2024-02-12T19:25:08-06:00 2023-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-04-01 943382412 COVIA AFFORDABLE COMMUNITIES COVI 9259567370 2185 N CALIFORNIA BLVD 215 WALNUT CREEK CA 94596 EDUARDO SALVADOR CFO 9259567370 2024-02-11 1 EDUARDO SALVADOR 999009999 0 LESLIE VAN P01294411 4159561500 2024-02-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z EDUARDO SALVADOR 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 8443184 0 X WWW.COVIA.ORG X 2000 CA PROVIDE SENIOR COMMUNITIES WITH QUALITY HOUSING, ASSISTED LIVING, SOCIAL & HEALTH CARE SERVICES. 6 6 35 19 0 0 3641459 3433135 4757225 5009346 745 703 0 0 8399429 8443184 0 0 0 0 2946902 3131799 0 0 0 1620247 1437021 4567149 4568820 3832280 3874364 16993405 20479822 1728097 1340150 15265308 19139672 TO PROVIDE QUALITY SENIOR COMMUNITIES, ENCOMPASSING HOUSING, ASSISTED LIVING, AND SOCIAL AND HEALTH CARE SERVICES. COVIA AFFORDABLE COMMUNITIES ENABLES SENIORS WITH DIFFERENT NEEDS AND ABILITIES TO AGE WITH DIGNITY, REGARDLESS OF THEIR MEANS. 0 0 3593250 5009346 MANAGEMENT PROGRAMS - TO PROVIDE ORGANIZATIONAL AND FACILITIES MANAGEMENT SERVICES TO ITS SUBSIDIARY NONPROFIT PUBLIC BENEFIT CORPORATIONS THAT PROVIDE HEALTH CARE SERVICES, SUPPORTIVE SERVICES AND/OR HOUSING TO LOW-INCOME PERSONS, THE ELDERLY AND OTHERS WITH SPECIAL NEEDS. TOTAL OF 1,215 PEOPLE WERE SERVED DURING THE YEAR. 3593250 1 1 0 0 0 0 0 0 0 0 1 0 0 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 9 0 1 35 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 0 0 0 CA X X EDUARDO SALVADOR 9259567400 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 DONNELLY KEN CHAIR 1.00 7.00 X X 0 0 0 EMSLIE STEPHEN CHAIR (THRU 02/23) 1.00 7.00 X X 0 0 0 MCGOVERN MARION VICE CHAIR 1.00 7.00 X X 0 0 0 JIMENEZ CARLOS DIRECTOR 1.00 7.00 X 0 0 0 KENNISON MARGOL DIRECTOR 1.00 7.00 X 0 0 0 KROEKER KEVIN DIRECTOR 1.00 7.00 X 0 0 0 PETERS WILLIAM DIRECTOR 1.00 7.00 X 0 0 0 WOODWARD JOHN CEO 0.10 39.90 X 0 1350533 11125 SALVADOR EDUARDO CFO 0.10 39.90 X 0 747748 56823 CASEY JONATHAN SECRETARY/VP OF FINANCE 0.10 39.90 X 0 210262 50878 DIAZ SORAYA PRESIDENT OF AFFORDABLE HOUSING 7.00 33.00 X 0 341229 57204 OLSON KARI CHIEF INNOV & TECH OFFICER 0.10 39.90 X 0 673752 69468 JAMISON DIANA - CHIEF CAPITAL STRATEGIES OFFICER (THRU 09/22) 0.10 39.90 X 0 631683 59169 SCHAEFER RONALD COO (THRU 02/22) 0.10 39.90 X 0 549894 7519 BUTLER JOSEPH CHIEF LEGAL OFFICER (THRU 08/22) 0.10 39.90 X 0 458339 10550 BURTON DESIREE CHIEF HR OFFICER 0.10 39.90 X 0 648592 11704 MCMULLIN MARY CHIEF STRATEGY/ADV. OFFICER 0.10 39.90 X 0 560809 89253 VRANICH RACHEL CHIEF LEGAL OFFICER 0.10 39.90 X 0 343947 25915 LEE BENSON HOUSING ADMINISTRATOR 20.00 20.00 X 136973 0 17261 136973 6516788 466869 1 0 1 0 ACCOUNTEMPS-ROBERT HALF PO BOX 743295 LOS ANGELES CA 900743295 STAFFING SERVICES 182453 1 3433135 3433135 RESIDENT SRVC. COOR'D 623990 3898863 3898863 MANAGEMENT FEES 561000 1110483 1110483 5009346 703 703 8443184 5009346 0 703 2528799 2528799 90921 90921 215600 215600 296479 296479 900200 900200 120 120 56862 56862 244598 244598 5820 5820 23087 23087 86933 86933 35820 35820 47566 47566 8846 8846 8605 8605 EVENTS 176 176 18388 18388 4568820 3593250 975570 0 11949346 16990243 1415871 1416574 467500 590527 2868 54987 42072 35682 12068 6390 3145752 1421101 16993405 20479822 889509 861282 838588 478868 1728097 1340150 X 15265308 19139672 15265308 19139672 16993405 20479822 3874364 0 X 0 1 X 1 0 X X 7 COMMUNITY HOUSING INC 942264235 10 0 0 0 LYTTON IV HOUSING CORP 770324027 10 0 0 0 JENNINGS SR HOUSING 113754507 10 0 0 0 PRESIDIO GATE APTS 680012837 7 0 0 0 OAK CENTER TOWERS 942148270 10 0 0 0 SHIRES MEMORIAL CENTER 941558214 10 0 0 0 BETHANY CENTER SENIOR HOUSING INC 952593423 10 0 0 0 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE A, PART IV, SECTION A, LINE 1 COVIA AFFORDABLE COMMUNITIES, 509(A)(3), TYPE II, SUPPORTING ORGANIZATION HAS HISTORICAL AND CONTINUING RELATIONSHIP WITH ITS SUPPORTED ORGANIZATIONS, (I.E., COMMUNITY HOUSING, INC., LYTTON IV HOUSING CORP., JENNINGS SENIOR HOUSING, PRESIDIO GATE APARTMENTS, OAK CENTER TOWERS, SHIRES MEMORIAL CENTER, AND BETHANY CENTER SENIOR HOUSING, INC.). THE SUPPORTED ORGANIZATIONS ARE AFFORDABLE HOUSING COMMUNITIES FOR SENIORS WHICH ARE CONTROLLED BY COVIA AFFORDABLE COMMUNITIES. IN THEIR RESPECTIVE BYLAWS, THEY DESIGNATE COVIA AFFORDABLE COMMUNITIES AS THE SOLE CORPORATE MEMBER OF EACH SUCH HUD FACILITY. COVIA AFFORDABLE COMMUNITIES IS DESIGNATED TO PROVIDE ADMINISTRATIVE, ACCOUNTING, FUNDRAISING AND MANAGES AND PROVIDES SUPPORT FOR ALL DEPT OF HOUSING & URBAN DEVELOPMENT (HUD) FACILITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38904 35682 3222 3168 3168 6390 ASSETS IN CHARITABLE REMAINDER TRUST 478868 DUE FROM AFFILIATES 634155 PREDEVELOPMENT 308078 1421101 LIABILITY UNDER CHARITABLE REMAINDER UNITRUST 478868 478868 X PART X, LINE 2: THE ORGANIZATION APPLIES THE PROVISIONS OF FASB ASC TOPIC 740-10, INCOME TAXES OVERALL, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. THERE WAS NO SUCH UNCERTAIN TAX POSITION AT MARCH 31, 2023. 1 1 0 0 0 1 0 0 0 WOODWARD JOHN CEO 0 669284 0 632809 0 48440 0 9150 0 1975 0 1361658 0 0 SALVADOR EDUARDO CFO 0 381659 0 346956 0 19133 0 54948 0 1875 0 804571 0 0 OLSON KARI CHIEF INNOV & TECH OFFICER 0 347055 0 307222 0 19475 0 50255 0 19213 0 743220 0 0 JAMISON DIANA - CHIEF CAPITAL STRATEGIES OFFICER (THRU 09/22) 0 284265 0 330246 0 17172 0 50334 0 8835 0 690852 0 0 BURTON DESIREE CHIEF HR OFFICER 0 295740 0 334178 0 18674 0 9150 0 2554 0 660296 0 0 MCMULLIN MARY CHIEF STRATEGY/ADV. OFFICER 0 315662 0 225250 0 19897 0 37703 0 51550 0 650062 0 0 SCHAEFER RONALD COO (THRU 02/22) 0 113256 0 32641 0 403997 0 3316 0 4203 0 557413 0 0 BUTLER JOSEPH CHIEF LEGAL OFFICER (THRU 08/22) 0 219223 0 211973 0 27143 0 9150 0 1400 0 468889 0 0 DIAZ SORAYA PRESIDENT OF AFFORDABLE HOUSING 0 221978 0 91414 0 27837 0 36031 0 21173 0 398433 0 0 VRANICH RACHEL CHIEF LEGAL OFFICER 0 327911 0 0 0 16036 0 9150 0 16765 0 369862 0 0 CASEY JONATHAN SECRETARY/VP OF FINANCE 0 193200 0 14131 0 2931 0 10591 0 40287 0 261140 0 0 LEE BENSON HOUSING ADMINISTRATOR 135045 0 0 0 1928 0 6369 0 10892 0 154234 0 0 0 PART I, LINES 4A-B LINE 4A - RONALD SCHAEFER RECEIVED A SEVERANCE PAYMENT OF $400,000 DURING THE 2022 CALENDAR YEAR. THE PAYMENT HAS BEEN REPORTED WITHIN "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, PAYMENTS HAVE BEEN REPORTED AS TAXABLE COMPENSATION TO THE INDIVIDUALS AND COLUMN (B)(III). LINE 4B - FRONT PORCH COMMUNITIES AND SERVICES HAS A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN ARE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF FRONT PORCH COMMUNITIES AND SERVICES AND ITS AFFILIATES. ADMINISTRATORS ARE THE EXECUTIVE DIRECTORS OF THE COMMUNITIES. FROM TIME TO TIME THE BOARD MAY DESIGNATE ADDITIONAL OFFICERS AND ADMINISTRATORS. RONALD SCHAEFER DIANA JAMISON MARY MCMULLIN JONATHAN CASEY EDUARDO SALVADOR KARI OLSON PART I, LINE 6 COVIA AFFORDABLE COMMUNITIES (CAC) MAINTAINS A SUCCESS SHARING PROGRAM FOR ALL EMPLOYEES, INCLUDING THE SENIOR EXECUTIVES, WHICH IS BASED UPON THE FOLLOWING FACTORS, IN DECREASING ORDER OF IMPORTANCE: 1. WHETHER COVIA AFFORDABLE COMMUNITIES IS MEETING ITS QUALITY BENCHMARKS IN DELIVERING SERVICES TO ITS RESIDENTS. THIS FACTOR IS DETERMINED BY THE QUALITY FIRST COMMITTEE OF THE BOARD OF DIRECTORS. THE PERFORMANCE MEASURES EVALUATED INCLUDE ITEMS SUCH AS THE RESIDENT SATISFACTION SURVEY, EMPLOYEE SATISFACTION SURVEY, TURNOVER, WORKERS COMPENSATION, AND FINANCIAL RESULTS. REGARDLESS OF ANY OF THE REMAINING FACTORS, NO INCENTIVES ARE PAID IF THE QUALITY MEASURE IS NOT MET. 2. THE AMOUNT OF ACTUAL NET OPERATING INCOME ACHIEVED COMPARED TO THE BUDGETED NET OPERATING INCOME. INCENTIVE PAYMENTS FUNDED, IF ANY, ARE BASED ON A SLIDING SCALE UP TO 40% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE ACTUAL LEVEL OF PERFORMANCE. A MINIMUM LEVEL OF PERFORMANCE AGAINST BUDGET MUST BE ACHIEVED IN ORDER TO PAY OUT ANY INCENTIVES. 3. THE ACTUAL OCCUPANCY RATE ACHIEVED COMPARED TO THE BUDGETED OCCUPANCY RATE. A MINIMUM LEVEL OF PERFORMANCE AGAINST BUDGET MUST BE ACHIEVED IN ORDER TO PAY OUT ANY INCENTIVES. SCHEDULE J, PART I ALL OF THE EMPLOYEES LISTED ON FORM 990 PART VII SECTION A--OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES--ARE EMPLOYED AND COMPENSATED BY FRONT PORCH COMMUNITIES AND SERVICES. THE ORGANIZATION RELIED ON FRONT PORCH COMMUNITIES AND SERVICES USING 3 METHODS DESCRIBED ON PART I, LINE 3 TO ESTABLISH OFFICER'S COMPENSATION. THE METHODS USED ARE: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FRONT PORCH COMMUNITIES AND SERVICES REPORTS 100% OF THE INDIVIDUAL'S COMPENSATION ON W-2'S ISSUED BY FRONT PORCH COMMUNITIES AND SERVICES. HOWEVER, SOME OF THESE EMPLOYEES ARE ASSIGNED DUTIES FOR OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THE RELATED ORGANIZATIONS). THE SALARIES REPORTED ON PART VII OF THE 990 AND SCHEDULE J ARE IN PART SUPPORTED THROUGH MANAGEMENT FEES PAID FROM THE SUBSIDIARY COMMUNITIES AND COLLECTED BY COVIA AFFORDABLE COMMUNITIES AND DIRECTED TO COVIA COMMUNITIES. FORM 990, PART VI, SECTION A, LINE 6 FRONT PORCH COMMUNITIES AND SERVICES IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A FRONT PORCH COMMUNITIES AND SERVICES HAS THE RIGHT TO VOTE WITH RESPECT TO ELECTING AND REMOVING THE DIRECTORS OF COVIA AFFORDABLE COMMUNITIES' (CAC) BOARD, PROVIDED THAT FOUR DIRECTORS SHALL BE SELECTED AND APPOINTED BY FRONT PORCH COMMUNITIES AND SERVICES AND THREE DIRECTORS SHALL BE SELECTED BY COVIA COMMUNITIES AND APPOINTED BY FRONT PORCH COMMUNITIES AND SERVICES. FORM 990, PART VI, SECTION A, LINE 7B FRONT PORCH COMMUNITIES AND SERVICES SHALL HAVE VOTING RIGHTS WITH RESPECT TO (I) THE ELECTION AND REMOVAL OF DIRECTORS, (II) THE DISSOLUTION, LIQUIDATION, MERGER OR SALE OF THE SUBSTANTIAL ASSETS OF THE CORPORATION, (III) ADOPTING, AMENDING OR REPEALING THE ARTICLES OF INCORPORATION OF THE CORPORATION OR BYLAWS, AND (IV) SUCH OTHER MATTERS AS MAY BE PROVIDED IN THE BYLAWS OR THE NONPROFIT CORPORATION LAW OF CALIFORNIA. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND MANAGEMENT PERSONNEL REVIEW THE 990 INFORMATION BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND BOARD MEMBERS ARE ASKED ON AN ANNUAL BASIS IF THERE ARE ANY ACTIVITIES AND/OR AFFILIATIONS THAT WOULD POSE A CONFLICT WITH THEIR ABILITY TO SERVE ON THE BOARD OR ITEMS THAT THEY WILL NEED TO RECUSE THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 SENIOR MANAGEMENT EMPLOYEES LISTED IN PART VII ARE EMPLOYEES OF FRONT PORCH COMMUNITIES AND SERVICES, A RELATED ORGANIZATION. THEY ARE PAID AND ISSUED W-2S BY FRONT PORCH COMMUNITIES AND SERVICES. THE SALARIES REPORTED ON PART VII OF THE 990 AND SCHEDULE J ARE IN PART SUPPORTED THROUGH MANAGEMENT FEES PAID FROM THE SUBSIDIARY COMMUNITIES AND COLLECTED BY COVIA AFFORDABLE COMMUNITIES AND DIRECTED TO FRONT PORCH COMMUNITIES AND SERVICES. FRONT PORCH COMMUNITIES AND SERVICES USES AN INDEPENDENT CONSULTANT WHO ANALYZES AND REPORTS ON REASONABILITY OF COMPENSATION EVERY TWO YEARS. THE CONSULTANT IS INDEPENDENT OF MANAGEMENT AND REPORTS DIRECTLY TO THE CHAIRMAN OF THE BOARD. THE CONSULTANT REVIEWS AND PROVIDES A REPORT ON ANY ISSUES WITH THE COMPENSATION THE CEO AND/OR THE CFO RECEIVE INCLUDING ANY ISSUES AROUND EXCESS COMPENSATION. ADDITIONALLY, ALL KEY EXECUTIVES COMPENSATION ARE REVIEWED BY THE CONSULTANT. THIS REVIEW INCLUDES TOTAL CASH COMPENSATION AND BENEFITS INCLUDING RETIREMENT PLANS. EVERY YEAR, THE CHIEF HR OFFICER REVIEWS THE COMPENSATION FOR ALL MANAGEMENT AGAINST MARKET ANALYSIS GUIDELINES AND RECOMMENDS CHANGES. THIS REVIEW ALSO INCLUDES A TEST OF BENEFITS AGAINST SIMILAR COMPANIES. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND STATEMENTS ARE AVAILABLE UPON REQUEST. FRONT PORCH COMMUNITIES AND SERVICES 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 954538269 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 N/A 0 FRONT PORCH COMMUNITIES FOUNDATION 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 953862907 PROVIDE FINANCIAL SUPPORT TO RESIDENTS IN RETIREMENT COMMUNITIES CA 501(C)(3) LINE 7 FRONT PORCH COMMUNITIES AND SERVICES 0 CARING HOUSING MINISTRIES 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 954540601 MANAGEMENT OF AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 FRONT PORCH COMMUNITIES AND SERVICES 0 SUNNY VIEW LUTHERAN HOME 22445 CUPERTINO ROAD CUPERTINO CA 95014 941542379 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 FRONT PORCH COMMUNITIES AND SERVICES 0 LYTTON IV HOUSING CORPORATION 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 770324027 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 1 COMMUNITY HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942264235 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 1 OAK CENTER TOWERS 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942148270 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 1 JENNINGS SENIOR HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 113754507 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 1 PRESIDIO GATE APARTMENTS 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 680012837 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) LINE 7 COVIA AFFORDABLE COMMUNITIES 1 LYTTON GARDENS INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942670036 DORMANT CA 501(C)(3) LINE 3 FRONT PORCH COMMUNITIES AND SERVICES 0 SHIRES MEMORIAL CENTER 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 941558214 PROVIDE AFFORDABLE HOUSING TO ELDERLY PERSONS CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 1 BETHANY CENTER SENIOR HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 952593423 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 1 OAK CENTER LP 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 522456294 PROVIDE AFFORDABLE HOUSING TO ELDERLY CA N/A 0 0 CHARITABLE REMAINDER TRUSTS (1) 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 CHARITABLE REMAINDER TRUSTS CA LYTTON GARDENS SENIOR COMMUNITIES T 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 COMMUNITY HOUSING INC C 2715651 BOOK VALUE BETHANY CENTER SENIOR HOUSING INC C 717484 BOOK VALUE