THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING (EIN 85-1339418)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-15
- IRS object ID
- 202502589349302500
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-09-15T16:40:22-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5001 SPRING VALLEY ROAD SUITE 600W | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75244 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851339418 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE OUTLOOK AT WINDHAVEN FOREFRONT | BusinessNameLine1Txt |
| Business Name Line2 | LIVING | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OUTL | BusinessNameControlTxt |
| Phone | 2144131523 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12467 MERIT DRIVE | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75251 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE AILEY | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 2144131523 | PhoneNum |
| Signature | 2025-09-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RAHIM HABIB | PreparerPersonNm |
| PTIN | P01912003 | PTIN |
| Phone | 9723835700 | PhoneNum |
| Preparation | 2025-09-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE OUTLOOK AT WINDHAVEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIM MALLAD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12467 MERIT DRIVE | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75251 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,348,220 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FOREFRONTLIVING.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2020 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING, AS A MEMBER OF THE FOREFRONT LIVING FAMILY OF NON-PROFIT ORGANIZATIONS, PLEDGES TO MAKE EACH MOMENT MATTER FOR THOSE IT SERVES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 51 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,252,747 | CYProgramServiceRevenueAmt |
| PY Investment Income | $466,413 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,073,576 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $21,897 | CYOtherRevenueAmt |
| PY Total Revenue | $466,413 | PYTotalRevenueAmt |
| CY Total Revenue | $2,348,220 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $508,893 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,172,611 | PYOtherExpensesAmt |
| CY Other Expenses | $10,878,968 | CYOtherExpensesAmt |
| PY Total Expenses | $2,172,611 | PYTotalExpensesAmt |
| CY Total Expenses | $11,387,861 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,706,198 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$9,039,641 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $204,980,984 | TotalAssetsBOYAmt |
| Total Assets EOY | $234,802,262 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $210,940,213 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $249,815,637 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$5,959,229 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$15,013,375 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING, AS A MEMBER OF THE FOREFRONT LIVING FAMILY OF NON-PROFIT ORGANIZATIONS, PLEDGES TO MAKE EACH MOMENT MATTER FOR THOSE IT SERVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,690,142 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,252,747 | RevenueAmt |
| Desc | THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING, WAS ESTABLISHED TO DEVELOP, OWN, AND OPERATE A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) IN PLANO, TEXAS. | Desc |
| Total Program Service Expenses | $9,690,142 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 107 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 51 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN AILEY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2144131561 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12467 MERIT DRIVE | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75251 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| WILLIAM W DAVIS | ||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| CORNELIUS NEIL FOOTE | ||||||||
| CHAIRMAN | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| REBECCA GRUCHALLA MD | ||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN JACKSON | ||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| BRAD NITSCHKE | ||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| NOE HINOJOSA | ||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURA H WRIGHT | ||||||||
| SECRETARY | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DAVID ASHWORTH | ||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ELIZABETH DISCH | ||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUG HAWTHORNE | ||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY MALLAD | ||||||||
| CHIEF EXECUTIVE OFFICER | 1.00 | 39.00 | $0 | $654,285 | $59,739 | Yes (X) | ||
| STEVEN AILEY | ||||||||
| CHIEF FINANCIAL OFFICER | 1.00 | 39.00 | $0 | $388,505 | $26,375 | Yes (X) | ||
| SCOTT POLZIN | ||||||||
| CHIEF OPERATING OFFICER | 1.00 | 39.00 | $0 | $365,059 | $17,183 | Yes (X) | ||
| JANELLE BERTOLINO | ||||||||
| CHIEF STRATEGY OFFICER | 1.00 | 39.00 | $0 | $273,064 | $19,362 | Yes (X) | ||
| DUSTIN ALLEN | ||||||||
| EXECUTIVE DIRECTOR - PVN | 0.00 | 40.00 | $0 | $208,251 | $32,284 | Yes (X) | ||
| HEATHER J LOGAN | ||||||||
| CONTROLLER | 1.00 | 39.00 | $0 | $200,932 | $50,593 | Yes (X) | ||
| KEO K VELASQUEZ | ||||||||
| CORP DR OPERATIONS HOSPITALITY | 1.00 | 39.00 | $0 | $193,120 | $23,507 | Yes (X) | ||
| HEATHER PORCH | ||||||||
| DIRECTOR OF MARKETING - PVN | 0.00 | 39.00 | $0 | $185,846 | $19,402 | Yes (X) | ||
| KRISTEN JORDAN | ||||||||
| EXECUTIVE DIRECTOR - OAW | 40.00 | 0.00 | $208,757 | $0 | $243 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $208,757 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,469,062 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $248,688 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ANDRES CONSTRUCTION SERVICES LLC | |||||
| 3710 RAWLINS ST SUITE 1510 | DALLAS | TX | 75219 | GENERAL CONTRACTOR | $42,024,118 |
| BRIDEGET BOHACZ AND ASSOCIATES | |||||
| 1743 DORSEY ROAD SUITE 108 | HANOVER | MD | 21076 | CONSULTANT - INTERIOR DESIGN SERVICES | $1,690,758 |
| GCD TEXAS LLC | |||||
| 220 EAST LAS COLINAS BLVD SUITE 10 | IRVING | TX | 75039 | CONSULTANT - DEVELOPER | $840,186 |
| GREYSTONE MANAGEMENT SERVICES COMPANY | |||||
| 220 LAS COLINAS BLVD E STE 1000 | IRVING | TX | 75039 | ARCHITECTURE AND DESIGN SERVICES | $588,912 |
| ANSTEY HODGE ADVERTISING GROUP | |||||
| 120 COMMONWEALTH AVE NE | ROANOKE | VA | 24016 | MARKETING CONSULTING | $568,003 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT SERVICE REVENUE | 623990 | $913,298 | $913,298 |
| AMORTIZATION OF DEFERRED RESIDENT | 623990 | $339,449 | $339,449 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,252,747 | TotalProgramServiceRevenueAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,073,576 | TotalRevenueColumnAmt |
| Exclusion | $1,073,576 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MISCELLANEOUS | 623990 | $16,627 | $16,627 |
| DIETARY | 623990 | $5,270 | $5,270 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $21,897 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,348,220 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,252,747 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,095,473 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,632 | TotalAmt |
| Program Services | $237,365 | ProgramServicesAmt |
| Management And General | $190,267 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $672 | TotalAmt |
| Management And General | $672 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,749 | TotalAmt |
| Program Services | $866 | ProgramServicesAmt |
| Management And General | $46,883 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,840 | TotalAmt |
| Program Services | $18,695 | ProgramServicesAmt |
| Management And General | $14,145 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,695 | TotalAmt |
| Program Services | $66,695 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,443 | TotalAmt |
| Management And General | $5,443 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,579 | TotalAmt |
| Management And General | $23,579 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,783,748 | TotalAmt |
| Program Services | $2,705,999 | ProgramServicesAmt |
| Management And General | $77,749 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,473 | TotalAmt |
| Management And General | $24,473 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,706 | TotalAmt |
| Program Services | $12,255 | ProgramServicesAmt |
| Management And General | $2,451 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,171 | TotalAmt |
| Program Services | $15,142 | ProgramServicesAmt |
| Management And General | $3,029 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,092 | TotalAmt |
| Program Services | $172,576 | ProgramServicesAmt |
| Management And General | $34,516 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,760 | TotalAmt |
| Program Services | $10,633 | ProgramServicesAmt |
| Management And General | $2,127 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,216 | TotalAmt |
| Program Services | $1,847 | ProgramServicesAmt |
| Management And General | $369 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,098,256 | TotalAmt |
| Program Services | $3,414,064 | ProgramServicesAmt |
| Management And General | $684,192 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,975,978 | TotalAmt |
| Program Services | $2,479,982 | ProgramServicesAmt |
| Management And General | $495,996 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,489 | TotalAmt |
| Program Services | $235,408 | ProgramServicesAmt |
| Management And General | $47,081 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DIETARY | $143,251 | $143,251 | |
| SUPPLIES | $87,119 | $72,599 | $14,520 |
| MAINTENANCE AND EQUIPME | $72,896 | $60,747 | $12,149 |
| OTHER EXPENSES | $50,423 | $42,018 | $8,405 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,673 | TotalAmt |
| Management And General | $9,673 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,387,861 | TotalAmt |
| Program Services | $9,690,142 | ProgramServicesAmt |
| Management And General | $1,697,719 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $469,785 | BOYAmt |
| EOY | $3,746,350 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,642,358 | BOYAmt |
| EOY | $66,669,690 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $9,967 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,535 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,842 | BOYAmt |
| EOY | $182,203 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $165,996,243 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,317,643 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,359,769 | BOYAmt |
| EOY | $162,678,600 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,446,230 | BOYAmt |
| EOY | $1,512,917 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,980,984 | BOYAmt |
| EOY | $234,802,262 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,386,377 | BOYAmt |
| EOY | $7,423,408 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $14,520,154 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,075,668 | BOYAmt |
| EOY | $167,062,305 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,478,168 | BOYAmt |
| EOY | $60,809,770 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,940,213 | BOYAmt |
| EOY | $249,815,637 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,959,229 | BOYAmt |
| EOY | -$15,013,375 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,959,229 | BOYAmt |
| EOY | -$15,013,375 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,980,984 | BOYAmt |
| EOY | $234,802,262 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$9,039,641 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$14,505 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $5,270 | CurrentTaxYearAmt |
| Total | $5,270 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,252,747 | CurrentTaxYearAmt |
| Total | $1,252,747 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,258,017 | CurrentTaxYearAmt |
| Total | $1,258,017 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,258,017 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $181 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $168,465 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $466,413 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,073,576 | CurrentTaxYearAmt |
| Total | $1,708,635 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $181 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $168,465 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $466,413 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,073,576 | CurrentTaxYearAmt |
| Total | $1,708,635 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $16,627 | CurrentTaxYearAmt |
| Total | $16,627 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $181 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $168,465 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $466,413 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,348,220 | CurrentTaxYearAmt |
| Total | $2,983,279 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A | FormAndLineReferenceDesc |
| Explanation | THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING WAS FORMED IN 2020 WHICH WAS A SHORT YEAR FOR THE ENTITY. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,211,827 | OtherCostOrOtherBasisAmt |
| Book Value | $22,211,827 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $137,864,355 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,181,045 | DepreciationAmt |
| Book Value | $134,683,310 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,078,278 | OtherCostOrOtherBasisAmt |
| Depreciation | $47,954 | DepreciationAmt |
| Book Value | $2,030,324 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,841,783 | OtherCostOrOtherBasisAmt |
| Depreciation | $88,644 | DepreciationAmt |
| Book Value | $3,753,139 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $162,678,600 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| RESERVE DEPOSITS | $1,908,695 |
| LEASE LIABILITY | $13,967 |
| NOTE PAYABLE ACCR INTEREST | $57,167 |
| TENANT AND WAITLIST DEPOSITS | $58,829,941 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $60,809,770 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,310,136 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$14,505 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$14,505 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,324,641 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $23,579 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $23,579 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,348,220 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,364,282 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,364,282 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $23,579 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $23,579 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,387,861 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TIMOTHY MALLAD | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $0 | $438,910 | $0 | $215,375 | $0 | $0 | $0 | $12,075 | $0 | $47,664 | $0 | $714,024 | $0 | $0 |
| STEVEN AILEY | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $0 | $270,499 | $0 | $118,006 | $0 | $0 | $0 | $11,188 | $0 | $15,187 | $0 | $414,880 | $0 | $0 |
| SCOTT POLZIN | ||||||||||||||
| CHIEF OPERATING OFFICER | $0 | $256,328 | $0 | $108,731 | $0 | $0 | $0 | $12,075 | $0 | $5,108 | $0 | $382,242 | $0 | $0 |
| JANELLE BERTOLINO | ||||||||||||||
| CHIEF STRATEGY OFFICER | $0 | $263,789 | $0 | $9,275 | $0 | $0 | $0 | $1,226 | $0 | $18,136 | $0 | $292,426 | $0 | $0 |
| HEATHER J LOGAN | ||||||||||||||
| CONTROLLER | $0 | $195,870 | $0 | $5,062 | $0 | $0 | $0 | $7,478 | $0 | $43,115 | $0 | $251,525 | $0 | $0 |
| DUSTIN ALLEN | ||||||||||||||
| EXECUTIVE DIRECTOR - PVN | $0 | $180,716 | $0 | $27,535 | $0 | $0 | $0 | $5,383 | $0 | $26,901 | $0 | $240,535 | $0 | $0 |
| KEO K VELASQUEZ | ||||||||||||||
| CORP DR OPERATIONS HOSPITALITY | $0 | $164,159 | $0 | $28,961 | $0 | $0 | $0 | $0 | $0 | $23,507 | $0 | $216,627 | $0 | $0 |
| KRISTEN JORDAN | ||||||||||||||
| EXECUTIVE DIRECTOR - OAW | $189,757 | $0 | $19,000 | $0 | $0 | $0 | $0 | $0 | $243 | $0 | $209,000 | $0 | $0 | $0 |
| HEATHER PORCH | ||||||||||||||
| DIRECTOR OF MARKETING - PVN | $0 | $88,396 | $0 | $97,450 | $0 | $0 | $0 | $6,694 | $0 | $12,708 | $0 | $205,248 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | FOREFRONT LIVING 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. |
| PART I, LINE 4B | FOREFRONT LIVING MAINTAINS A 457(F) NONQUALIFIED DEFERRED COMPENSATION RETIREMENT PLAN. DURING 2024 TIM MALLAD CONTRIBUTED $21,934, STEVE AILEY CONTRIBUTED $13,616, AND SCOTT POLZIN CONTRIBUTED $12,546, RESPECTIVELY. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 261604618 | BondIssuerEIN |
| CUSIP | 64542UGH1 | CUSIPNum |
| Bond Issued | 2022-08-02 | BondIssuedDt |
| Issue Price | $196,222,934 | IssuePriceAmt |
| Purpose | SEE SCHEDULE K PART VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $27,160,000 | RetiredAmt |
| Total Proceeds | $197,931,569 | TotalProceedsAmt |
| In Reserve Fund | $12,814,510 | InReserveFundAmt |
| Issuance Costs From Proceeds | $3,537,299 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $170,477,735 | WorkingCapitalExpendituresAmt |
| Unspent | $9,393,390 | UnspentAmt |
| Substantial Completion | 2024 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART I - DESCRIPTION OF PURPOSE | TO FUND CONSTRUCTION OF A CCRC, REFUND PRIOR YEAR BOND ISSUES OUTSTANDING, CREATE A REASONABLE RESERVE, AND PAY FOR A PORTION OF THE COSTS TO ISSUE THE BONDS. |
| SCHEDULE K, PAGE 1, PART II, LINE 3 | THE TOTAL PROCEEDS OF ISSUE DIFFERS FROM THE ISSUE PRICE DUE TO INVESTMENT EARNINGS FROM BOND PROCEEDS. THIS ALSO CAUSES LINE 3 TO EXCEED LINES 4 THROUGH 12 IN COLUMN A. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | ON 5/1/2008, FOREFRONT LIVING WAS FORMED TO PROVIDE MANAGEMENT AND SHARED SERVICES TO THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING AND OTHER AFFILIATED ORGANIZATIONS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING HAS ONE MEMBER -- FOREFRONT LIVING. |
| FORM 990, PART VI, SECTION A, LINE 7A | FOREFRONT LIVING SELECTS THE MEMBERS OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBER, FOREFRONT LIVING, HAS THE AUTHORITY TO MAKE GOVERNANCE DECISIONS ON BEHALF OF THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH 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 IX, LINE 11G | DEVELOPMENT EXPENSES - MARKETING: PROGRAM SERVICE EXPENSES 2,314,544. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,314,544. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 391,455. MANAGEMENT AND GENERAL EXPENSES 77,749. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 469,204. |
| 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| FOREFRONT LIVING HOSPICE | |||||||||||
| 12477 MERIT DRIVE | DALLAS | TX | 75251 | 751094140 | HOSPICE SERVICES | TX | 501(C)(3) | LINE 10 | FOREFRONT LIVING | 0 | |
| FOREFRONT LIVING | |||||||||||
| 12457 MERIT DRIVE | DALLAS | TX | 75251 | 261459224 | SHARED SERVICES MANAGEMENT | TX | 501(C)(3) | LINE 12B, II | 0 | N/A | |
| PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING | |||||||||||
| 8600 SKYLINE DR | DALLAS | TX | 75251 | 510190369 | CCRC | TX | 501(C)(3) | LINE 10 | FOREFRONT LIVING | 0 | |
| FOREFRONT LIVING FOUNDATION | |||||||||||
| 12457 MERIT DRIVE | DALLAS | TX | 75251 | 511910084 | FOUNDATION FOR AFFILIATES | TX | 501(C)(3) | LINE 10 | FOREFRONT LIVING | 0 | |
| BELLA VIDA FOREFRONT LIVING | |||||||||||
| 12457 MERIT DRIVE | DALLAS | TX | 75251 | 872465887 | CCRC | TX | 501(C)(3) | LINE 10 | FOREFRONT LIVING | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |