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Nonprofiteer
← JAMES L WEST PRESBYTERIAN SPECIAL CARE CENTER

Form 990 for tax year 2024

Filed by JAMES L WEST PRESBYTERIAN SPECIAL CARE CENTER.

Totals

Total revenue
$17,363,779
Total expenses
$16,646,161
Contributions and grants received
$1,458,334
Grants paid
$0
Program service revenue
$15,536,397
Investment income
$5,003
Other revenue
$364,045
Total assets, end of year
$15,619,420
Total liabilities, end of year
$8,047,052
Net assets or fund balances, end of year
$7,572,368
Program services expenses (Part IX)
$15,715,404
Management and general expenses
$716,091
Fundraising expenses
$214,666
Program service expenses (Part III)
$15,715,404

Program services were 94.4% 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.

  • 1d · Related organizations

    $357,045

  • 1e · Government grants (contributions)

    $125,580

  • 1f · All other contributions, gifts and grants

    $975,709

  • 1g · Noncash contributions included above

    $585

  • 2a · Program service revenue: RESIDENTIAL CARE

    total $14,796,607 · related or exempt $14,796,607

  • 2b · Program service revenue: DAY PROGRAM PARTICIPAN

    total $541,920 · related or exempt $541,920

  • 2c · Program service revenue: COMMUNITY SERVICE FEE

    total $181,000 · related or exempt $181,000

  • 2d · Program service revenue: EDUCATION

    total $16,870 · related or exempt $16,870

  • 3 · Investment income

    total $5,387 · excluded $5,387

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

    other assets $384

  • 7c · Gain or loss

    other assets -$384

  • 7d · Net gain or loss

    total -$384 · excluded -$384

  • 11a · Other revenue: OTHER INCOME

    total $290,874 · excluded $290,874

  • 11b · Other revenue: MANAGEMENT FEE

    total $70,126 · excluded $70,126

  • 11c · Other revenue: SALON SERVICES

    total $3,045 · excluded $3,045

  • 11e · Other revenue, total

    $364,045

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $494,258 · program services $482,649 · management and general $9,686 · fundraising $1,923

  • 7 · Other salaries and wages

    total $9,086,381 · program services $8,873,397 · management and general $177,701 · fundraising $35,283

  • 9 · Other employee benefits

    total $767,446 · program services $749,163 · management and general $15,254 · fundraising $3,029

  • 10 · Payroll taxes

    total $734,115 · program services $716,675 · management and general $14,551 · fundraising $2,889

  • 11b · Fees: legal

    total $28,680 · management and general $28,680

  • 11c · Fees: accounting

    total $30,594 · management and general $30,594

  • 11g · Fees: other

    total $1,132,123 · program services $1,016,564 · management and general $32,094 · fundraising $83,465

  • 12 · Advertising and promotion

    total $230,212 · program services $165,666 · management and general $7,414 · fundraising $57,132

  • 16 · Occupancy

    total $631,639 · program services $485,585 · management and general $143,675 · fundraising $2,379

  • 17 · Travel

    total $57,272 · program services $57,272

  • 20 · Interest

    total $249,835 · program services $249,835

  • 22 · Depreciation, depletion and amortization

    total $732,809 · program services $623,262 · management and general $104,877 · fundraising $4,670

  • 23 · Insurance

    total $177,814 · program services $144,200 · management and general $33,232 · fundraising $382

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $851,128 · program services $758,466 · management and general $88,564 · fundraising $4,098

  • 24b · Other expenses: SUPPLIES

    total $507,033 · program services $492,608 · management and general $13,725 · fundraising $700

  • 24c · Other expenses: DIETARY

    total $448,339 · program services $448,325 · management and general $14

  • 24d · Other expenses: VA EXPENSES

    total $240,025 · program services $240,025

  • 24e · All other expenses

    total $246,458 · program services $211,712 · management and general $16,030 · fundraising $18,716

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $991,786 · end of year $2,272,790

  • 2 · Savings and temporary cash investments

    beginning of year $9,265 · end of year $9,867

  • 3 · Pledges and grants receivable

    beginning of year $182,311 · end of year $7,915

  • 4 · Accounts receivable

    beginning of year $1,163,304 · end of year $993,933

  • 9 · Prepaid expenses and deferred charges

    beginning of year $92,004 · end of year $63,798

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

    $26,754,183

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

    $14,561,888

  • 10c · Land, buildings and equipment, net

    beginning of year $12,621,255 · end of year $12,192,295

  • 15 · Other assets

    beginning of year $128,873 · end of year $78,822

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,083,136 · end of year $1,009,372

  • 23 · Secured mortgages and notes payable

    beginning of year $4,727,220 · end of year $4,556,156

  • 25 · Other liabilities

    beginning of year $2,523,692 · end of year $2,481,524

  • 27 · Net assets without donor restrictions

    beginning of year $6,178,379 · end of year $6,759,003

  • 28 · Net assets with donor restrictions

    beginning of year $676,371 · end of year $813,365

Mission and programs · 2024

Mission

JAMES L. WEST IS A FAITH INSPIRED, NOT-FOR-PROFIT ORGANIZATION SERVING PERSONS IMPACTED BY DEMENTIA. AS A TRUSTED EXPERT, WE PROVIDE PERSONALIZED, INNOVATIVE CARE AND SUPPORT FOR FAMILIES, AS WELL AS SPECIALIZED EDUCATION FOR CAREGIVERS, HEALTHCARE PROFESSIONALS AND THE COMMUNITY AT LARGE.

Activities or mission (Part I)

PROVIDE SUPPORT AND SERVICES TO THOSE SUFFERING FROM ALZHEIMER'S AND DEMENTIA-RELATED DISEASES AS WELL AS PROVIDING SUPPORT AND EDUCATION TO THEIR CAREGIVER(S) AND THE COMMUNITY.

  • THE JAMES L WEST PRESBYTERIAN SPECIAL CARE CENTER PROVIDES SUPPORT AND SERVICES TO THOSE LIVING WITH ALZHEIMER'S AND DEMENTIA-RELATED DISEASES AS WELL AS THEIR CAREGIVER(S). THE JAMES L. WEST TEAM OFFERS HELP AND HOPE FOR THOSE ALREADY AFFECTED BY DEMENTIA AND FOR THOSE WHO MAY BE AFFECTED IN THE FUTURE THROUGH LONG-TERM RESIDENTIAL CARE, SHORT-TERM RESPITE CARE, SENIOR DAY PROGRAM, SPECIALIZED SHORT-TERM REHABILITATION AND FREE DEMENTIA AND CAREGIVER EDUCATION CLASSES OFFERED IN BOTH ENGLISH AND SPANISH. IN ADDITION, OUR RESIDENTIAL CARE SETTING AND DAY PROGRAM SERVE AS A TRAINING GROUND FOR OVER 25 ACADEMIC INSTITUTIONS FOR A VARIETY OF HEALTHCARE PROFESSIONS FROM ENTRY LEVEL PROGRAMS TO TWO MEDICAL SCHOOL RESIDENCY PROGRAMS.

    Expenses $15,173,514 · Revenue $15,519,527

  • THE JAMES L. WEST PRESBYTERIAN SPECIAL CARE CENTER PROVIDES FREE SUPPORT DELIVERED THROUGH IN-PERSON AND VIRTUAL EDUCATION, PROFESSIONAL CONTINUING EDUCATION, ON-DEMAND VIDEO ACCESS, DOWNLOADABLE CAREGIVER GUIDES, ONE-ON-ONE CAREGIVER COUNSELING, BLOGS FOR FAMILIES AND THE COMMUNITY, AND FACILITATED SUPPORT GROUPS. DIGITAL RESOURCES AND VIDEOS ARE AVAILABLE 24 HOURS A DAY EXTENDING THE CENTER'S REACH TO CAREGIVING FAMILIES AND PROFESSIONALS ACROSS THE STATE OF TEXAS, MULTIPLE OTHER STATES AND INTERNATIONALLY. THESE ONLINE MATERIALS ARE FREQUENTLY SHARED WITH EXTENDED FAMILY MEMBERS AND COMMUNITY NETWORKS, EXPANDING IMPACT BEYOND MEASURABLE PARTICIPATION. (CONTINUED ON SCHEDULE O)THE CENTER'S BILINGUAL CAREGIVER EDUCATION PROGRAM IMPROVES ACCESS FOR AN UNDERSERVED POPULATION THROUGH CULTURALLY RESPONSIVE DEMENTIA EDUCATION AND BRAIN HEALTH TRAINING. DURING THE 2024-2025 FISCAL YEAR, THE CENTER DELIVERED 164 LIVE EDUCATION CLASSES REACHING 7,623 FAMILY CAREGIVERS AND COMMUNITY MEMBERS INCLUDING BILINGUAL PROGRAMMING, AND 1,813 HEALTHCARE PROFESSIONALS AND STUDENTS. IN ADDITION, THE WEST CENTER OFFERS TWO WEEKLY AND ONE MONTHLY SUPPORT GROUPS THAT AVERAGE 214 MEMBERS PER MONTH.

    Expenses $541,890 · Revenue $16,870

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Amy Patyk

    CHAIR

    Total calculated
    $0
    Hours/week
    5 + 1 related

  • Roger Yandell

    CHAIR ELECT

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Jay Shellum

    TREASURER

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Rachel Marker

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Kirk Driver

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    5 + 1 related

  • Michael Annis

    DIRECTOR(TERM END 12/2024)

    Total calculated
    $0
    Hours/week
    1

  • Jonathan Berry

    DIRECTOR(AS OF 1/1/25)

    Total calculated
    $0
    Hours/week
    1

  • Brenda Beveridge

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Eva Bonilla

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Patrick Borer

    DIRECTOR(AS OF 1/1/25)

    Total calculated
    $0
    Hours/week
    1

  • James Emmons

    DIRECTOR(AS OF 1/1/25)

    Total calculated
    $0
    Hours/week
    1

  • Kathleen Hicks

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Randall Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Martha Jones

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jacob Juba

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Amy Normand

    DIRECTOR(AS OF 1/1/25)

    Total calculated
    $0
    Hours/week
    1

  • Beverly Powell

    DIRECTOR(AS OF 1/1/25)

    Total calculated
    $0
    Hours/week
    1

  • Karen Schroder

    DIRECTOR(TERM END 12/2024)

    Total calculated
    $0
    Hours/week
    1

  • Michael Waschevski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Cheryl Harding

    PRESIDENT AND CEO

    Total calculated
    $284,807
    From this org
    $271,484
    From related orgs
    $0
    Other
    $13,323
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $228,766
    Bonus
    $42,718
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $13,323
    Filer's total
    $284,807

  • Carole Graham

    CONTROLLER

    Total calculated
    $92,493
    From this org
    $85,880
    From related orgs
    $0
    Other
    $6,613
    Hours/week
    38 + 2 related

  • Catherine Brown

    CHIEF STATEGY OFFICER

    Total calculated
    $163,640
    From this org
    $157,675
    From related orgs
    $0
    Other
    $5,965
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $144,628
    Bonus
    $13,047
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $5,965
    Filer's total
    $163,640

  • Tami Fitgerald

    HEALTHCARE ADMINISTRATOR

    Total calculated
    $160,273
    From this org
    $144,126
    From related orgs
    $0
    Other
    $16,147
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,025
    Bonus
    $12,101
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $16,147
    Filer's total
    $160,273

  • Tanisha Manuel

    DIRECTOR OF NURSING

    Total calculated
    $145,867
    From this org
    $134,899
    From related orgs
    $0
    Other
    $10,968
    Hours/week
    40

  • Mary Sevidezm

    LVN NURSE

    Total calculated
    $124,996
    From this org
    $116,176
    From related orgs
    $0
    Other
    $8,820
    Hours/week
    40

  • Kristie Boiles

    VP OF HUMAN RESOURCES

    Total calculated
    $118,100
    From this org
    $109,573
    From related orgs
    $0
    Other
    $8,527
    Hours/week
    40

  • Mary Madison Sewell

    SPEECH THERAPIST

    Total calculated
    $108,974
    From this org
    $100,447
    From related orgs
    $0
    Other
    $8,527
    Hours/week
    40

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 5a · Pay contingent on this organization's revenues

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE PRESIDENT/CEO UPON HIRE AND A COMMITTEE OF THE BOARD REVIEWS PERFORMANCE AND RECOMMENDS MERIT INCREASES ANNUALLY. THE PRESIDENT/CEO AND HUMAN RESOURCES DIRECTOR DETERMINE THE COMPENSATION FOR OTHER OFFICERS & KEY EMPLOYEES. INFORMATION IS OBTAINED FROM SALARY DATA FOR COMPARABLE POSITIONS IN THE AREA AND IS USED AS A BASIS FOR SALARY RECOMMENDATIONS. THE COMPENSATION OF OFFICERS AND OTHER KEY EMPLOYEES IN THE ORGANIZATION WAS LAST REVIEWED IN 2025.
PART I, LINE 4A
KATHRYN BRIGAITIS'S COMPENSATION REPORTED ON FORM 990, PART VII INCLUDED $24,300 FOR SEVERANCE; TERMS AND CONDITIONS WERE AS FOLLOWS: SEVERANCE PAYMENT @ TERMINATION
PART I, LINE 5
BONUSES ARE BASED UPON SEVERAL METRICS, ONE OF WHICH IS AN ANALYSIS OF REVENUES.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

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.

  • JAMES L WEST PRES SPECIAL CARE FDN

    501(C)(3) · TO HOLD AND MAINTAIN INVESTMENTS OF THE CENTER · TX · controlled entity

    Directly controlled by JL WEST PRESBYTERIAN SPECIAL CARE CTR

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • JLW SENIOR DAY PROGRAMS LLC

    SENIOR DAY PROGRAMS · TX · income $575,240 · assets $2,706,316

    Directly controlled by JAMES L WEST PREBYTERIAN SPECIAL CARE CENTER

Provenance

Return type
form_990
Tax year
2024
Filed
6 May 2026
IRS schema version
2024v5.5
Source object
202621279349301667

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