FIRST PRESBYTERIAN CHURCH OF BAY CITY FOUNDATION: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
FIRST PRESBYTERIAN CHURCH OF BAY CITY FOUNDATION (EIN 46-0583047)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-05-16
IRS object ID
201641379349303089
Schema version
2015v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2016-05-16T10:23:03-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760489151PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ALLEN & ALLEN CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11717 8TH STREETAddressLine1Txt
CityBAY CITYCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77414ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460583047EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE FIRST PRESBYTERIAN CHURCH OFBusinessNameLine1Txt
Business Name Line2BAY CITY FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFIRSBusinessNameControlTxt
Phone9792458327PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12216 AVENUE HAddressLine1Txt
CityBAY CITYCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77414ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGREG WESTMORELANDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9792458327PhoneNum
Signature2016-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTERRENCE D ALLEN CPAPreparerPersonNm
PTINP00012643PTIN
Phone9792451666PhoneNum
Preparation2016-05-13PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGREG WESTMORELANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12216 AVENUE HAddressLine1Txt
CityBAY CITYCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77414ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$69,053GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTHE FOUNDATION SHALL BE A SUPPORTING ORGANIZATION AND ACT EXCLUSIVELY FOR THE SUPPORT, ESTABLISHMENT, AND MAINTENANCE OF THE FIRST PRESBYTERIAN CHURCH OF BAY CITY IN BAY CITY, MATAGORDA COUNTY, TEXAS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$112,861PYContributionsGrantsAmt
CY Contributions Grants$9,793CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$52,417PYInvestmentIncomeAmt
CY Investment Income$59,260CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$165,278PYTotalRevenueAmt
CY Total Revenue$69,053CYTotalRevenueAmt
PY Grants And Similar Paid$38,566PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$11,727CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$300PYOtherExpensesAmt
CY Other Expenses$1,463CYOtherExpensesAmt
PY Total Expenses$38,866PYTotalExpensesAmt
CY Total Expenses$13,190CYTotalExpensesAmt
PY Revenues Less Expenses$126,412PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$55,863CYRevenuesLessExpensesAmt
Total Assets BOY$1,484,648TotalAssetsBOYAmt
Total Assets EOY$1,540,511TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,484,648NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,540,511NetAssetsOrFundBalancesEOYAmt
MissionTHE FOUNDATION SHALL BE A SUPPORTING ORGANIZATION AND ACT EXCLUSIVELY FOR THE SUPPORT, ESTABLISHMENT, AND MAINTENANCE OF THE FIRST PRESBYTERIAN CHURCH OF BAY CITY IN BAY CITY, MATAGORDA COUNTY, TEXAS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$11,727ExpenseAmt
Grant$11,727GrantAmt
DescSUPPORT THE FIRST PRESBYTERIAN CHURCH OF BAY CITYDesc
Total Program Service Expenses$11,727TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSUSAN REEDPersonNm
Phone9792457361PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11717 8TH ST STE 5AddressLine1Txt
CityBAY CITYCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77414ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GREG WESTMORELAND
PRESIDENT0.25Yes (X)Yes (X)$0$0$0
SUSAN REED
TREASURER0.25Yes (X)Yes (X)$0$0$0
DONNA HUITT
SECRETARY0.25Yes (X)Yes (X)$0$0$0
MARY ANN ROE
DIRECTOR0.25Yes (X)$0$0$0
CHARLES TOWNSEND
DIRECTOR0.25Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Related Organizations$9,793RelatedOrganizationsAmt
Total Contributions$9,793TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,260TotalRevenueColumnAmt
Exclusion$59,260ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$69,053TotalRevenueColumnAmt
Exclusion$59,260ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$11,727TotalAmt
Program Services$11,727ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,313TotalAmt
Management And General$1,313ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$150TotalAmt
Management And General$150ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,190TotalAmt
Program Services$11,727ProgramServicesAmt
Management And General$1,463ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,484,648BOYAmt
EOY$1,540,511EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,484,648BOYAmt
EOY$1,540,511EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,484,648BOYAmt
EOY$1,540,511EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,484,648BOYAmt
EOY$1,540,511EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,484,648BOYAmt
EOY$1,540,511EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$55,863ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1FIRST PRESBYTERIAN CHURCH OF BAY CITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN741255650EIN
Organization Type1OrganizationTypeCd
Governing Document ListedYes (true)GoverningDocumentListedInd
Support$106,807SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$106,807SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (true)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt OrgfalseOperateBenefitNonSuprtOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1THE FIRST PRESBYTERIAN CHURCH - BCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12216 AVENUE HAddressLine1Txt
CityBAY CITYCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77414ZIPCd
FieldValueIRS element (for citing)
Recipient EIN741255650RecipientEIN
IRC Section3IRCSectionDesc
Cash Grant$11,727CashGrantAmt
Purpose Of GrantCAP IMP & DISCRETIONPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 REVIEWED BY SIGNING TRUSTEE.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION REQUIRES ANNUAL WRITTEN CONFIRMATION OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ADDITIONALLY, PERIODIC REVIEWS ARE CONDUCTED TO INSURE THE POLICY IS FOLLOWED.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST, THE ORGANIZATION PROVIDES COPIES OF THEIR ORGANIZING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS. THESE COPIES ARE AVAILABLE BY EITHER SENDING WRITTEN REQUEST TO THE MAILING ADDRESS SHOWN ON PAGE 1 OF FORM 990 OR BY CALLING THE NUMBER ON PAGE 1 OF FORM 990.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1THE FIRST PRESBYTERIAN CHURCH - BCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12216 AVENUE HAddressLine1Txt
CityBAY CITYCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77414ZIPCd
FieldValueIRS element (for citing)
EIN741255650EIN
Primary ActivitiesRELIGIONPrimaryActivitiesTxt
Legal Domicile StateTXLegalDomicileStateCd
Public Charity Status1PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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