2016-01-06T11:47:04-07:00 2015-03-31 990 2014-04-01 954538269 FRONT PORCH COMMUNITIES AND SERVICES FRON 8282544100 800 North Brand Blvd 19th Floor Glendale CA 912031231 Mary Miller CFO 8182544130 2016-01-13 2014 2016-04-25 22:37:26Z John Woodward 800 North Brand Boulevard 19th Floor Glendale CA 91203 275943430 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 2758 1300 74400 -28742 2749217 1878644 146809803 132107407 11022391 17398455 4536498 7472277 165117909 158856783 0 0 0 0 74021718 62345363 0 0 789066 78178080 81478391 152199798 143823754 12918111 15033029 603515299 628285317 416011079 418709426 187504220 209575891 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. 1 0 125988365 132336050 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. 1682855 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, 2015 was $1.7 million. 2357743 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 $2.4 million for the year ended March 31, 2015. 0 0 0 130028963 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 1 560 0 1 2758 1 1 1 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 1 4 X 11700 0 0 Susan Whittaker Director 1 1 X 9200 0 0 Howard Hudson Director 1 1 X 10700 0 0 Jennifer Perry Director 1 1 X 9200 0 0 William Witte Director 1 1 X 9500 0 0 Tom Porath Director 1 1 X 10700 0 0 Paula Woods Director 1 1 X 10700 0 0 Lynn North Director 1 1 X 10700 0 0 Daniel Sudit Director 1 1 X 9500 0 0 Margol Kennison Director 1 1 X 10700 0 0 Scott Larson Director 1 1 X 10700 0 0 Gary Wheeler CEO 40 4 X 701413 0 233423 Mort Swales Special Counsel to the Office of the CEO 40 2 X 411914 0 63587 Roberta Jacobsen President 40 0 X 701115 0 8461 Mary Miller Chief Financial Officer 40 4 X 372466 0 99323 Jeff Sianko Division VP 40 1 X 215262 0 51843 Jeff Kirschner Divisional VP 40 1 X 182444 0 34152 Joseph Butler General Counsel 40 2 X 249556 0 8813 Kari Olson Chief Information Officer 40 1 X 597372 0 9327 Craig Sumner Executive Director 40 1 X 147788 0 14468 Eileen Davis Executive Director 40 0 X 156496 0 2545 William Jennings SVP-Development 40 1 X 785816 0 18109 Terry Bluemer SVP-Org. Accountability 40 1 X 354463 0 17645 Desiree Burton SVP-Human Resources 40 1 X 418886 0 9810 Lee Ratta SVP-Org. Advancement 40 1 X 363947 0 16398 Joan Woodworth SVP-Sales & Marketing 40 1 X 379251 0 9644 Martin Lakatos VP-Development 40 1 X 261847 0 14401 6413336 0 611949 32 0 1 0 Rehab Alliance 22995 Mill Creek Drive Suite A Laguna Hills CA 92653 Physical therapy 3266077 Nuera Contracting & Consulting 814 Morena Blvd Suite 303 San Diego CA 92110 Construction Services 3137284 Image Design Construction 1753 North 2nd Avenue Upland CA 91784 Construction services 1932564 Therapy Specialist 3760 Convoy Street Unit 204 San Diego CA 92111 Physical therapy 1407587 M W Steele Group 1805 Newton Avenue Suite A San Diego CA 92113 Construction Services 1102076 23 0 0 0 0 0 1878644 0 1878644 Resident and net patient services 623000 118831586 118831586 0 0 Amortization of accommodation fees 623000 9907306 9907306 0 0 Management Fees 541610 3368515 3368515 0 0 0 0 0 0 132107407 6832204 0 0 6832204 0 0 0 0 0 0 0 0 7185897 0 16663 0 7169234 0 7169234 0 0 7169234 127594625 41610 117019525 50459 10575100 -8849 10566251 0 0 10566251 0 Support Services 900099 74400 0 74400 0 Other 900099 228643 228643 0 0 0 0 0 0 303043 158856783 132336050 74400 24567689 0 0 0 0 0 0 0 0 4375068 1772943 2602125 0 0 0 0 0 41297725 37625876 3215829 456020 1666745 1215855 427634 23256 11184364 10093223 980460 110681 3821461 3399508 385265 36688 64279 0 64279 0 548838 25966 522872 0 311885 0 311885 0 145257 0 145257 0 1561996 1447162 114834 0 10652284 9834318 750807 67159 1889298 1778742 59245 51311 6525236 6251003 267100 7133 348140 1684 346456 0 0 0 0 0 6045750 5334769 710981 0 733250 483051 216780 33419 0 0 0 0 0 0 0 0 10152721 10152721 0 0 241495 241495 0 0 25029355 25029355 0 0 1729585 1729585 0 0 Food 6744878 6744878 0 0 Equipment rental and maintenance 2428826 1022911 1405915 0 Education/employee recruitment & relations/uniforms 993145 772696 218406 2043 Taxes, licenses and dues 1095384 1084037 10984 363 4236789 3987185 248611 993 143823754 130028963 13005725 789066 10090574 8107789 5829639 17900913 0 0 8363113 9282326 0 0 2473932 1243152 0 13098104 11976947 602653906 314641409 292155186 288012497 203479375 227579545 7977009 4853034 31552761 30477167 28495606 28851947 603515299 628285317 24151979 21627527 95212016 107656364 184044215 150712736 83697505 116801932 28905364 21910867 416011079 418709426 X 166196153 187468768 14941331 15668190 6366736 6438933 187504220 209575891 603515299 628285317 X 15033029 3744194 0 0 0 3294448 X 0 1 X 1 0 X 3487559 1960208 2310619 2749217 1878644 12386247 155676242 160767503 167964860 146809803 128738892 759957300 159163801 162727711 170275479 149559020 130617536 772343547 0 0 0 0 0 0 772343547 6372763 6084916 5636272 9419469 14018101 41531521 6372763 6084916 5636272 9419469 14018101 41531521 1196101 617262 403158 757171 303043 3276735 166732665 169429889 176314909 159735660 144938680 817151803 0.94517 0.95879 0.05082 0.03735 X Schedule A, Part III, Line 12 Other income includes amounts received from support services and Front Porch stores. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 145257 0 0 145257 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 29875343 29875343 0 416125352 217310078 198815274 0 9309389 4980225 4329164 0 123649186 81547699 42101487 0 23694636 10803407 12891229 288012497 0 Refundable Resident Fees 2255746 Refundable Entrance Fees 7731562 Workers' Compensation 6439077 Deferred Compensation 2906884 Remediation Liability/Asset Retirement Obligation 2577598 21910867 206690067 3744198 0 0 44089086 47833284 158856783 0 0 0 158856783 185734789 0 0 0 43973459 43973459 141761330 1445465 616959 2062424 143823754 Schedule D, Part XI, Line 2d $53,407,622 = Operating revenues (Front Porch Operating Group); $1,622,193 = Operating revenues (CARING Housing Ministries); $1,716,008 = Operating revenues (Sunny View Lutheran Home); $(10,594,324) = Eliminate inter-company revenues; $(1,445,465) = Investment expense; $(616,959) = Loss on extinguishment of debt. Schedule D, Part XII, Line 2d $50,813,628 = Operating expenses (Front Porch Operating Group); $2,190,514 = Operating expenses (CARING Housing Ministries); $1,563,641 = Operating expenses (Sunny View Lutheran Home); $(10,594,324) = Eliminate inter-company expenses. Schedule D, Part XII, Line 4b $616,959 = Loss on extinguishment of debt. X X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 Gary Wheeler CEO 576001 0 0 0 125412 0 157948 0 75475 0 934836 0 0 0 Mort Swales Special Counsel to the Office of the CEO 355477 0 0 0 56437 0 50095 0 13492 0 475501 0 0 0 Roberta Jacobsen President 363078 0 300000 0 38037 0 0 0 8461 0 709576 0 300000 0 Mary Miller Chief Financial Officer 276206 0 85658 0 10602 0 85831 0 13492 0 471789 0 30492 0 Jeff Sianko Division VP 195638 0 16125 0 3499 0 42137 0 9706 0 267105 0 13388 0 Jeff Kirschner Divisional VP 180664 0 0 0 1780 0 25420 0 8732 0 216596 0 0 0 Joseph Butler General Counsel 234046 0 0 0 15510 0 6762 0 2051 0 258369 0 0 0 Kari Olson Chief Information Officer 252838 0 327134 0 17400 0 7800 0 1527 0 606699 0 325971 0 Craig Sumner Executive Director 142723 0 17228 0 -12163 0 4798 0 9670 0 162256 0 12852 0 Eileen Davis Executive Director 153715 0 0 0 2781 0 1088 0 1457 0 159041 0 0 0 William Jennings SVP-Development 365563 0 410935 0 9318 0 7800 0 10309 0 803925 0 300000 0 Terry Bluemer SVP-Org. Accountability 185531 0 150000 0 18932 0 7800 0 9845 0 372108 0 150000 0 Desiree Burton SVP-Human Resources 223378 0 181103 0 14405 0 7800 0 2010 0 428696 0 174660 0 Lee Ratta SVP-Org. Advancement 180754 0 170695 0 12498 0 8004 0 8394 0 380345 0 170225 0 Martin Lakatos VP-Development 233373 0 18074 0 10400 0 7242 0 7159 0 276248 0 0 0 Joan Woodworth SVP-Sales & Marketing 197594 0 168834 0 12823 0 7800 0 1844 0 388895 0 164863 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 to one officer of the organization. Schedule J, Part I, Line 4 Supplemental Retirement Benefits: $70,544 - Gary Wheeler; $46,524 - Mort Swales; $37,739 - Roberta Jacobsen; $12,429 - Mary Miller; $8,641 - Jeff Sianko; $10,532 - Joseph Butler; $11,378 - Kari Olson; $6,594 - Craig Sumner; $1,097 - Eileen Davis; $18,208 - Terry Bluemer; $10,052 Desiree Burton; $8,134 - Lee Ratta; $8,892 - Joan Woodworth; $16,450 - William Jennings; 10,443 - 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 4108462 2525635 0 0 0 0 73231962 475530 0 2009 0 0 1 1 B 0 0 34912500 0 0 0 0 0 0 0 34912500 0 2012 1 0 1 1 C 0 0 71820000 0 0 0 1436400 0 0 1844270 0 68539330 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 0 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 the proceeds of the bond were issued as a drawdown loan, thus the figures in Part II reflect only the proceeds of the bonds that have been received as of the report date of this form. 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 2007 B Bonds (originally issued on June 6, 2007). 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, 2012. 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 2 On July 8, 2014, the Boards of Front Porch Enterprises, Active Adult Communities and Development Company agreed to dissolve these entities. The dissolutions will be effective upon resolution of all outstanding liabilities and filing of the appropriate legal documents. Operations previously performed by these entities began to be performed by Front Porch Communities and Services effective July 1, 2014. These entities have not yet been legally dissolved as of March 31, 2015. 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 & CFO 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: $3,219,119 = Net transfer of excess proceeds from HUD borrowings; $75,329 = Change of trusts and annuities; $3,294,448 = Total other changes in net assets. Kingsley Manor LLC 1055 North Kingsley Drive Los Angeles CA 90029 455071206 Retirement Community CA 998442 10281477 Front Porch Comm & Services Fredericka Manor LLC 183 3rd Avnue Chula Vista CA 91910 455071164 Retirement Community CA 1154624 24235705 Front Porch Comm & Services Claremont Manor LLC 650 Harrison Avenue Claremont CA 91711 455071114 Retirement Community CA 2788639 22350929 Front Porch Comm & Services Casa de Manana LLC 849 Coast Boulevard La Jolla CA 92037 455071026 Retirement Community CA 2166083 23418458 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 254000 Monthly Billing Front Porch Communities and Services filed form 8868, for automatic 3-month extension, before August 15, 2015. An additional 3-month extension request was filed before November 15, 2015