2014-11-11T15:28:37-06:00 2013-12-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2013-01-01 751878337 Dallas First Presbyterian Church Developmental Day School DALL 2147488051 1835 Young Street Dallas TX 752015628 Robert Carl Board Treasurer 2147488051 2014-11-11 1 Adam R Smith P00958966 7195286225 2013 2015-11-30 17:44:51Z Beth Foster 1835 Young Street Dallas TX 752015628 1493248 0 X www.fpcdallas.org/dayschool X 1983 TX Outreach ministry to pre-school children and their families. 11 11 58 50 0 0 12357 17796 1411491 1461786 3731 12765 0 901 1427579 1493248 23356 7517 0 0 1167648 1235232 0 0 0 221893 274583 1412897 1517332 14682 -24084 318042 304948 31384 90650 286658 214298 Outreach ministry to pre-school children and their families providing child care, school and meals for children of working parents. 0 0 1271008 7517 1461786 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. 1271008 1 1 0 0 0 0 0 0 0 0 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 1 0 0 0 1 0 0 58 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 0.00 X X 0 0 0 Linds Engelhard Vice-President 0.00 X X 0 0 0 Andrea Landes Treasurer 0.00 X X 0 0 0 Jarred Vickers Assistant Treasurer 0.00 X X 0 0 0 Sarah McCallum Secretary 0.00 X X 0 0 0 Sara Gosset Assistant Secretary 0.00 X X 0 0 0 Scott Chandler Director 0.00 X 0 0 0 Charlene Echols Director 0.00 X 0 0 0 George Pittenger Director 0.00 X 0 0 0 Mark Rahe Director 0.00 X 0 0 0 Thom Stewart Director 0.00 X 0 0 0 Christie DeWeerd Executive Director 40.00 X 22661 0 0 Jarret M Edwards Interim Executive Director 40.00 X 51104 0 0 Delia Rangel Day School Director 40.00 X 44948 0 6739 118713 0 6739 0 0 0 0 0 3700 14096 17796 Tuition & Fees 541610 1461786 1461786 1461786 12765 12765 Misc Revenue 900099 901 901 901 1493248 1461786 0 13666 7517 7517 125452 109159 16293 864422 746778 117644 162647 145783 16864 82711 74440 8271 8000 8000 24556 1882 22674 950 950 7576 7576 10800 10800 1200 1200 6002 6002 Food Service 76748 75865 883 Classroom Expenses 38472 38472 Janitorial 34903 27922 6981 Special Programs 19917 19917 45459 11273 34186 1517332 1271008 246324 0 202702 178940 101394 11127 13946 22624 92257 318042 304948 31384 67445 23205 31384 90650 X 174987 105511 31045 43787 80626 65000 286658 214298 318042 304948 -24084 -48276 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84354 12761 97115 80626 3728 84354 80532 115 21 80626 101352 20820 80532 104836 8933 1704 14121 101352 0.66930 0.33070 0 0 0 X 1476308 0 1476308 16940 16940 1493248 1500392 0 1500392 16940 16940 1517332 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, 2013, 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, 2013, the School's tax returns for the years 2010 through 2012 remain subject to examination. Part XI, Line 4b - Other Adjustments: Tuition and fees discounts netted with revenue in the audited financials 16,940. Part XII, Line 4b - Other Adjustments: Tuition and fees discounts netted with revenue in the audited financials 16,940. 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 was added prominently to our website on 11/6/2014. 1 Scholarships 3 7517 FMV Scholarships 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 organizations financial statements and selection of the independent accounting firm used. This process has not changed since the prior year. First Presbyterian Church of Dallas 1835 Young Street Dallas TX 75201 750871727 Church TX 501(C)(3) Line 1 N/A 0 First Presbyterian Church Foundation 1835 Young Street Dallas TX 75201 756052623 Supporting Organization TX 501(C)(3) Line 11a, I First Presbyterian Church of Dallas 0 AL Ewing Trust 1835 Young Street Dallas TX 75201 756007410 Support of First Presbyterian Chruch of Dallas TX 4947(a)(1) First Presbyterian Church of Dallas 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0