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Nonprofiteer
← FOREFRONT LIVING

Form 990 for tax year 2023

Filed by FOREFRONT LIVING.

Totals

Total revenue
$6,385,540
Total expenses
$5,089,046
Contributions and grants received
$2,300,000
Grants paid
$0
Program service revenue
$3,708,876
Investment income
$321,530
Other revenue
$55,134
Total assets, end of year
$24,701,095
Total liabilities, end of year
$8,581,090
Net assets or fund balances, end of year
$16,120,005
Program services expenses (Part IX)
$5,089,046
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$5,089,046

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $2,300,000

  • 2a · Program service revenue: SHARED SERVICES FEES

    total $3,708,876 · related or exempt $3,708,876

  • 3 · Investment income

    total $321,530 · excluded $321,530

  • 11a · Other revenue: OTHER INCOME

    total $55,134 · excluded $55,134

  • 11e · Other revenue, total

    $55,134

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,403,257 · program services $1,403,257

  • 7 · Other salaries and wages

    total $1,482,287 · program services $1,482,287

  • 8 · Pension plan contributions

    total $34,661 · program services $34,661

  • 9 · Other employee benefits

    total $187,277 · program services $187,277

  • 10 · Payroll taxes

    total $183,303 · program services $183,303

  • 11b · Fees: legal

    total $26,625 · program services $26,625

  • 11c · Fees: accounting

    total $10,656 · program services $10,656

  • 11f · Fees: investment management

    total $3,079 · program services $3,079

  • 11g · Fees: other

    total $207,796 · program services $207,796

  • 12 · Advertising and promotion

    total $45,256 · program services $45,256

  • 13 · Office expenses

    total $12,627 · program services $12,627

  • 14 · Information technology

    total $136,951 · program services $136,951

  • 16 · Occupancy

    total $182,674 · program services $182,674

  • 17 · Travel

    total $59,590 · program services $59,590

  • 19 · Conferences, conventions and meetings

    total $20,974 · program services $20,974

  • 20 · Interest

    total $445,077 · program services $445,077

  • 22 · Depreciation, depletion and amortization

    total $62,221 · program services $62,221

  • 23 · Insurance

    total $4,683 · program services $4,683

  • 24a · Other expenses: UNDEVELOPED PROJECT COS

    total $363,102 · program services $363,102

  • 24b · Other expenses: MISCELLANEOUS EXPENSES

    total $86,783 · program services $86,783

  • 24c · Other expenses: RECRUITMENT

    total $73,762 · program services $73,762

  • 24d · Other expenses: SUPPLIES

    total $27,071 · program services $27,071

  • 24e · All other expenses

    total $29,334 · program services $29,334

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,239,247 · end of year $1,319,369

  • 2 · Savings and temporary cash investments

    beginning of year $5,033,805 · end of year $9,865,767

  • 9 · Prepaid expenses and deferred charges

    beginning of year $31,728 · end of year $10,884

  • 10a · Land, buildings and equipment: cost or other basis

    $10,362,177

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,020,172

  • 10c · Land, buildings and equipment, net

    beginning of year $8,333,602 · end of year $8,342,005

  • 11 · Investments: publicly traded securities

    beginning of year $2,509,627 · end of year $139,839

  • 13 · Investments: program-related

    beginning of year $1,733,327 · end of year $3,538,460

  • 15 · Other assets

    beginning of year $1,874,988 · end of year $1,484,771

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,741,709 · end of year $2,025,732

  • 24 · Unsecured notes and loans payable

    beginning of year $5,230,833 · end of year $6,489,225

  • 25 · Other liabilities

    beginning of year $201 · end of year $66,133

  • 27 · Net assets without donor restrictions

    beginning of year $14,772,772 · end of year $16,107,455

  • 28 · Net assets with donor restrictions

    beginning of year $10,809 · end of year $12,550

Mission and programs · 2023

Mission

TO PROMOTE THE MISSIONS OF THE FL FAMILY OF ORGANIZATIONS OF MAKING EACH MOMENT MATTER FOR THOSE IT SERVES.

Activities or mission (Part I)

FOREFRONT LIVING, LOCATED IN DALLAS, IS A NONPROFIT ORGANIZATION THAT PROVIDES ADMINISTRATIVE AND COORDINATIVE SERVICES TO ITS AFFILIATED NONPROFIT ENTITIES AND PROGRAMS, INCLUDING PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING, FOREFRONT LIVING HOSPICE, THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING, FOREFRONT LIVING FOUNDATION, AND FOREFRONT LIVING SAN ANTONIO. THROUGH ITS SERVICES, FOREFRONT LIVING PROMOTES THE MISSIONS OF THE FOREFRONT LIVING FAMILY OF ORGANIZATIONS BY MAKING EACH MOMENT MATTER FOR THOSE IT SERVES.

  • PROVIDE MANAGEMENT AND SUPPORT SERVICES TO PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING FOR THE DIRECT BENEFIT OF SUPPORTING PRESBYTERIAN VILLAGE NORTH IN FULFILLING ITS MISSION FOR ALL THEY SERVE.

    Expenses $3,362,979 · Revenue $2,484,995

  • PROVIDE MANAGEMENT AND SUPPORT SERVICES TO FOREFRONT LIVING HOSPICE FOR THE DIRECT BENEFIT OF SUPPORTING THE ORGANIZATION IN FULFILLING ITS MISSION FOR ALL THEY SERVE.

    Expenses $1,656,296 · Revenue $1,223,881

  • PROVIDE MANAGEMENT AND SUPPORT SERVICES TO FOREFRONT LIVING FOUNDATION FOR THE DIRECT BENEFIT OF FULFILLING ITS MISSION FOR ALL THEY SERVE.

    Expenses $69,771

As filed on the 2023 return.

Listed in Part VII

  • WILLIAM W DAVIS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • CORNELIUS NEIL FOOTE

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • REBECCA GRUCHALLA MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • KEVIN JACKSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • BRAD NITSCHKE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • NOE HINOJOSA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • LAURA H WRIGHT

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • DAVID ASHWORTH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • ELIZABETH DISCH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • TIMOTHY MALLAD

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $650,959
    From this org
    $599,008
    From related orgs
    $0
    Other
    $51,951
    Hours/week
    15 + 25 related

    Schedule J breakdown matched by us

    Base
    $415,869
    Bonus
    $183,139
    Other
    $0
    Deferred
    $11,550
    Nontaxable benefits
    $40,401
    Filer's total
    $650,959

  • STEVEN AILEY

    CHIEF FINANCIAL OFFICER

    Total calculated
    $400,795
    From this org
    $352,582
    From related orgs
    $0
    Other
    $48,213
    Hours/week
    15 + 25 related

    Schedule J breakdown matched by us

    Base
    $252,193
    Bonus
    $100,389
    Other
    $0
    Deferred
    $9,328
    Nontaxable benefits
    $38,885
    Filer's total
    $400,795

  • SCOTT POLZIN

    CHIEF OPERATING OFFICER

    Total calculated
    $351,500
    From this org
    $334,895
    From related orgs
    $0
    Other
    $16,605
    Hours/week
    15 + 25 related

    Schedule J breakdown matched by us

    Base
    $242,066
    Bonus
    $92,829
    Other
    $0
    Deferred
    $11,550
    Nontaxable benefits
    $5,055
    Filer's total
    $351,500

  • DUSTIN ALLEN

    EXECUTIVE DIRECTOR - PVN

    Total calculated
    $215,828
    From this org
    $0
    From related orgs
    $192,027
    Other
    $23,801
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $172,729 related
    Bonus
    $0 + $19,298 related
    Other
    $0
    Deferred
    $0 + $845 related
    Nontaxable benefits
    $0 + $22,956 related
    Filer's total
    $0 + $215,828 related

  • HEATHER J LOGAN

    CONTROLLER

    Total calculated
    $218,977
    From this org
    $204,053
    From related orgs
    $0
    Other
    $14,924
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $201,532
    Bonus
    $2,521
    Other
    $0
    Deferred
    $1,690
    Nontaxable benefits
    $13,234
    Filer's total
    $218,977

  • KEO K VELASQUEZ

    CORP DR OPERATIONS HOSPITALITY

    Total calculated
    $203,661
    From this org
    $183,016
    From related orgs
    $0
    Other
    $20,645
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $183,016
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $20,645
    Filer's total
    $203,661

  • NIESHA WINTERS

    COMMUNITY LIASON - FLH

    Total calculated
    $202,939
    From this org
    $0
    From related orgs
    $173,158
    Other
    $29,781
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $102,488 related
    Bonus
    $0 + $70,670 related
    Other
    $0
    Deferred
    $0 + $6,399 related
    Nontaxable benefits
    $0 + $23,382 related
    Filer's total
    $0 + $202,939 related

  • DANETTE M MUZIC

    EXECUTIVE DIRECTOR - FLH

    Total calculated
    $220,391
    From this org
    $0
    From related orgs
    $218,287
    Other
    $2,104
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $195,149 related
    Bonus
    $0 + $23,138 related
    Other
    $0
    Deferred
    $0 + $1,622 related
    Nontaxable benefits
    $0 + $482 related
    Filer's total
    $0 + $220,391 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
FOREFRONT LIVING MAINTAINS A 457(F) NONQUALIFIED DEFERRED COMPENSATION RETIREMENT PLAN. DURING 2023 TIM MALLAD CONTRIBUTED $20,890, STEVE AILEY CONTRIBUTED $12,967, AND SCOTT POLZIN CONTRIBUTED $11,948, RESPECTIVELY.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
14 October 2024
IRS schema version
2023v5.1
Source object
202402919349301115

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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