Form 990 for tax year 2024
Filed by FRONT PORCH COMMUNITIES AND SERVICES.
Totals
- Total revenue
- $422,856,176
- Total expenses
- $413,101,717
- Contributions and grants received
- $4,997,323
- Grants paid
- $0
- Program service revenue
- $363,653,772
- Investment income
- $56,154,950
- Other revenue
- -$1,949,869
- Total assets, end of year
- $1,531,503,670
- Total liabilities, end of year
- $867,781,882
- Net assets or fund balances, end of year
- $663,721,788
- Program services expenses (Part IX)
- $329,687,862
- Management and general expenses
- $83,413,855
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $329,687,862
Program services were 79.8% 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
$4,997,323
-
2a · Program service revenue: RESIDENT AND NET PATIENT SERVICES
total $323,868,344 · related or exempt $323,868,344
-
2b · Program service revenue: AMORTIZATION OF ACCOMODATION FEES
total $39,626,157 · related or exempt $39,626,157
-
2c · Program service revenue: OTHER ANCILLARY INCOME
total $159,271 · related or exempt $159,271
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $12,856,725 · excluded $12,856,725
-
6a · Gross rents
real property $1,000,925
-
6b · Less rental expenses
real property $12,075
-
6c · Rental income or loss
real property $988,850 · personal property $0
-
6d · Net rental income or loss
total $988,850 · excluded $988,850
-
7a · Gross sales of assets other than inventory
securities $313,776,131
-
7b · Less cost or other basis and sales expenses
securities $268,605,705 · other assets $1,872,201
-
7c · Gain or loss
securities $45,170,426 · other assets -$1,872,201
-
7d · Net gain or loss
total $43,298,225 · excluded $43,298,225
-
10a · Gross sales of inventory
$99,254
-
10b · Cost of goods sold
$102,973
-
10c · Net income from sales of inventory
total -$3,719 · excluded -$3,719
-
11a · Other revenue: Settlement Loss
total -$2,935,000 · excluded -$2,935,000
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
-$2,935,000
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $6,839,074 · program services $1,790,460 · management and general $5,048,614
-
7 · Other salaries and wages
total $135,532,026 · program services $103,007,194 · management and general $32,524,832
-
8 · Pension plan contributions
total $4,457,374 · program services $3,334,188 · management and general $1,123,186
-
9 · Other employee benefits
total $33,525,936 · program services $25,936,952 · management and general $7,588,984
-
10 · Payroll taxes
total $11,779,446 · program services $9,291,436 · management and general $2,488,010
-
11b · Fees: legal
total $1,358,354 · management and general $1,358,354
-
11c · Fees: accounting
total $655,704 · management and general $655,704
-
11f · Fees: investment management
total $1,602,296 · program services $1,602,296
-
11g · Fees: other
total $21,457,291 · program services $14,316,808 · management and general $7,140,483 · fundraising $0
-
12 · Advertising and promotion
total $5,043,581 · program services $1,670,198 · management and general $3,373,383
-
13 · Office expenses
total $9,184,485 · program services $6,628,080 · management and general $2,556,405
-
14 · Information technology
total $878,174 · management and general $878,174
-
16 · Occupancy
total $25,461,040 · program services $20,945,920 · management and general $4,515,120
-
17 · Travel
total $2,531,183 · program services $953,201 · management and general $1,577,982
-
19 · Conferences, conventions and meetings
total $147,458 · program services $21,449 · management and general $126,009
-
20 · Interest
total $11,632,523 · program services $11,632,523
-
22 · Depreciation, depletion and amortization
total $92,468,222 · program services $92,468,222
-
23 · Insurance
total $7,280,825 · program services $7,280,825
-
24a · Other expenses: FOOD
total $20,703,460 · program services $20,703,436 · management and general $24
-
24b · Other expenses: TAXES, LICENSES AND DUES
total $7,809,795 · program services $2,535,340 · management and general $5,274,455
-
24c · Other expenses: EQUIPMENT RENTAL & MAINTENANCE
total $5,408,447 · program services $2,516,373 · management and general $2,892,074
-
24d · Other expenses: EDUCATION, EMPLOYEE RECRUITMENT, & UNIFORMS
total $2,878,855 · program services $329,908 · management and general $2,548,947
-
24e · All other expenses
total $4,466,168 · program services $2,723,053 · management and general $1,743,115 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $10,980,472 · end of year $15,408,794
-
2 · Savings and temporary cash investments
beginning of year $17,868,344 · end of year $18,195,936
-
4 · Accounts receivable
beginning of year $9,789,414 · end of year $12,286,825
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $10,805,407 · end of year $9,555,621
-
8 · Inventories for sale or use
beginning of year $306,877 · end of year $306,877
-
9 · Prepaid expenses and deferred charges
beginning of year $4,291,952 · end of year $5,925,180
-
10a · Land, buildings and equipment: cost or other basis
$1,620,497,061
-
10b · Land, buildings and equipment: accumulated depreciation
$621,577,112
-
10c · Land, buildings and equipment, net
beginning of year $977,210,857 · end of year $998,919,949
-
11 · Investments: publicly traded securities
beginning of year $434,383,031 · end of year $379,452,575
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $24,822,181 · end of year $19,682,597
-
14 · Intangible assets
beginning of year $43,716,733 · end of year $34,093,844
-
15 · Other assets
beginning of year $33,983,106 · end of year $37,675,472
-
17 · Accounts payable and accrued expenses
beginning of year $57,923,001 · end of year $44,154,424
-
19 · Deferred revenue
beginning of year $239,655,371 · end of year $241,855,511
-
20 · Tax-exempt bond liabilities
beginning of year $315,593,070 · end of year $312,136,853
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $92,935,391 · end of year $86,470,391
-
25 · Other liabilities
beginning of year $172,442,923 · end of year $183,164,703
-
27 · Net assets without donor restrictions
beginning of year $688,441,970 · end of year $662,502,741
-
28 · Net assets with donor restrictions
beginning of year $1,166,648 · end of year $1,219,047
Mission and programs · 2024
Mission
FRONT PORCH'S MISSION IS TO INSPIRE AND BUILD COMMUNITY, CULTIVATING MEANINGFUL RELATIONSHIPS AND EXPERIENCES THAT RESPOND CREATIVELY TO CHANGING NEEDS. 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.
Activities or mission (Part I)
FRONT PORCH PROVIDES HOUSING AND CARE SERVICES FOR RESIDENTS OF RETIREMENT HOMES AND SKILLED NURSING.
-
FRONT PORCH OWNS AND OPERATES CONTINUING CARE RETIREMENT COMMUNITIES, OTHER MULTILEVEL RETIREMENT COMMUNITIES AND ADDITIONAL PROGRAMS PROVIDING SERVICES THAT ENHANCE THE QUALITY OF LIFE FOR THOSE SERVED THROUGH INDEPENDENT RETIREMENT LIVING, ASSISTED LIVING, SKILLED NURSING, SOCIAL SERVICE PROGRAMS, AFFORDABLE HOUSING AND CONTRACT MANAGEMENT OF SUBSIDIZED HOUSING. FRONT PORCH COMMUNITY ENGAGEMENT PROGRAMS PREVENT SOCIAL ISOLATION, ADDRESS HOUSING INSECURITY AND SUPPORT CREATIVE AGING WITH PROGRAMS BOTH LOCAL AND NATIONAL IN SCOPE. THE FRONT PORCH CENTER FOR INNOVATION AND WELLBEING ADDRESSES CHANGING NEEDS OF OLDER ADULTS BY FINDING AND ADVANCING INNOVATIVE SOLUTIONS THAT MEET THOSE NEEDS. THROUGH OUR AFFORDABLE HOUSING SUBSIDIARY CARING HOUSING MINISTRIES (CHM), WE SERVE THOUSANDS OF RESIDENTS AT COMMUNITIES THROUGHOUT CALIFORNIA AND IN ARIZONA. CHM CREATES, NURTURES AND PRESERVES QUALITY AFFORDABLE HOUSING COMMUNITIES THAT ENRICH THE LIVES OF OUR RESIDENTS. CHM IS THE OWNER/OPERATOR OR MANAGEMENT COMPANY FOR MORE THAN 30 AFFORDABLE HOUSING COMMUNITIES THAT SERVE SENIOR, FAMILIES AND PEOPLE WITH CHRONIC MENTAL ILLNESS.
Expenses $325,458,902 · Revenue $363,653,772
-
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.
Expenses $4,228,960
As filed on the 2024 return.
Listed in Part VII
-
Lannie Tonnu
Director End: 12/31/24; Vice Chair Start: 1/1/25
- Total calculated
- $0
- Hours/week
- 1
-
Laura Jacobs
Vice Chair End: 12/31/24; Board Chair Start: 1/1/25
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Vince Forte
Board Chair End: 12/31/24; Director Start:1/1/25
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Deborah Proctor
Director
- Total calculated
- $0
- Hours/week
- 1
-
Joanne Handy
Director
- Total calculated
- $0
- Hours/week
- 1
-
Kevin Kroeker
Director
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Marion McGovern
Director
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Mary Ellen Heising
Director
- Total calculated
- $0
- Hours/week
- 1
-
Nancy Duranteau
Director
- Total calculated
- $0
- Hours/week
- 1
-
Oliver Wesson Jr
Director
- Total calculated
- $0
- Hours/week
- 1
-
Susan Whittaker
Director
- Total calculated
- $0
- Hours/week
- 1
-
Anna Hall
Chief Culture Officer
- Total calculated
- $86,740
- From this org
- $75,206
- From related orgs
- $0
- Other
- $11,534
- Hours/week
- 40
-
Eduardo Salvador
CFO
- Total calculated
- $906,991
- From this org
- $883,068
- From related orgs
- $0
- Other
- $23,923
- Hours/week
- 37.1 + 2.9 related
Schedule J breakdown matched by us
- Base
- $468,363
- Bonus
- $375,296
- Other
- $39,409
- Deferred
- $10,350
- Nontaxable benefits
- $13,573
- Filer's total
- $906,991
-
Rachel Vranich
Chief Legal Officer / Secretary
- Total calculated
- $562,741
- From this org
- $516,767
- From related orgs
- $0
- Other
- $45,974
- Hours/week
- 37.1 + 2.9 related
Schedule J breakdown matched by us
- Base
- $372,825
- Bonus
- $120,000
- Other
- $23,942
- Deferred
- $10,350
- Nontaxable benefits
- $35,624
- Filer's total
- $562,741
-
Sean Kelly
CEO
- Total calculated
- $1,459,056
- From this org
- $1,391,315
- From related orgs
- $0
- Other
- $67,741
- Hours/week
- 37.1 + 2.9 related
Schedule J breakdown matched by us
- Base
- $808,387
- Bonus
- $524,270
- Other
- $58,658
- Deferred
- $10,350
- Nontaxable benefits
- $57,391
- Filer's total
- $1,459,056
-
Chris Ichien
Division VP
- Total calculated
- $477,091
- From this org
- $421,929
- From related orgs
- $0
- Other
- $55,162
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $297,690
- Bonus
- $108,008
- Other
- $16,231
- Deferred
- $17,250
- Nontaxable benefits
- $37,912
- Filer's total
- $477,091
-
Craig Sumner
Division VP
- Total calculated
- $370,648
- From this org
- $323,951
- From related orgs
- $0
- Other
- $46,697
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $247,225
- Bonus
- $62,032
- Other
- $14,694
- Deferred
- $9,763
- Nontaxable benefits
- $36,934
- Filer's total
- $370,648
-
George Akopyan
CHRO
- Total calculated
- $483,788
- From this org
- $468,994
- From related orgs
- $0
- Other
- $14,794
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $335,988
- Bonus
- $110,000
- Other
- $23,006
- Deferred
- $10,350
- Nontaxable benefits
- $4,444
- Filer's total
- $483,788
-
Jeff Sianko
COO
- Total calculated
- $576,356
- From this org
- $547,223
- From related orgs
- $0
- Other
- $29,133
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $406,981
- Bonus
- $110,000
- Other
- $30,242
- Deferred
- $10,350
- Nontaxable benefits
- $18,783
- Filer's total
- $576,356
-
Kari Olson
Chief Innovation & Technology Officer
- Total calculated
- $906,955
- From this org
- $851,490
- From related orgs
- $0
- Other
- $55,465
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $441,707
- Bonus
- $368,401
- Other
- $41,382
- Deferred
- $10,350
- Nontaxable benefits
- $45,115
- Filer's total
- $906,955
-
Mary McMullin
Chief Advancement Officer
- Total calculated
- $642,343
- From this org
- $577,875
- From related orgs
- $0
- Other
- $64,468
- Hours/week
- 38 + 2 related
Schedule J breakdown matched by us
- Base
- $372,396
- Bonus
- $176,361
- Other
- $29,118
- Deferred
- $10,350
- Nontaxable benefits
- $54,118
- Filer's total
- $642,343
-
Randy Herzig
Division VP
- Total calculated
- $366,365
- From this org
- $344,049
- From related orgs
- $0
- Other
- $22,316
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $263,410
- Bonus
- $67,188
- Other
- $13,451
- Deferred
- $9,986
- Nontaxable benefits
- $12,330
- Filer's total
- $366,365
-
Anna Do
Deputy General Counsel
- Total calculated
- $349,193
- From this org
- $319,620
- From related orgs
- $0
- Other
- $29,573
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $248,076
- Bonus
- $50,000
- Other
- $21,544
- Deferred
- $9,135
- Nontaxable benefits
- $20,438
- Filer's total
- $349,193
-
David Saffert
VP of Supply Chain
- Total calculated
- $325,373
- From this org
- $300,666
- From related orgs
- $0
- Other
- $24,707
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $246,551
- Bonus
- $50,787
- Other
- $3,328
- Deferred
- $9,045
- Nontaxable benefits
- $15,662
- Filer's total
- $325,373
-
Debbie Rompal
Assistant CFO
- Total calculated
- $439,693
- From this org
- $428,260
- From related orgs
- $0
- Other
- $11,433
- Hours/week
- 38 + 2 related
Schedule J breakdown matched by us
- Base
- $288,865
- Bonus
- $116,939
- Other
- $22,456
- Deferred
- $10,350
- Nontaxable benefits
- $1,083
- Filer's total
- $439,693
-
Katherine Miller
Foundation Executive Director
- Total calculated
- $332,357
- From this org
- $304,759
- From related orgs
- $0
- Other
- $27,598
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $267,242
- Bonus
- $31,152
- Other
- $6,365
- Deferred
- $15,056
- Nontaxable benefits
- $12,542
- Filer's total
- $332,357
-
Winston Hughes
VP of Informtation Technology
- Total calculated
- $424,450
- From this org
- $370,042
- From related orgs
- $0
- Other
- $54,408
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $257,638
- Bonus
- $111,297
- Other
- $1,107
- Deferred
- $10,350
- Nontaxable benefits
- $44,058
- Filer's total
- $424,450
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
- 1a · Tax indemnification and gross-up payments
- 1a · Personal services (maid, chauffeur, chef)
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 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)
- Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
- 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 I, Line 1a Personal services
- 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 I, Line 4b Supplemental nonqualified retirement plan
- THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DESCRIBED IN 457(f): AMOUNTS INCLUDED IN W-2 Sean Kelly $46,933 EDUARDO SALVADOR $24,697 RACHEL VRANICH $21,707 CHRIS ICHIEN $13,130 RANDY HERZIG $11,107 JEFF SIANKO $22,300 Craig Sumner $11,030 KARI OLSON $24,783 George Akopyan $19,237 MARY MCMULLIN $21,749 DEBBIE ROMPAL $13,404 Anna Do $10,057 No AMOUNTS were DEFERRED. The Corporation also maintains, for certain key legacy Covia Communities employees, a nonqualified supplementary deferred compensation plan that provides a defined contribution benefit pursuant to Sections 409A and 457(f) of the Code. All participants are awarded an annual retention benefit annually. Each award vests on the earlier of the participant's death or disability, reaching the age of 65, or five years after the award is made.
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.
-
501(c)(3) · Management of Affordable Senior Housing · CA · controlled entity
Directly controlled by Front porch Communities and Services
-
501(c)(3) · AFFORDABLE SENIOR HOUSING · CA · controlled entity
Directly controlled by CARING HOUSING MINISTRIES Inc
-
501(c)(3) · SUPPORT SERVICES · CA
Directly controlled by NA
-
FRONT PORCH COMMUNITIES FOUNDATION
501(c)(3) · PROVIDE FINANCIAL SUPPORT TO RESIDENTS IN RETIREMENT COMMUNITIES · CA · controlled entity
Directly controlled by FRONT PORCH COMMUNITIES & SERVICES
-
501(c)(3) · PROVIDE AFFORDABLE SENIOR HOUSING TO ELDERLY PERSONS · CA · controlled entity
Directly controlled by CARING HOUSING MINISTRIES Inc
-
501(c)(3) · PROVIDE AFFORDABLE HOUSING TO ELDERLY & DISABLED PERSONS · CA · controlled entity
Directly controlled by CARING HOUSING MINISTRIES Inc
-
501(c)(3) · AFFORDABLE SENIOR HOUSING · CA · controlled entity
Directly controlled by CARING HOUSING MINISTRIES
-
501(c)(3) · PROVIDE AFFORDABLE HOUSING TO ELDERLY & DISABLED PERSONS · CA · controlled entity
Directly controlled by CARING HOUSING MINISTRIES
-
BETHANY CENTER SENIOR HOUSING INC
501(c)(3) · PROVIDE AFFORDABLE HOUSING TO ELDERLY & DISABLED PERSONS · CA · controlled entity
Directly controlled by CARING HOUSING MINISTRIES Inc
-
501(c)(3) · PROVIDE AFFORDABLE HOUSING TO ELDERLY & DISABLED PERSONS · CA · controlled entity
Directly controlled by CARING HOUSING MINISTRIES Inc
-
501(c)(3) · DORMANT · CA · controlled entity
Directly controlled by FRONT PORCH COMMUNITIES & SERVICES
-
501(c)(3) · AFFORDABLE SENIOR HOUSING · CA · controlled entity
Directly controlled by CARING HOUSING MINISTRIES Inc
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
OAK CENTERS LP
N/A · PROVIDE AFFORDABLE HOUSING TO ELDERLY · CA
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 12 February 2026
- IRS schema version
- 2024v5.1
- Source object
- 202610439349300536
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