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 941591805 Covia Group % DENISA FEDDERSEN CONTROLLER COVI 9259567400 800 N Brand Blvd Fl 19 Glendale CA 91203 EDUARDO SALVADOR CFO 9259567400 2023-02-15 true Kevin Gerber 999009999 Jeanette Verrelli P00742631 9185842900 2021 2023-03-07 01:45:13Z X X JOHN WOODWARD 800 N BRAND BLVD FL 19 GLENDALE CA 91203 120804 false X WWW.FRONTPORCH.ORG X 1963 CA SUPPORTS AFFILIATES' MISSIONS THROUGH IDENTIFYING, FUNDING, AND DEVELOPING GROWTH OPPORTUNITIES. X 15 15 0 15 0 0 0 0 230082 0 1099049 120804 0 0 1329131 120804 0 0 0 0 582513 148120 0 0 0 1082803 149218 1665316 297338 -336185 -176534 17576923 0 109204 0 17467719 0 X THE PURPOSE OF COVIA GROUP IS TO SUPPORT ITS AFFILIATES' MISSIONS BY IDENTIFYING, FUNDING, AND DEVELOPING STRATEGIC GROWTH OPPORTUNITIES IN QUALITY NON-PROFIT SENIOR HOUSING AND SUPPORT SERVICES. false true 159351 ON BEHALF OF ITS SUBSIDIARY SUPPORTED ORGANIZATIONS, COVIA GROUP EXPLORED ONE CONTINUING AND ONE NEW EXPANSION OPPORTUNITY RELATED TO THE CONTINUING CARE RETIREMENT COMMUNITY MISSION; ONE NEW EXPANSION OPPORTUNITY RELATED TO THE AFFORDABLE HOUSING MISSION; AND ONE NEW EXPANSION OPPORTUNITY RELATED TO THE HOME AND COMMUNITY BASED SERVICES MISSION. AS OF THE END OF THE YEAR, ALL FOUR EXPANSION OPPORTUNITIES CONTINUE TO BE EXPLORED AND ARE UNDER ACTIVE CONSIDERATION BY THE SUPPORTED ORGANIZATIONS. COVIA GROUP EXPLORED PROVIDING MANAGEMENT SERVICES TO CONTINUING CARE COMMUNITIES. CURRENTLY MANAGEMENT SERVICES ARE BEING PROVIDED TO ONE CONTINUING CARE COMMUNITY. 159351 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 true true true false false false true 2 0 true 0 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 true true true true true true false false false CA X X DENISA FEDDERSEN CONTROLLER 9259567410 2185 N CALIFORNIA BLVD SUITE 215 WALNUT CREEK CA 94549 John Woodward CEO 2.0 38.0 X 0 1032702 10268 Diana Jamison TREASURER, CFO 2.0 38.0 X 0 745679 20929 Eduardo Salvador CFO 2.0 38.0 X 0 543764 49111 Mary McMullin SEC./CHIEF STRGY & ADV OFFICER 2.0 38.0 X 0 525606 48996 Ronald Schaefer COO - END:Feb 2022 2.0 38.0 X 0 490744 28922 Joseph Butler Assistant Secretary 2.0 38.0 X 0 471771 11719 Christopher Ichien VP OF LIFE PLAN OPERATIONS 1.0 39.0 X 0 321974 43680 Christopher Dana VP Of information technology 1.0 39.0 X 0 258563 73964 PETER DUNCKEL DIRECTOR 1.0 4.0 X 0 0 0 NANCY DURANTEAU DIRECTOR 1.0 4.0 X 0 0 0 VINCE FORTE VICE CHAIR 1.0 4.0 X 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 DEBORAH PROCTOR CHAIR 1.0 8.0 X 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 4390803 287589 0 false true false 0 0 0 120804 120804 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 120804 120804 0 0 0 0 0 0 108418 108418 10384 10384 23529 23529 5789 5789 12843 12843 87344 87344 37800 37800 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11080 11080 Taxes & Licenses 151 151 297338 159351 137987 0 0 0 826539 0 0 0 50988 0 0 0 0 0 0 0 0 0 0 0 0 0 15256020 0 0 0 0 0 0 0 1443376 0 17576923 0 105900 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3304 0 109204 0 X 17467719 0 0 0 17467719 0 17576923 0 X -176534 -604709 -16686476 X false true X true false X X 12 COVIA COMMUNITIES & AFFILIATES - SEE SCH R 946130471 10 true 159351 0 1 159351 0 false true false false false false false false false false false false false false false true true true X true true SCHEDULE A, PART IV, SECTION A, LINE 1 COVIA GROUP SERVES AS THE PARENT OF AN INTEGRATED SYSTEM AND AS SUCH PROVIDES SUPPORT TO COVIA COMMUNITIES, ITS SUPPORTED ORGANIZATION, AND OTHER ORGANIZATIONS THAT ARE PART OF THE INTEGRATED SYSTEM OF WHICH THE CORPORATION IS THE PARENT. SCHEDULE A, PART IV, SECTION A, LINE 2 COVIA GROUP HAS 12 SUPPORTED ORGANIZATIONS THAT ARE PART OF AN INTEGRATED SYSTEM. THE SUPPORTED ORGANIZATIONS OF COVIA GROUP ARE ENTITIES EXEMPT UNDER 509(A)(1) OR 509(A)(2) EXCEPT FOR THREE OF THE SUPPORTED ORGANIZATIONS. THESE THREE ORGANIZATIONS ARE SUPPORTING ORGANIZATIONS UNDER 509(A)(3) THAT SUPPORT AN ORGANIZATION UNDER 509(A)(2). ALL OF THESE ORGANIZATIONS ARE INCLUDED IN THE INTEGRATED SYSTEM AND ARE PART OF THE RELATED GROUP THAT IS REPORTED AT SCHEDULE R. SCHEDULE A, PART IV, SECTION D, LINE 3 SIGNIFICANT VOICE IN INVESTMENT AND ASSETS: COVIA GROUP SUPPORTS ITS SUBSIDIARY AND AFFILIATED ORGANIZATIONS (LISTED AT SCHEDULE A, PART I, LINE 12G) THAT ARE EXEMPT UNDER SECTION 509(A)(1) OR 509(A)(2) OF THE CODE. THE SUPPORTED ORGANIZATION APPOINTS TWO OF FIVE OF THE DIRECTORS OF THE ORGANIZATION AND THE PRESIDENT/CEO OF THE SUPPORTED ORGANIZATION SERVES, EX OFFICIO, AS THE PRESIDENT/CEO OF THE ORGANIZATION. EACH BENEFICIARY ORGANIZATION OF COVIA GROUP HAS A SIGNIFICANT VOICE. CONSISTENT WITH THE BOARDS FIDUCIARY DUTIES, INVESTMENT POLICIES AND USE OF INCOME AND ASSETS DIRECTLY FURTHERS THE PURPOSES OF ITS SUPPORTED ORGANIZATIONS AND, BUT FOR ITS EXISTENCE OF COVIA GROUP, SUCH ACTIVITIES WOULD BE CONDUCTED BY THE SUPPORTED ORGANIZATIONS THEMSELVES. DURING THE YEAR COVIA GROUP TOGETHER WITH RELATED SUBSIDIARIES AND AFFILIATED ORGANIZATIONS DISCUSS INVESTMENT POLICIES AND THE ASSET MIX OF INVESTMENTS HELD BY COVIA GROUP. SCHEDULE A, PART IV, SECTION E, LINE 2A THE SOLE PURPOSE OF COVIA GROUP AS STATED IN ITS ARTICLES OF INCORPORATION ("ARTICLES") IS TO PROVIDE FINANCIAL, ADMINISTRATIVE, PROGRAMMATIC AND OTHER FORMS OF SUPPORT TO ITS SUBSIDIARY AND AFFILIATED ORGANIZATIONS WHICH ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) AND WHICH ARE DEEMED TO BE PUBLICLY SUPPORTED CHARITIES UNDER 509(A)(1) OR (2). COVIA GROUP IS RESPONSIVE TO ITS SUPPORTED ORGANIZATIONS BY DEDICATING ITS OWN RESOURCES AND MANPOWER TO ADDRESS THE STRATEGIC GROWTH INITIATIVES WHICH HAVE BEEN IDENTIFIED BY ITS SUPPORTED ORGANIZATIONS. COVIA GROUP DOES NOT ENGAGE IN ANY OTHER BUSINESS OR ANY ENDEAVORS OTHER THAN AT THE REQUEST OF ITS SUPPORTED ORGANIZATIONS AND AS PROVIDED IN ITS ARTICLES. SCHEDULE A, PART IV, SECTION E, LINE 2B IN ORDER TO PURSUE THEIR OWN STRATEGIC GROWTH AND, BUT FOR THE EXISTENCE OF COVIA GROUP AS THEIR SUPPORTING ORGANIZATION, EACH OF THE SUPPORTED ORGANIZATIONS WOULD HAVE TO MARSHAL THEIR OWN EXPERTISE, FINANCIAL AND MANAGEMENT RESOURCES TO IDENTIFY, PURSUE AND EXECUTE ON THEIR GROWTH INITIATIVES. ONLY BECAUSE OF THE EXISTENCE OF COVIA GROUP CAN THE SUPPORTED ORGANIZATIONS UNDERTAKE SUCH GROWTH WITHOUT USING ITS OWN RESOURCES. 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 Assistant Secretary 0 328726 0 111356 0 31689 0 8700 0 3019 0 483490 0 0 Christopher Dana VP Of information technology 0 209388 0 15620 0 33555 0 22085 0 51879 0 332527 0 33555 Christopher Ichien VP OF LIFE PLAN OPERATIONS 0 282581 0 19416 0 19977 0 18015 0 25665 0 365654 0 19977 Ronald Schaefer COO - END:Feb 2022 0 356919 0 112835 0 20990 0 8585 0 20337 0 519666 0 0 Mary McMullin SEC./CHIEF STRGY & ADV OFFICER 0 427261 0 82437 0 15908 0 9467 0 39529 0 574602 0 0 Diana Jamison TREASURER, CFO 0 612013 0 113354 0 20312 0 11445 0 9484 0 766608 0 0 SCHEDULE J, PART I, LINE 4B payment from a supplemental nonqualified retirement plan: Covia Communities has a 457F plan for the following individuals. The participants of the plan are those employees who are administrators and officers of Covia Communities and its affiliates. Administrators are the executive directors of the communities. from time to time the board may designate additional officers and administrators. Amounts Included in W-2 Amounts in Deferred ------------------------- -------------------- Diana Jamison $10,692 NONE Christopher Dana $33,555 NONE Ronald Schaefer $12,462 NONE Christopher Ichien $19,977 NONE Mary McMullin $9,884 NONE John Woodward $30,122 NONE Joseph Butler $14,565 NONE Eduardo Salvador $16,947 $38,347 Schedule J, Part I ALL OF THE EMPLOYEES LISTED ON FORM 990 PART VII SECTION A -- OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES -- ARE EMPLOYED AND COMPENSATED BY COVIA COMMUNITIES. COVIA COMMUNITIES REPORTS 100% OF THE INDIVIDUAL'S COMPENSATION ON W-2'S ISSUED BY COVIA COMMUNITIES. HOWEVER, SOME OF THESE EMPLOYEES ARE ASSIGNED DUTIES FOR OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THESE RELATED ORGANIZATIONS). Schedule J, Part II, Column (C) 457(f): THE AMOUNT REPORTED IN COLUMN C INCLUDES THE AMOUNT ACCRUED UNDER THE 457(F) PLAN FOR EACH PARTICIPANT DURING THE CURRENT YEAR. THIS AMOUNT WILL AGAIN BE REPORTED IN COLUMN F IN THE SUBSEQUENT YEAR IN WHICH THE AMOUNT BECOMES VESTED AND IS ACTUALLY PAID TO THE PARTICIPANT. 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. savings & temporary cash investments 2022-03-31 686441 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Investments - Publicly traded securities 2022-03-31 15376823 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Investment in Affiliate 2022-03-31 450900 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Other Asset 2022-03-31 176071 Book Value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Intercompany Receivable 2022-03-31 3026 book value 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) Accounts Payable & Accrued Expenses 2022-03-31 6785 BOOK VALUE 954538269 FRONT PORCH COMMUNITIES AND SERVICE 800 NORTH BRAND BOULEVARD 19TH FL Glendale CA 91203 501(C)(3) true true false false true true true true false Form 990, Schedule N, Part I COVIA GROUP ENTERED INTO AN AGREEMENT ON SEPTEMBER 14, 2021 TO MERGE INTO FRONT PORCH COMMUNITIES AND SERVICES EFFECTIVE AS OF APRIL 1, 2022. Form 990, Schedule N, Part I, line 2a DIRECTORS OF THE ORGANIZATION WHO DID/WILL BECOME DIRECTORS OF TRANSFEREE ORGANIZATION: - PETER DUNCKEL - NANCY DURANTEAU - VINCE FORTE - MARY ELLEN HEISING - SUANNE RAMAR Form 990, Schedule N, Part I, line 2b Officers and Key Employees OF THE ORGANIZATION WHO DID/WILL BECOME EMPLOYEES OF the TRANSFEREE ORGANIZATION: - DIANA JAMISON - MARY MCMULLIN - Christopher Ichien - Christopher Dana FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE CFO CONDUCTED A COMPLETE AND THOROUGH REVIEW OF THE FORM 990. AN ELECTRONIC COPY OF THE FORM 990 WAS POSTED ON THE ORGANIZATION'S INTERNAL WEBSITE FOR BOARD REVIEW AND ADDITIONALLY, SENT VIA EMAIL DIRECTLY TO EACH BOARD MEMBER FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A TRANSACTION BASIS. THE POLICY APPLIES TO ALL INTERESTED PERSONS INCLUDING ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IN THE ORGANIZATION. ANY OFFICER OR BOARD MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST IN ANY MATTER MUST DISCLOSE THE EXISTENCE AND NATURE OF THE CONFLICT. AFTER DISCLOSURE OF A POTENTIAL CONFLICT OF INTEREST TO THE BOARD, THE INTERESTED OFFICER OR BOARD MEMBER WOULD LEAVE THE BOARD MEETING WHILE THE CONFLICT OF INTEREST IS DISCUSSED AND/OR VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, WWW.FRONTPORCH.ORG. THE GOVERNING/ORGANIZING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990, Part VI, Section B, Line 15 DETERMINING COMPENSATION: SENIOR MANAGEMENT EMPLOYEES LISTED IN PART VII ARE EMPLOYEES OF COVIA COMMUNITIES, A RELATED ORGANIZATION. THEY ARE PAID AND ISSUED W2S BY COVIA COMMUNITIES. COVIA COMMUNITIES USES AN INDEPENDENT CONSULTANT WHO ANALYZES AND REPORTS ON REASONABILITY OF COMPENSATION EVERY TWO YEARS. THE CONSULTANT IS INDEPENDENT OF MANAGEMENT AND REPORTS DIRECTLY TO THE CHAIRMAN OF THE BOARD. THE CONSULTANT REVIEWS AND PROVIDES A REPORT ON ANY ISSUES WITH THE COMPENSATION THE CEO AND/OR THE CFO RECEIVE INCLUDING ANY ISSUES AROUND EXCESS COMPENSATION. ADDITIONALLY, ALL KEY EXECUTIVES' COMPENSATION ARE REVIEWED BY THE CONSULTANT. THIS REVIEW INCLUDES TOTAL CASH COMPENSATION AND BENEFITS INCLUDING RETIREMENT PLANS. EVERY YEAR, THE VICE PRESIDENT OF HUMAN RESOURCES REVIEWS THE COMPENSATION FOR ALL MANAGEMENT AGAINST MARKET ANALYSIS GUIDELINES AND RECOMMENDS CHANGES. THIS REVIEW ALSO INCLUDES A TEST OF BENEFITS AGAINST SIMILAR COMPANIES. Form 990, Part XI, Line 9 OTHER CHANGES IN NET ASSETS: COVIA GROUP ENTERED INTO AN AGREEMENT ON SEPTEMBER 14, 2021 TO MERGE INTO FRONT PORCH COMMUNITIES AND SERVICES EFFECTIVE AS OF APRIL 1, 2022. THE ($16,686,476) IN OTHER CHANGES REPRESENTS THE AMOUNT OF NET ASSETS TRANSFERRED TO FRONT PORCH COMMUNITIES AND SERVICES. Form 990, Part III, Line 3 CEASING OPERATIONS: COVIA GROUP ENTERED INTO AN AGREEMENT ON SEPTEMBER 14, 2021 TO MERGE INTO FRONT PORCH COMMUNITIES AND SERVICES EFFECTIVE AS OF APRIL 1, 2022. SENIOR RESOURCESHOME LLC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 300747769 DORMANT CA COVIA GROUP COVIA FOUNDATION 800 N Brand Blvd 19th Floor GLENDALE CA 91203 460502111 support org CA 501(C)(3) lINE 12A i covia comm false Presidio Gate Apartments 2185 N CALIFORNIA BLVD STE 215 Walnut Creek CA 94596 680012837 HOUSING CA 501(c)(3) line 7 CAC false OAK CENTER TOWERS 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942148270 HOUSING CA 501(c)(3) LINE 10 CAC false JENNINGS SENIOR HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 113754507 HOUSING CA 501(c)(3) LINE 10 CAC false COVIA COMMUNITIES 800 N Brand Blvd 19th Floor glendale CA 91203 946130471 HOUSING CA 501(C)(3) line 10 FPC&S false COVIA AFFORDABLE COMMUNITIES 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 943382412 HOUSING CA 501(c)(3) LINE 12B II FPC&S false COMMUNITY HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942264235 HOUSING CA 501(c)(3) line 10 cac false LYTTON IV HOUSING CORPORATION 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 770324027 HOUSING CA 501(c)(3) lINE 10 CAC false LYTTON GARDENS INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942670036 DORMANT CA 501(C)(3) LINE 3 COVIA GROUP true SHIRES MEMORIAL CENTER 2185 N CALIFORNIA BLVD STE 215 Walnut Creek CA 94596 941558214 HOUSING CA 501(c)(3) LINE 10 CAC false BETHANY CENTER SENIOR HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 952593423 HOUSING CA 501(c)(3) LINE 10 CAC false BETHANY CENTER FOUNDATION OF SAN FRANCIS 2185 N CALIFORNIA BLVD STE 215 Walnut Creek CA 94596 203282466 SUPPORT ORG CA 501(c)(3) LINE 12A I BETHANY CTR false Front Porch Communities and Services 800 N Brand Blvd 19th Floor Glendale CA 91203 954538269 Retire. Hous. CA 501(C)(3) 10 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 false CARING HOUSING MINISTRIES 3204 Rosemead Blvd El Monte CA 91731 954540601 Aff. Housing CA 501(C)(3) 10 FPC&S false Sunny View Lutheran Home 22445 CUPERTINO ROAD Cupertino CA 95014 941542379 HUD SENIOR LI CA 501(C)(3) 10 FPC&S 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 OAK CENTERS LP 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 522456294 HOUSING CA NA false false false false false true true false false false false false false true true true true true false true false