2024-11-07T17:19:54-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 15303 N DALLAS PARKWAY SUITE 1400 ADDISON TX 75001 990 2023-01-01 752125945 BUCKNER FOUNDATION INC BUCK 2147588000 700 N PEARL STREET 1200 DALLAS TX 75201 JANICE J COTHRAN VICE PRESIDENT & CFO 2147588000 2024-11-07 1 0 RAHIM HABIB P01912003 9723835700 2024-10-30 2023 2024-10-15 13:58:12Z DR ALBERT REYES 700 N PEARL STREET 1200 DALLAS TX 75201 94086586 0 X WWW.BUCKNER.ORG X 1986 TX TO STEWARD, DISTRIBUTE, GROW AND PRESERVE FINANCIAL RESOURCES FOR BUCKNER MINISTRIES AMONG VULNERABLE CHILDREN, FAMILIES AND SENIORS. 6 6 0 7 14288 0 1106060 2542504 0 0 23277213 23581044 24914640 22389136 49297913 48512684 36660155 44233190 0 0 0 0 0 0 0 126507 155109 36786662 44388299 12511251 4124385 486083377 510687382 4347818 4417297 481735559 506270085 GRANTMAKING AND ASSET MANAGEMENT FOR THE SUPPORT AND BENEFIT OF THE 501(C)(3) MINISTRIES OF BUCKNER INTERNATIONAL. 0 0 44233190 44233190 BUCKNER FOUNDATION, INC. (BF) RAISED AND DISTRIBUTED OVER $44 MILLION TO SUPPORT THE MINISTRIES OF TAX-EXEMPT RELATED ORGANIZATIONS. 44233190 1 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JANICE J COTHRAN 2147588000 700 N PEARL ST STE 1200 DALLAS TX 75201 X DR ALBERT REYES PRESIDENT & CEO 4.00 36.00 X 0 520391 174369 JEFFREY GENTRY SR. VICE PRESIDENT & CFO 7.00 33.00 X 0 436606 57055 PRISCILLA REIMER SR. VP & GENERAL COUNSEL & SECRETARY 4.00 36.00 X 0 333516 51692 ARNOLD ADKISON SR. VP & CHIEF DEVELOPMENT OFFICER 4.00 36.00 X 0 265632 42546 SCOTT COLLINS SR. VP COMMUNICATIONS 4.00 36.00 X 0 235328 39571 RICHARD MUNOZ ASSISTANT SECRETARY 4.00 36.00 X 0 220947 28237 KAYLA COLEMAN ASSISTANT SECRETARY 4.00 36.00 X 0 215668 13798 CHRISTINA ALLERT ASSISTANT SECRETARY 4.00 36.00 X 0 144811 7894 TIM LANCASTER BOARD TRUSTEE/CHAIR 1.00 3.00 X 0 0 0 LISA EADY BOARD TRUSTEE/VICE CHAIR 1.00 4.00 X 0 0 0 DR JULIO GUARNERI BOARD TRUSTEE (THRU 12/23) 1.00 3.00 X 0 0 0 ALEXANDRIA ALLIE JACOBS BOARD TRUSTEE 1.00 3.00 X 0 0 0 DR DEBBIE POTTER BOARD TRUSTEE 1.00 3.00 X 0 0 0 LYNETTE GUY RANTON BOARD TRUSTEE 1.00 3.00 X 0 0 0 PAULA SULLIVAN BOARD TRUSTEE 1.00 4.00 X 0 0 0 0 2372899 415162 0 0 1 0 0 2542504 2542504 21420452 14288 21406164 22389136 22389136 47734494 45573902 2160592 2160592 2160592 48512684 0 14288 45955892 44233190 44233190 75000 75000 42160 42160 ADMINISTRATIVE 37949 37949 44388299 44233190 155109 0 1311024 1027233 523614 1195743 2786757 2120412 231413761 347931374 248929912 153212620 1118309 5200000 486083377 510687382 4347818 4417297 4347818 4417297 X 361627380 389138701 120108179 117131384 481735559 506270085 486083377 510687382 X 4124385 20023790 386351 X 0 1 X 1 0 X X X 2 BUCKNER CHILDREN & FAMILY SERVICESINC 752571395 7 1 10849085 0 BUCKNER RETIREMENT SERVICES INC 752571394 10 1 10328031 0 2 21177116 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 PART IV, SECTION A, LINE 6: BUCKNER FOUNDATION (BF) AND ITS SUPPORTED ORGANIZATIONS ARE CONSOLIDATED UNDER BUCKNER INTERNATIONAL. THE BOARD OF TRUSTEES OF BUCKNER INTERNATIONAL SERVES AS DIRECTORS OF THE SUPPORTED ORGANIZATIONS OF BF. THEREFORE, BF ALSO OPERATES FOR THE BENEFIT OF BUCKNER INTERNATIONAL AND ITS SUBSIDIARIES. PART IV, SECTION B, LINE 2: THE ORGANIZATION PROVIDED SUPPORT IN THE FORM OF GRANTS TO THE FOLLOWING RELATED ORGANIZATIONS: BUCKNER INTERNATIONAL $22,705,756 RIO GRANDE CHILDREN'S HOME, INC. $281,819 BUCKNER SENIOR LIVING, INC. $37,000 BAPTIST MEMORIALS MINISTRIES $31,500 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 120108179 2537634 -5514429 117131384 116229267 219758 3659154 120108179 110116035 1145504 4967728 116229267 111417804 301639 -1603408 110116035 95431981 274036 15711787 111417804 0.86470 0.13530 0 0 0 OTHER INVESTMENT 1 F ENDOWMENT INV-CORP BONDS 23732699 F ENDOWMENT INV-OTHER 129479920 F 153212620 LIFE INCOME/ANNUITY PAYABLE 4266732 DUE TO RELATED ENTITIES 48565 MISCELLANEOUS LIABILITIES 102000 4417297 X PART V, LINE 4: ENDOWMENT FUNDS ARE HELD TO PROVIDE SUPPORT OF THE GENERAL PROGRAM OPERATIONS AND CAPITAL NEEDS OF THE RELATED ORGANIZATIONS. PART X, LINE 2: BF IS A SUBSIDIARY OF BUCKNER INTERNATIONAL. BUCKNER INTERNATIONAL IS AUDITED ON AN ANNUAL BASIS. THE OPERATIONS OF BF ARE DISCLOSED IN THE SUPPLEMENTAL INFORMATION SECTION OF THE BUCKNER INTERNATIONAL AUDIT REPORT. THE ACCOUNTING STANDARDS CODIFICATION GUIDANCE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES REQUIRES THAT BUCKNER RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO BUCKNER'S TAX-EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME, AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. FOR THE YEAR ENDED DECEMBER 31, 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2023, BUCKNER'S TAX YEARS 2020 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION. 1 RIO GRANDE CHILDREN'S HOME INC 700 N PEARL ST STE 1200 DALLAS TX 75201 741492806 501(C)(3) 281819 0 GENERAL SUPPORT BUCKNER RETIREMENT SERVICES INC 700 N PEARL ST STE 1200 DALLAS TX 75201 752571394 501(C)(3) 10328031 0 GENERAL SUPPORT BUCKNER INTERNATIONAL 700 N PEARL ST STE 1200 DALLAS TX 75201 750891443 501(C)(3) 22705755 0 GENERAL SUPPORT BUCKNER CHILDREN AND FAMILY SERVICES INC 700 N PEARL ST STE 1200 DALLAS TX 75201 752571395 501(C)(3) 10849085 0 GENERAL SUPPORT BUCKNER SENIOR LIVING INC 700 N PEARL ST STE 1200 DALLAS TX 75201 461785859 501(C)(3) 37000 0 GENERAL SUPPORT BAPTIST MEMORIALS MINISTRIES 902 N MAIN ST SAN ANGELO TX 76902 752755400 501(C)(3) 31500 0 GENERAL SUPPORT 6 PART I, LINE 2 GRANTS ARE MADE ONLY TO RELATED ORGANIZATIONS. BUCKNER INTERNATIONAL STAFF REVIEW MONTHLY FINANCIAL OPERATIONS OF THE RELATED ORGANIZATIONS AND HAVE ONGOING CONTACT WITH MANAGEMENT OF THE RELATED ORGANIZATIONS. 0 1 0 0 0 0 0 0 0 DR ALBERT REYES PRESIDENT & CEO 0 426120 0 62644 0 31627 0 96391 0 77978 0 694760 0 0 JEFFREY GENTRY SR. VICE PRESIDENT & CFO 0 394281 0 40563 0 1762 0 54242 0 2813 0 493661 0 0 PRISCILLA REIMER SR. VP & GENERAL COUNSEL & SECRETARY 0 290905 0 38248 0 4363 0 49099 0 2593 0 385208 0 0 ARNOLD ADKISON SR. VP & CHIEF DEVELOPMENT OFFICER 0 235733 0 27639 0 2260 0 40172 0 2374 0 308178 0 0 SCOTT COLLINS SR. VP COMMUNICATIONS 0 212423 0 19743 0 3162 0 37344 0 2227 0 274899 0 0 RICHARD MUNOZ ASSISTANT SECRETARY 0 196368 0 23567 0 1012 0 26092 0 2145 0 249184 0 0 KAYLA COLEMAN ASSISTANT SECRETARY 0 210277 0 5000 0 391 0 11667 0 2131 0 229466 0 0 CHRISTINA ALLERT ASSISTANT SECRETARY 0 133155 0 8603 0 3053 0 6427 0 1467 0 152705 0 0 PART I, LINE 3 THE PRESIDENT/CEO OF BF IS EMPLOYED BY BUCKNER INTERNATIONAL, A RELATED 501(C)(3) ORGANIZATION. BUCKNER INTERNATIONAL USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR 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 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 PRETAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVES WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE ORGANIZATION UNTIL DISTRIBUTED. DR. ALBERT REYES $63,923 JEFFREY GENTRY $27,042 PRISCILLA REIMER $25,499 ARNOLD ADKISON $21,059 SCOTT COLLINS $19,744 RICHARD MUNOZ $9,815 JANICE COTHRAN $9,373 KAYLA COLEMAN $2,500 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS FOR BUCKNER CHILDREN & FAMILY SERVICES, INC. AND BUCKNER RETIREMENT SERVICES, INC. (SUPPORTED ORGANIZATIONS OF BF) EACH ELECT ONE-HALF OF THE BOARD OF TRUSTEES OF BF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SENT TO THE BUCKNER INTERNATIONAL FINANCE COMMITTEE AND THE FULL BOARD FOR REVIEW PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND OFFICERS ARE REQUIRED TO SUBMIT A STATEMENT OF DISCLOSURE UPON APPOINTMENT TO THE BOARD AND THEREAFTER ANNUALLY. THE PURPOSE OF THIS STATEMENT IS TO PROVIDE A MECHANISM FOR THE DISCLOSURE OF ANY ACTUAL OR POTENTIAL CONFLICTS(S) OF INTEREST. ANY ACTUAL OR POTENTIAL CONFLICTS THAT ARISE BETWEEN ANNUAL STATEMENT SUBMISSIONS ARE REQUIRED TO BE COMMUNICATED AS SOON AS POSSIBLE IN WRITING TO THE GENERAL COUNSEL. THE CONFLICT OF INTEREST POLICY (COI) IS EXPLAINED AT THE TIME OF ISSUANCE FOR SIGNATURE. THE COI DEFINES DISQUALIFIED PERSONS AND POTENTIAL CONFLICTS. ANY CONFLICTS THAT ARISE ARE REVIEWED BY THE BUCKNER INTERNATIONAL BOARD OUTSIDE OF THE PRESENCE OF THE INDIVIDUAL(S) INVOLVED. FORM 990, PART VI, SECTION C, LINE 19 GOVERNNG DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY REQUEST. THEY MAY BE REVIEWED AT THE CORPORATE OFFICE IN DALLAS OR MAY BE SENT BY MAIL. FORM 990, PART VII: AVERAGE HOURS AND REPORTABLE COMPENSATION OFFICER COMPENSATION REFLECTS TOTAL COMPENSATION PAID BY BUCKNER INTERNATIONAL (BI), THE ORGANIZATION'S PARENT COMPANY. COMPENSATION DOES NOT REFLECT PAYMENT FOR SERVICES AS OFFICERS. AVERAGE HOURS PER WEEK ARE AN ESTIMATE OF THE HOURS SPENT IN THE CAPACITY OF OFFICERS FOR THE ORGANIZATION. BI ADMINISTRATIVE EXPENSE IS ALLOCATED TO THE ORGANIZATION BASED ON A MANAGEMENT AGREEMENT. ADMINISTRATIVE EXPENSE ALLOCATED TO THE ORGANIZATION IS REPORTED ON PART IX. FORM 990, PART XI, LINE 9: NET TRANSFERS FROM RELATED ENTITIES 386,351. BUCKNER INTERNATIONAL 700 N PEARL ST STE 1200 DALLAS TX 75201 750891443 MANAGEMENT/ADMIN TX 501(C)(3) LINE 12C, III-FI N/A 0 RIO GRANDE CHILDREN'S HOME FOUNDATION 700 N PEARL ST STE 1200 DALLAS TX 75201 742552150 MANAGEMENT/ADMIN TX 501(C)(3) LINE 12B, II BCFS 0 BUCKNER FHC - BACHMAN LAKE 700 N PEARL ST STE 1200 DALLAS TX 75201 832166056 SOCIAL SERVICES TX 501(C)(3) LINE 12A, I BCFS 0 RIO GRANDE CHILDREN'S HOME INC 700 N PEARL ST STE 1200 DALLAS TX 75201 741492806 SOCIAL SERVICES TX 501(C)(3) LINE 7 BCFS 0 BUCKNER CHILDREN & FAMILY SERVICES INC 700 N PEARL ST STE 1200 DALLAS TX 75201 752571395 SOCIAL SERVICES TX 501(C)(3) LINE 7 BI 0 BUCKNER RETIREMENT SERVICES INC 700 N PEARL ST STE 1200 DALLAS TX 75201 752571394 SOCIAL SERVICES TX 501(C)(3) LINE 10 BI 0 BAPTIST MEMORIALS MINISTRIES 902 N MAIN ST SAN ANGELO TX 76902 752755400 SOCIAL SERVICES TX 501(C)(3) LINE 10 BRS 0 BUCKNER SENIOR LIVING INC 700 N PEARL ST STE 1200 DALLAS TX 75201 461785859 SOCIAL SERVICES TX 501(C)(3) LINE 10 BRS 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0