2024-10-17T11:37:25-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 5001 SPRING VALLEY ROAD SUITE 600W DALLAS TX 75244 990 2023-01-01 261459224 FOREFRONT LIVING FORE 2144131523 12467 MERIT DRIVE DALLAS TX 75251 STEVE AILEY CHIEF FINANCIAL OFFICER 2144131523 2024-10-14 1 0 RAHIM HABIB P01912003 9723835700 2024-10-14 2023 2024-10-15 13:58:12Z TIM MALLAD 12467 MERIT DRIVE DALLAS TX 75251 6385540 0 X WWW.FOREFRONTLIVING.ORG X 2007 TX FOREFRONT LIVING, LOCATED IN DALLAS, IS A NONPROFIT ORGANIZATION THAT PROVIDES ADMINISTRATIVE AND COORDINATIVE SERVICES TO ITS AFFILIATED NONPROFIT ENTITIES AND PROGRAMS, INCLUDING PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING, FOREFRONT LIVING HOSPICE, THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING, FOREFRONT LIVING FOUNDATION, AND FOREFRONT LIVING SAN ANTONIO. THROUGH ITS SERVICES, FOREFRONT LIVING PROMOTES THE MISSIONS OF THE FOREFRONT LIVING FAMILY OF ORGANIZATIONS BY MAKING EACH MOMENT MATTER FOR THOSE IT SERVES. 9 9 27 10 0 0 0 2300000 3509820 3708876 74009 321530 26519 55134 3610348 6385540 0 0 0 0 2965963 3290785 0 0 0 1265637 1798261 4231600 5089046 -621252 1296494 21756324 24701095 6972743 8581090 14783581 16120005 TO PROMOTE THE MISSIONS OF THE FL FAMILY OF ORGANIZATIONS OF MAKING EACH MOMENT MATTER FOR THOSE IT SERVES. 0 0 3362979 0 2484995 PROVIDE MANAGEMENT AND SUPPORT SERVICES TO PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING FOR THE DIRECT BENEFIT OF SUPPORTING PRESBYTERIAN VILLAGE NORTH IN FULFILLING ITS MISSION FOR ALL THEY SERVE. 1656296 0 1223881 PROVIDE MANAGEMENT AND SUPPORT SERVICES TO FOREFRONT LIVING HOSPICE FOR THE DIRECT BENEFIT OF SUPPORTING THE ORGANIZATION IN FULFILLING ITS MISSION FOR ALL THEY SERVE. 69771 0 0 PROVIDE MANAGEMENT AND SUPPORT SERVICES TO FOREFRONT LIVING FOUNDATION FOR THE DIRECT BENEFIT OF FULFILLING ITS MISSION FOR ALL THEY SERVE. 5089046 1 1 0 0 0 0 0 0 0 0 1 0 1 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 1 0 0 0 1 41 0 27 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X STEVEN AILEY 2144131561 12467 MERIT DRIVE DALLAS TX 75251 WILLIAM W DAVIS TRUSTEE 1.00 3.00 X 0 0 0 CORNELIUS NEIL FOOTE CHAIRMAN 1.00 3.00 X X 0 0 0 REBECCA GRUCHALLA MD TRUSTEE 1.00 3.00 X 0 0 0 KEVIN JACKSON TRUSTEE 1.00 3.00 X 0 0 0 BRAD NITSCHKE TRUSTEE 1.00 3.00 X 0 0 0 NOE HINOJOSA TRUSTEE 1.00 3.00 X 0 0 0 LAURA H WRIGHT SECRETARY 1.00 3.00 X X 0 0 0 DAVID ASHWORTH TRUSTEE 1.00 3.00 X 0 0 0 ELIZABETH DISCH TRUSTEE 1.00 3.00 X 0 0 0 TIMOTHY MALLAD CHIEF EXECUTIVE OFFICER 15.00 25.00 X 599008 0 51951 STEVEN AILEY CHIEF FINANCIAL OFFICER 15.00 25.00 X 352582 0 48213 SCOTT POLZIN CHIEF OPERATING OFFICER 15.00 25.00 X 334895 0 16605 DUSTIN ALLEN EXECUTIVE DIRECTOR - PVN 0.00 40.00 X 0 192027 23801 HEATHER J LOGAN CONTROLLER 10.00 30.00 X 204053 0 14924 KEO K VELASQUEZ CORP DR OPERATIONS HOSPITALITY 10.00 30.00 X 183016 0 20645 NIESHA WINTERS COMMUNITY LIASON - FLH 0.00 40.00 X 0 173158 29781 DANETTE M MUZIC EXECUTIVE DIRECTOR - FLH 0.00 40.00 X 0 218287 2104 1673554 583472 208024 9 0 1 0 GREYSTONE MANAGEMENT SERVICES COMPANY 220 LAS COLINAS BLVD E STE 1000 IRVING TX 75039 CONSULTING 556370 THREEARCH LLC 4925 GREENVILLE AVE SUITE 600 DALLAS TX 75206 ARCHITECT 517336 PROTOTYPE IT LLC 401 E CORPORATE DRIVE SUITE 220 LEWISVILLE TX 75057 IT SUPPORT 423269 BRACEWELL LLP PO BOX 207486 DALLAS TX 75320 LEGAL SERVICES 236280 CLIFTONLARSONALLEN LLP PO BOX 679342 DALLAS TX 75267 ACCOUNTING SERVICES 128742 6 2300000 2300000 SHARED SERVICES FEES 900099 3708876 3708876 3708876 321530 321530 OTHER INCOME 900099 55134 55134 55134 6385540 3708876 0 376664 1403257 1403257 1482287 1482287 34661 34661 187277 187277 183303 183303 26625 26625 10656 10656 3079 3079 207796 207796 45256 45256 12627 12627 136951 136951 182674 182674 59590 59590 20974 20974 445077 445077 62221 62221 4683 4683 UNDEVELOPED PROJECT COS 363102 363102 MISCELLANEOUS EXPENSES 86783 86783 RECRUITMENT 73762 73762 SUPPLIES 27071 27071 29334 29334 5089046 5089046 0 0 2239247 1319369 5033805 9865767 31728 10884 10362177 2020172 8333602 8342005 2509627 139839 1733327 3538460 1874988 1484771 21756324 24701095 1741709 2025732 5230833 6489225 201 66133 6972743 8581090 X 14772772 16107455 10809 12550 14783581 16120005 21756324 24701095 X 1296494 38189 1741 X X 0 1 X 1 0 X X X 6 FOREFRONT LIVING HOSPICE 751094140 10 1 0 1656296 PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING 510190369 10 1 0 3362979 FOREFRONT LIVING FOUNDATION 751910084 7 1 0 69771 THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING 851339418 10 1 0 0 FAITH PRESBYTERIAN PROVIDERS INC 383800779 10 1 0 0 FOREFRONT LIVING SAN ANTONIO 872465887 10 1 0 0 6 0 5089046 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8275905 8275905 408522 394883 13639 1220057 1185316 34741 457693 439973 17720 8342005 INVESTMENT - CFRRG 1438460 F INVESTMENT - THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING 350000 F INVESTMENT - BVLC BONDS 1750000 F 3538460 INTERCOMPANY LOANS 1113059 INTEREST IN NET ASSETS - FOREFRONT LIVING FOUNDATION 12550 INVESTMENT - 457F 336340 CONSTRUCTION IN PROGRESS 21447 ACCRUED INTEREST 1375 1484771 OTHER LIABILITIES 67 RELATED PARTY PAYABLES 66066 66133 X 4172206 38189 51556 89745 4082461 3079 2300000 2303079 6385540 5085967 0 5085967 3079 3079 5089046 PART X, LINE 2: THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES AND FILES ALL PROPER RETURNS RELATED TO THESE ACTIVITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET ASSET TRANSFER FROM RELATED PARTY 2,300,000. X X X X 0 1 0 0 0 0 0 0 0 TIMOTHY MALLAD CHIEF EXECUTIVE OFFICER 415869 0 183139 0 0 0 11550 0 40401 0 650959 0 0 0 STEVEN AILEY CHIEF FINANCIAL OFFICER 252193 0 100389 0 0 0 9328 0 38885 0 400795 0 0 0 SCOTT POLZIN CHIEF OPERATING OFFICER 242066 0 92829 0 0 0 11550 0 5055 0 351500 0 0 0 DANETTE M MUZIC EXECUTIVE DIRECTOR - FLH 0 195149 0 23138 0 0 0 1622 0 482 0 220391 0 0 HEATHER J LOGAN CONTROLLER 201532 0 2521 0 0 0 1690 0 13234 0 218977 0 0 0 DUSTIN ALLEN EXECUTIVE DIRECTOR - PVN 0 172729 0 19298 0 0 0 845 0 22956 0 215828 0 0 KEO K VELASQUEZ CORP DR OPERATIONS HOSPITALITY 183016 0 0 0 0 0 0 0 20645 0 203661 0 0 0 NIESHA WINTERS COMMUNITY LIASON - FLH 0 102488 0 70670 0 0 0 6399 0 23382 0 202939 0 0 PART I, LINE 4B FOREFRONT LIVING MAINTAINS A 457(F) NONQUALIFIED DEFERRED COMPENSATION RETIREMENT PLAN. DURING 2023 TIM MALLAD CONTRIBUTED $20,890, STEVE AILEY CONTRIBUTED $12,967, AND SCOTT POLZIN CONTRIBUTED $11,948, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE CFO WILL REVIEW THE DRAFT REPORT. THE DRAFT REPORT WILL BE REVIEWED AND APPROVED BY THE AUDIT COMMITTEE AND A COPY OF THE REPORT WILL BE PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A COMPLIANCE OFFICER (CO) WHO REVIEWS ALL TRANSACTIONS OF THE ORGANIZATION THAT MAY RESULT IN A CONFLICT OF INTEREST. THE CO DETERMINES IF THE TRANSACTION WOULD RESULT IN UNDUE INFLUENCE AS A RESULT OF THE RELATIONSHIP AND NOT BE PURSUED. THE CO REPORTS ALL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD HAS A COMPENSATION COMMITTEE THAT REVIEWS THE CURRENT COMPENSATION WITH AN OUTSIDE CONSULTANT WHICH INCLUDES COMPARISONS TO LIKE ENTITIES AND SALARY SURVEYS. THE COMPENSATION COMMITTEE RECOMMENDS CHANGES TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN NET ASSETS OF FOREFRONT LIVING FOUNDATION 1,741. FORM 990, PART XII, LINE 2C THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE FILING YEAR. FOREFRONT LIVING HOSPICE 12477 MERIT DRIVE DALLAS TX 75251 751094140 HOSPICE SERVICES TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 FOREFRONT LIVING FOUNDATION 12467 MERIT DRIVE DALLAS TX 75251 751910084 FOUNDATION FOR AFFILIATES TX 501(C)(3) LINE 7 FOREFRONT LIVING 1 PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING 8600 SKYLINE DR DALLAS TX 75243 510190369 CCRC TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 FAITH PRESBYTERIAN PROVIDERS INC 12477 MERIT DRIVE DALLAS TX 75251 383800779 PALLATIVE/HOSPICE SERVICES TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING 12477 MERIT DRIVE DALLAS TX 75251 851339418 CCRC TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 FOREFRONT LIVING SAN ANTONIO 12477 MERIT DRIVE DALLAS TX 75251 872465887 FUTURE EXPANSION TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 0 0 1 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 FOREFRONT LIVING HOSPICE K 166308 FMV PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING L 2484995 FMV FOREFRONT LIVING HOSPICE L 1223881 FMV FOREFRONT LIVING HOSPICE C 2300000 FMV FOREFRONT LIVING FOUNDATION L 51556 FMV