Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $43,355

• 1f · All other contributions, gifts and grants

  $801,262

• 2a · Program service revenue: MEMORY IMPAIRED

  total $6,004,024 · related or exempt $6,004,024

• 2b · Program service revenue: INDEPENDENT LIVING

  total $5,079,665 · related or exempt $5,079,665

• 2c · Program service revenue: ASSISTED LIVING CARE

  total $2,329,220 · related or exempt $2,329,220

• 2d · Program service revenue: HOME SERVICES

  total $222,204 · related or exempt $222,204

• 3 · Investment income

  total $2,035,756 · excluded $2,035,756

• 5 · Royalties

  total $522 · excluded $522

• 7a · Gross sales of assets other than inventory

  securities $166,580 · other assets $3,091

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

  securities $61,716 · other assets $0

• 7c · Gain or loss

  securities $104,864 · other assets $3,091

• 7d · Net gain or loss

  total $107,955 · excluded $107,955

• 11a · Other revenue: AUXILIARY REVENUE

  total $101,640 · excluded $101,640

• 11b · Other revenue: REFUNDS

  total $11,952 · excluded $11,952

• 11c · Other revenue: RESIDENT DEPOSITS

  total $8,400 · excluded $8,400

• 11d · All other revenue

  total $23 · excluded $23

• 11e · Other revenue, total

  $122,015

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $19,661 · program services $19,661

• 7 · Other salaries and wages

  total $6,717,827 · program services $6,535,098 · management and general $182,729

• 8 · Pension plan contributions

  total $255,829 · program services $248,870 · management and general $6,959

• 9 · Other employee benefits

  total $1,473,557 · program services $1,433,475 · management and general $40,082

• 10 · Payroll taxes

  total $499,623 · program services $486,033 · management and general $13,590

• 11a · Fees: management

  total $120,000 · management and general $120,000

• 11b · Fees: legal

  total $3,834 · management and general $3,834

• 11c · Fees: accounting

  total $3,500 · management and general $3,500

• 11g · Fees: other

  total $709,549 · program services $709,549

• 12 · Advertising and promotion

  total $217,111 · management and general $217,111

• 13 · Office expenses

  total $85,317 · program services $85,317

• 14 · Information technology

  total $67,352 · program services $67,352

• 16 · Occupancy

  total $1,747,152 · program services $1,747,152

• 17 · Travel

  total $63,146 · program services $44,756 · management and general $18,390

• 20 · Interest

  total $466,596 · program services $466,596

• 22 · Depreciation, depletion and amortization

  total $1,616,010 · program services $1,616,010

• 23 · Insurance

  total $1,118,522 · program services $1,118,522

• 24a · Other expenses: TAXES AND LICENSES

  total $941,549 · program services $941,549

• 24b · Other expenses: FOOD COSTS

  total $761,661 · program services $761,661

• 24c · Other expenses: MEDICAL COSTS

  total $462,032 · program services $462,032

• 24d · Other expenses: CREDIT LOSS EXPENSE

  total $87,746 · program services $87,746

• 24e · All other expenses

  total $99,127 · program services $75,238 · management and general $23,889

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,442,275 · end of year $1,748,159

• 2 · Savings and temporary cash investments

  beginning of year $2,934,111 · end of year $2,514,278

• 4 · Accounts receivable

  beginning of year $1,084,249 · end of year $1,139,159

• 8 · Inventories for sale or use

  beginning of year $45,735 · end of year $36,730

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,066,403 · end of year $1,061,504

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

  $62,885,201

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

  $29,876,517

• 10c · Land, buildings and equipment, net

  beginning of year $33,625,507 · end of year $33,008,684

• 11 · Investments: publicly traded securities

  beginning of year $29,732,233 · end of year $31,096,219

• 12 · Investments: other securities

  beginning of year $5,741,933 · end of year $2,793,627

• 17 · Accounts payable and accrued expenses

  beginning of year $924,688 · end of year $1,695,637

• 19 · Deferred revenue

  beginning of year $13,534,430 · end of year $13,512,575

• 23 · Secured mortgages and notes payable

  beginning of year $11,967,595 · end of year $11,567,219

• 25 · Other liabilities

  beginning of year $1,603,465 · end of year $1,440,017

• 27 · Net assets without donor restrictions

  beginning of year $18,569,673 · end of year $15,322,879

• 28 · Net assets with donor restrictions

  beginning of year $29,072,595 · end of year $29,860,033

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 LISTED.

PART I, LINE 3

ALBERT REYES IS THE PRESIDENT OF BUCKNER INTERNATIONAL, INC. HE ALSO SERVES AS A MEMBER OF BMM'S BOARD. THE COMPENSATION REFLECTED IS THAT OF THE PRESIDENT'S POSITION AND NOT AS A MEMBER OF BMM'S BOARD. BUCKNER INTERNATIONAL USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE PRESIDENT/CEO: - 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 EVALUATING THE PERFORMANCE OF AND SETTING THE COMPENSATION FOR THE PRESIDENT/CEO OF BUCKNER INTERNATIONAL 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 ORGANIZATION UNTIL DISTRIBUTED. DR. ALBERT REYES $73,894 CHARLIE WILSON $35,000 JEFFREY GENTRY $34,000 PRISCILLA REIMER $29,500 MICHAEL OLMSTEAD $11,500 RICHARD MUNOZ $10,173 KAYLA COLEMAN $10,500

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 AND BUDGET. GAP PAYMENTS ARE SUBJECT TO APPROVAL BY THE BOARD AT THE END OF EACH YEAR.