2024-11-12T08:28:23-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 475 REGENCY PARK SUITE 175 OFALLON IL 62269 990 2023-01-01 831048619 BPH HOLDING CO INC BPHH 7136662651 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 LOWELL ARELLANO CHIEF FINANCIAL OFFICER 7136662651 2024-11-11 1 0 ERIKA MARTINEZ P02297196 6182331200 2024-11-11 2023 2024-10-15 13:58:12Z DEIDRE KINSEY 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 270000 0 X HTTPS://HOUSTONRETIREMENT.ORG X 2018 TX THE PURPOSE OF BPH HOLDING CO., INC. IS TO RECEIVE AND ADMINISTER FUNDS FOR, ESTABLISH, MAINTAIN, SUPERVISE, COORDINATE, ASSIST AND PERFORM PLANNING AND OTHER FUNCTIONS FOR, AND OTHERWISE SUPPORT THE CHARITABLE PURPOSES OF ITS AFFILIATES. 18 17 0 17 0 0 0 0 270000 270000 0 0 0 0 270000 270000 0 0 0 0 0 0 0 0 0 0 0 0 0 270000 270000 415352 685352 148572970 147474945 -148157618 -146789593 TO RECEIVE AND ADMINISTER FUNDS FOR, ESTABLISH, MAINTAIN, SUPERVISE, COORDINATE, ASSIST AND PERFORM PLANNING AND OTHER FUNCTIONS FOR, AND OTHERWISE SUPPORT THE CHARITABLE PURPOSES OF ITS AFFILIATES. 0 0 0 0 270000 RECEIVE AND ADMINISTER FUNDS FOR, ESTABLISH, MAINTAIN, SUPERVISE, COORDINATE, ASSIST AND PERFORM PLANNING AND OTHER FUNCTIONS FOR, AND OTHERWISE SUPPORT THE CHARITABLE PURPOSES OF ITS AFFILIATES. 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 X THE ORGANIZATION 7136662651 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 JOHN LEMEN DIRECTOR 1.00 2.00 X 0 0 0 JOHN HARTMAN DIRECTOR 1.00 2.00 X 0 0 0 REV ANDY GANS DIRECTOR 1.00 1.00 X 0 0 0 JOHN HUDSON DIRECTOR 1.00 1.00 X 0 0 0 SHERYL CALLAHAN PRESIDENT & CEO 1.00 39.00 X X 0 322761 19997 SUZANNE MCPHAIL DIRECTOR 1.00 2.00 X 0 0 0 REV OMAR ROUCHON DIRECTOR 1.00 1.00 X 0 0 0 WINTON STARLING DIRECTOR 1.00 1.00 X 0 0 0 JEANETTE WENNENWESER DIRECTOR 1.00 1.00 X 0 0 0 JOHN JO TREASURER 1.00 1.00 X X 0 0 0 RABBI MARCY GREEN DIRECTOR 1.00 1.00 X 0 0 0 REV KRISTY VITS DIRECTOR 1.00 2.00 X 0 0 0 REV FAIRFAX FAIR DIRECTOR 1.00 1.00 X 0 0 0 BOB DYAR DIRECTOR 1.00 1.00 X 0 0 0 JEFF NASH VICE CHAIR/SECRETARY 1.00 2.00 X X 0 0 0 SHARON DARDEN DIRECTOR 1.00 1.00 X 0 0 0 RICHARD HARRIS DIRECTOR 1.00 2.00 X 0 0 0 ALVINA HAMILTON DIRECTOR 1.00 1.00 X 0 0 0 LABINCO CLARKE CFO (TERM END 6/23) 1.00 39.00 X 0 102368 13949 LOWELL ARELLANO CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 161876 8094 DEIDRE KINSEY CHIEF OPERATING OFFICER 1.00 39.00 X 0 249959 26884 0 836964 68924 0 0 1 0 0 MANAGEMENT FEE REVENUE 561000 270000 270000 270000 270000 270000 0 0 0 0 0 0 X 415352 685352 415352 685352 148572970 147474945 148572970 147474945 X -148157618 -146789593 -148157618 -146789593 415352 685352 X 270000 1098025 X X 0 1 X 1 0 X 270000 270000 270000 270000 270000 1350000 270000 270000 270000 270000 270000 1350000 0 0 0 1350000 2103 2103 2103 2103 272103 270000 270000 270000 270000 1352103 0.99840 0.99690 0.00160 0.00310 X 0 DUE FROM RELATED PARTY 685352 685352 INVESTMENT IN RELATED PARTIES 147474945 147474945 X PART X, LINE 2: BPH HOLDING CO., INC. (BPHH) IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. BPHH'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. BPHH IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. BPHH IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. 0 0 0 0 0 0 0 0 0 SHERYL CALLAHAN PRESIDENT & CEO 0 322761 0 0 0 0 0 8871 0 11126 0 342758 0 0 DEIDRE KINSEY CHIEF OPERATING OFFICER 0 219959 0 30000 0 0 0 12633 0 14251 0 276843 0 0 LOWELL ARELLANO CHIEF FINANCIAL OFFICER 0 157376 0 4500 0 0 0 8094 0 0 0 169970 0 0 PART I, LINE 3 COMPENSATION OF THE ORGANIZATION'S PRESIDENT INCLUDES A REVIEW AND APPROVAL BY BOARD OF DIRECTORS, COMPARABILITY AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY ORGANIZATION'S PRESIDENT, COMPARABILITY AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. W-2S ARE ISSUED BY BRAZOS PRESBYTERIAN HOMES, INC., A RELATED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE PRESIDENT PRIOR TO FILING. FORM 990 IS ALSO REVIEWED BY MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE ELECTED TO 3 YEAR TERMS. ALL BOARD OF DIRECTOR MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A WRITTEN REPRESENTATION FORM ANNUALLY. POTENTIAL OR EXISTING CONFLICTS ARE REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE ORGANIZATION'S PRESIDENT INCLUDES A REVIEW AND APPROVAL BY BOARD OF DIRECTORS, COMPARABILITY AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY ORGANIZATION'S PRESIDENT, COMPARABILITY AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. W-2S ARE ISSUED BY BRAZOS PRESBYTERIAN HOMES, INC., A RELATED ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF BPH HOLDING CO., INC. ARE KEPT AT ITS ADMINISTRATIVE OFFICES AT BAYOU MANOR AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART X, LINE 25: SINCE BPH HOLDING CO., INC. (BPHH) IS THE SOLE MEMBER OF BOTH BRAZOS PRESBYTERIAN HOMES, INC. (BPHI) AND LONGHORN VILLAGE (LHV) AS OF 12/31/18, THE INVESTMENT IN THESE RELATED PARTIES IS RECORDED AS 100% OF THE EQUITY FROM THE TIME PERIOD OF OWNERSHIP. THE TOTAL NEGATIVE EQUITY INVESTMENT OF $147,474,944 INCLUDES THE TOTAL EQUITY OF BPHI AT 12/31/23 OF NEGATIVE $22,462,064 AND THE TOTAL EQUITY OF LHV AT 12/31/23 OF NEGATIVE $125,012,880 FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENTS IN RELATED PARTIES 1,098,025. FORM 990, PART XII, LINE 2C: NO CHANGES WERE MADE TO THE OVERSIGHT OR SELECTION PROCESS IN THE LAST YEAR. BRAZOS PRESBYTERIAN HOMES INC 4141 S BRAESWOOD BLVD HOUSTON TX 77025 741472640 CCRC TX 501(C)(3) LINE 10 BPH HOLDING CO INC 1 BRAZOS PRESBYTERIAN COMMUNITIES FOUNDATION 4141 S BRAESWOOD BLVD HOUSTON TX 77025 831065145 FOUNDATION FOR AFFILIATES TX 501(C)(3) LINE 12A, I BPH HOLDING CO INC 1 LONGHORN VILLAGE 12501 LONGHORN PKWY AUSTIN TX 78732 200709981 CCRC TX 501(C)(3) LINE 10 BPH HOLDING CO INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 LONGHORN VILLAGE L 270000 FMV