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        <Desc>PROPERTY TAX</Desc>
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        <FormAndLineReferenceDesc>Part I: Additional Information</FormAndLineReferenceDesc>
        <ExplanationTxt>PART 1 LINE 12GTHE HOUSE OF REST OF THE PRESBYTERIAN CHURCH (USA) PRIMARILY PROVIDES OTHER SUPPORT TO THE PRESBYTERIAN CHURCH (USA) BY MAINTAINING FACILITIES THAT ARE AVAILABLE FOR MISSIONARIES ON FURLOUGH. AS FUNDS ARE AVAILABLE DIRECT SUPPORT WILL BE PROVIDED TO THE CHURCH VIA GRANTS TO THE LOCAL PRESBYTERY OF SAN GABRIEL IN SUPPORT OF ITS MINISTRY AND INDIRECT OTHER SUPPORT VIA GRANTS TO LOCAL ORGANIZATIONS THAT ALSO HOUSE AND CARE FOR FURLOUGHED AND RETIRED MISSIONARIES FROM THE PRESBYTERIAN CHURCH (USA).PART IV, SECTION A, LINE 1THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH HAS A HISTORICAL RELATIONSHIP TO SUPPORT THE PRESBYTERIAN CHURCH (USA) AND THE RETIRED PRESBYTERIAN MISSIONARIES AND CLERGY IN THE PRESBYTERY OF SAN GABRIEL. AS PART OF ITS HISTORICAL SUPPORT, THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH ALSO PROVIDES ASSISTANCE TO OTHER LOCAL INSTITUTIONS THAT PROVIDE HOUSING AND CARE TO RETIRED MISSIONARIES AND CHURCH WORKERS OF THE PRESBYTERIAN CHURCH (USA) WITH ANY EXCESS FUNDS AS AVAILABLE.PART IV, SECTION A, LINE 6AS REPORTED ON FORM 990 SCHEDULE I, WHEN FUNDS ARE AVAILABLE, GRANTS ARE PROVIDED SPECIFICALLY TO OTHER ORGANIZATIONS THAT SUPPORT THE PRESBYTERIAN CHURCH (USA) AND THE RETIRED PRESBYTERIAN MISSIONARIES AND CLERGY IN THE PRESBYTERY OF SAN GABRIEL.PART IV, SECTION D, LINE 3THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH (USA) (HOUSE OF REST) HAS BEEN SUPPORTING THE PRESBYTERIAN CHURCH USA SINCE NOVEMBER 20, 1970 BY PROVIDING HOUSING FACILITIES FOR RETIRED PRESBYTERIAN MISSIONARIES AND CLERGY IN THE PRESBYTERY OF SAN GABRIEL. TEH PRESBYTERIAN CHURCH (USA) HAS A SIGNIFICANT VOICE IN THE ORGANIZATION'S FINANCES THROUGH ITS ABILITY TO APPOINT MEMBERS TO THE BOARD OF DIRECTORS AND THROUGH GENERAL FINANCIAL OVERSIGHT OF THE ENDOWMENT FUNDS BENEFITTING THE HOUSE OF REST FROM THE PRESBYTERIAN CHURCH (USA) FOUNDATION. PART IV, SECTION E, LINE 2A, THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH (USA) (HOUSE OF REST) HAS DIRECTLY SUPPORTED THE PRESBYTERIAN CHURCH (USA) BY PROVIDING HOUSING FACILITIES IN THE SAN GABRIEL VALLEY FOR MISSIONARIES ON FURLOUGH FROM THE PRESBYTERIAN CHURCH (USA). IN ADDITION, THE HOUSE OF REST CONTRIBUTES TO LOCAL SAN GABRIEL VALLEY PRESBYTERIAN INSTITUTIONS THAT PROVIDE FOR THE HOUSING AND CARE OF THE RETIRED MISSIONARIES AND CAREER CHURCH WORKERS OF THE PREBSYTERIAN CHURCH (USA).PART IV, SECTION E, LINE 2BFOR THOSE WHO ANSWER THE CALL TO BE A MISSIONARY, A PLACE TO REST AND REFLECT BETWEEN MISSIONS IS AN ESSENTIAL TOOL THAT OTHERWISE WOULD BE A FINANCIAL BURDEN TO THE INDIVIDUAL MISSIONARY IF NOT PROVIDED FOR BY THEIR CHURCH OR ITS SUPPORTING ORGANIZATIONS. THE PREBYTERIAN CHURCH (USA) WOULD HAVE TO BE ENGAGED IN PROVIDING HOUSING FACILITIES TO CARE FOR ITS MISSIONARIES WHO ANSWERED THE CALL AND ARE ON FURLOUGH BUT FOR THE SERVICES PROVIDED BY THE HOUSE OF REST OF THE RPESBYTERIAN CHURCH (USA) (HOUSE OF REST). WHEN A MISSIONARY'S MISSION ENDS THE PRESBYTERIAN CHURCH (USA) ALSO ENGAGES IN PROVIDING CARE FOR ITS RETRIED MISSIONARIES TO WHICH THE HOUSE OF REST CONTRIBUTES BY SUPPORTING LOCAL SAN GABRIEL VALLEY PRESBYTERIAN INSTITUTIONS THAT PROVIDE SUCH HOUSING.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part I, Line 12f: Supported Org Not Named in Organizing Documents</FormAndLineReferenceDesc>
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        <BookValueAmt>958000</BookValueAmt>
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      <LeaseholdImprovementsGrp>
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        <DepreciationAmt>528064</DepreciationAmt>
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        <ExplanationTxt>MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. HOUSE OF REST WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.</ExplanationTxt>
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        <ExplanationTxt>THE BOARD OF DIRECTORS IS THE PRIMARY GOVERNING BODY AND DOCUMENTS ACTIONS ACCORDINGLY. THERE ARE NO COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING AND IS DISTRIBUTED TO ALL BOARD MEMBERS AT THE NEXT REGULARLY SCHEDULED BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC IF REQUIRED BY LAW OR IRS REGULATION.</ExplanationTxt>
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        <LegalDomicileStateCd>KY</LegalDomicileStateCd>
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