Civic Intelligence

West Texas Rehabilitation Center Foundation

EIN 75-6059517 • 501(c)3 • Abilene, TX

Profile

The Mission and Purpose of the West Texas Rehabilitation Center Foundation is to provide financial support to the West Texas Rehabilitation Center as it performs its Mission and Purpose.

4601 HartfordAbilene, TX 79605

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

14th percentile

0.02x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.31x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

31st percentile

$347,009

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

52nd percentile

6.5%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

7.1%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$212,703,630

Up $12,949,408 (+6.5%) from 2023

Liabilities

Down

$3,933,762

Down $1,208,781 (-24%) from 2023

Net Assets

Up

$208,769,868

Up $14,158,189 (+7.3%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin75th percentile

Revenue

Up

$12,688,403

Up $843,318 (+7.1%) from 2023

Expenses

Down

$10,317,987

Down $524,363 (-4.8%) from 2023

Net Income

Up

$2,370,416

Up $1,367,681 (+136%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300M$200M$100M$0Assets 2010: $67,358,721Liabilities 2010: $2,581,971Net Assets 2010: $64,776,7502010Assets 2011: $68,248,680Liabilities 2011: $2,394,839Net Assets 2011: $65,853,8412011Assets 2012: $78,339,388Liabilities 2012: $2,627,964Net Assets 2012: $75,711,4242012Assets 2013: $90,642,779Liabilities 2013: $2,647,754Net Assets 2013: $87,995,0252013Assets 2014: $95,574,026Liabilities 2014: $2,157,199Net Assets 2014: $93,416,8272014Assets 2015: $93,564,917Liabilities 2015: $1,981,210Net Assets 2015: $91,583,7072015Assets 2016: $96,350,017Liabilities 2016: $2,118,064Net Assets 2016: $94,231,9532016Assets 2017: $144,882,239Liabilities 2017: $1,971,162Net Assets 2017: $142,911,0772017Assets 2018: $133,854,319Liabilities 2018: $1,656,799Net Assets 2018: $132,197,5202018Assets 2019: $158,391,740Liabilities 2019: $1,696,918Net Assets 2019: $156,694,8222019Assets 2020: $175,640,784Liabilities 2020: $1,182,057Net Assets 2020: $174,458,7272020Assets 2021: $206,763,020Liabilities 2021: $3,065,714Net Assets 2021: $203,697,3062021Assets 2022: $179,393,793Liabilities 2022: $6,014,027Net Assets 2022: $173,379,7662022Assets 2023: $199,754,222Liabilities 2023: $5,142,543Net Assets 2023: $194,611,6792023Assets 2024: $212,703,630Liabilities 2024: $3,933,762Net Assets 2024: $208,769,8682024

Highlighted filing

2024

Assets$212,703,630
Liabilities$3,933,762
Net Assets$208,769,868
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2010: $9,874,353Expenses 2010: $3,456,368Net Income 2010: $6,417,9852010Revenue 2011: $7,949,421Expenses 2011: $3,580,292Net Income 2011: $4,369,1292011Revenue 2012: $7,514,074Expenses 2012: $4,154,197Net Income 2012: $3,359,8772012Revenue 2013: $8,297,506Expenses 2013: $4,383,479Net Income 2013: $3,914,0272013Revenue 2014: $10,759,570Expenses 2014: $5,002,493Net Income 2014: $5,757,0772014Revenue 2015: $7,747,528Expenses 2015: $5,290,747Net Income 2015: $2,456,7812015Revenue 2016: $5,429,145Expenses 2016: $5,580,721Net Income 2016: -$151,5762016Revenue 2017: $7,861,053Expenses 2017: $5,570,907Net Income 2017: $2,290,1462017Revenue 2018: $10,718,336Expenses 2018: $9,670,853Net Income 2018: $1,047,4832018Revenue 2019: $12,567,214Expenses 2019: $9,285,357Net Income 2019: $3,281,8572019Revenue 2020: $9,720,631Expenses 2020: $10,033,976Net Income 2020: -$313,3452020Revenue 2021: $14,541,495Expenses 2021: $7,881,922Net Income 2021: $6,659,5732021Revenue 2022: $13,622,071Expenses 2022: $8,028,111Net Income 2022: $5,593,9602022Revenue 2023: $11,845,085Expenses 2023: $10,842,350Net Income 2023: $1,002,7352023Revenue 2024: $12,688,403Expenses 2024: $10,317,987Net Income 2024: $2,370,4162024

Highlighted filing

2024

Revenue$12,688,403
Expenses$10,317,987
Net Income$2,370,416
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$212,703,630
Liabilities
$3,933,762
Net assets
$208,769,868
Revenue
$12,688,403
Expenses
$10,317,987
Net income
$2,370,416
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$213$3.93$209$12.7$10.3$2.37
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$200$5.14$195$11.8$10.8$1.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$179$6.01$173$13.6$8.03$5.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$207$3.07$204$14.5$7.88$6.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$176$1.18$174$9.72$10.0$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$158$1.70$157$12.6$9.29$3.28
2018Summary only. Only limited summary data is available for this year.$134$1.66$132$10.7$9.67$1.05
2017Summary only. Only limited summary data is available for this year.$145$1.97$143$7.86$5.57$2.29
2016Summary only. Only limited summary data is available for this year.$96.4$2.12$94.2$5.43$5.58$0.15
2015Summary only. Only limited summary data is available for this year.$93.6$1.98$91.6$7.75$5.29$2.46
2014Summary only. Only limited summary data is available for this year.$95.6$2.16$93.4$10.8$5.00$5.76
2013Summary only. Only limited summary data is available for this year.$90.6$2.65$88.0$8.30$4.38$3.91
2012Summary only. Only limited summary data is available for this year.$78.3$2.63$75.7$7.51$4.15$3.36
2011Summary only. Only limited summary data is available for this year.$68.2$2.39$65.9$7.95$3.58$4.37
2010Summary only. Only limited summary data is available for this year.$67.4$2.58$64.8$9.87$3.46$6.42
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 3, 2022
Return Version
2021v4.0
Gross Receipts
$19,314,483
Mission and Program Overview

Mission

The Mission and Purpose of the West Texas Rehabilitation Center Foundation is to provide financial support to the West Texas Rehabilitation Center as it performs its Mission and Purpose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$144,092,177$173,917,907▲ $29,825,730
Savings and Temporary Cash Investments$6,563,482$7,869,450▲ $1,305,968
Accounts Receivable$5,538$300,347▲ $294,809
Other Notes and Loans Receivable, Net$16,160$13,500▼ $2,660
Cash and Non-Interest-Bearing Accounts-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$175,640,784$206,763,020▲ $31,122,236
Other Assets Total$24,963,427$24,661,816▼ $301,611
Liabilities
Other Liabilities$1,085,837$3,065,030▲ $1,979,193
Accounts Payable and Accrued Expenses$96,220$684▼ $95,536
Total Liabilities$1,182,057$3,065,714▲ $1,883,657
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$171,449,080$200,687,887▲ $29,238,807
Net Assets With Donor Restrictions$3,009,647$3,009,419▼ $228
Total Net Assets Fund Balance$174,458,727$203,697,306▲ $29,238,579
Total Liabilities and Net Assets / Fund Balance$175,640,784$206,763,020▲ $31,122,236

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$171,132$171,132
Other Assets Org$20,568,849--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$185,034---$185,034
2020$185,034---$185,034
2019$185,034---$185,034
2018$185,034---$185,034
2017$185,034---$185,034
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleFull / Part TimeOtherTotal
Woody GillilandPresidentPT$89,895$89,895

Board Members and Trustees

NameTitle
John BerryChairman
Steve MartinVice President
Tim ChildsVice President
Allan FrizzellTrustee
Bill SchumacherTrustee
Billye Proctor-ShawTrustee
Bob HelmersTrustee
Brendan MessengerTrustee
Camille YaleTrustee
Dr Jay CapraTrustee
Dr John Estes IIITrustee
Dr Robert LeGrandTrustee
Dr Roberta KalafutTrustee
Faye SmithTrustee
Fred KeyTrustee
Gary DeckerTrustee
Ikie TaylorTrustee
James SkinnerTrustee
Jay LawrenceTrustee
Jeff UppTrustee
Jim AlexanderTrustee
Jim HughesTrustee
Joe CrawfordTrustee
Ken BurgessTrustee
Kenneth MurphyTrustee
Lee HamptonTrustee
Lee PflugerTrustee
Mike ParsonsTrustee
Mitch HeidenheimerTrustee
Nolan VenableTrustee
Scott BishopTrustee
Steve SmithTrustee
Steven EzzellTrustee
Tiffany WagstaffTrustee
Tracy HowleTrustee
Vanessa KingTrustee
David CopelandSecretary
Charles EzzellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$883,487
Program Service Revenue
$0
Investment Income
$6,679,373
Other Revenue
$6,978,635
All Other Contributions
$883,487
Change in Net Assets
$6,659,573

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$300,000Actual
Total Noncash Contributions1$300,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,541,495
Revenue Not Reported on Form 990
$22,297,783
Total Revenue per Audited Statements
$36,839,278
Total Revenue per Form 990
$14,541,495
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,876,922
Total Fundraising Expense$945,644
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$6,230,512--$6,230,512
Fees for Services Management-$46,919$801,900$848,819
Fees for Service Investment Mgmnt Fees-$252,963-$252,963
Advertising--$74,850$74,850
Information Technology-$28,360$19,415$47,775
Travel--$34,186$34,186
Fees for Services Accounting-$29,843-$29,843
Depreciation Depletion-$28,260-$28,260
Fees for Services Other-$22,609-$22,609
Insurance-$12,273-$12,273
Occupancy-$4,811$7,059$11,870
Grants to Domestic Individuals$5,000--$5,000
Office Expenses-$261$3,538$3,799
Conferences and Meetings-$2,124$1,517$3,641
Fees for Services Legal-$2,369-$2,369
Other Expenses$73,805$2,120$3,030$2,120
All Other Expenses-$547$149$696
Total Functional Expenses$6,309,317$626,961$945,644$7,881,922

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,881,922
Expenses per Audited Statements$7,600,699
Total Expenses per Audited Statements$7,600,699
Expenses Not Reported on Financial Statements$281,223
Other Expense Adjustments$28,260
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Distribution Payable - WTRC$2,554,380
Present Value of Annuities Payable$409,788
Current Portion - Annuities Payable$51,963
Due to a Related Party$48,899
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“1)Charles Ezzell, Trustee and Steven Ezzell, Trustee - Family relationship”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Form 990 is reviewed and approved by the CEO and CFO of the organization prior to its filing. The Form 990 is also provided to the chairperson(s) prior to its filing. The board of trustees receives a copy of the filed Form 990 at the next regularly scheduled board meeting.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Compliance is monitored and enforced through trustee meetings. It is requested and encouraged that trustees and key employees review and sign a conflict of interest statement annually.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All policies and financial statements are available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
West Texas Rehabilitation Center
EIN
75-6059517
Phone
3257933400
Address
4601 Hartford, Abilene, TX 79605

Signing Officer

Name
Tim Childs
Title
CFO
Signed
2022-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Childs
Formed
1966
Legal Domicile
TX
Voting Board Members
36
Independent Board Members
36
Employees
0
Volunteers
36

Preparer

Firm
The West Texas Rehabilitation Center
Address
4601 Hartford, Abilene, TX 79605
Preparer
Tim Childs
Phone
3257933400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“OTHER PROGRAM SERVICES 4: WTRC Foundation provides a scholarship to a current or former patient of WTRC that is distributed to the college, university, or technical school of the recipient upon receiving verification of enrollment for the sememster immediately following award of scholarship, and provided that the student is in good standing, if applicable.”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Net unrealized gain on cash value of life insurance = $0”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Redetermination in Annuities Payable = $68671”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Endowment funds are held with the goal of furthering the mission and purpose of the West Texas Rehabilitation Center Foundation.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Net unrealized gains on cash val of life $0 Changes in Annuities Payable $68671”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Depletion $28260”

Raw XML AppendixShowing 400 of 842 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum03257933400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04601 Hartford
IRS990/BooksInCareOfDetail/USAddress/CityNm0Abilene
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd079605
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IRS990/CYRevenuesLessExpensesAmt06659573
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IRS990/CYTotalExpensesAmt07881922
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt014541495
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DescribedInSection501c3Ind0true
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IRS990/Form990PartVIISectionAGrp/PersonNm2Woody Gilliland
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IRS990/Form990PartVIISectionAGrp/PersonNm4David Copeland
IRS990/Form990PartVIISectionAGrp/PersonNm5Charles Ezzell
IRS990/Form990PartVIISectionAGrp/PersonNm6Gary Decker
IRS990/Form990PartVIISectionAGrp/PersonNm7Jim Alexander
IRS990/Form990PartVIISectionAGrp/PersonNm8Mitch Heidenheimer
IRS990/Form990PartVIISectionAGrp/PersonNm9Ken Burgess
IRS990/Form990PartVIISectionAGrp/PersonNm10Joe Crawford
IRS990/Form990PartVIISectionAGrp/PersonNm11Scott Bishop
IRS990/Form990PartVIISectionAGrp/PersonNm12Dr John Estes III
IRS990/Form990PartVIISectionAGrp/PersonNm13Steven Ezzell
IRS990/Form990PartVIISectionAGrp/PersonNm14Allan Frizzell
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IRS990/Form990PartVIISectionAGrp/PersonNm16Bob Helmers
IRS990/Form990PartVIISectionAGrp/PersonNm17Fred Key
IRS990/Form990PartVIISectionAGrp/PersonNm18Jay Lawrence
IRS990/Form990PartVIISectionAGrp/PersonNm19Brendan Messenger
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IRS990/Form990PartVIISectionAGrp/PersonNm21Kenneth Murphy
IRS990/Form990PartVIISectionAGrp/PersonNm22Mike Parsons
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IRS990/Form990PartVIISectionAGrp/PersonNm25James Skinner
IRS990/Form990PartVIISectionAGrp/PersonNm26Faye Smith
IRS990/Form990PartVIISectionAGrp/PersonNm27Jim Hughes
IRS990/Form990PartVIISectionAGrp/PersonNm28Bill Schumacher
IRS990/Form990PartVIISectionAGrp/PersonNm29Nolan Venable
IRS990/Form990PartVIISectionAGrp/PersonNm30Tiffany Wagstaff
IRS990/Form990PartVIISectionAGrp/PersonNm31Ikie Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm32Jeff Upp
IRS990/Form990PartVIISectionAGrp/PersonNm33Dr Jay Capra
IRS990/Form990PartVIISectionAGrp/PersonNm34Tracy Howle
IRS990/Form990PartVIISectionAGrp/PersonNm35Dr Roberta Kalafut
IRS990/Form990PartVIISectionAGrp/PersonNm36Vanessa King
IRS990/Form990PartVIISectionAGrp/PersonNm37Dr Robert LeGrand
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt19Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt28Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt29Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt30Trustee

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