2023-11-14T15:58:14-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 5001 SPRING VALLEY ROAD SUITE 600W DALLAS TX 75244 990 2022-01-01 261459224 FOREFRONT LIVING FORE 2144131523 12467 MERIT DRIVE DALLAS TX 75251 STEVE AILEY CHIEF FINANCIAL OFFICER 2144131523 2023-11-13 1 STEVE AILEY 999009999 0 RAHIM HABIB P01912003 9723835700 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X TIM MALLAD 12467 MERIT DRIVE DALLAS TX 75251 3610348 0 X WWW.FOREFRONTLIVING.ORG X 2007 TX 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. 8 8 24 8 0 0 0 0 3387194 3509820 41846 74009 905583 26519 4334623 3610348 0 0 0 0 2498029 2965963 0 0 0 940593 1265637 3438622 4231600 896001 -621252 18546633 21756324 3121165 6972743 15425468 14783581 TO PROMOTE THE MISSIONS OF THE FL FAMILY OF ORGANIZATIONS OF MAKING EACH MOMENT MATTER FOR THOSE IT SERVES. 0 0 2746272 2277843 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. 1447992 1201009 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. 37336 30968 PROVIDE MANAGEMENT AND SUPPORT SERVICES TO FOREFRONT LIVING FOUNDATION FOR THE DIRECT BENEFIT OF FULFILLING ITS MISSION FOR ALL THEY SERVE. 4231600 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 31 0 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X STEVEN AILEY 2144131561 12467 MERIT DRIVE DALLAS TX 75251 WILLIAM W DAVIS SECRETARY 1.00 3.00 X X 0 0 0 CORNELIUS NEIL FOOTE CHAIRMAN 1.00 3.00 X X 0 0 0 REBECCA GRUCHALLA MD TRUSTEE 1.00 3.00 X 0 0 0 KEVIN JACKSON TRUSTEE 1.00 3.00 X 0 0 0 BRAD NITSCHKE TRUSTEE 1.00 3.00 X 0 0 0 PHILIP M WENTWORTH TRUSTEE 1.00 3.00 X 0 0 0 LAURA H WRIGHT TRUSTEE 1.00 3.00 X 0 0 0 DAVID ASHWORTH TRUSTEE 1.00 3.00 X 0 0 0 TIMOTHY MALLAD CHIEF EXECUTIVE OFFICER 15.00 25.00 X 564008 0 67192 STEVEN AILEY CHIEF FINANCIAL OFFICER 15.00 25.00 X 338749 0 51903 SCOTT POLZIN CHIEF OPERATING OFFICER 15.00 25.00 X 322593 0 17545 KIM HARDEN ASSOCIATE EXECUTIVE DIRECTOR 0.00 40.00 X 0 166966 13560 ADRIANA MAUBOUSSIN COMMUNITY LIAISON 0.00 40.00 X 0 165901 23885 CHRISTOPHER SONGER DIRECTOR OF PROJECT DEVELO 40.00 0.00 X 173300 0 18489 MONIKA PEARCE RESIDENTIAL SALES COUNSELOR 0.00 40.00 X 0 161142 22899 BARBARA MATAMOROS CORPORATE DIRECTOR OF SALE 10.00 30.00 X 160844 0 20002 1559494 494009 235475 5 0 1 0 PROTOTYPE IT LLC 400 W MAIN ST SUITE 100 LEWISVILLE TX 75057 IT SUPPORT 682260 GREENBERG TRAUIG LLP 2200 ROSS AVE STE 5200 DALLAS TX 75201 LEGAL SERVICES 107638 2 SHARED SERVICES FEES 900099 3509820 3509820 3509820 74009 74009 OTHER INCOME 900099 26519 26519 26519 3610348 3509820 0 100528 1734625 1734625 653652 653652 62881 62881 398050 398050 116755 116755 103305 103305 16019 16019 14096 14096 320359 320359 71507 71507 10843 10843 115642 115642 178860 178860 47978 47978 15062 15062 149407 149407 96027 96027 4670 4670 MISCELLANEOUS EXPENSES 77158 77158 SUPPLIES 20600 20600 MAINTENANCE AND EQUIPME 15384 15384 LICENSES AND TRAINING 8070 8070 650 650 4231600 4231600 0 0 5212897 2239247 0 5033805 6834 31728 10322443 1988841 8343556 8333602 0 2509627 3261934 1733327 1721412 1874988 18546633 21756324 1671779 1741709 1449252 5230833 134 201 3121165 6972743 X 15413405 14772772 12063 10809 15425468 14783581 18546633 21756324 X -621252 -11587 -9048 X X 0 1 X 1 0 X X X 6 FOREFRONT LIVING HOSPICE 751094140 10 1 0 1447992 PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING 510190369 10 1 0 2746272 FOREFRONT LIVING FOUNDATION 751910084 7 1 0 37336 THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING 851339418 10 1 0 0 FAITH PRESBYTERIAN PROVIDERS INC 383800779 10 1 0 0 FOREFRONT LIVING SAN ANTONIO 872465887 10 1 0 0 6 0 4231600 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8275905 8275905 383874 378638 5236 1204971 1170230 34741 457693 439973 17720 8333602 INVESTMENT - CFRRG 1383327 F INVESTMENT - THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING 350000 F 1733327 INTERCOMPANY LOANS 1434839 INTEREST IN NET ASSETS - FOREFRONT LIVING FOUNDATION 10809 INVESTMENT - 457F 227244 CONSTRUCTION IN PROGRESS 183265 ACCRUED INTEREST 18831 1874988 OTHER LIABILITIES 201 201 X 3610348 0 3610348 0 3610348 4231600 0 4231600 0 4231600 PART X, LINE 2: THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES AND FILES ALL PROPER RETURNS RELATED TO THESE ACTIVITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: HEALTH INSURANCE PAYMENT NETTED WITH EXPENSES ON F/S PART XII, LINE 4B - OTHER ADJUSTMENTS: HEALTH INSURANCE EXPENSES NETTED WITH EXPENSES ON F/S X X X X 0 1 0 0 0 0 0 0 0 TIMOTHY MALLAD CHIEF EXECUTIVE OFFICER 384261 0 176715 0 3032 0 28618 0 38574 0 631200 0 0 0 STEVEN AILEY CHIEF FINANCIAL OFFICER 234195 0 98018 0 6536 0 15730 0 36173 0 390652 0 0 0 SCOTT POLZIN CHIEF OPERATING OFFICER 224469 0 91401 0 6723 0 17545 0 0 0 340138 0 0 0 CHRISTOPHER SONGER DIRECTOR OF PROJECT DEVELO 169759 0 2250 0 1291 0 4456 0 14033 0 191789 0 0 0 ADRIANA MAUBOUSSIN COMMUNITY LIAISON 0 116801 0 49100 0 0 0 2429 0 21456 0 189786 0 0 MONIKA PEARCE RESIDENTIAL SALES COUNSELOR 0 69192 0 91950 0 0 0 4167 0 18732 0 184041 0 0 BARBARA MATAMOROS CORPORATE DIRECTOR OF SALE 157825 0 500 0 2519 0 4200 0 15802 0 180846 0 0 0 KIM HARDEN ASSOCIATE EXECUTIVE DIRECTOR 0 155254 0 11712 0 0 0 2184 0 11376 0 180526 0 0 PART I, LINE 4B FOREFRONT LIVING MAINTAINS A 457(F) NONQUALIFIED DEFERRED COMPENSATION RETIREMENT PLAN. DURING 2022 TIM MALLAD CONTRIBUTED $14,460, STEVE AILEY CONTRIBUTED $9,033, AND SCOTT POLZIN CONTRIBUTED $8,399, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE 2022, THE ENTITY'S LEGAL NAME CHANGED FROM PRESBYTERIAN COMMUNITIES AND SERVICES TO FOREFRONT LIVING. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE CFO WILL REVIEW THE DRAFT REPORT. THE DRAFT REPORT WILL BE REVIEWED AND APPROVED BY THE AUDIT COMMITTEE AND A COPY OF THE REPORT WILL BE PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A COMPLIANCE OFFICER (CO) WHO REVIEWS ALL TRANSACTIONS OF THE ORGANIZATION THAT MAY RESULT IN A CONFLICT OF INTEREST. THE CO DETERMINES IF THE TRANSACTION WOULD RESULT IN UNDUE INFLUENCE AS A RESULT OF THE RELATIONSHIP AND NOT BE PURSUED. THE CO REPORTS ALL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD HAS A COMPENSATION COMMITTEE THAT REVIEWS THE CURRENT COMPENSATION WITH AN OUTSIDE CONSULTANT WHICH INCLUDES COMPARISONS TO LIKE ENTITIES AND SALARY SURVEYS. THE COMPENSATION COMMITTEE RECOMMENDS CHANGES TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: NET ASSET TRANSFER TO RELATED PARTY -10,302. CHANGE IN NET ASSETS OF FOREFRONT LIVING FOUNDATION 1,254. FORM 990, PART XII, LINE 2C THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE FILING YEAR. FOREFRONT LIVING HOSPICE 12477 MERIT DRIVE DALLAS TX 75251 751094140 HOSPICE SERVICES TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 FOREFRONT LIVING FOUNDATION 12467 MERIT DRIVE DALLAS TX 75251 751910084 FOUNDATION FOR AFFILIATES TX 501(C)(3) LINE 7 FOREFRONT LIVING 1 PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING 8600 SKYLINE DR DALLAS TX 75243 510190369 CCRC TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 FAITH PRESBYTERIAN PROVIDERS INC 12477 MERIT DRIVE DALLAS TX 75251 383800779 PALLATIVE/HOSPICE SERVICES TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING 12477 MERIT DRIVE DALLAS TX 75251 851339418 CCRC TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 FOREFRONT LIVING SAN ANTONIO 12477 MERIT DRIVE DALLAS TX 75251 872465887 FUTURE EXPANSION TX 501(C)(3) LINE 10 FOREFRONT LIVING 1 0 0 1 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 FOREFRONT LIVING HOSPICE K 156756 FMV PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING L 2277843 FMV FOREFRONT LIVING HOSPICE L 1201009 FMV THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING D 350000 FMV THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING C 1244297 FMV