2015-07-29T08:56:06-05:00 2014-12-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2014-01-01 751878337 Dallas First Presbyterian Church Developmental Day School DALL 2147488051 1835 Young Street Dallas TX 752015628 Robert Carl Board Treasurer 2147488051 2015-07-29 1 Adam R Smith P00958966 7195286225 2014 2016-03-07 17:11:31Z Beth Foster 1835 Young Street Dallas TX 752015628 1601328 0 X www.fpcdallas.org/dayschool X 1983 TX Outreach ministry to pre-school children and their families. 11 11 60 50 0 0 17796 36881 1461786 1557317 12765 6128 901 1002 1493248 1601328 7517 35462 0 0 1235232 1404417 0 0 0 274583 309224 1517332 1749103 -24084 -147775 304948 188131 90650 121608 214298 66523 Outreach ministry to pre-school children and their families providing child care, school and meals for children of working parents. 0 0 1490716 35462 1557317 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. 1490716 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 60 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 0 1 1 1 1 0 X Christie DeWeerd 2147488051 1835 Young Street Dallas TX 752015628 Beth Foster President 2.80 X X 0 0 0 Linds Engelhard Vice-President 2.30 X X 0 0 0 Rob Carl Treasurer 2.80 X X 0 0 0 Jarred Vickers Assistant Treasurer 0.50 X X 0 0 0 Sarah McCallum Secretary 0.50 X X 0 0 0 Sally Gosset Assistant Secretary 0.50 X 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 Director 2.80 X 0 0 0 Thom Stewart Director 0.50 X 0 0 0 Christie DeWeerd Executive Director 40.00 X 57860 0 6739 Delia Rangel Day School Director 40.00 X 46456 0 6739 104316 0 13478 0 0 0 0 0 36881 36881 Tuition & Fees 541610 1557317 1557317 1557317 6128 6128 Misc Revenue 900099 1002 1002 1002 1601328 1557317 0 7130 35462 35462 117794 102496 15298 969624 848252 121372 225058 195491 29567 91941 82747 9194 28767 28767 28428 990 27438 75 75 22536 9038 13498 45343 38434 6909 2579 1714 865 4786 4786 764 764 Food 90158 90158 Classroom Expenses 44076 44076 Misc. Expenses 14204 11905 2299 Repairs & Maint. 10796 8637 2159 16712 16530 182 1749103 1490716 258387 0 178940 53298 11127 25913 22624 11506 92257 97414 304948 188131 67445 100737 23205 20871 90650 121608 X 105511 -36096 43787 37619 65000 65000 214298 66523 304948 188131 -147775 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 97115 5504 102619 84354 12761 97115 80626 3728 84354 80532 115 21 80626 101352 20820 80532 0.63340 0.36660 0 0 0 X 1528453 0 1528453 72875 72875 1601328 1676228 0 1676228 72875 72875 1749103 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, 2014, 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, 2014, the School's tax returns for the years 2011 through 2013 remain subject to examination. Part XI, Line 4b - Other Adjustments: Tuition and fees discounts netted with revenue in the audited financials 72,875. Part XII, Line 4b - Other Adjustments: Tuition and fees discounts netted with revenue in the audited financials 72,875. 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 35462 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 11 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 presented to the Board of Trustees at one of their meetings prior to being filed with the IRS. Form 990, Part VI, Section B, line 15 Independent members of the Board of Directors are responsible for determining compensation and benefits for the Executive Director and other corporate 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 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.