2023-02-15T15:18:30-06:00 2021-12-31 FORVIS LLP 110 N Elgin Ave Suite 400 Tulsa OK 741201490 990 2021-04-01 455071290 Front Porch Communities Operating Group LLC % MARIE HAYRAPET FRON 8187298100 800 N Brand Boulevard Suite 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 X John Woodward 800 N BRAND BOULEVARD 19TH FL GLENDALE CA 91203 63438130 false X N/A X 2012 CA TO LEASE, OPERATE, MANAGE, AND MAINTAIN FOUR NON-PROFIT RETIREMENT COMMUNITIES FOR ITS SOLE MEMBER, FRONT PORCH COMMUNITIES AND SERVICES. X 15 15 1072 15 0 0 0 0 80384626 63438130 0 0 0 0 80384626 63438130 0 0 0 0 40742778 30917921 0 0 0 49022291 29717350 89765069 60635271 -9380443 2802859 3007372 0 18698709 0 -15691337 0 X FRONT PORCH COMMUNITIES OPERATING GROUP, LLC'S PURPOSE IS TO LEASE, OPERATE, MANAGE, AND MAINTAIN FOUR NON-PROFIT RETIREMENT COMMUNITIES FOR ITS SOLE MEMBER, FRONT PORCH COMMUNITIES AND SERVICES. false true 56786747 63438130 DURING THE YEAR FRONT PORCH COMMUNITIES OPERATING GROUP, LLC MAINTAINED AND OPERATED FOUR RETIREMENT COMMUNITIES, CASA DE MANANA, CLAREMONT MANOR, KINGSLEY MANOR AND FREDERICKA MANOR BY PROVIDING OPERATIONS, ACCOUNTING, FINANCE, MARKETING, HUMAN RESOURCE, INFORMATION TECHNOLOGY, AND LEGAL SUPPORT. 56786747 true false false false false false false false false false false false false false false false false true false false false false false false false false false false false true false false false false false false false false false false true false false true false false false true X 0 0 1072 true false false false false false false false false false false false false X 15 15 false false false false false false false true true false false false true true true true true false false false CA X MARIE HAYRAPET 8182544100 800 N BRAND BLVD 19TH FLOOR GLENDALE CA 91203 John Woodward CEO 9.0 31.0 X 0 1032702 10268 Diana Jamison CHIEF CAPITAL STRATEGIES OFFIC 12.0 28.0 X 0 745679 20929 Eduardo Salvador Cfo 11.0 29.0 X 0 543764 49111 Mary McMullin Chief Strategy & Adv Officer 12.0 28.0 X 0 525606 48996 Kari Olson CIO 13.0 27.0 X 0 478264 56639 RonALD Schaefer COO - END: FEB 2022 12.0 28.0 X 0 490744 28922 Joseph Butler SECRETARY 4.0 36.0 X 0 471771 11719 Desiree Burton SVP - HR 13.0 27.0 X 0 442942 10980 Jeff Sianko DIVISION VP 8.0 32.0 X 0 340101 20918 Sally Plank EXECUTIVE DIRECTOR 13.0 27.0 X 0 313005 22249 Randy Herzig Divisional VP 24.0 16.0 X 0 279946 38371 Winston Hughes VP Information Technology 13.0 27.0 X 0 277763 28309 Eddie Okada Officer 13.0 27.0 X 0 262122 19152 Deborah Proctor Chairman 1.0 8.0 X X 0 0 0 Vince Forte Vice Chair 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 0 6204409 366563 0 false true false 0 0 Resident and net patient services 623000 63435988 63435988 Amortization of Accommodation Fees 623000 2142 2142 63438130 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 63438130 63438130 0 0 0 0 0 0 22513104 22513104 660249 660249 5839856 5839856 1904712 1904712 3848524 3848524 0 0 0 0 0 4420476 4420476 785173 785173 2127875 2127875 339654 339654 0 7172535 7172535 88302 88302 0 0 854990 854990 0 3438728 3438728 227835 227835 Food 3086229 3086229 Equip Rental and Maintenance 498610 498610 Employee Expense 670645 670645 Taxes, Licenses & Dues 1196343 1196343 961431 961431 60635271 56786747 3848524 0 239731 0 0 0 0 0 3353705 0 0 0 0 0 0 0 0 0 146448 0 0 0 0 0 0 0 0 0 413735 0 -1146247 0 3007372 0 13646031 0 0 0 239437 0 0 0 0 0 0 0 0 0 0 0 4813241 0 18698709 0 X -15691337 0 0 0 -15691337 0 3007372 0 X 2802859 12888478 X false true X true false X 17291 24809 3403 0 0 45503 79285420 82988935 84633372 80384626 63438130 390730483 0 0 0 79302711 83013744 84636775 80384626 63438130 390775986 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 390775986 0 0 0 0 0 79302711 83013744 84636775 80384626 63438130 390775986 1.00000 1.00000 0.00000 0.00000 X 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. false true false false false false false false false John Woodward CEO 0 669252 0 325813 0 37637 0 8700 0 1568 0 1042970 0 0 Eduardo Salvador Cfo 0 379473 0 146102 0 18189 0 47047 0 2064 0 592875 0 0 Joseph Butler SECRETARY 0 328726 0 111356 0 31689 0 8700 0 3019 0 483490 0 0 Jeff Sianko DIVISION VP 0 242341 0 82577 0 15183 0 8700 0 12218 0 361019 0 0 Randy Herzig Divisional VP 0 214887 0 51667 0 13392 0 22303 0 16068 0 318317 0 0 Kari Olson CIO 0 337144 0 120999 0 20121 0 43789 0 12850 0 534903 0 0 RonALD Schaefer COO - END: FEB 2022 0 356919 0 112835 0 20990 0 8585 0 20337 0 519666 0 0 Mary McMullin Chief Strategy & Adv Officer 0 427261 0 82437 0 15908 0 9467 0 39529 0 574602 0 0 Diana Jamison CHIEF CAPITAL STRATEGIES OFFIC 0 612013 0 113354 0 20312 0 11445 0 9484 0 766608 0 0 Desiree Burton SVP - HR 0 293557 0 130342 0 19043 0 8700 0 2280 0 453922 0 0 Winston Hughes VP Information Technology 0 190152 0 87206 0 405 0 8594 0 19715 0 306072 0 0 Sally Plank EXECUTIVE DIRECTOR 0 245919 0 49042 0 18044 0 8700 0 13549 0 335254 0 0 Eddie Okada Officer 0 186610 0 65735 0 9777 0 7314 0 11838 0 281274 0 0 Schedule J, Part I, 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 Schedule J, Part I, Line 3a METHODS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALS: A RELATED ORGANIZATION USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, AND COMPENSATION STUDIES TO SET COMPENSATION FOR THE CEO AND OTHER TOP MANAGEMENT OFFICIALS, OFFICERS AND KEY EMPLOYEES. FINAL COMPENSATION AMOUNTS ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. CASH 2021-12-31 259719 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Accounts Receivable 2021-12-31 3209651 BOOK VALUE 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Prepaid Expenses 2021-12-31 253331 Book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) NET Land, Buildings, & Equipment 2021-12-31 85503633 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Intangible Assets 2021-12-31 413735 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Exchange 2021-12-31 21110 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Intercompany Receivable 2021-12-31 16065243 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Accounts Payable & Accrued Expenses 2021-12-31 5107549 BOOK VALUE 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Deferred Revenue 2021-12-31 237295 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Refundable Resident Fees 2021-12-31 3383356 BOOK VALUE 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Worker's Compensation 2021-12-31 2074850 BOOK VALUE 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Deposits 2021-12-31 176000 BOOK VALUE 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Other Liability 2021-12-31 1766483 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Intercompany Payable 2021-12-31 105869367 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) false false false false true true true true false Form 990, Schedule N, Part I FRONT PORCH COMMUNITIES OPERATING GROUP ENTERED INTO AN AGREEMENT ON DECEMBER 27, 2021 TO MERGE INTO FRONT PORCH COMMUNITIES AND SERVICES EFFECTIVE as of december 31, 2021. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: CFO AND CONTROLLER REVIEW THE 990, PREPARED BY FORVIS, LLP. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FINAL 990. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: FRONT PORCH COMMUNITIES OPERATING GROUP 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 C, LINE 19 AVAILABILITY OF DOCUMENTS: FRONT PORCH COMMUNITIES OPERATING GROUP'S FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE. IT DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. Form 990, Part III, Line 3 CEASING OPERATIONS: FRONT PORCH COMMUNITIES OPERATING GROUP ENTERED INTO AN AGREEMENT ON DECEMBER 27, 2021 TO MERGE INTO FRONT PORCH COMMUNITIES AND SERVICES EFFECTIVE AS OF DECEMBER 31, 2021. Form 990, Part V, Line 2a NUMBER OF EMPLOYEES: FRONT PORCH COMMUNITIES AND SERVICES, LLC IS THE COMMON PAY MASTER FOR ALL OF ITS RELATED ENTITIES, INCLUDING FRONT PORCH COMMUNITIES OPERATING GROUP. ALL W-2S ARE FILED BY FRONT PORCH COMMUNITIES AND SERVICES WITH PAYROLL EXPENSE ALLOCATIONS REPORTED ON FRONT PORCH COMMUNITIES OPERATING GROUP, LLC. THERE ARE 1,072 EMPLOYEES THAT DEVOTE TIME TO FRONT PORCH COMMUNITIES OPERATING GROUP, LLC THAT ARE PAID BY FRONT PORCH COMMUNITIES AND SERVICES. FORM 990, PART XI, LINE 9 Other CHANGES in NET ASSETS: $12,888,478 Other change represents Net Assets transferred in relation to the merger with Front Porch Communities and Services. FRONT PORCH COMMUNITIES AND SERVICES 800 N BRAND BLVD 19TH FLOOR GLENDALE CA 91203 954538269 RETIRE. HOUS. CA 501(C)(3) 10 NA false CARING HOUSING MINISTRIES 3204 ROSEMEAD BLVD EL MONTE CA 91731 954540601 AFFORD. HOUS. CA 501(C)(3) 10 FRONT PORCH false SUNNY VIEW LUTHERAN HOME 22445 CUPERTINO ROAD CUPERTINO CA 95014 941542379 HUD SENIOR LI CA 501(C)(3) 10 FRONT PORCH false Front Porch Communities Foundation 800 N BRAND BLVD FL 19 Glendale CA 91203 953862907 SUPPORT ORG CA 501(C)(3) 7 fpc&s false false false false false false false false false false false true false true false false true true true false