2017-11-15T14:00:38-06:00 2016-12-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2016-01-01 751878337 Dallas First Presbyterian Church Developmental Day School DALL 2147488051 1835 Young Street Dallas TX 752015628 Harold Hall Board Treasurer 2147488051 2017-11-15 1 Daren Daiga P01074795 7195286225 173.240.105.108 2017-11-15 14:59:58 ES P 40D8E578998C630A575E14F9C1D0AFD01746A6CA 74434E1BBD8225AD589B0CA7E5609FEFA8732794 2016 2021-01-29 14:40:06Z Nell Carvell 1835 Young Street Dallas TX 752015628 1425182 0 X www.fpcdallas.org/dayschool X 1983 TX Outreach ministry to pre-school children and their families. 11 11 66 12 0 0 16579 65506 1500866 1347805 2647 411 0 11460 1520092 1425182 37805 43089 0 0 1305128 1229837 0 0 0 260227 322235 1603160 1595161 -83068 -169979 133228 66128 152653 253408 -19425 -187280 Outreach ministry to pre-school children and their families providing child care, school and meals for children of working parents. 0 0 1272315 43089 1347805 The day school provides child care to infants and pre-school children in an environment that meets the needs of the "whole child" with instruction, nurturance and love that fosters the child's physical, emotional, cognitive, social and faith development. Scholarship grants are also provided to children in need. 1272315 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 66 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Denise Dempsey 2147488051 1835 Young Street Dallas TX 752015628 Beth Foster President 2.00 X X 0 0 0 Rob Carl Treasurer 2.00 X X 0 0 0 Jennifer Dickerson Vice President 0.50 X X 0 0 0 Linds Engelhard Part Year Vice President 0.50 X X 0 0 0 Sarah McCallum Part Year Secretary 0.50 X X 0 0 0 Sally Gosset Part Year Asst. Secretary 0.50 X X 0 0 0 Bryan Macktinger Director 0.50 X 0 0 0 Jeff Harvey Director 0.50 X 0 0 0 Carol Herriage Director 0.50 X 0 0 0 Richard Kamprath Director 0.50 X 0 0 0 Scott Chandler Director 0.50 X 0 0 0 Charlene Echols Director 0.50 X 0 0 0 George Pittenger Director 0.50 X 0 0 0 Mark Rahe Part Year Director 0.50 X 0 0 0 Thom Stewart Director 0.50 X 0 0 0 Delia Rangel Day School Director 40.00 X 49810 0 1922 49810 0 1922 0 0 0 0 0 65506 65506 Tuition & Fees 541610 1347805 1347805 1347805 411 411 Misc. Income 900099 11460 11460 11460 1425182 1347805 0 11871 X 43089 43089 51732 46559 5173 909759 795873 113886 183899 165509 18390 84447 76002 8445 11550 11550 184647 86464 98183 17854 8489 9365 50887 30126 20761 Other School Expenses 20359 5509 14850 Classroom Expenses 14695 14695 Uncollectable Accounts 4321 4321 17922 17922 1595161 1272315 322846 0 48115 37530 9648 9816 28598 65649 0 133228 66128 145358 243430 7295 9978 152653 253408 X -89137 -252280 4712 0 65000 65000 -19425 -187280 133228 66128 -169979 2124 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 69712 2535 7247 65000 102619 10000 1737 44644 69712 97115 5504 102619 84354 12761 97115 80626 3728 84354 0.00000 1.00000 0.00000 0 0 0 X 1384217 2124 2124 1382093 43089 43089 1425182 1552072 0 1552072 43089 43089 1595161 Part V, Line 4: Endowment funds are used for scholarships for children from families in need of financial assistance. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2016, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School's federal Exempt Organization Business Income Tax Return Form 990 is subject to examination by the Internal Revenue Service, generally for three years after it is filed. As of December 31, 2016, the School's tax returns for the years 2013 through 2015 remain subject to examination. Part XI, Line 4b - Other Adjustments: Tuition and fees discounts netted with revenue in the audited financials 43,089. Part XII, Line 4b - Other Adjustments: Tuition and fees discounts netted with revenue in the audited financials 43,089. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 Our parent handbook, staff handbook, employment application, and any advertisements we do for employment contain our racial non-discriminatory policy. The policy is also prominently featured and available on our website. 1 Scholarships 17 43089 Part I, Line 2: Scholarships are tracked in accordance with the accrual basis of accounting and are used to offset the cost of tuition. Scholarships are awarded to students in good standing who meet predetermined criteria. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and is reviewed by the President and Treasurer of the organization for accuracy. The reviewed 990 is then provided to the Board of Directors prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Board President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 Independent members of the Board of Directors are responsible for determining compensation and benefits for all officers. Board Members utilize comparability data during this process which includes compensation and benefits provided to similar positions, at similar organizations, within a similar geographic region. Decisions reached are recorded in the board minutes. 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 upon request. Form 990, Part IX, line 11g Other Professional Fees: Program service expenses 86,464. Management and general expenses 98,183. Fundraising expenses 0. Total expenses 184,647. Form 990, Part XII, Line 2b: Explanation for audited financial statements: The financial statement audit has not been completed at the time of this filing. Form 990, Part XII, Line 2c - Explanation of Responsibility: The Finance Committee of the Board of Trustees assumes responsibility for oversight of the audit of the organization's financial statements and selection of the independent accounting firm used. This process has not changed since the prior year.