Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $347,502

• 1e · Government grants (contributions)

  $212,533

• 1f · All other contributions, gifts and grants

  $619,097

• 2a · Program service revenue: RESIDENTIAL CARE

  total $11,065,810 · related or exempt $11,065,810

• 2b · Program service revenue: DAY PROGRAM PARTICIPANT

  total $316,007 · related or exempt $316,007

• 2c · Program service revenue: COMMUNITY SERVICE FEE

  total $215,500 · related or exempt $215,500

• 3 · Investment income

  total $9,839 · excluded $9,839

• 6a · Gross rents

  real property $160,425

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $160,425

• 6d · Net rental income or loss

  total $160,425 · excluded $160,425

• 11a · Other revenue: MANAGEMENT FEE

  total $65,525 · excluded $65,525

• 11e · Other revenue, total

  $65,525

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $516,346 · program services $53,747 · management and general $360,386 · fundraising $102,213

• 7 · Other salaries and wages

  total $7,398,890 · program services $7,315,849 · management and general $18,004 · fundraising $65,037

• 9 · Other employee benefits

  total $510,074 · program services $474,912 · management and general $24,384 · fundraising $10,778

• 10 · Payroll taxes

  total $571,158 · program services $531,785 · management and general $27,304 · fundraising $12,069

• 11c · Fees: accounting

  total $26,736 · management and general $26,736

• 11g · Fees: other

  total $589,546 · program services $469,441 · management and general $97,842 · fundraising $22,263

• 12 · Advertising and promotion

  total $38,009 · program services $22,527 · management and general $5,257 · fundraising $10,225

• 16 · Occupancy

  total $556,285 · program services $419,591 · management and general $134,511 · fundraising $2,183

• 20 · Interest

  total $326,897 · program services $326,897

• 22 · Depreciation, depletion and amortization

  total $1,160,320 · program services $990,428 · management and general $164,448 · fundraising $5,444

• 23 · Insurance

  total $164,064 · program services $130,723 · management and general $32,787 · fundraising $554

• 24a · Other expenses: REPAIRS AND MAINTENANCE

  total $831,776 · program services $719,783 · management and general $95,442 · fundraising $16,551

• 24b · Other expenses: VA EXPENSES

  total $407,509 · program services $406,840 · management and general $669

• 24c · Other expenses: SUPPLIES

  total $380,729 · program services $364,637 · management and general $14,384 · fundraising $1,708

• 24d · Other expenses: DIETARY

  total $361,421 · program services $361,409 · management and general $12

• 24e · All other expenses

  total $538,165 · program services $475,525 · management and general $46,373 · fundraising $16,267

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $835,554 · end of year $896,776

• 2 · Savings and temporary cash investments

  beginning of year $10,142 · end of year $10,349

• 3 · Pledges and grants receivable

  beginning of year $1,374,993 · end of year $512,312

• 4 · Accounts receivable

  beginning of year $920,787 · end of year $679,156

• 9 · Prepaid expenses and deferred charges

  beginning of year $97,952 · end of year $83,650

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

  $26,535,438

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

  $13,187,014

• 10c · Land, buildings and equipment, net

  beginning of year $13,765,097 · end of year $13,348,424

• 14 · Intangible assets

  end of year $87,331

• 15 · Other assets

  beginning of year $698 · end of year $1,498

• 17 · Accounts payable and accrued expenses

  beginning of year $938,796 · end of year $910,848

• 23 · Secured mortgages and notes payable

  beginning of year $6,281,206 · end of year $6,280,934

• 25 · Other liabilities

  beginning of year $136,436 · end of year $144,616

• 27 · Net assets without donor restrictions

  beginning of year $7,650,436 · end of year $7,210,825

• 28 · Net assets with donor restrictions

  beginning of year $1,998,349 · end of year $1,072,273

The filer's explanations (Part III)

PART I, LINE 3

THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE PRESIDENT/CEO. INFORMATION IS OBTAINED FOR SALARIES FOR COMPARABLE POSITIONS IN THE AREA AND ARE USED AS A BASIS FOR SALARY DETERMINATION.

PART I, LINE 5

ONE HIGHEST COMPENSATED EMPLOYEE RECEIVED THEIR FY23 BONUS PAYMENT IN JULY 2023 (FY24) AS IT WAS ACCRUED IN FY23 (VP OF STRATEGIC DEVELOPMENT)

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 $330,879 · assets $3,221,995

  Directly controlled by JAMES L WEST PREBYTERIAN SPECIAL CARE CENTER