2024-07-18T10:43:05-04:00 2023-09-30 463602660 JOHNSON & SHELDON PLLC PO BOX 509 AMARILLO TX 791050509 990 2022-10-01 753009699 LEE BIVINS FOUNDATION LEEB 8063799400 2311 WEST 16TH AVENUE AMARILLLO TX 79102 PAUL SNEED CHIEF FIN OFFICER 8063799400 2024-07-11 true PAUL SNEED 999009999 false RICHARD W BLANKENSHIP CPA P00172630 8063717661 2024-07-11 2022 2023-04-26 12:10:37Z KATHARYN WIEGAND 2311 WEST 16TH AVENUE AMARILLO TX 79102 49214 false X WWW.BIVINSFOUNDATIONS.ORG X 2002 TX TO BUILD, ESTABLISH AND MAINTAIN IN THE CITY OF AMARILLO, TEXAS, OR IN THE VICINITY THEREOF, EITHER IN POTTER OR RANDALL COUNTIES, A HOME OR HOMES FOR WORTHY, AGED AND NEEDY PERSONS, AND TO OPERATE SUCH HOMES, EXPAND, BUILD OR REBUILD ANY SUCH HOMES AND TO DO EACH AND EVERYTHING WHATSOEVER NECESSARY, REQUISITE OR INCIDENT THERETO. PREFERENCE SHALL BE GIVEN IN ADMISSION TO SAID HOMES TO THOSE WHO HAVE LIVED AND PRACTICED THE CHRISTIAN RELIGION. THE PURPOSES STATED IN THIS SUBSECTION SHALL BE DEEMED THE PRIMARY PURPOSE OF THE CORPORATION AND THE MAINTENANCE AND OPERATION OF SAID HOMES SHALL AT ALL TIMES HAVE PREFERENCE IN THE USE OF INCOME AND/OR CORPUS OF PROPERTY BELONGING TO THE CORPORATION OR HELD IN TRUST FOR IT. 9 9 0 0 0 46128 45845 645 3269 100 100 46873 49214 0 0 243323 151606 0 0 1149977 1231702 1393300 1383308 -1346427 -1334094 10096585 9902868 5019905 3662760 5076680 6240108 X TO BUILD, ESTABLISH AND MAINTAIN IN THE CITY OF AMARILLO, TEXAS, OR IN THE VICINITY THEREOF, EITHER IN POTTER OR RANDALL COUNTIES, A HOME OR HOMES FOR WORTHY, AGED AND NEEDY PERSONS, AND TO OPERATE SUCH HOMES, EXPAND, BUILD OR REBUILD ANY SUCH HOMES AND TO DO EACH AND EVERYTHING WHATSOEVER NECESSARY, REQUISITE OR INCIDENT THERETO. PREFERENCE SHALL BE GIVEN IN ADMISSION TO SAID HOMES TO THOSE WHO HAVE LIVED AND PRACTICED THE CHRISTIAN RELIGION. THE PURPOSES STATED IN THIS SUBSECTION SHALL BE DEEMED THE PRIMARY PURPOSE OF THE CORPORATION AND THE MAINTENANCE AND OPERATION OF SAID HOMES SHALL AT ALL TIMES HAVE PREFERENCE IN THE USE OF INCOME AND/OR CORPUS OF PROPERTY BELONGING TO THE CORPORATION OR HELD IN TRUST FOR IT. false true 45845 PREVIOUSLY THROUGH MAY 1, 2021, THE FOUNDATION OPERATED BIVINS POINTE, WHICH FACILITY AND OPERATIONS PROVIDED HIGH QUALITY HEALTHCARE FOR SENIOR ADULTS IN THE NORTHERN 26 COUNTIES OF THE TEXAS PANHANDLE, REGARDLESS OF INCOME. THE LIVING ENVIRONMENT AND STANDARD OF CARE WAS OF THE HIGHEST QUALITY. ALL LIVING ENVIRONMENTS WERE PRIVATE ROOMS, WITH PRIVATE BATHS. THE SUPPORT OF SKILLED NURSING CARE WAS OUR PRIMARY FINANCIAL FOCUS. HOWEVER EFFECTIVE MAY 1, 2021, THE ORGANIZATION CEASED ALL OPERATIONS OF BIVINS POINTE. true false false false false false false false false false true false false false true true true 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 false false false true 2 0 0 false false false false false false false false false false false false X 9 9 true false false false false false false true true false false true true true true true true true true false X X PAUL SNEED CFO 8063799400 2311 WEST 16TH AVE AMARILLO TX 79102 KATHARYN WIEGAND PRESIDENT 20.00 20.00 X 0 227047 40604 PAUL SNEED CHIEF FIN OF 20.00 20.00 X 0 172570 32943 STEVE URBAN MD CHAIRMAN 1.00 2.00 X X 0 0 0 MARK BIVINS VICE CHAIRMA 1.00 2.00 X X 0 0 0 PUFF NIEGOS SECRETARY 1.00 2.00 X X 0 0 0 DR BUD JOYNER PHD PAST BOARD C 1.00 2.00 X X 0 0 0 JULIE ATTEBURY DIRECTOR 1.00 2.00 X 0 0 0 JULIE BIVINS DIRECTOR 1.00 2.00 X 0 0 0 BARBIE JONES DIRECTOR 1.00 2.00 X 0 0 0 PAUL MATNEY DIRECTOR 1.00 2.00 X 0 0 0 KEVIN MITCHELL DIRECTOR 1.00 2.00 X 0 0 0 399617 73547 false true false OTHER OPERATING REVENUE 623000 45845 45845 45845 3269 3269 100 100 100 100 49214 45945 3269 X 151606 151606 22763 22763 4250 4250 148203 148203 484555 484555 280184 280184 282289 282289 OTHER 8380 8380 SUPPLIES 1078 1078 1383308 0 1383308 0 21091 45699 5101 5309 19556 10852 892189 1210696 234719 246473 22123587 13739748 8923929 8383839 10096585 9902868 279653 16414 4740252 3646346 5019905 3662760 X 5076680 6240108 5076680 6240108 10096585 9902868 X -1334094 2497522 X false true X true false X 66550 489531 855695 1411776 6827508 6777345 2036024 46228 45945 15733050 6894058 7266876 2891719 46228 45945 17144826 17144826 4871 2501 250 645 3269 11536 4871 2501 250 645 3269 11536 6898929 7269377 2891969 46873 49214 17156362 0.99930 0.99950 0.00000 0.00000 X PART III, LINE 12 TRANSITION REVENUES 0 946429 946429 19832631 12475944 7356687 1329956 1263804 66152 14571 14571 8383839 IN KIND CONTRIBUTION PAYABLE 3646346 3646346 X 2865243 2816029 2816029 49214 49214 1383308 1383308 1383308 SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. AS A RESULT, INCOME TAXES ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION COMPLIES WITH FASB ASC TOPIC 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" (TOPIC 740), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE- RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS ENDING BEFORE SEPTEMBER 30, 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D TRANSFER FROM MARY E. BIVINS FOUNDATION 1,403,718 IN-KIND REVENUE FROM CENIKOR 1,093,804 VALUATION GAIN ON LONG-LIVED ASSETS HELD FOR SALE 318,507 X true true X X X X X false false false false false false false false false KATHARYN WIEGAND PRESIDENT 227047 13695 26909 267651 PAUL SNEED CHIEF FIN OFFICER 172570 10689 22254 205513 SCHEDULE J, PART III SCHEDULE J, PART I: SEE SCHEDULE O FOR DISCLOSURES RELATED TO COMPENSATION FOR BOTH LEE BIVINS FOUNDATION AND OTHER RELATED ORGANIZATIONS. FORM 990 - ORGANIZATION'S MISSION TO BUILD, ESTABLISH AND MAINTAIN IN THE CITY OF AMARILLO, TEXAS, OR IN THE VICINITY THEREOF, EITHER IN POTTER OR RANDALL COUNTIES, A HOME OR HOMES FOR WORTHY, AGED AND NEEDY PERSONS, AND TO OPERATE SUCH HOMES, EXPAND, BUILD OR REBUILD ANY SUCH HOMES AND TO DO EACH AND EVERYTHING WHATSOEVER NECESSARY, REQUISITE OR INCIDENT THERETO. PREFERENCE SHALL BE GIVEN IN ADMISSION TO SAID HOMES TO THOSE WHO HAVE LIVED AND PRACTICED THE CHRISTIAN RELIGION. THE PURPOSES STATED IN THIS SUBSECTION SHALL BE DEEMED THE PRIMARY PURPOSE OF THE CORPORATION AND THE MAINTENANCE AND OPERATION OF SAID HOMES SHALL AT ALL TIMES HAVE PREFERENCE IN THE USE OF INCOME AND/OR CORPUS OF PROPERTY BELONGING TO THE CORPORATION OR HELD IN TRUST FOR IT. FORM 990, PAGE 2, PART III, LINE 3 IN NOVEMBER 2023, THE FOUNDATION AGREED TO THE SALE OF ALL LONG-LIVED ASSETS INCLUDING PROPERTY AND EQUIPMENT OWNED BY EJBCC TO AN UNRELATED THIRD-PARTY, WITH THE SALE EXPECTED TO CLOSE IN FEBRUARY 2024. BASED ON THE TERMS OF THAT AGREEMENT, THE FOUNDATION RECOGNIZED A VALUATION GAIN OF APPROXIMATELY 319,000 ON ITS AUDITED FINANCIAL STATEMENTS DURING THE YEAR ENDED SEPTEMBER 30, 2023. FORM 990, PAGE 6, PART VI, LINE 2 MARK BIVINS JULIE BIVINS VICE CHAIR DIRECTOR BROTHER/SISTER IN-LAW FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS, PARTICULARLY TO THE EXECUTIVE COMMITTEE & THE FINANCE / AUDIT COMMITTEE MEMBERS. WE MAKE IT AVAILABLE IN OUR OFFICES FOR PERUSAL AT BOARD MEMBERS CONVENIENCE. WE WILL ALSO PRESENT THE 990 AT OUR NEXT REGULARLY SCHEDULED BOARD & COMMITTEE MEETINGS. FORM 990, PAGE 6, PART VI, LINE 12C WE HAVE A CONFLICT OF INTEREST POLICY IN OUR BYLAWS. THE CURRENT PROCEDURES MIRROR OUR WHISTLEBLOWER PROCEDURES, WHICH WE CONDUCT ON AN ANNUAL AND ON-GOING BASIS TO INSURE 100% COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION CONTRACTS WITH AN HR CONSULTING FIRM, ON A SCHEDULED BASIS, TO CONDUCT COMPREHENSIVE SALARY & BENEFITS SURVEYS FOR EXECUTIVE & KEY STAFF POSITIONS WITHIN OUR ENTIRE ORGANIZATION. APPROPRIATE POSITIONS AND BENEFITS ARE SURVEYED AGAINST BOTH LOCAL AND STATE ORGANIZATIONS OF SIMILAR MAKEUP & FUNCTION. WE USE THESE RESULTS TO ADJUST SALARIES & BENEFITS TO EXISTING NORMS, AND ALSO TO GIVE CONSIDERATION TO SALARY CAPS ON SOME POSITIONS. ALL POSITIONS ARE WITHIN THE SALARY AND BENEFITS NORM FOR OUR AREA & STATE. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION CONTRACTS WITH AN HR CONSULTING FIRM, ON A SCHEDULED BASIS, TO CONDUCT COMPREHENSIVE SALARY & BENEFITS SURVEYS FOR EXECUTIVE & KEY STAFF POSITIONS WITHIN OUR ENTIRE ORGANIZATION. APPROPRIATE POSITIONS AND BENEFITS ARE SURVEYED AGAINST BOTH LOCAL AND STATE ORGANIZATIONS OF SIMILAR MAKEUP & FUNCTION. WE USE THESE RESULTS TO ADJUST SALARIES & BENEFITS TO EXISTING NORMS, AND ALSO TO GIVE CONSIDERATION TO SALARY CAPS ON SOME POSITIONS. ALL POSITIONS ARE WITHIN THE SALARY AND BENEFITS NORM FOR OUR AREA & STATE. FORM 990, PAGE 6, PART VI, LINE 19 ALL OF OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST & WHISTLEBLOWER POLICIES, FINANCIAL STATEMENTS, 990S, ETCARE AVAILABLE TO THE GENERAL PUBLIC, UPON REQUEST, THROUGH OUR CORPORATE OFFICE AT 2311 WEST 16TH AVENUE, AMARILLO, TEXAS, 79102. FORM 990, PART IX, LINE 11G PURCHASED SERVICES 0 148,203 0 FORM 990, PART XI, LINE 9 TRANSFER FROM MARY E BIVINS FOUNDATION 1,403,718 IN-KIND REVENUE CENIKOR 1,093,804 TOTAL 2,497,522 BETTY BIVINS CHILDERS FOUNDATION 2311 WEST 16TH AVENUE AMARILLO TX 79102 680491256 NURSING CA TX 501C3 10 NA false BIVINS VILLAGE 2311 WEST 16TH AVENUE AMARILLO TX 79102 752865445 HUD HOUSIN TX 501C3 7 NA false MARY E BIVINS FOUNDATION 2311 WEST 16TH AVENUE AMARILLO TX 79102 750842370 PHILANTHRO TX 501C3 12B NA false BIVINS VILLAGE PHASE II 2311 WEST 16TH AVENUE AMARILLO TX 79102 830423889 HUD HOUSIN TX 501C3 7 NA false false false false false false false false false false false false false false false false false false false true MARY E BIVINS FOUNDATION S 1403718 CASH