2021-02-12T08:27:49-06:00 2020-03-31 BKD LLP 110 N Elgin Ave Suite 400 Tulsa OK 741201490 990 2019-04-01 954538269 FRONT PORCH COMMUNITIES AND SERVICES % EDUARDO SALVADOR FRON 8182544100 800 NORTH BRAND BOULEVARD Suite 19T GLENDALE CA 912031231 EDUARDO SALVADOR CFO 8182544100 2021-02-15 true Shawn M Loader P01251358 9185842900 2021-02-15 2019 2022-09-23 18:48:47Z EDUARDO SALVADOR 800 NORTH BRAND BOULEVARD 19TH GLENDALE CA 912031231 343141184 false X WWW.FRONTPORCH.NET X 1995 CA FRONT PORCH PROVIDES HOUSING AND CARE SERVICES FOR RESIDENTS OF RETIREMENT HOMES AND SKILLED NURSING 11 11 2874 1300 0 0 4667487 1327701 124220982 131672241 13892981 5219281 20060384 20036339 162841834 158255562 257378 0 0 0 66950683 69120804 0 0 0 78804523 80902697 146012584 150023501 16829250 8232061 728802837 705048488 462119033 474689407 266683804 230359081 X FRONT PORCH'S MISSION IS MEETING NEEDS THROUGH EXCELLENCE IN HUMAN SERVICES. FRONT PORCH FULFILS 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 false 130244009 131672241 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 CAN 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. 553901 EACH YEAR, THE CORPORATION PROVIDES SERVICES TO RESIDENTS WITH LIMITED MEANS AND BENEFITS TO THE BROADER COMMUNITY. 1924206 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. 132722116 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 false false true true false false false false false false false false false false false false false false true true true true true false true 624 0 true 2874 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true true true true true false CA X EDUARDO SALVADOR 8182544100 800 NORTH BRAND BLVD 19TH FLOOR GLENDALE CA 912031231 John Woodward Chief Executive Officer 19.0 21.0 X 912716 0 143488 Roberta Jacobsen PRESIDENT 20.0 20.0 X 788786 0 16450 Kari Olson Chief Information Officer 20.0 20.0 X 463257 0 52927 Edward Salvador Chief Financial Officer 19.0 21.0 X 455473 0 48665 Joseph Butler SECRETARY 33.0 7.0 X 443672 0 10449 Desiree Burton SVP-Human Resources 20.0 20.0 X 400894 0 40511 Deborah Rompal VP Financial Services 15.0 25.0 X 400869 0 14557 Sally Plank EXECUTIVE DIRECTOR 20.0 20.0 X 361557 0 17882 Joan Woodworth SVP-Sales & Marketing 20.0 20.0 X 295223 0 25370 Randy Herzig DIVISION VP 16.0 24.0 X 264484 0 52098 Winston Hughes VP INFORMATION TECHNOLOGY 20.0 20.0 X 268396 0 17937 Jeff Sianko DIVISION VP 32.0 8.0 X 233278 0 16030 Nadine Roisman EXECUTIVE DIRECTOR 40.0 0.0 X 185789 0 18170 Oliver Wesson Jr BOARD CHAIR 1.0 4.0 X X 12000 0 0 Lannie Tonnu DIRECTOR 1.0 1.0 X 11000 0 0 Kevin Kroeker DIRECTOR 1.0 1.0 X 11000 0 0 Laura Jacobs DIRECTOR 1.0 1.0 X 11000 0 0 Kyle Ann Murphy DIRECTOR 1.0 1.0 X 11000 0 0 Robert Carlson DIRECTOR 1.0 1.0 X 11000 0 0 Kay Murphy DIRECTOR 1.0 1.0 X 11000 0 0 Susan Whittaker DIRECTOR 1.0 1.0 X 9500 0 0 Marion McGovern DIRECTOR 1.0 1.0 X 9500 0 0 Jimmie Kennedy DIRECTOR 1.0 1.0 X 8000 0 0 Deborah Proctor DIRECTOR 1.0 1.0 X 8000 0 0 5587394 0 474534 77 false true false NUERA CONTRACTING AND CONSULTING 814 MORENA BLVD SUITE 303 SAN DIEGO CA 92110 CONSTRUCTION 10033289 REHAB ALLIANCE 22995 MILL CREED DRIVE SUITE A LAGUNA HILLS CA 92653 PHYSICAL THERAPY 3262783 IMAGE DESIGN CONSTRUCTION 1753 N 2ND AVENUE UPLAND CA 91784 CONSTRUCTION 2800350 CHARLES K DUSENBERRY II INC 40473 GAVILAN MTN RD FALLBROOK CA 92028 CONSTRUCTION 1774298 NETPROS TECHNOLOGIES INC 3843 S BRITON STREET SUITE 210 SANTA ANA CA 92028 IT SERVICES 2883482 5 1327701 1327701 Resident and Net Patient Services 623000 116298472 116298472 Amortization of Accomodation Fees 623000 10293320 10293320 Management Fees 641610 5080449 5080449 131672241 8663903 8663903 0 0 19495673 19495673 0 19495673 19495673 181441000 184885622 -3444622 -3444622 -3444622 0 0 0 0 0 0 0 0 0 OTHER 900099 540666 540666 540666 158255562 132212907 24714954 0 0 0 0 4476131 2272897 2203234 0 45457956 40562686 4895270 1567230 1291219 276011 13627954 12451715 1176239 3991533 3528113 463420 19745 19745 640219 640219 335616 335616 8817 8817 0 2010222 2010222 9355293 8270783 1084510 1915886 1887081 28805 5287056 5026769 260287 423092 14023 409069 0 5931833 4980104 951729 755736 592222 163514 0 0 9315490 9315490 0 31039092 31039092 2154476 2154476 Food 6322336 6322336 Equipment Expense 2939904 916343 2023561 Employee Expense 1288619 1034531 254088 Taxes, Licenses and Dues 790432 771447 18985 368833 290789 78044 150023501 132722116 17301385 0 3603626 12844358 6704010 1048005 0 0 6802471 9120752 0 0 0 0 325000 0 0 0 5074069 5870678 815024665 445563629 360702706 369461036 305828148 263863243 0 0 6008621 6063594 0 0 33754186 36776822 728802837 705048488 19612240 17542030 0 0 41060891 42926707 186685345 191550647 0 0 0 0 105582364 102548527 0 0 109178193 120121496 462119033 474689407 X 242027295 207885625 24656509 22473456 266683804 230359081 728802837 705048488 8232061 -44556784 X false true X true false X 181957 2908805 1896121 2136148 962047 8085078 119277239 118551514 120685285 124220982 131672241 614407261 0 0 0 119459196 121460319 122581406 126357130 132634288 622492339 0 0 0 622492339 26546198 21636837 25961912 27096750 28159576 129401273 0 26546198 21636837 25961912 27096750 28159576 129401273 0 225368 7599546 -1758695 3412143 906320 10384682 146230762 150696702 146784623 156866023 161700184 762278294 0.81662 0.84561 0.16976 0.15391 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29875344 29875344 518530783 289355488 229175295 11955635 9059806 2895829 202950624 130106598 72844026 51712279 17041737 34670542 369461036 OTHER ASSETS 29670593 OPERATING LEASE ASSETS 7106229 36776822 0 DEPOSIT 605170 REFUNDABLE RESIDENT FEES 3096777 OTHER LIABILITY 66892191 REFUNDABLE ACCOM FEES 33822462 WORKERS COMPENSATION - LT 7346454 OPERATING LEASE LIABILITIES 8358442 120121496 Form 990, Schedule D, Part X, Line 2 The Corporation is a nonprofit organization as described in Section 501(c)(3) of the Code and has been recognized as exempt from federal income and state franchise taxes on related income pursuant to Section 509(a)(2) of the Code and similar provisions of the California Franchise Tax Code. However, the Corporation is subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in furtherance of the purposes for which it was granted exemption. For the fiscal years ended March 31, 2019 and 2018, no income tax provision has been recorded as the net income from any unrelated trade or business, in the opinion of management, is not material to the accompanying consolidated financial statements taken as a whole. The Corporation files tax returns in the U.S. federal jurisdiction. has been recorded as the net income from any unrelated trade or business, in the opinion of management, is not material to the accompanying consolidated financial statements taken as a whole. The Corporation files tax returns in the U.S. federal jurisdiction. X X X true true X X X X X false true false false false false false false false John Woodward Chief Executive Officer 668970 0 200812 0 42934 0 141869 0 1619 0 1056204 0 0 0 Edward Salvador Chief Financial Officer 349720 0 90366 0 15387 0 47128 0 1537 0 504138 0 0 0 Joseph Butler SECRETARY 305522 0 112461 0 25689 0 8400 0 2049 0 454121 0 0 0 Roberta Jacobsen PRESIDENT 405274 0 339196 0 44316 0 8400 0 8050 0 805236 0 200000 0 Jeff Sianko DIVISION VP 219919 0 0 0 13359 0 6648 0 9382 0 249308 0 0 0 Randy Herzig DIVISION VP 209983 0 48856 0 5645 0 45371 0 6727 0 316582 0 15960 0 Kari Olson Chief Information Officer 319722 0 122903 0 20632 0 46200 0 6727 0 516184 0 33487 0 Nadine Roisman EXECUTIVE DIRECTOR 151464 0 34038 0 287 0 17153 0 1017 0 203959 0 0 0 Desiree Burton SVP-Human Resources 278036 0 101789 0 21069 0 38463 0 2048 0 441405 0 30523 0 Deborah Rompal VP Financial Services 169096 0 224650 0 7123 0 10459 0 4098 0 415426 0 122528 0 Winston Hughes VP INFORMATION TECHNOLOGY 176831 0 91229 0 336 0 8280 0 9657 0 286333 0 0 0 Sally Plank EXECUTIVE DIRECTOR 233168 0 114746 0 13643 0 8400 0 9482 0 379439 0 26400 0 Joan Woodworth SVP-Sales & Marketing 228672 0 49856 0 16695 0 23373 0 1997 0 320593 0 13514 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. HOUSING IS PROVIDED BY A RELATED ENTITY AS A NONTAXABLE BENEFIT, TO ONE OFFICER OF THE ORGANIZATION. Schedule J, Part 1, Line 4B $30,122 - John Woodward (supplemental retirement vesting) $42,535 - Roberta Jacobsen (supplemental retirement vesting) $13,791 - Joseph Butler (supplemental retirement vesting) $14,639 - Eduardo Salvador (supplemental retirement vesting) $9,787 - Jeff Sianko (supplemental retirement vesting) $9,449 - Randy Herzig (supplemental retirement vesting) $14,486 - Kari Olson (supplemental retirement vesting) $5,552 - Deborah Rompal (supplemental retirement vesting) $12,527 - Desiree Burton (supplemental retirement vesting) $10,629 - Sally Plank (supplemental retirement vesting) $10,317 - Joan Woodworth (supplemental retirement vesting) $33,469 - John Woodward (supplemental retirement deferral) $38,728 - Eduardo Salvador (supplemental retirement deferral) $13,606 - Randy Herzig (supplemental retirement deferral) $37,800 - Kari Olson (supplemental retirement deferral) $30,063 - Desiree Burton (supplemental retirement deferral) $15,000 - Joan Woodworth (supplemental retirement deferral) A CA STATEWIDE COMMUNITIES DEV AUTHORITY 680164610 2015-03-20 71820000 FINANCE THE REDEVELOPMENT OF WESLE false false false B California Statewide Communities Development Autho 680164610 13080SSE5 2017-09-06 108088145 TO CURRENT REFUND PRIOR BONDS AND false false false C California Statewide Communities Development Autho 680164610 2017-09-28 21446250 TO FINANCE RENOVATION, CONSTRUCTIO false false false A 2031000 0 67790747 0 3026269 0 1436400 0 0 63328078 0 0 2020 false false false true B 765000 0 108233789 0 0 0 1779680 0 0 5428178 101025931 0 true false false true C 0 16467154 0 290259 0 216652 0 0 15880788 0 79455 0 false false false true A false false false false 0.00000 0.00000 0.00000 false false false true B false false true true false 0.00000 0.00000 0.00000 false false false true C false false false false 0.00000 0.00000 0.00000 false false false true A false false false true true false 0 false 0 true B false true true false false false 0 false 0 false true C false true false false true false 0 false 0 false true A true B true C true Part II, Line 3-12, Column A Proceeds of the bonds were issued as a drawdown loan; such figures reflect only the amounts that have been drawn down from the loan and have been received as of the report date of this form. Part III, Line 7, Columns A, B, and C 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 reported in Part III, line 6, is not in excess of amounts permitted under Section 145 of the Code. Part IV, Line 2(c), Column A Interim Arbitrage Rebate Report prepared by BLX Group LLC on May 29, 2020. Part I(f), Column B The Bonds currently refunded the Borrower's Series 2007B Bonds (originally issued on June 28, 2012) and Series 2007A Bonds (originally issued on June 6, 2007). Part IV, Line 2(b), Column B The refunding portion of bond proceeds were expended to finance a current refunding, which has met an exception to the rebate requirement. Part II, Line 3-12, Column C Proceeds of the bonds were issued as a drawdown loan; such figures reflect only the amounts that have been drawn down from the loan and have been received as of the report date of this form. FORM 990, PART VI, SECTION B, LINE 11B CFO AND CONTROLLER REVIEW 990. EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, REVIEWS THE FINAL 990 BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C 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 IN ESTABLISHING THE COMPENSATION OF THE CEO AND OTHER TOP MANAGEMENT OFFICIALS, 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. FORM 990, PART VI, SECTION B, LINE 15B IN ESTABLISHING THE COMPENSATION OF 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. FORM 990, PART VI, SECTION C, LINE 19 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. KINGSLEY MANOR LLC 1055 NORTH KINGSLEY DRIVE LOS ANGELES CA 90029 455071206 RETIRE. COMM. CA 574152 9994464 FPC&S CLAREMONT MANOR LLC 650 HARRISON AVENUE CLAREMONT CA 91711 455071114 RETIRE. COMM. CA 2428814 22930189 FPC&S CASA DE MANANA 849 COAST BOULEVARD LA JOLLA CA 92037 455071026 RETIRE. COMM. CA 1168047 21617376 FPC&S FREDERICKA MANOR 183 3RD AVENUE CHULA VISTA CA 91910 455071164 RETIRE. COMM. CA 1641799 28419463 FPC&S 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)(C) 10 FPC&S true false false false false false false false false false false false true false false false false false false false Sunny View Lutheran Home L 258563 Monthly Billing FRONT PORCH COMMUNITIES OPERATING GROUP LLC L 5139673 % OF REVENUE