2023-11-14T15:57:59-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 5001 SPRING VALLEY ROAD SUITE 600W DALLAS TX 75244 990 2022-01-01 751910084 FOREFRONT LIVING FOUNDATION FORE 2144131577 12467 MERIT DRIVE DALLAS TX 75251 STEVE AILEY CHIEF FINANCIAL OFFICER 2144131577 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 6868645 0 X WWW.FOREFRONTLIVING.ORG/FOUNDATION/ X 1983 TX FOREFRONT LIVING FOUNDATION (FLF) RAISES AND MANAGES CHARITABLE FUNDS TO ASSIST THE MISSION OF THE OTHER NON-PROFIT ENTITIES AND PROGRAMS IN THE FOREFRONT LIVING (FL) FAMILY OF ORGANIZATIONS TO MAKE EACH MOMENT MATTER FOR THOSE IT SERVES. FLF RELIES ON PHILANTHROPY AND FUNDRAISING TO FUND PROJECTS AND SERVICES FOR INDIVIDUALS SERVED BY THE FL AFFILIATED ENTITIES AND PROGRAMS SUCH AS PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING AND FOREFRONT LIVING HOSPICE. 10 10 6 20 0 0 7096481 2356745 0 0 920469 607255 41521 -171552 8058471 2792448 2224835 2033047 0 0 589739 488521 57278 8400 23447 229767 238762 3101619 2768730 4956852 23718 28905173 24899984 585217 499408 28319956 24400576 X FOREFRONT LIVING FOUNDATION (FLF) RAISES AND MANAGES CHARITABLE FUNDS TO ASSIST THE MISSION OF THE OTHER NON-PROFIT ENTITIES AND PROGRAMS IN THE FOREFRONT LIVING FAMILY OF ORGANIZATIONS TO MAKE EACH MOMENT MATTER FOR THOSE IT SERVES. FLF RELIES ON PHILANTHROPY AND FUNDRAISING TO FUND PROJECTS AND SERVICES FOR INDIVIDUALS SERVED BY THE FL AFFILIATED ENTITIES AND PROGRAMS SUCH AS PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING AND FOREFRONT LIVING HOSPICE. 0 0 1954554 1954554 0 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO FOREFRONT LIVING HOSPICE, FOREFRONT LIVING, AND AFFILIATED ORGANIZATIONS TO PROVIDE BENEVOLENT ASSISTANCE TO PATIENTS, DEVELOPMENT OF NEW SERVICES, PROGRAMS, PROJECTS AND CAPITAL IMPROVEMENTS. 17446 17446 0 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING, AND AFFILIATED ORGANIZATIONS FOR THE DEVELOPMENT OF NEW SERVICES, PROGRAMS, PROJECTS AND CAPITAL IMPROVEMENTS TO THE AFFILIATED ORGANIZATION'S CAMPUS. 61047 61047 0 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO THE EMPLOYEE GRANT ASSISTANCE FUND AND PATIENTS FOR FINANCIAL HARDSHIPS. 2033047 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 14 0 6 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 1 1 0 0 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X STEVEN AILEY 2144131561 12467 MERIT DRIVE DALLAS TX 75251 A DEAN CASTILLO TRUSTEE 1.00 X 0 0 0 ANDY KAYE WALSH TRUSTEE 1.00 X 0 0 0 CLARK HODGES TRUSTEE 1.00 X 0 0 0 DAVID PEACOCK TRUSTEE 1.00 X 0 0 0 JORDAN W COWMAN TRUSTEE 1.00 X 0 0 0 L GERALD JERRY BRYANT TRUSTEE 1.00 X 0 0 0 MARY ANN HYDE TILL TRUSTEE 1.00 X 0 0 0 NOE HINOJOSA JR TRUSTEE 1.00 X 0 0 0 RONALD J GAFFORD TRUSTEE 1.00 X 0 0 0 RUSS COLEMAN CHAIRMAN 1.00 X X 0 0 0 SCOTT POLZIN CHIEF OPERATING OFFICER 0.00 40.00 X 0 322593 17545 STEVEN AILEY CHIEF FINANCIAL OFFICER/TREASURER 5.00 35.00 X 0 338749 51903 TIM MALLAD CHIEF EXECUTIVE OFFICER 5.00 35.00 X 0 564008 67192 KIM HARDEN ASSOCIATE EXECUTIVE DIRECTOR 0.00 40.00 X 0 166966 13560 CHRISTOPHER SONGER DIR OF PROJECT DEVELOPMENT 0.00 40.00 X 0 173300 18489 ADRIANA MAUBOUSSIN COMMUNITY LIAISON 0.00 40.00 X 0 165901 23885 MONIKA PEARCE RESIDENTIAL SALES COUNSELOR 0.00 40.00 X 0 161142 22899 BARBARA MATAMOROS CORPORATE DIRECTOR OF SALES AND MARKETING 0.00 40.00 X 0 160844 20002 0 2053503 235475 0 0 1 0 0 565819 1790926 427500 2356745 664597 664597 3832435 3889777 -57342 -57342 -57342 14868 565819 186420 -171552 -171552 2792448 0 0 435703 1972000 1972000 61047 61047 401823 401823 8526 8526 45341 45341 32831 32831 30968 30968 23152 23152 17160 17160 8400 8400 42822 42822 2822 2822 34412 31477 2935 22684 22684 41689 41689 1955 1955 5149 5149 MISCELLANEOUS 13847 1735 12112 DUES AND SUBSCRIPTIONS 2102 2102 2768730 2033047 712236 23447 760956 241581 1436646 1308684 11785 13552 35779 35779 0 0 26412897 22675383 282889 660784 28905173 24899984 49786 42900 535431 456508 585217 499408 X 743088 783582 27576868 23616994 28319956 24400576 28905173 24899984 X 23718 -3916608 -26490 X X 0 1 X 1 0 X 1580307 3538099 3841918 7096481 2356745 18413550 1580307 3538099 3841918 7096481 2356745 18413550 1944398 16469152 478818 411280 395851 559718 664597 2510264 647 383 427 100179 14868 116504 21040318 0.78270 0.67730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 647. 2019 AMOUNT: $ 383. 2020 AMOUNT: $ 427. 2021 AMOUNT: $ 100,179. 2022 AMOUNT: $ 14,868. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15495341 231033 15726374 10731027 4764314 15495341 8185159 2545868 10731027 7220856 1406703 410841 31559 8185159 6088112 35247 1345565 248068 7220856 0.00000 1.00000 0.00000 1 0 35779 35779 0 0 GRANT REQUESTS 415121 INTERCOMPANY 41387 456508 X -980562 -3916608 186420 -3730188 2749626 42822 42822 2792448 2969785 243877 243877 2725908 42822 42822 2768730 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO GENERATE EARNINGS. THE EARNINGS GENERATED BY THE ENDOWMENT FUNDS ARE USED FOR THE PURPOSE OF PROVIDING BENEVOLENT CARE, MAINTAINING SPECIAL PROGRAMS, AND UPKEEP OF THE HOSPICE CENTER LAND AND BUILDINGS. PART X, LINE 2: THE FOUNDATIONS INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE FOUNDATION REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNREALIZED BUSINESS INCOME OR EXCISE OR OTHER TAXES AND FILES ALL PROPER RETURNS RELATED TO THOSE ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COSTS 186,420. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COSTS 186,420. LOSS ON UNCOLLECTIBLE PLEDGES 57,457. EMM LUNCHEON 580687 565819 14868 1210 34084 62134 88992 580687 565819 14868 1210 34084 62134 88992 186420 -171552 1 FOREFRONT LIVING HOSPICE 12477 MERIT DRIVE DALLAS TX 75251 751094140 501(C)(3) 1954554 0 PATIENT BENEVOLENT CARE, BEREAVEMENT AND INTEGRATED THERAPY PROGRAMS, CAPITAL IMPROVEMENTS AND MAINTENANCE, FUND HOSPICE START-UP CASH PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING 8600 SKYLINE DRIVE DALLAS TX 75243 510190369 501(C)(3) 17446 0 CAPITAL IMPROVEMENTS AND FUNDING FOR SPECIAL PROGRAMS AND EVENTS 2 EMPLOYEE GRANT ASSISTANCE FUND FOR FINANCIAL HARDSHIPS 4 2000 GRANTS PROVIDED TO RESIDENTS FOR FINANCIAL HARDSHIPS 2 59047 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS THROUGH THE USE OF REQUESTS FROM ORGANIZATIONS AND INDIVIDUALS. EACH REQUEST INCLUDES AN EXPLANATION FOR THE PURPOSE OF THE REQUEST AND SUPPORTING DOCUMENTATION FOR THE AMOUNTS REQUESTED. EACH REQUEST IS REVIEWED AND APPROVED BY THE PCSF EXECUTIVE DIRECTOR PRIOR TO PAYMENT. X X X X 0 1 0 0 0 0 0 0 0 TIM MALLAD CHIEF EXECUTIVE OFFICER 0 384261 0 176715 0 3032 0 28618 0 38574 0 631200 0 0 STEVEN AILEY CHIEF FINANCIAL OFFICER/TREASURER 0 234195 0 98018 0 6536 0 15730 0 36173 0 390652 0 0 SCOTT POLZIN CHIEF OPERATING OFFICER 0 224469 0 91401 0 6723 0 17545 0 0 0 340138 0 0 CHRISTOPHER SONGER DIR OF PROJECT DEVELOPMENT 0 169759 0 2250 0 1291 0 4456 0 14033 0 191789 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 SALES AND MARK 0 157825 0 500 0 2519 0 4200 0 15802 0 180846 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. X 1 427500 APPRAISAL 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE TOTAL NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 3 ON 5/1/2008, FOREFRONT LIVING WAS FORMED TO PROVIDE MANAGEMENT AND SHARED SERVICES TO FOREFRONT LIVING FOUNDATION AND OTHER AFFILIATED ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION CHANGED THEIR NAME FROM PRESBYTERIAN COMMUNITIES AND SERVICES FOUNDATION TO FOREFRONT LIVING FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF FOREFRONT LIVING HAS THE RIGHT TO APPOINT THE MAJORITY OF THE BOARD OF TRUSTEE FOR FOREFRONT LIVING FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES TO THE BYLAWS MUST BE APPROVED BY THE FOREFRONT LIVING BOARD. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES HAVE THE 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 REVIEWED ANNUALLY BY AN OUTSIDE CONSULTANT AND SURVEYS FROM INDUSTRY ARE USED. THE BOARD HAS A COMPENSATION COMMITTEE THAT REVIEWS THE CURRENT COMPENSATION COMPARED TO LIKE ENTITIES AND MAKES RECOMMENDATIONS TO THE BOARD FOR CHANGES IN COMPENSATION. THE OUTSIDE CONSULTANT REVIEWS COMPENSATION, INDEPENDENT OF THE COMPENSATION COMMITTEE. THIS PROCESS WAS LAST UNDERTAKEN IN 2022. 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 FROM AFFILIATE 30,968. LOSS ON UNCOLLECTIBLE PLEDGES -57,458. 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 12457 MERIT DRIVE DALLAS TX 75251 261459224 SHARED SERVICES MANAGEMENT TX 501(C)(3) LINE 12B, II N/A 0 FOREFRONT LIVING HOSPICE 12477 MERIT DRIVE DALLAS TX 75251 751094140 HOSPICE SERVICES TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING 8600 SKYLINE DR DALLAS TX 75243 510190369 CCRC TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 FAITH PRESBYTERIAN PROVIDERS INC 12477 MERIT DRIVE DALLAS TX 75251 383800779 HOSPICE SERVICES TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING 12477 MERIT DRIVE DALLAS TX 75251 851339418 CCRC TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 FOREFRONT LIVING SAN ANTONIO 12477 MERIT DRIVE DALLAS TX 75251 872465887 FUTURE EXPANSION TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0