2023-02-15T15:18:30-06:00 2022-03-31 FORVIS LLP 110 N Elgin Ave Suite 400 Tulsa OK 741201490 990 2021-04-01 954538269 Front Porch Communities and Services % MARIE HAYRAPET FRON 8182544100 800 North Brand Boulevard 19th Fl Glendale CA 91203 EDUARDO SALVADOR CFO 8182544100 2023-02-15 true Eduardo Salvador 999009999 Jeanette Verrelli P00742631 9185842900 3 2021 2023-03-07 01:45:13Z JOHN WOODWARD 800 NORTH BRAND BOULEVARD 19TH GLENDALE CA 91203 413633983 false X WWW.FRONTPORCH.NET X 1995 CA FRONT PORCH PROVIDES HOUSING AND CARE SERVICES FOR RESIDENTS OF RETIREMENT HOMES AND SKILLED NURSING 15 15 2452 859 0 0 5032186 1580250 119325787 156173059 31933996 41313872 22917438 -2556770 179209407 196510411 0 129200139 0 0 64112317 74518788 0 0 0 82208480 99577734 146320797 303296661 32888610 -106786250 819990331 821769118 462243487 613639445 357746844 208129673 X FRONT PORCH'S MISSION IS MEETING NEEDS THROUGH EXCELLENCE IN HUMAN SERVICES. FRONT PORCH FULFILLS THIS MISSION BY OWNING AND OPERATING CONTINUING CARE RETIREMENT COMMUNITIES AND PROVIDING SERVICES THAT ENHANCE THE QUALITY OF LIFE FOR THOSE SERVED THROUGH INDEPENDENT RETIREMENT LIVING, ASSISTED LIVING, SKILLED NURSING, SOCIAL SERVICES, AFFORDABLE HOUSING AND CONTRACT MANAGEMENT OF AFFORDABLE HOUSING. false true 275204201 129200139 156994647 FRONT PORCH OWNS AND OPERATES CONTINUING CARE RETIREMENT COMMUNITIES, OTHER MULTILEVEL RETIREMENT COMMUNITIES AND OTHER OPERATIONS PROVIDING SERVICES THAT ENHANCE THE QUALITY OF LIFE FOR THOSE SERVED THROUGH INDEPENDENT RETIREMENT LIVING, ASSISTED LIVING, SKILLED NURSING, SOCIAL SERVICES, AFFORDABLE HOUSING AND CONTRACT MANAGEMENT OF SUBSIDIZED HOUSING. THROUGH OUR AFFORDABLE HOUSING SUBSIDIARY CARING HOUSING MINISTRIES, WE SERVE THOUSANDS OF RESIDENTS AT COMMUNITIES THROUGHOUT THE WESTERN UNITED STATES. WE STRIVE TO CREATE SAFE AND COMFORTABLE PLACES THAT OUR RESIDENTS FEEL PROUD TO CALL HOME. OUR MISSION IS TO TAILOR OUR SERVICES TO OUR RESIDENTS, TREATING THEM AS PEOPLE RATHER THAN TENANTS. WE UNDERSTAND THE SOMETIMES-DIFFICULT CIRCUMSTANCES OF THOSE WE SERVE AND LOOK TO MEETING THEIR NEEDS WHILE PRESERVING THEIR DIGNITY. WE SERVE LOW-INCOME FAMILIES WITH CHILDREN WHO OFTEN REQUIRE FAR MORe THAN A ROOF OVER THEIR HEADS. WE REACH OUT INTO THE COMMUNITY TO COLLABORATE WITH OTHERS TO TEACH PARENTING AND BASIC ENGLISH, AND HELP LOOK FOR JOBS AND PROVIDE SECURE TRANSPORTATION. WE ALSO PARTNER WITH OUTSIDE GROUPS TO BRING GRANT MONEY TO ELDERLY RESIDENTS IN ORDER TO MINIMIZE THEIR FINANCIAL RISK AND IMPROVE THEIR ACCESS TO TRANSPORTATION, SOCIALIZATION, ACTIVITIES OF DAILY LIVING, AND MEDICAL CARE. MANY OF OUR COMMUNITIES HAVE SPECIAL DESIGN FEATURES TO ACCOMMODATE SIGHT-, MOBILITY-, AND HEARING-IMPAIRED RESIDENTS - A RARITY IN AFFORDABLE HOUSING COMMUNITIES. WE'VE ALSO JOINED TOGETHER WITH ANOTHER NOT-FOR-PROFIT ORGANIZATION, THE HOMES FOR LIFE FOUNDATION, TO BRING IN NEEDED SERVICES AND CASE MANAGEMENT FOR RESIDENTS WITH CHRONIC MENTAL ILLNESS, ENABLING THEM TO LIVE INDEPENDENTLY INSTEAD OF BEING INSTITUTIONALIZED OR LIVING ON THE STREETS. 342067 EACH YEAR, THE CORPORATION PROVIDES SERVICES TO RESIDENTS WITH LIMITED MEANS AND BENEFITS TO THE BROADER COMMUNITY. 326833 FRONT PORCH ACCEPTS MEDI-CAL PATIENTS FOR WHICH IT IS REIMBURSED AT AMOUNTS NOT SUFFICIENT TO FULLY COVER THE COST OF HEALTH CARE SERVICES PROVIDED. 275873101 true true false false false false false false false false true false false true true false false true false false false false false false false false false true false true true false false false false false false false false false false false false false false false true true true false false true 641 0 true 2452 true false false false false false false false false false false true false X 15 15 false false false false false false false true true false false false true true true true true true true false CA X MARIE HAYRAPET 8182544100 800 NORTH BRAND BLVD 19TH FLOOR GLENDALE CA 91203 X John Woodward Chief Executive Officer 11.0 29.0 X 1032702 0 10268 Diana Jamison Chief Capital Strategies Offic 12.0 28.0 X 500719 244960 20929 Eduardo Salvador Chief Financial Officer 11.0 29.0 X 543764 0 49111 Mary McMullin CHIEF STRATEGY & ADV OFFICER 12.0 28.0 X 373068 152538 48996 Kari Olson CIO 14.0 26.0 X 478264 0 56639 Ronald Schaefer COO - END:Feb 2022 12.0 28.0 X 490744 0 28922 Joseph Butler Secretary 17.0 23.0 X 471771 0 11719 Desiree Burton SVP-HUMAN RESOURCES 14.0 26.0 X 442942 0 10980 Jeff Sianko Division VP 32.0 8.0 X 340101 0 20918 Sally Plank Executive Director 14.0 26.0 X 313005 0 22249 Randy Herzig DIVISION VP 16.0 24.0 X 279946 0 38371 Winston Hughes VP Information Technology 14.0 26.0 X 277763 0 28309 Eddie Okada Director Financial Planning 14.0 26.0 X 262122 0 19152 Deborah Proctor BOARD CHAIR 1.0 8.0 X X 0 0 0 Vince Forte Vice Chairman 1.0 4.0 X X 0 0 0 Peter Dunckel Director 1.0 4.0 X 0 0 0 Nancy Duranteau Director 1.0 4.0 X 0 0 0 Joanne Handy Director 1.0 4.0 X 0 0 0 Mary Ellen Heising Director 1.0 4.0 X 0 0 0 Laura Jacobs Director 1.0 4.0 X 0 0 0 Jimmie Kennedy Director 1.0 4.0 X 0 0 0 Kevin Kroeker Director 1.0 4.0 X 0 0 0 Marion McGovern Director 1.0 4.0 X 0 0 0 Kay Murphy Director 1.0 4.0 X 0 0 0 Suanne Ramar Director 1.0 4.0 X 0 0 0 Lannie Tonnu Director 1.0 4.0 X 0 0 0 Oliver Wesson Jr Director 1.0 4.0 X 0 0 0 Susan Whittaker Director 1.0 4.0 X 0 0 0 5806911 397498 366563 76 false true false Deloitte Consulting LLP PO Box 844717 DALLAS TX 75284 Consulting Services 3120000 JJ Building Company Inc 342 South Motor Ave AZUSA CA 91702 CONSTRUCTION SVCS 2356649 Baltadano Construction Inc 3003 Calle Noguera SANTA BARBARA CA 93105 Construction Svcs 2255008 Rehab Alliance 22995 Mill Creek Drive Suite A LAGUNA HILLS CA 92653 Physical Therapy 2076785 Netpros Technologies Inc 3843 S Briston Street Suite 210 SANTA ANA CA 92028 IT Services 3287976 220 104432 1385818 90000 1580250 Resident and Net Patient Services 623000 141104627 141104627 Amortization of Accomodation Fees 623000 11219908 11219908 MANAGEMENT FEES 641610 3848524 3848524 156173059 11990444 11990444 0 0 2633415 2633415 0 2633415 2633415 246423000 24000 217123572 29299428 24000 29323428 29323428 0 0 0 0 0 0 0 0 0 Other Income 900099 821588 821588 Loss on Extinguishment of Debt 900099 -6011773 -6011773 -5190185 196510411 156994647 37935514 129200139 129200139 0 0 0 3904856 1734108 2170748 0 49648369 41945566 7702803 1596054 1374055 221999 14869974 9191456 5678518 4499535 3794767 704768 303 303 1032036 1032036 403475 403475 0 0 2235998 2235998 8048731 7054261 994470 1966077 1894180 71897 7867919 7477112 390807 726848 13085 713763 0 7464677 6724629 740048 682474 294697 387777 0 0 7166206 7166206 0 33730288 33730288 3156591 3156591 Food 7244084 7244084 Equipment Rental and Maintenan 3282606 998030 2284576 Education, Employee Recruitmen 1499054 1225177 273877 Taxes, Licenses and Dues 1332183 951054 381129 11738184 10703616 1034568 303296661 275873101 27423560 0 6896585 13376795 6402672 0 0 0 10531441 2660003 0 0 0 0 200000 0 0 0 4289024 3631826 637514883 321979200 371354563 315535683 369418953 356658784 0 0 7698201 24705144 0 0 43198892 105200883 819990331 821769118 18676921 24691137 0 0 41090014 147201458 193269193 321713378 0 0 0 0 94802775 105615903 0 0 114404584 14417569 462243487 613639445 X 327971092 207044575 29775752 1085098 357746844 208129673 819990331 821769118 X -106786250 -16017494 -26813427 X false true X true false X 1896121 2136148 962047 4745417 1580250 11319983 120685285 124220982 131672241 119325787 156994647 652898942 0 0 0 122581406 126357130 132634288 124071204 158574897 664218925 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 664218925 25961912 27096750 28159576 29252379 14653859 125124476 0 25961912 27096750 28159576 29252379 14653859 125124476 0 -1758695 3412143 906320 802244 0 3362012 146784623 156866023 161700184 154125827 173228756 792705413 0.83791 0.81420 0.15785 0.17150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31572130 31572130 378006878 193453501 184553377 13629165 10509314 3119851 165525534 104196307 61329227 48781176 13820078 34961098 315535683 Deposits 104857 Intercompany 91794802 Other Asset 8159392 Operating ROU Asset 5141832 105200883 0 Deposit 1032160 Refundable Resident Fees 3288279 Other Liability 961338 Worker's Compensation - Long Term 3211257 Exchange 21110 Operating Lease Liability 5891817 Payable to 3rd Party 11608 14417569 Form 990, 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. true Covia Communities 800 N BRAND BLVD FL19 GLENDALE CA 91203 954540601 501(C)(3) 129200139 General Funding 1 Form 990, Schedule I, Part I, Line 2 The organization makes grants only to its related organizations and from time to time to public charities with similar missions. X X true true X X X X false true false false false false false false false John Woodward Chief Executive Officer 669252 0 325813 0 37637 0 8700 0 1568 0 1042970 0 0 0 Eduardo Salvador Chief Financial Officer 379473 0 146102 0 18189 0 47047 0 2064 0 592875 0 0 0 Joseph Butler Secretary 328726 0 111356 0 31689 0 8700 0 3019 0 483490 0 0 0 Jeff Sianko Division VP 242341 0 82577 0 15183 0 8700 0 12218 0 361019 0 0 0 Randy Herzig DIVISION VP 214887 0 51667 0 13392 0 22303 0 16068 0 318317 0 0 0 Kari Olson CIO 337144 0 120999 0 20121 0 43789 0 12850 0 534903 0 0 0 Ronald Schaefer COO - END:Feb 2022 356919 0 112835 0 20990 0 8585 0 20337 0 519666 0 0 0 Mary McMullin CHIEF STRATEGY & ADV OFFICER 274723 152538 82437 0 15908 0 6809 2658 26560 12969 406437 168165 0 0 Diana Jamison Chief Capital Strategies Offic 367053 244960 113354 0 20312 0 7366 4079 7414 2070 515499 251109 0 0 Desiree Burton SVP-HUMAN RESOURCES 293557 0 130342 0 19043 0 8700 0 2280 0 453922 0 0 0 Winston Hughes VP Information Technology 190152 0 87206 0 405 0 8594 0 19715 0 306072 0 0 0 Sally Plank Executive Director 245919 0 49042 0 18044 0 8700 0 13549 0 335254 0 0 0 Eddie Okada Director Financial Planning 186610 0 65735 0 9777 0 7314 0 11838 0 281274 0 0 0 SCHEDULE J, PART I, LINE 1A FINANCIAL PLANNING SERVICES ARE PROVIDED TO CERTAIN OFFICERS, KEY EMPLOYEES AND THE HIGHEST COMPENSATED EMPLOYEES; THE VALUE OF THIS BENEFIT IS INCLUDED IN THEIR INCOME. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS ARE MADE WITH RESPECT TO SUCH PAYMENTS. Schedule J, Part 1, Line 4B Payment from a Supplemental nonqualified retirement plan: Amounts Included in W-2 Amounts in Deferred ------------------------- -------------------- John Woodward $30,122 NONE Joseph Butler $14,565 NONE Eduardo Salvador $16,947 $38,347 Mary McMullin $9,884 NONE Diana Jamison $10,692 NONE SALLY PLANK $11,226 NONE EDDIE ODAKA $8,163 NONE Desiree Burton $12,979 NONE Kari Olson $15,299 $35,089 Ronald Schaefer $12,462 NONE Randy Herzig $9,790 $14,100 Jeff Sianko $10,801 NONE A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTH 680164610 13080SH72 2021-09-09 221713469 See Part VI false false false B California Statewide Communities Development Autho 680164610 13080SSE5 2017-09-06 108088145 SEE PART VI false false false A 0 0 221713469 0 0 0 1919131 0 0 123509179 86838671 9446487 true false false true B 2475000 0 108233789 0 0 0 1779680 0 0 5428178 101025931 0 2021 true false false true A false true true true false 0.00400 0.00400 false false false true B false false true true false 0 false false false true A false false true false true false 0 false 0 false true B false false true false false false 0 false 0 false true A true B true COLUMN A: PART I (F) PURPOSE OF THE BONDS WAS TO (a) refund, on a current basis, the Issuer's Series 2015 Bonds originally issued on March 20, 2015; (b) refund, on a current basis, the Issuer's Series 2017B Bonds originally issued on September 28, 2017; (c) finance the acquisition, construction, improvement, renovation, remodeling and equipping of certain health care facilities; and (d) to acquire the Covia Facilities. COLUMN A: PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN A: PART IV, LINE 2(B) THE REFUNDING PORTION OF BOND PROCEEDS WERE EXPENDED TO FINANCE A CURRENT REFUNDING, WHICH HAS MET AN EXCEPTION TO THE REBATE REQUIREMENT. COLUMN B: PART I (F) PURPOSE OF THE BONDS WAS TO CURRENT REFUND PRIOR BONDS AND TO FINANCE CAPITAL PROJECTS. COLUMN B: PART II, LINE 15 THE BONDS REFUNDED BY SERIES 2017A WERE ISSUED ON 06/06/2007 AND 06/28/2012. COLUMN B: PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN B: PART II, LINE 3 THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. COLUMN B: PART IV, LINE 2 (B) THE REFUNDING PORTION OF BOND PROCEEDS WERE EXPENDED TO FINANCE A CURRENT REFUNDING, WHICH HAS MET AN EXCEPTION TO THE REBATE REQUIREMENT. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: CFO AND CONTROLLER REVIEW FORM 990. EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FINAL FORM 990 BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C process for monitoring compliance with conflict of interest policy: FRONT PORCH COMMUNITIES AND SERVICES REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. EACH YEAR, ALL BOARD MEMBERS, OFFICERS AND SENIOR MANAGEMENT MEMBERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST FORM DISCLOSING ANY CONFLICTS OF INTEREST. IF A CONFLICT IS IDENTIFIED, THE DETAILS ARE DISCUSSED BY MEMBERS OF THE BOARD AND A DECISION RENDERED AS TO THE APPROPRIATE ACTION TO BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15A & 15B DETERMINING TOP MANAGEMENT COMPENSATION: IN ESTABLISHING THE COMPENSATION OF THE CEO, OTHER TOP MANAGEMENT OFFICIALS, OTHER OFFICERS AND KEY EMPLOYEES, FRONT PORCH COMMUNITIES AND SERVICES UTILIZES A COMPENSATION COMMITTEE, COMPENSATION STUDIES, AND AN INDEPENDENT COMPENSATION CONSULTANT. FINAL COMPENSATION AMOUNTS ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND HAVE BEEN COMPLETED DURING THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: FRONT PORCH COMMUNITIES AND SERVICES' CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE. IT DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. Form 990, Part XI, Line 9 OTHER CHANGES IN NET ASSETS: THE ($26,813,427) DIFFERENCE IN NET ASSETS REPRESENTS ADJUSTMENTS AND TRANSFERRED NET ASSETS IN RELATION TO THE MERGERS WITH FRONT PORCH COMMUNITIES OPERATING GROUP AND OTHER ENTITIES. Form 990, Part III, Line 3 SIGNIFICANT CHANGES: FRONT PORCH COMMUNITIES AND SERVICES COMPLETED TWO MERGERS DURING THE FISCAL YEAR. ON OCTOBER 12TH, 2021 FRONT PORCH COMMUNITIES AND SERVICES MERGED WITH FRONT PORCH COMMUNITIES AND SERVICES - CASA DE MANANA, LLC, FRONT PORCH COMMUNITIES AND SERVICES - CLAREMONT MANOR, LLC, FRONT PORCH COMMUNITIES AND SERVICES - FREDERICKA MANOR,LLC, AND FRONT PORCH COMMUNITIES AND SERVICES - KINGSLEY MANOR, LLC. ON DECEMBER 31ST, 2021 FRONT PORCH COMMUNITIES AND SERVICES MERGED WITH FRONT PORCH COMMUNITIES OPERATING GROUP, LLC. CARING HOUSING MINISTRIES 3204 ROSEMEAD BLVD EL MONTE CA 91731 954540601 AFFORD. HOUSE CA 501(C)(3) 10 FPC&S true SUNNY VIEW LUTHERAN HOME 22445 CUPERTINO ROAD CUPERTINO CA 95014 941542379 HUD SR. LIVNG CA 501(C)(3) 10 FPC&S true FRONT PORCH ENTERPRISES 800 N BRAND BLVD 19TH FLOOR GLENDALE CA 91203 383739147 SUPPORT SERV. CA 501(C)(3) 12A NA false FRONT PORCH COMMUNITIES OPERATING GROUP 800 N BRAND BLVD 19TH FLOOR GLENDALE CA 91203 455071290 RETIRE. COMM. CA 501(C)(3) 10 FPC&S true Front Porch Communities Foundation 800 N BRAND BLVD FL 19 Glendale CA 91203 953862907 SUPPORT ORG CA 501(C)(3) 7 fpc&s true false false true false false false false false false false false true false false false false false false true front porch communities operating group L 3848524 book value front porch communities foundation C 104432 Book value front porch communities operating group S 12888478 book value