2017-01-23T19:43:16-07:00 2016-03-31 990 2015-04-01 954538269 FRONT PORCH COMMUNITIES AND SERVICES FRON 8182544100 800 North Brand Blvd 19th Floor Glendale CA 912031231 John Woodward Chief Executive Officer 8182544130 2017-01-24 2015 2021-01-29 14:40:06Z John Woodward 800 N Brand Blvd 19th Floor Glendale CA 912031231 246083073 0 X www.frontporch.net X 1995 CA Front Porch provides housing and care services for residents of retirement homes and skilled nursing centers. 11 11 2763 1300 0 0 1878644 181957 132107407 119277239 17398455 9060181 7472277 19945936 158856783 148465313 0 0 0 0 62345363 60699644 0 0 802403 81478391 75393263 143823754 136092907 15033029 12372406 628285317 639019762 418709426 432951063 209575891 206068699 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. 0 0 116100496 119502607 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 throusand 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-impared 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. 1557906 0 Each year, the Corporation provides services to residents with limited means and benefits to the broader community. The approximate cost of such services for the fiscal year ended March 31, 2016 was $1.6 million. 2806659 0 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. The estimated cost of providing such underreimbursed care in excess of reimbursements received was $2.8 million for the year ended March 31, 2016. 0 0 0 120465061 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 579 0 1 2763 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X Debbie Rompal 8182544100 800 North Brand Boulevard 19th Floor Glendale CA 912031231 Denzil Suite Board Chair (thru 12/15) Director (as of 01/16) 1 4 X 13500 0 0 Jennifer Perry Director (thru 12/15) Board Chair (as of 01/16) 1 1 X 11000 0 0 Howard Hudson Director 1 1 X 12500 0 0 William Witte Director 1 1 X 12500 0 0 Susan Whittaker Director (thru 12/15) 1 1 X 8000 0 0 Marty Friday Director (as of 01/16) 1 1 X 0 0 0 Tom Porath Director 1 1 X 12500 0 0 Paula Woods Director 1 1 X 12500 0 0 Lynn North Director 1 1 X 12500 0 0 Daniel Sudit Director 1 1 X 12500 0 0 Margol Kennison Director 1 1 X 11000 0 0 Scott Larson Director 1 1 X 12500 0 0 John Woodward Chief Executive Officer (as of 05/06/15) 40 4 X 406722 0 156170 Gary Wheeler Chief Executive Officer (thru 05/05/15) 40 4 X 833451 0 221216 Mort Swales Special Counsel to the Office of the CEO 40 2 X 549114 0 17166 Roberta Jacobsen President 40 1 X 560506 0 90884 Mary Miller Chief Financial Officer 40 4 X 460288 0 209764 Jeff Sianko Division VP 40 1 X 279570 0 69809 Jeff Kirschner Divisional VP 40 1 X 261510 0 37534 Joseph Butler General Counsel 40 2 X 357531 0 83766 William Jennings SVP-Development 40 1 X 611736 0 176040 Kari Olson Chief Information Officer 40 1 X 397763 0 113511 Craig Sumner Executive Director 40 1 X 197618 0 27986 Eileen Davis Executive Director 40 0 X 173548 0 6417 Desiree Burton SVP-Human Resources 40 1 X 344852 0 103925 Martin Lakatos VP-Development 40 1 X 304099 0 23657 Sally Plank Executive Director 40 0 X 254968 0 36532 Lee Ratta SVP-Org. Advancement 40 1 X 268151 0 113323 Joan Woodworth SVP-Sales & Marketing 40 1 X 289563 0 99678 6681990 0 1587378 35 0 1 0 Rehab Alliance 22995 Mill Creek Drive Suite A Laguna Hills CA 92653 Physical therapy 2875915 Image Design Construction 1753 North 2nd Avenue Upland CA 91784 Construction services 847660 Summit Therapy Group 111 E Dunlap Suite 1-125 Phoenix AZ 85020 Physical therapy 662423 Nuera Contracting & Consulting 814 Morena Blvd Suite 303 San Diego CA 92110 Construction Services 595405 Samuel Construction 2141 Carobwood Lane San Jose CA 95132 Construction Services 588764 26 0 0 0 0 0 181957 0 181957 Resident and net patient services 623000 103798909 103798909 0 0 Amortization of accommodation fees 623000 10875148 10875148 0 0 Management Fees 541610 4603182 4603182 0 0 0 0 0 0 119277239 6814721 0 0 6814721 0 0 0 0 0 0 0 0 19731477 0 10909 0 19720568 0 19720568 0 0 19720568 99830611 21700 97597199 9652 2233412 12048 2245460 0 0 2245460 0 Other 900099 225368 225368 0 0 0 0 0 0 225368 148465313 119502607 0 28780749 0 0 0 0 0 0 0 0 6279102 2146679 4132423 0 0 0 0 0 35992043 32310446 3218751 462846 1497884 1068669 404319 24896 13627522 12727955 788987 110580 3303093 2828539 438382 36172 29942 0 29942 0 637315 6663 630652 0 335995 0 335995 0 145454 0 145454 0 0 0 1650050 1534623 115427 0 9897650 9081274 745549 70827 1842502 1707212 68655 66635 5854901 5536043 313964 4894 496766 2429 494337 0 0 0 0 0 5636689 4902358 734331 0 740278 488627 214411 37240 0 0 0 0 0 0 0 0 9377207 9377207 0 0 222085 222085 0 0 25591399 25591399 0 0 1857474 1857474 0 0 Food 5884855 5884855 0 0 Equipment rental and maintenance 2647555 908214 1739341 0 Education/employee recruitment & relations/uniforms 899907 711706 184985 3216 Taxes, licenses and dues 627889 617433 10249 207 1017350 953171 79289 -15110 136092907 120465061 14825443 802403 8107789 6765155 17900913 7514411 0 0 9282326 11114107 0 0 0 0 1243152 643152 0 0 11976947 8177266 639323460 337675500 288012497 301647960 227579545 240262986 4853034 5015251 30477167 29136238 0 0 28851947 28743236 628285317 639019762 21627527 23273761 0 0 107656364 38785200 150712736 164979270 0 0 0 0 116801932 114128627 0 0 21910867 91784205 418709426 432951063 X 187468768 185507794 15668190 14238520 6438933 6322385 209575891 206068699 628285317 639019762 X 12372406 -15101586 0 0 0 -778012 X 0 1 X 1 0 X 1960208 2310619 2749217 1878644 181957 9080645 160767503 167964860 146809803 132107407 119277239 726926812 162727711 170275479 149559020 133986051 119459196 736007457 0 0 0 0 0 0 736007457 6084916 5636272 9419469 14018101 26546198 61704956 6084916 5636272 9419469 14018101 26546198 61704956 617262 403158 757171 303043 225368 2306002 169429889 176314909 159735660 148307195 146230762 800018415 0.91999 0.94517 0.07713 0.05082 X Schedule A, Part III, Line 12 Other income includes amounts received from Front Porch Gallery and resident stores. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 145454 0 0 145454 0 Schedule C, Part II-B, Line 1 Professional lobbying services were engaged to provide legislative advocacy and regulatory and general advice on state and local governmental matters. Quarterly filing of California FPCC Form 602: Lobbying Firm Authorization disclosing all lobbying activities, are filed with the California Secretary of State. 0 47719463 47719463 0 420909451 239643475 181265976 0 9813837 5811676 4002161 0 129424225 90051802 39372423 0 31456484 2168547 29287937 301647960 0 Refundable Resident Fees 2384762 Refundable Entrance Fees 71361353 Workers' Compensation 6605518 Deferred Compensation 707675 Remediation Liability/Asset Retirement Obligation 2187795 Estimated Refundable Entrance Fees 8525602 Other (Door Openers) 11500 91784205 183216121 -15101586 0 0 49852394 34750808 148465313 0 0 0 148465313 190121004 0 0 0 55562720 55562720 134558284 1534623 0 1534623 136092907 Schedule D, Part XI, Line 2d $72,210,863 = Operating revenues (Front Porch Operating Group); $1,658,214 = Operating revenues (CARING Housing Ministries); $1,845,053 = Operating revenues(Sunny View Lutheran Home); $(24,327,113) = Eliminate inter-company revenues; $(1,534,623) = Investment expense Schedule D, Part XII, Line 2d $76,166,770 = Operating expenses (Front Porch Operating Group); $1,924,482 - Operating expenses (CARING Housing Ministries); $1,798,581 = Operating expenses (Sunny View Lutheran Home); $(24,327,113) = Eliminate inter-company expenses. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 John Woodward Chief Executive Officer (as of 05/06/15) 401422 0 0 0 5280 0 155289 0 881 0 562872 0 0 0 Gary Wheeler Chief Executive Officer (thru 05/05/15) 536167 0 174199 0 123085 0 142006 0 79210 0 1054667 0 0 0 Mort Swales Special Counsel to the Office of the CEO 170397 0 357451 0 21266 0 12431 0 4735 0 566280 0 0 0 Roberta Jacobsen President 384146 0 135836 0 40524 0 81433 0 9451 0 651390 0 0 0 Mary Miller Chief Financial Officer 295191 0 153752 0 11345 0 194741 0 15023 0 670052 0 31254 0 Jeff Sianko Division VP 207130 0 61182 0 11258 0 59985 0 9824 0 349379 0 19211 0 Joseph Butler General Counsel 248557 0 92718 0 16256 0 81685 0 2081 0 441297 0 0 0 William Jennings SVP-Development 388447 0 214700 0 8589 0 164741 0 11299 0 787776 0 0 0 Kari Olson Chief Information Officer 278239 0 100506 0 19018 0 111974 0 1537 0 511274 0 26620 0 Craig Sumner Executive Director 160161 0 44520 0 -7063 0 19857 0 8129 0 225604 0 11993 0 Eileen Davis Executive Director 162700 0 1700 0 9148 0 4932 0 1485 0 179965 0 0 0 Desiree Burton SVP-Human Resources 251986 0 75019 0 17847 0 101836 0 2089 0 448777 0 22117 0 Martin Lakatos VP-Development 246585 0 48226 0 9288 0 21567 0 2090 0 327756 0 0 0 Sally Plank Executive Director 185096 0 64280 0 5592 0 21919 0 14613 0 291500 0 19645 0 Lee Ratta SVP-Org. Advancement 192069 0 64625 0 11457 0 100125 0 13198 0 381474 0 19176 0 Joan Woodworth SVP-Sales & Marketing 209964 0 65326 0 14273 0 97801 0 1877 0 389241 0 22662 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 I, Line 4 Supplemental Retirement Benefits: $67,980 Gary Wheeler; $17,894 Mort Swales; $40,056 Roberta Jacobsen; $13,284 Mary Miller; $9,321 Jeff Sianko; $11,185 Joseph Butler; $17,480 Williams Jennings; $12,521 Kari Olson; $7,207 Craig Sumner; $7,393 Eileen Davis; $11,339 Desiree Burton; $8,643 Lee Ratta; $8,626 Sally Plank; $9,448 Joan Woodworth; $11,096 Martin Lakatos. A California Statewide Communities Development Authority 680164610 130795GC5 2007-06-06 73865050 To finance the redevelopment of Walnut Manor (aka Walnut Village) 0 0 0 B California Statewide Communities Development Authority 680164610 2012-06-28 35000000 Current refunding of the Borrower's Series 2007B Bonds on July 13, 2012 0 0 0 C CA Statewide Communities Development Authority 680164610 2015-03-20 71820000 Finance the redevelopment of Wesley Palms 0 0 0 A 0 0 79974377 4181017 2525635 0 0 0 0 73231962 475530 0 2009 0 0 1 1 B 600000 0 34912500 0 0 0 0 0 0 0 34912500 0 2012 1 0 1 1 C 0 0 71820000 0 100031 0 1375400 0 0 18787769 61000 51495809 0 0 0 1 A 0 0 1 1 0 0 0 0 1 0 1 B 0 0 1 1 0 0 0 0 1 0 1 C 0 0 0 0 0 0 0 1 0 1 A 0 0 0 1 0 0 1 Morgan Stanley Capital Services 5.5 1 0 1 B 0 0 1 0 1 0 0 0 1 C 0 1 0 0 1 0 0 0 1 A 1 B 1 C 1 Schedule K, Part I, Column e-06/06/2007 73,865,050 California Statewide Communities Development Auth Difference between Part I (e) and Part II 3 is due to interest earnings on bond proceeds. Schedule K, Part I, Column e-06/28/2012 35,000,000 California Statewide Communities Development Auth Difference between Part I (e) and Part I, Line 3 is due to the original issue discount. Schedule K, Part I, Column e-03/20/2015 71,820,000 CA Statewide Communities Development Authority Difference between Part I (e) and Part II, line 3 is due to interest earnings on bond proceeds. Schedule K, Part I, Column f-06/28/2012 35,000,000 California Statewide Communities Development Auth The Series 2012 Bonds currently refunded the Borrower's Series 2007B Bonds (originally issued on June 6, 2007). Schedule K, Part II, Line 3-06/28/2012 35,000,000 California Statewide Communities Development Autho Since the proceeds of the Bonds were used for refunding purposes, the year of substantial completion is not applicable. Schedule K, Part II, Line 4-03/20/2015 71,820,000 CA Statewide Communities Development Authority -11 (c) Proceeds of the bonds were issued as a drawdown loan; such figures reflect only the proceeds of the bonds that have been received as of the report date of this form. Schedule K, Part III, Line 7-06/06/2007 73,865,050 California Statewide Communities Development Auth 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. Schedule K, Part IV, Line 2b-06/28/2012 35,000,000 California Statewide Communities Development Auth Bond proceeds were expended to finance a current refunding, which has met an exception to the rebate requirement. No computation has been made that would indicate whether any rebate would be due on the proceeds transferred from the prior Bonds. Schedule K, Part IV, Line 2c-06/06/2007 73,865,050 California Statewide Communities Development Auth The rebate computation was performed as of June 6, 2016 Schedule K, Part IV, Line 5c-06/06/2007 73,865,050 California Statewide Communities Development Auth The GIC was terminated on January 15, 2013. The original term of the GIC was 29.3 years. Form 990, Part III, Line 4a 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. Form 990, Part VI, Section B, Line 11b CEO & Controller review 990 and forward to PricewaterhouseCoopers for professional review. 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 15 In establishing the compensation of the CEO, other top management officials, 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. Form 990, Part XI, Line 9 Other changes in net assets is comprised of the following: $(220,352) = Change of trusts and annuities; $(557,660) = Change in interest in Pacific Homes Foundation; $(778,012) = Total other changes in net assets. Kingsley Manor LLC 1055 North Kingsley Drive Los Angeles CA 90029 455071206 Retirement Community CA 3154527 10468350 Front Porch Comm & Services Fredericka Manor LLC 183 3rd Avnue Chula Vista CA 91910 455071164 Retirement Community CA 4324179 23032355 Front Porch Comm & Services Claremont Manor LLC 650 Harrison Avenue Claremont CA 91711 455071114 Retirement Community CA 5949297 21806237 Front Porch Comm & Services Casa de Manana LLC 849 Coast Boulevard La Jolla CA 92037 455071026 Retirement Community CA 6292566 23505476 Front Porch Comm & Services CARING Housing Ministries 3204 Rosemead Blvd El Monte CA 91731 954540601 Affordable Housing CA 501(c)(3) 9 Front Porch Comm & Serv 1 Sunny View Lutheran Home 22445 Cupertino Road Cupertino CA 95014 941542379 HUD senior living CA 501(c)(3) 7 Front Porch Comm & Serv 1 Front Porch Enterprises 800 North Brand Blvd 19th Floor Glendale CA 91203 383739147 Support services CA 501(c)(3) 11 N/A 0 Front Porch Communities Operating Group LLC 800 North Brand Blvd 19th Floor Glendale CA 91203 455071290 Retirement Communities Operations CA 501(c)(3) 9 Front Porch Comm & Serv 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 Sunny View Lutheran Home l 266517 Monthly Billing Front Porch Communities Operating Group LLC l 4340682 Percentage of revenue Front Porch Communities and Services filed form 8868, for automatic 3-month extension, before August 15, 2016. An additional 3-month extension request was filed before November 15, 2016 and subsequently approved.