS INCLUDED IN A 457(F) PLAN AND THERE WAS A TOTAL CONTRIBUTION TO THE PLAN OF $210 FOR 2017. GODWIN DIXON ALSO RECEIVED A SEVERANCE PACKAGE IN 2017 IN THE AMOUNT OF $229,253. 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 REVIEWED ANNUALLY BY AN OUTSIDE CONSULTANT AND SURVEYS FROM INDUSTRY ARE USED. THE BOARD HAS A COMPENSATION COMMITTEE THAT REVIEWS THE CURRENT COMPENSATION COMPARED TO LIKE ENTITIES AND MAKES RECOMMENDATIONS TO THE BOARD FOR CHANGES IN COMPENSATION. THE OUTSIDE CONSULTANT REVIEWS COMPENSATION, INDEPENDENT OF THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE SITE, BASED ON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: NET ASSET TRANSFER FROM AFFILIATE 104,104. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, AND THE NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE FILING YEAR. PRESBYTERIAN COMMUNITIES AND SERVICES 12457 MERIT DRIVE DALLAS TX 75251 261459224 SHARED SERVICES MANAGEMENT TX 501(C)(3) LINE 12B, II N/A 0 GRACE PRESBYTERIAN MINISTRIES INC 550 ANN ARBOR AVE DALLAS TX 75216 751094140 CCRC TX 501(C)(3) LINE 10 PRESBYTERIAN COMMUNITIES AND SERVICES 0 PRESBYTERIAN VILLAGE NORTH 8600 SKYLINE DR DALLAS TX 75243 510190369 CCRC TX 501(C)(3) LINE 10 PRESBYTERIAN COMMUNITIES AND SERVICES 0 FAITH PRESBYTERIAN PROVIDERS INC 12477 MERIT DRIVE DALLAS TX 75251 383800779 HOSPICE TX 501(C)(3) LINE 10 PRESBYTERIAN COMMUNITIES AND SERVICES 0 0 1 0 1 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0