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← PRESBYTERIAN CHILD WELFARE AGENCY OF BUCKHORN KENTUCKY INC

Form 990 for tax year 2023

Filed by PRESBYTERIAN CHILD WELFARE AGENCY OF BUCKHORN KENTUCKY INC.

Totals

Total revenue
$6,251,763
Total expenses
$7,361,694
Contributions and grants received
$5,367,325
Grants paid
$0
Program service revenue
$852,245
Investment income
$2,865
Other revenue
$29,328
Total assets, end of year
$12,039,938
Total liabilities, end of year
$12,559,263
Net assets or fund balances, end of year
-$519,325
Program services expenses (Part IX)
$5,899,190
Management and general expenses
$1,462,504
Fundraising expenses
$0
Program service expenses (Part III)
$5,899,190

Program services were 80.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $5,367,325

  • 1g · Noncash contributions included above

    $79,248

  • 2a · Program service revenue: Medicaid Program

    total $852,245 · related or exempt $852,245 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $265 · related or exempt $0 · unrelated business $0 · excluded $265

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $27,681 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $27,681 · personal property $0

  • 6d · Net rental income or loss

    total $27,681 · related or exempt $27,681 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $2,600

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $2,600

  • 7d · Net gain or loss

    total $2,600 · related or exempt $2,600 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11a · Other revenue: Insurance Proceeds

    total $1,647 · related or exempt $1,647 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $1,647

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $225,000 · program services $0 · management and general $225,000 · fundraising $0

  • 7 · Other salaries and wages

    total $3,895,210 · program services $3,494,826 · management and general $400,384 · fundraising $0

  • 8 · Pension plan contributions

    total $37,502 · program services $31,877 · management and general $5,625 · fundraising $0

  • 9 · Other employee benefits

    total $288,126 · program services $190,310 · management and general $97,816 · fundraising $0

  • 10 · Payroll taxes

    total $306,811 · program services $260,789 · management and general $46,022 · fundraising $0

  • 11c · Fees: accounting

    total $57,915 · program services $36,528 · management and general $21,387 · fundraising $0

  • 11g · Fees: other

    total $192,742 · program services $49,798 · management and general $142,944 · fundraising $0

  • 12 · Advertising and promotion

    total $12,390 · program services $12,380 · management and general $10 · fundraising $0

  • 13 · Office expenses

    total $105,984 · program services $80,002 · management and general $25,982 · fundraising $0

  • 14 · Information technology

    total $52,923 · program services $49,841 · management and general $3,082 · fundraising $0

  • 16 · Occupancy

    total $473,986 · program services $330,179 · management and general $143,807 · fundraising $0

  • 17 · Travel

    total $165,032 · program services $148,582 · management and general $16,450 · fundraising $0

  • 20 · Interest

    total $56,108 · program services $20,113 · management and general $35,995 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $154,384 · program services $130,444 · management and general $23,940 · fundraising $0

  • 23 · Insurance

    total $302,053 · program services $159,721 · management and general $142,332 · fundraising $0

  • 24a · Other expenses: Foster Care Expenses

    total $665,016 · program services $665,016 · management and general $0 · fundraising $0

  • 24b · Other expenses: Food

    total $93,833 · program services $92,327 · management and general $1,506 · fundraising $0

  • 24c · Other expenses: Household Supplies

    total $39,131 · program services $37,453 · management and general $1,678 · fundraising $0

  • 24d · Other expenses: Miscellaneous

    total $237,548 · program services $109,004 · management and general $128,544 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $919,920 · end of year $455,496

  • 2 · Savings and temporary cash investments

    beginning of year -$57,454 · end of year $38,459

  • 4 · Accounts receivable

    beginning of year $690,456 · end of year $672,853

  • 8 · Inventories for sale or use

    beginning of year $9,464 · end of year $3,876

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $49,489

  • 10a · Land, buildings and equipment: cost or other basis

    $12,020,916

  • 10b · Land, buildings and equipment: accumulated depreciation

    $9,736,022

  • 10c · Land, buildings and equipment, net

    beginning of year $2,251,090 · end of year $2,284,894

  • 15 · Other assets

    beginning of year $8,534,871 · end of year $8,534,871

  • 17 · Accounts payable and accrued expenses

    beginning of year $183,713 · end of year $540,423

  • 23 · Secured mortgages and notes payable

    beginning of year $1,250,261 · end of year $1,250,229

  • 24 · Unsecured notes and loans payable

    beginning of year $0

  • 25 · Other liabilities

    beginning of year $10,382,788 · end of year $10,768,611

  • 27 · Net assets without donor restrictions

    beginning of year $531,585 · end of year -$519,325

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

PCWA provides a sanctuary of health, healing, and hope to at risk children youth and families.

Activities or mission (Part I)

PCWA provides a sanctuary for health, healing and hope for at-risk children youth and families.

  • Residential treatment services provide safe homes and effective treatment for children on campus. Served 31 clients.

    Expenses $2,642,315

  • Treatment for foster care services and troubled children needing special care from trained and loving foster parents. Served 56 clients.

    Expenses $1,219,963

  • Intervention and prevention programs provide in-home services for family preservation and reunification, preschool early development skills, and therapeutic services for troubled children. Served 409 clients.

    Expenses $1,920,075

  • The Adult Residential Recovery Programs (Midway Recovery House - male clients, Rogers Recovery House - female clients) served 136 clients in FYE 7/31/24.

    Expenses $116,837

As filed on the 2023 return.

Listed in Part VII

  • Billy D Smith

    CEO

    Total calculated
    $115,000
    From this org
    $115,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Mitch Smith

    CFO

    Total calculated
    $110,000
    From this org
    $110,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Tom Wagner

    Director Emeritus

    Total calculated
    $0
    Hours/week
    0.5

  • John Kleier

    Director Emeritus

    Total calculated
    $0
    Hours/week
    0.5

  • Robert Decker

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Laurel Smith

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • David Troxel

    Board Member - Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Nellie Wilkinson

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Ruth Webb Kelley

    Director Emeritus

    Total calculated
    $0
    Hours/week
    0.5

  • Jeffrey Weenink

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Brian Wagner

    Board Member - Chair

    Total calculated
    $0
    Hours/week
    0.5

  • Freddie Lockett

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Steve Brown

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Leslie Combs

    Board Member - Treasurer

    Total calculated
    $0
    Hours/week
    0.5

  • J Tyler Ward II

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
12 June 2025
IRS schema version
2023v6.0
Source object
202521679349301672

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