2025-04-17T15:59:33+00:00 2024-08-31 440160260 Forvis Mazars LLP 8200 W Interstate 10 Suite 900 San Antonio TX 782303806 990 2023-09-01 742833616 Breckenridge Village BREC 9035968100 PO BOX 461685 San Antonio TX 78246 Kevin Dinnin President 2025-04-17 true true Robert Ulloa P01953132 2103419400 2025-04-17 2023 2025-03-06 01:10:19Z Melissa Perkins PO BOX 461685 San Antonio TX 78246 5481971 false X WWW.BRECKENRIDGEVILLAGE.COM X 1997 TX BRECKENRIDGE VILLAGE IS A FAITH-BASED COMMUNITY PROVIDING RESIDENTIAL CARE & DAY PROGRAM SERVICES FOR ADULTS WITH MILD TO MODERATE INTELLECTUAL AND DEVELOPMENT DISABILITIES. 10 6 77 100 0 0 7762576 1491015 3168679 3626099 18029 336951 226806 27906 11176090 5481971 589 0 0 2848202 3888885 0 652539 2462766 4233985 5311557 8122870 5864533 -2640899 25594711 25406847 2070872 4512173 23523839 20894674 BRECKENRIDGE VILLAGE OF TYLER (BVT) PROVIDES RESIDENTIAL CARE FOR 58 ICF-IID CLIENTS. false false 2926915 2584293 BRECKENRIDGE VILLAGE HAS ADMINISTRATIVE PROGRAMS SERVICE EXPENSES FOR EXECUTIVE LEADERSHIP, NURSING SERVICES, DEVELOPMENT, COMMUNITY OUTREACH, FACILITIES MANAGEMENT, EMPLOYMENT AND STAFFING SERVICES, AND CASE MANAGEMENT SERVICES. 1852713 910720 LICENSED HOMES SERVED 56 INDIVIDUALS THROUGHOUT THE YEAR. THESE INDIVIDUALS PARTICIPATE IN ACTIVITIES THAT FOCUS ON TEACHING FUNCTIONAL LIFE SKILLS, PHYSICAL FITNESS, PRE-VOCATIONAL SKILLS, COMMUNITY SERVICE, ARTS AND CRAFTS, AND RECREATIONAL ACTIVITIES. 542715 131086 BRECKENRIDGE VILLAGE HAS ICF DAY PROGRAM AND PRIVATE PAY DAY PROGRAM SERVICE EXPENSES FOR 58 RESIDENTS IN ICF CARE WITH AN AVERAGE OF 12 COMMUNITY PARTICIPANTS IN PRIVATE PAY. PROGRAM ACTIVITIES INCLUDE TEACHING AND PRACTICE OF SKILLS FOR DAILY LIVING, COMMUNITY VOLUNTEERING, AND ELECTIVE CHOICES SUCH AS ART, CHOIR, HANDBELLS, CRAFTS, EXERCISE. 5322343 true true false false false false false false true true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 12 0 true 77 true false false false false false false false false false false false false X 10 6 true false false false false true false true true false false true true true true true true true false false X CLAUDIA OLIVEIRA 2109051000 PO BOX 461685 San Antonio TX 78246 Charles Dodson Director ( Interim ED 11-23 to 04-24) 50.0 0 X X 53145 0 1754 Claudia Oliveira Treasurer 5.0 45.0 X X 0 369798 87455 George Cowden III Vice-Chairman/Secretary 1.0 9.0 X X 11252 113314 0 Kevin Dinnin Chairman of the Board 5.0 45.0 X X 0 1237967 82744 Alan Griffin Director 1.0 5.0 X 0 0 0 Carl Register Director 1.0 1.0 X 0 0 0 Karen Alexander Simmons Director 1.0 3.0 X 0 0 0 Kari Bass Director 5.0 45.0 X 0 322131 68472 Larry Lummus Director 1.0 1.0 X 0 0 0 Mark Smith Director 1.0 3.0 X 0 0 0 Chelsea Owens Executive Director 50.0 0 X 172394 0 4836 Gerald Ross Associate Executive Director 50.0 0 X 74149 0 6060 310940 2043210 251321 1 false true false GARRETT & ASSOCIATES GENERAL CONTRACTOR 14170 FM 2964 WHITEHOUSE TX 75791 Contract Labor KRUCIAL STAFFING 7240 W 98TH TERRACE OVERLAND PARK KS 66212 Contract Labor DAVID COLLINGS DBA THE GREENERY LNDSCP 10887 CR 1141 TYLER TX 75709 Contract Labor 0 887829 603186 1491015 ADULT ASSISTED LIVING 623990 3626099 3626099 0 0 0 0 3626099 335696 335696 0 0 1255 1255 0 1255 1255 Other Income 900099 27906 27906 0 0 0 0 27906 5481971 3626099 0 364857 323590 323590 2958975 2133731 654574 170670 91231 68487 17656 5088 169274 127074 32759 9441 345815 259603 66926 19286 19895 19895 7700 7700 527779 368658 159121 0 320616 292000 17450 11166 244441 100891 143422 128 11439 1835 9288 316 802383 782162 20221 145320 138233 7061 26 REPAIRS & MAINTENANCE 693990 664997 28773 220 INDIRECT EXPENSE ALLOCATION 597999 597999 SPECIAL EVENTS 430583 2188 428395 FOOD EXPENSES 175542 175542 256298 181535 66960 7803 8122870 5322343 2147988 652539 1498806 67231 9578365 2100549 68561 34365 396857 503709 0 0 0 0 0 300 28781302 6801453 14051276 21979849 0 338361 0 0 846 382483 25594711 25406847 849619 1690177 0 0 1221253 2821996 2070872 4512173 X 19497151 20648857 4026688 245817 23523839 20894674 25594711 25406847 -2640899 11734 0 X false true X true false X 2061749 6638885 4796595 7762576 1491015 22750820 0 0 2061749 6638885 4796595 7762576 1491015 22750820 18557875 4192945 8064 39313 12868 18029 335696 413970 0 60254 70395 155972 246976 27906 561503 23726293 18607579 0.1767 0.1595 X Schedule A, Part II, Line 17a 10%-FACTS-AND-CIRCUMSTANCES TEST 2023 BRECKENRIDGE VILLAGE OF TYLER MAINTAINS A BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, GOVERNMENTAL UNITS, OR OTHER PUBLIC CHARITIES. THE ORGANIZATION ALSO HAS SEVERAL FUNDRAISING EVENTS TO SUPPORT THE SHORTFALL BETWEEN MEDICAID REIMBURSEMENTS AND THE TRUE OPERATING COSTS OF THE ORGANIZATION. BRECKENRIDGE VILLAGE OF TYLER WILL CONTINUE TO OPERATE AND ATTRACT PUBLIC AND GOVERNMENTAL SUPPORT IN ORDER TO PROVIDE RESIDENTIAL CARE AND DAY PROGRAM SERVICES FOR ADULTS WITH MILD TO MODERATE INTELLECTUAL AND DEVELOPMENT DISABILITIES. BRECKENRIDGE VILLAGE MAINTAINS A DEFINITIVE PROGRAM FOR ACCOMPLISHING ITS CHARITABLE WORK, AND RECEIVES A SIGNIFICANT PART OF ITS FUNDS FROM A PUBLIC CHARITY OR GOVERNMENTAL AGENCY TO WHICH IT IS HELD ACCOUNTABLE AS A CONDITION OF THE GRANTS AND CONTRIBUTIONS. THE ORGANIZATION'S GOVERNING BODY REPRESENTS THE BROAD INTEREST OF THE PUBLIC, AND NOT THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. DUE TO THE COVID-19 PANDEMIC AND SEVERAL EXPANSION ENDEAVORS, BRECKENRIDGE VILLAGE OF TYLER RECEIVED GRANTS FROM ITS PARENT ORGANIZATION, FIRSTDAY FOUNDATION. THESE NEED-BASED GRANTS EXCEEDED THE 2% LIMITATION ESTABLISHED IN THE PART II TEST, WHICH SKEWED ITS PUBLIC SUPPORT PERCENTAGE. IT IS THE EXPECTATION THAT THESE GRANTS WILL CONTINUE ONLY ON AN AS-NEEDED BASIS, AND THEY ARE EXPECTED TO NORMALIZE TO LOWER AMOUNTS. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 60254.0, COLUMN B - 70395.0, COLUMN C - 155972.0, COLUMN D - 246976.0, COLUMN E - 27906.0, COLUMN F - 561503.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 150000 50000 -16037 -16037 200000 150000 -19414 -19414 150000 150000 -4010 -4010 150000 150000 -4700 -4700 150000 150000 -4803 -4803 150000 0.0 1.0 0.0 false false 304651 304651 13242123 5958623 7283500 1532728 842830 689898 13701800 13701800 21979849 ADVANCES FROM RELATED PARTIES 171996 INTERCOMPANY LOAN PAYABLE 2650000 2821996 5866179 11734 372474 384208 5481971 0 0 5481971 8122870 0 0 8122870 0 0 8122870 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE EARNINGS OF THE ENDOWMENT ARE USED FOR SCHOLARSHIP NEEDS FOR THE RESIDENTS OF BVT. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS - 372474 true true false false false false false false false Claudia Oliveira Treasurer 0 304651 0 55000 0 10147 0 64368 0 23087 0 457253 0 0 Kevin Dinnin Chairman of the Board 0 596243 0 0 0 641724 0 67243 0 15501 0 1320711 0 0 Kari Bass Director 0 255073 0 50300 0 16758 0 48278 0 20194 0 390603 0 0 Chelsea Owens Executive Director 172394 0 0 0 0 0 0 0 4836 0 177230 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment Chelsea Owens was paid the equivalent of 12 months wages at her regular salary minus lawful deductions as severance pay. The payments were made in 12 equal monthly installments beginning 8 days after the agreement was signed. In addition, she received $750 per month for marketplace health insurance, which continued to the earlier of 12 months or Ms. Owens obtaining health insurance through employment. Severance paid in 2023 was $62,500 and $3,750 related to marketplace health insurance. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan KEVIN DINNIN AND CLAUDIA OLIVEIRA PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. Schedule J, Part I, Line 3 DETERMINING EXECUTIVE COMPENSATION THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE. WITH THE CONCURRENCE OF THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS PER THE IRS INSTRUCTIONS, CERTAIN BUSINESS RELATIONSHIPS BETWEEN THE ORGANIZATION'S CURRENT OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES, AS REPORTED IN PART VII, SECTION A, MUST BE DISCLOSED. BECAUSE OF THE INTERRELATED NATURE OF THE FILING ORGANIZATION WITH ITS RELATED ENTITIES (AS DISCLOSED ON SCHEDULE R), ALL OF THE OFFICERS AND DIRECTORS WITH OVERLAPPING RESPONSIBILITIES HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER. Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES Other officer compensation, paid by a related organization, is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions based on a combination of comparative analysis by industry and position. The market analysis is examined by the Chief Executive Officer of the parent organization. Any compensation adjustments are included in the annual operating budget which is completed and acted on by the parent organization Finance Committee. Approved compensation adjustments are recorded in the personnel records of each officer. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE BOARD OF DIRECTORS SHALL DESIGNATE AN EXECUTIVE COMMITTEE, WHICH SHALL CONSIST OF THE FOLLOWING: THE CHAIRMAN, VICE CHAIRMAN, SECRETARY, AND TREASURER AND UP TO THREE PERSONS APPOINTED BY THE CHAIRMAN. SUBJECT TO THE BYLAWS AND THE GENERAL POLICIES PRESCRIBED BY THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND SHALL EXECUTE THE AUTHORITY OF THE MANAGEMENT OF THE CORPORATION. A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF TRUSTEES OF FIRSTDAY FOUNDATION, AS THE PARENT COMPANY OF THE ORGANIZATION, HAS THE POWER TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE TREASURER REVIEWS THE 990 BY COMPARING THE PRIOR RETURN WITH THE CURRENT RETURN. IN ADDITION, ALL FINANCIAL DATA ON THE 990 IS RECONCILED TO THE FINANCIAL STATEMENTS. AFTER REVIEW IS MADE BY THE TREASURER, THE TREASURER WILL THEN REVIEW THE RETURN WITH THE PRESIDENT BEFORE CONSIDERING FINALIZING THE RETURN. THE FORM 990 IS PRESENTED TO THE BOARD MEMBERS AFTER FILING. Form 990, Part VI, Line 12c Conflict of interest policy ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS ARE COVERED WITH THE CONFLICT OF INTEREST AND COMPLIANCE POLICY AND REQUIREMENTS. ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS MUST COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE ON AN ANNUAL BASIS. IF A CONFLICT OF INTEREST SHOULD ARISE, THE PERSON ASSOCIATED WITH THE CONFLICT IS EXCLUDED FROM DISCUSSION, DEBATE AND DECISION MAKING ON THE MATTER. THIS SHALL INCLUDE THE PERSON WITH THE CONFLICT BEING EXCLUDED FROM A MEETING WHERE ANY MATTER ASSOCIATED WITH THE CONFLICT IS DISCUSSED. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS. WITH THE CONCURRENCE OF THE BOARD CHAIRMAN, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. Form 990, Part VI, Line 19 Required documents available to the public THE 990, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED UPON REQUEST TO THE PUBLIC BY CONTACTING THE ORGANIZATION'S OFFICES. Form 990, Part VII, Section A GEORGE COWDEN COMPENSATION GEORGE COWDEN, VICE-CHAIR/SECRETARY, RECEIVES COMPENSATION FROM BOTH THE FILING ORGANIZATION AND A RELATED ORGANIZATION FOR LEGAL SERVICES PROVIDED TO THE ORGANIZATION. NO PART OF HIS COMPENSATION WAS PROVIDED FOR HIS SERVICE AS A BOARD MEMBER. NATIONAL EMERGENCY MANAGEMENT AND RESPONSE PO BOX 790487 San Antonio TX 78279 742603561 All Hazards Emergency Management TX 501(c)(3) Type II Firstday true BCFS HEALTH AND HUMAN SERVICES PO BOX 460608 San Antonio TX 78246 741260710 Community Based Care for at risk families and children TX 501(c)(3) 7 Firstday true CHILDREN'S EMERGENCY RELIEF INTERNATIONAL PO BOX 460047 San Antonio TX 78246 742933669 CHILD BASED SERVICES TX 501(c)(3) 7 Firstday true COMPASS UNITED PO BOX 791090 San Antonio TX 78246 621867350 Services for community's most vulnerable children and their caregivers TX 501(c)(3) Type II Firstday true SILVER CLIFF RANCH PO BOX 461447 San Antonio TX 78246 562573060 Camp for Youth and Families TX 501(c)(3) 10 Firstday true INNOVATIVE NETWORK OF KNOWLEDGE PO BOX 461366 San Antonio TX 78246 455251954 EDUCATIONAL SERVICES TX 501(c)(3) 7 Firstday true COMPASS CONNECTIONS PO BOX 791090 San Antonio TX 78279 461394166 Services for community's most vulnerable children and their caregivers TX 501(c)(3) 7 Firstday true EMERGENCY MANAGEMENT AND REPONSE PO BOX 790487 San Antonio TX 78279 883550714 All Hazards Emergency Management TX 501(c)(3) 7 Firstday true FIRSTDAY FOUNDATION 1506 BEXAR CROSSING San Antonio TX 78232 742874382 ADMIN FOR NFP TX 501(c)(3) Type II NA false false false true false true false false false false false false false false false false true true false false National Emergency Management and Response P 559929 Actual cash transfer Emergency Management and Response P 152582 actual cash transfer