Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $2,390,924

• 1d · Related organizations

  $11,090,091

• 1e · Government grants (contributions)

  $3,766,420

• 1f · All other contributions, gifts and grants

  $11,701,510

• 1g · Noncash contributions included above

  $460,833

• 2a · Program service revenue: FOSTER CARE & ADOPTION

  total $4,343,422 · related or exempt $4,343,422

• 2b · Program service revenue: SOCIAL SERVICE PROGRAMS

  total $1,260,397 · related or exempt $1,260,397

• 2c · Program service revenue: FAMILY HOPE CENTERS

  total $379,494 · related or exempt $379,494

• 3 · Investment income

  total $509,572 · excluded $509,572

• 7a · Gross sales of assets other than inventory

  other assets $2,178,772

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

  other assets $2,157,933

• 7c · Gain or loss

  other assets $20,839

• 7d · Net gain or loss

  total $20,839 · excluded $20,839

• 8a · Fundraising events: gross income

  $212,957

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

  $2,390,924

• 8b · Fundraising events: direct expenses

  $1,001,734

• 8c · Net income from fundraising events

  total -$788,777 · excluded -$788,777

• 9a · Gaming: gross income

  $9,920

• 9b · Gaming: direct expenses

  $520

• 9c · Net income from gaming

  total $9,400 · excluded $9,400

• 11a · Other revenue: REIMBURSEMENTS

  total $14,133 · excluded $14,133

• 11b · Other revenue: MISCELLANEOUS REVENUE

  total $9,608 · excluded $9,608

• 11e · Other revenue, total

  $23,741

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $3,824,028 · program services $3,824,028

• 3 · Grants to foreign organizations and individuals

  total $4,264,548 · program services $4,264,548

• 5 · Compensation of officers, directors and key employees

  total $568,506 · management and general $568,506

• 7 · Other salaries and wages

  total $12,097,766 · program services $10,950,788 · management and general $1,146,978

• 8 · Pension plan contributions

  total $357,147 · program services $323,286 · management and general $33,861

• 9 · Other employee benefits

  total $2,315,093 · program services $2,095,601 · management and general $219,492

• 10 · Payroll taxes

  total $929,336 · program services $890,229 · management and general $39,107

• 11a · Fees: management

  total $1,700,132 · management and general $1,700,132

• 11b · Fees: legal

  total $2,315 · management and general $2,315

• 11e · Fees: professional fundraising services

  total $213,636 · fundraising $213,636

• 11g · Fees: other

  total $3,897,716 · program services $801,483 · fundraising $3,096,233

• 12 · Advertising and promotion

  total $30,987 · program services $30,987

• 13 · Office expenses

  total $513,905 · program services $513,905

• 14 · Information technology

  total $460,802 · program services $460,802

• 16 · Occupancy

  total $2,727,573 · program services $2,727,573

• 17 · Travel

  total $826,995 · program services $826,995

• 19 · Conferences, conventions and meetings

  total $19,154 · program services $14,427 · management and general $4,727

• 22 · Depreciation, depletion and amortization

  total $1,357,247 · program services $1,357,247

• 23 · Insurance

  total $1,277,373 · program services $1,277,373

• 24a · Other expenses: RESIDENT ACTIVITIES

  total $800,212 · program services $800,212

• 24b · Other expenses: ADMINISTRATIVE

  total $156,720 · management and general $156,720

• 24c · Other expenses: FOOD COST

  total $144,529 · program services $144,529

• 24d · Other expenses: CLOTHING AND SUPPLIES

  total $98,987 · program services $98,987

• 24e · All other expenses

  total $98,835 · program services $96,057 · management and general $2,639 · fundraising $139

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $15,992,558 · end of year $19,354,715

• 3 · Pledges and grants receivable

  beginning of year $1,712,168 · end of year $1,719,475

• 4 · Accounts receivable

  beginning of year $1,340,434 · end of year $1,460,723

• 7 · Other notes and loans receivable

  beginning of year $7,702,200 · end of year $7,702,200

• 9 · Prepaid expenses and deferred charges

  beginning of year $477,189 · end of year $1,257,589

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

  $60,283,925

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

  $27,087,558

• 10c · Land, buildings and equipment, net

  beginning of year $33,743,186 · end of year $33,196,367

• 11 · Investments: publicly traded securities

  beginning of year $1,355,328 · end of year $1,254,876

• 15 · Other assets

  beginning of year $1,549,574 · end of year $1,390,348

• 17 · Accounts payable and accrued expenses

  beginning of year $1,329,094 · end of year $1,180,905

• 19 · Deferred revenue

  beginning of year $541,178 · end of year $983,469

• 25 · Other liabilities

  beginning of year $1,740,029 · end of year $12,881,263

• 27 · Net assets without donor restrictions

  beginning of year $55,030,768 · end of year $46,551,688

• 28 · Net assets with donor restrictions

  beginning of year $5,231,568 · end of year $5,738,968

The filer's explanations (Part III)

PART I, LINE 1A

THE ORGANIZATION PROVIDED THE FOLLOWING TAXABLE COMPENSATION TO PERSONS LISTED IN PART VII: - GROSS-UP PAYMENTS FOR COSTS OF TAX EQUALIZATION OF BENEFITS FOR THE EMPLOYEES OF THE ORGANIZATION LISTED.

PART I, LINE 3

THE PRESIDENT OF BCFS IS EMPLOYED BY BUCKNER INTERNATIONAL, A RELATED 501(C)(3) ORGANIZATION. BUCKNER INTERNATIONAL USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE PRESIDENT: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF BUCKNER INTERNATIONAL IS RESPONSIBLE FOR EVALULATING THE PERFORMANCE OF AND SETTING THE COMPENSATION FOR THE PRESIDENT/CEO ON AN ANNUAL BASIS. THE EVALUATION IS BASED ON PERFORMANCE CRITERIA AND AGREED UPON GOALS AND INCLUDES A WRITTEN SELF-EVALUATION BY THE PRESIDENT/CEO, AS WELL AS INVITED COMMENTS FROM BOARD MEMBERS WHO REVIEW THE SELF-EVALUATION. THE EXECUTIVE COMMITTEE REPORTS ON ITS REVIEW TO THE BOARD, INCLUDING RECOMMENDATIONS REGARDING THE PRESIDENT/CEO'S COMPENSATION, WHICH THE BOARD THEN ACTS UPON. DURING THIS PROCESS, AGREED UPON PERFORMANCE GOALS ARE SET FOR THE NEXT YEAR AND ARE FORMALLY DOCUMENTED. AT LEAST EVERY THREE YEARS, A TASK FORCE MAY BE FORMED TO CONDUCT A CAREFULLY PLANNED COMPREHENSIVE REVIEW, WHICH MAY INCLUDE INVITING FEEDBACK FROM STAFF, PEERS IN BUCKNER INTERNATIONAL'S SECTOR, AND INDIVIDUALS OUTSIDE THE ORGANIZATION WHO HAVE INTERACTED WITH THE PRESIDENT/CEO.

PART I, LINE 4B

THE 457(F) PLAN IS A DEFERRED COMPENSATION PLAN THAT ALLOWS BUCKNER TO CONTRIBUTE MONEY ON A PRE-TAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVES WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE COMPANY UNTIL DISTRIBUTED. DR. ALBERT REYES $63,923 JEFFREY GENTRY $27,042 PRISCILLA REIMER $25,499 HENRY JACKSON $22,200 RICHARD MUNOZ $9,815 SAMELA MACON $8,611 KAYLA COLEMAN $2,500

PART I, LINE 7

THE BUCKNER GOAL ACHIEVEMENT PROGRAM (GAP) IS INTENDED TO REWARD SELECTED MANAGERS FOR THEIR ACHIEVEMENT OF PRE-ESTABLISHED GOALS AND OBJECTIVES WHICH ARE TIED TO THE BUSINESS PLAN AND BUDGET. GAP PAYMENTS ARE SUBJECT TO APPROVAL BY THE BOARD AT THE END OF EACH YEAR.