2024-02-09T08:57:12-06:00 2023-03-31 FORVIS LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-04-01 954538269 Front Porch Communities and Services % MARIE HAYRAPET FRON 8182544100 800 North Brand Boulevard 19th FL Glendale CA 91203 EDUARDO SALVADOR CFO 8182544100 2024-02-15 true EDUARDO SALVADOR 999009999 Jeanette Verrelli P00742631 9727028262 2 2022 2023-04-26 12:10:37Z JOHN WOODWARD 800 North Brand Boulevard 19th FL Glendale CA 91203 935296908 false X WWW.FRONTPORCH.NET X 1995 CA FRONT PORCH PROVIDES HOUSING AND CARE SERVICES FOR RESIDENTS OF RETIREMENT HOMES AND SKILLED NURSING 15 15 3582 1285 0 0 1580250 1893152 156173059 350932095 41313872 27176890 -2556770 1285240 196510411 381287377 129200139 0 0 0 74518788 172301580 0 0 0 99577734 210342034 303296661 382643614 -106786250 -1356237 821769118 1520571195 613639445 875937391 208129673 644633804 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 true 305027255 351460262 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 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. 5998182 EACH YEAR, THE CORPORATION PROVIDES SERVICES TO RESIDENTS WITH LIMITED MEANS AND BENEFITS TO THE BROADER COMMUNITY. 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. 311025437 true true false false false false false false false false true false false false 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 false true true true false false true 807 0 true 3582 true false false false false false false false false false false true false X 15 15 false false false false false false false true true false false false true true true true true true true false CA X MARIE HAYRAPET 8182544100 800 NORTH BRAND BLVD 19TH FLOOR GLENDALE CA 91203 X John Woodward Chief Executive Officer 34.0 6.0 X 1350533 0 11125 Eduardo Salvador Chief Financial Officer 34.0 6.0 X 747748 0 56823 Kari Olson CIO 40.0 0.0 X 673752 0 69468 Diana Jamison Chief Capital Strategies Ofcr 40.0 0.0 X 631683 0 59169 Desiree Burton Chief HR Officer 40.0 0.0 X 648592 0 11704 Mary McMullin CHIEF STRATEGY & ADV OFFICER 38.0 2.0 X 560809 0 89253 Ron Schaefer COO 40.0 0.0 X 549894 0 7519 Joe Butler Chief Legal Officer 34.0 6.0 X 458339 0 10550 Randy Herzig DIVISION VP 40.0 0.0 X 405251 0 41384 Chris Ichien DIVISION VP 40.0 0.0 X 362070 0 70353 Jeff Sianko Division VP 40.0 0.0 X 389086 0 22413 Rachel Vranich Chief Legal Officer 34.0 6.0 X 343947 0 25914 Chris Dana VP of Information Technology 40.0 0.0 X 315544 0 30604 Sally Plank Senior VP Org. Accountability 40.0 0.0 X 315666 0 28699 Winston Hughes VP Information Technology 40.0 0.0 X 305023 0 30574 Debbie Rompal Assistant CFO 38.0 2.0 X 323236 0 10633 Prab Brinton Vice President of HR 40.0 0.0 X 252893 0 41000 Deborah Proctor BOARD CHAIR 1.0 4.0 X X 0 0 0 Vince Forte Vice Chairman 1.0 0.0 X X 0 0 0 Peter Dunckel Director 1.0 0.0 X 0 0 0 Nancy Duranteau Director 1.0 0.0 X 0 0 0 Joanne Handy Director 1.0 0.0 X 0 0 0 Mary Ellen Heising Director 1.0 0.0 X 0 0 0 Laura Jacobs Director 1.0 0.0 X 0 0 0 Jimmie Kennedy Director 1.0 0.0 X 0 0 0 Kevin Kroeker Director 1.0 0.0 X 0 0 0 Marion McGovern Director 1.0 0.0 X 0 0 0 Kay Murphy Director 1.0 0.0 X 0 0 0 Suanne Ramar Director 1.0 0.0 X 0 0 0 Diemlan Tonnu Director 1.0 0.0 X 0 0 0 Oliver Wesson Jr Director 1.0 0.0 X 0 0 0 Susan Whitaker Director 1.0 0.0 X 0 0 0 8634066 0 617185 240 false true false Deloitte Consulting LLP PO Box 844717 DALLAS TX 75284 Consulting Services 7580535 MORRISON POBOX 102289 ATLANTA GA 303682289 Dining Services 11176045 A G CONSTRUCTION PO BOX 33290 LOS GATOS CA 95030 Construction Svcs 6533727 Rehab Alliance 22995 Mill Creek Drive Suite A LAGUNA HILLS CA 92653 Physical Therapy 3420159 Netpros Technologies Inc 3843 S Briston Street Suite 210 SANTA ANA CA 92704 IT Services 5458235 298 1893152 1893152 Resident and Net Patient Services 623000 312998871 312998871 Amortization of Accomodation Fees 623000 37370843 37370843 OTHER ANCILLARY INCOME 623000 562381 562381 350932095 12184878 12184878 0 0 759141 6060 753081 0 753081 753081 553933117 14984882 553925987 7130 14984882 14992012 14992012 0 0 0 0 0 0 81476 77484 3992 3992 Other Income 900099 528167 528167 528167 381287377 351460262 27933963 X 0 0 0 0 7597379 2498032 5099347 0 124658947 96635681 28023266 4888132 3005206 1882926 24410125 19502195 4907930 10746997 8400769 2346228 0 1018192 1018192 610316 363 609953 0 0 1787094 1380 1785714 38660807 32853538 5807269 3730103 1055457 2674646 8581458 5690532 2890926 1247563 374594 872969 0 18558629 16552093 2006536 1432590 622401 810189 0 36692 881 35811 12175095 12175095 0 75809770 75809770 7031913 7031913 Food 19301783 19300021 1762 Equipment Rental and Maintenan 5934155 3170437 2763718 Education, Employee Recruitmen 2900202 166058 2734144 Taxes, Licenses and Dues 5566870 902795 4664075 5958802 5276226 682576 382643614 311025437 71618177 0 13376795 746590 0 12102372 0 0 2660003 12271841 0 0 0 0 0 3158873 0 614743 3631826 3824595 1396113575 473990085 315535683 922123490 356658784 449145290 0 0 24705144 29739295 0 53339622 105200883 33504484 821769118 1520571195 24691137 44215957 0 0 147201458 237453963 321713378 318941496 0 0 0 0 105615903 99345391 0 0 14417569 175980584 613639445 875937391 X 207044575 642949873 1085098 1683931 208129673 644633804 821769118 1520571195 X -1356237 -56973785 494834153 X false true X true false X 2136148 962047 4745417 1580250 1893152 11317014 124220982 131672241 119325787 156994647 351460262 883673919 0 0 0 126357130 132634288 124071204 158574897 353353414 894990933 0 0 0 894990933 27096750 28159576 29252379 14653859 12944019 112106583 0 27096750 28159576 29252379 14653859 12944019 112106583 0 3412143 906320 802244 0 81476 5202183 156866023 161700184 154125827 173228756 366378909 1012299699 0.88412 0.83790 0.11074 0.15780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 168573521 168573521 0 870041100 317636514 552404586 0 11354250 8035462 3318788 0 207243602 117082125 90161477 0 138901102 31235984 107665118 922123490 0 Deposit 1126726 Refundable Resident Fees 151398680 Other Liability 1634577 Refundable Accom Fees 1556868 Worker's Compensation 8405649 Employee Appreciation Fund 346391 Asset Retirement Obligation 1706732 Payable to 3rd Party 13611 Lease Liabilities 9791350 175980584 Form 990, Schedule D, Part X, Line 2 ASC 740 FOOTNOTE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X X true true X X X X false true false false false false false false false John Woodward Chief Executive Officer 669284 632809 48440 9150 1975 1361658 0 Eduardo Salvador Chief Financial Officer 381659 346956 19133 54948 1875 804571 0 Rachel Vranich Chief Legal Officer 327911 0 16036 9150 16764 369861 0 Jeff Sianko Division VP 275936 96733 16417 9150 13263 411499 0 Randy Herzig DIVISION VP 222078 171849 11324 23250 18134 446635 0 Kari Olson CIO 347055 307222 19475 50255 19213 743220 0 Chris Ichien DIVISION VP 259106 94646 8318 39850 30503 432423 0 Mary McMullin CHIEF STRATEGY & ADV OFFICER 315662 225250 19897 37703 51550 650062 0 Debbie Rompal Assistant CFO 245692 63450 14094 9150 1483 333869 0 Desiree Burton Chief HR Officer 295740 334178 18674 9150 2554 660296 0 Winston Hughes VP Information Technology 214350 90000 673 9150 21424 335597 0 Sally Plank Senior VP Org. Accountability 246332 50268 19066 9049 19650 344365 0 Chris Dana VP of Information Technology 209403 105022 1119 13037 17567 346148 0 Joe Butler Chief Legal Officer 219223 211973 27143 9150 1400 468889 0 Diana Jamison Chief Capital Strategies Ofcr 284265 330246 17172 50334 8835 690852 0 Ron Schaefer COO 113256 432641 3997 3316 4203 557413 0 Prab Brinton Vice President of HR 212815 37979 2099 12503 28497 293893 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. Schedule J, Part 1, Line 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DESCRIBED IN 409(a): AMOUNTS INCLUDED IN W-2 AMOUNTS IN DEFERRED ------------------------- --------------------- JOHN WOODWARD $30,122 NONE EDUARDO SALVADOR $17,175 $45,798 Joseph Butler $9,591 NONE Rachel Vranich $15,427 NONE Chris Ichien $7,678 NONE Ron Schaefer $3,462 NONE RANDY HERZIG $10,103 $14,100 JEFF SIANKO $12,314 NONE KARI OLSON $15,813 $41,105 DESIREE BURTON $13,077 NONE MARY MCMULLIN $14,277 $28,553 Debbie Rompal $10,717 NONE SALLY PLANK $11,311 NONE A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTH 680164610 13080SH72 2021-09-09 221713469 See Part VI false false false B California Statewide Communities Development Autho 680164610 13080SSE5 2017-09-06 108088145 SEE PART VI false false false A 5235000 0 221713469 0 0 0 1919131 0 0 123522860 86838671 9432807 true false false true B 3430000 0 108088145 0 0 0 1634035 0 0 5428178 101025932 0 2021 true false true true A false true true true false 0.00400 0.00000 0.00400 false false false true B false false true true false 0 false false false true A false true true false true false 0 false 0 false true B false false true true false false 0 false 0 false true A true B true Column A: Part I(f) Purpose of the Bonds was to (a) refund, on a current basis, the Issuer's Series 2015 Bonds originally issued on March 20, 2015; (b) refund, on a current basis, the Issuer's Series 2017B Bonds originally issued on September 28, 2017; (c) to finance the acquisition, construction, improvement, renovation, remodeling and equipping of certain health care facilities; and (d) to acquire the Covia Facilities. Column A: Part III, line 7 As provided in Treasury Regulation Section 1.141-4(c)(2)(i)(B), the amount of private payments taken into account under the private security or 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 or payment test with respect to the bonds, as the level of private business use and/or unrelated trade or business use reported in Part III, Line 6 is not in excess of amounts permitted under Section 145 of the Code. Column A: Part IV, Line 2(b) The refunding portion of the Bond proceeds were expended to finance a current refunding, which has met an exception to the rebate requirement. Column B: Part I(f) Purpose of the Bonds was to current refund Prior Bonds and to finance capital projects. Column B: Part II, Line 15 The bonds refunded by Series 2017A were issued on 06/06/2007 and 06/28/2012. COLUMN B: PART III, LINE 7 As provided in Treasury Regulation Section 1.141-4(c)(2)(i)(B), the amount of private payments taken into account under the private security or 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 or payment test with respect to the bonds, as the level of private business use and/or unrelated trade or business use reported in Part III, Line 6 is not in excess of amounts permitted under Section 145 of the Code. COLUMN B: PART IV, LINE 2(B) The refunding portion of Bond proceeds were expended to finance a current refunding, which has met an exception to the rebate requirement. Column B: Part IV, Line 2(b) & (c) The arbitrage rebate report was prepared as of September 26, 2017 and no rebate was due or will be due. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: CFO AND BOARD CHAIR REVIEW THE FINAL 990 BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C process for monitoring compliance with conflict of interest policy: 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 & 15B DETERMINING TOP MANAGEMENT COMPENSATION: IN ESTABLISHING THE COMPENSATION OF THE CEO, OTHER TOP MANAGEMENT OFFICIALS, 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 AND HAVE BEEN COMPLETED DURING THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: 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: The $494,834,153 DIFFERENCE IN NET ASSETS IS DUE TO THE MERGERS WITH COVIA COMMUNITIES AND COVIA GROUP. FORM 990, PART III, LINE 3 SIGNIFICANT CHANGES: Front Porch Communities and Services completed two mergers during the fiscal year. On April 1st, 2022 FRONT PORCH COMMUNITIES AND SERVICES MERGED WITH COVIA COMMUNITIES AND COVIA GROUP. FORM 990 PART IX LINE 11G DESCRIPTION:OUTSIDE SERVICES TOTAL FEES:19917156 FORM 990 PART IX LINE 11G DESCRIPTION:SECURITY SERVICES TOTAL FEES:1245247 FORM 990 PART IX LINE 11G DESCRIPTION:FOOD SERVICES TOTAL FEES:1693402 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING TOTAL FEES:2324909 FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACTED NURSES TOTAL FEES:6918934 FORM 990 PART IX LINE 11G DESCRIPTION:LABORATORY TESTING TOTAL FEES:317612 FORM 990 PART IX LINE 11G DESCRIPTION:THERAPY SERVICES TOTAL FEES:5051850 FORM 990 PART IX LINE 11G DESCRIPTION:X-RAY SERVICES TOTAL FEES:175650 FORM 990 PART IX LINE 11G DESCRIPTION:AMBULANCE TOTAL FEES:30478 FORM 990 PART IX LINE 11G DESCRIPTION:OUTPATIENT CARE TOTAL FEES:912286 FORM 990 PART IX LINE 11G DESCRIPTION:ACTUARIAL TOTAL FEES:73283 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 FOUNDATION 800 N BRAND BLVD FL 19 GLENDALE CA 91203 953862907 COMMUNITY SUP CA 501(C)(3) 7 FPC&S true false false true false false false false false false false false true false false false false true false false FRONT PORCH COMMUNITIES FOUNDATION C 1893152 BOOK VALUE CARING HOUSING MINISTRIES q 869533 BOOK VALUE SUNNY VIEW LUTHERAN home l 251366 BOOK VALUE