2025-02-18T13:06:05+00:00 2024-03-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2023-04-01 941558214 Shires Memorial Center SHIR 4082977476 800 North Brand Blvd 19th floor Glendale CA 91203 Eduardo Salvador CFO 9259567400 2025-02-18 true Jeanette Verrelli P00742631 9727028262 2025-02-17 2023 2025-03-06 01:10:19Z X EDUARDO SALVADOR 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 1624170 false X https://www.chm.org/ X 1960 CA ORGANIZED TO PROVIDE APARTMENT HOUSING FOR SENIORS AGE 62 AND OVER IN A 99 UNIT SINGLE BUILDING. 6 6 4 6 0 0 0 0 1439811 1581310 4513 13257 50684 29603 1495008 1624170 0 0 0 0 275193 263741 0 0 0 1654129 1767523 1929322 2031264 -434314 -407094 14711598 14857495 397250 950241 14314348 13907254 ORGANIZED TO PROVIDE APARTMENT HOUSING FOR SENIORS AGE 62 AND OVER IN A 99 UNIT SINGLE BUILDING. THE PRIMARY PURPOSE OF THE CORPORATION IS TO PROVIDE LOW INCOME SENIORS WITH AFFORDABLE RENTAL HOUSING AND RELATED FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS. false false 1817684 1610913 SHIRES MEMORIAL CENTER WAS ORGANIZED TO PROVIDE APARTMENT HOUSING FOR SENIORS AGE 62 AND OVER IN A 99 UNIT SINGLE BUILDING. THE PRIMARY PURPOSE OF THE CORPORATION IS TO PROVIDE LOW INCOME SENIORS WITH AFFORDABLE RENTAL HOUSING AND RELATED FACILITIES AND SERVICE SPECIALLY DESIGNED TO MEET THEIR NEEDS. A TOTAL OF 104 PEOPLE WERE SERVED DURING THE YEAR. 1817684 true false false false false false false true false true false false false true false true true false false false false false false false false false false false true false false false false false false false false false false false false false true true false false false true 9 0 true 4 true false false false false false false false false false false false false X 6 6 false true true false true true true true true false false false true true true true true false false false CA X Eduardo Salvador 9259567400 800 North Brand Blvd 19th Fl Glendale CA 91203 Ken Donnelly Chairman 1.0 7.0 X X 0 0 0 Marion McGovern Vice Chairman 1.0 7.0 X X 0 0 0 Carlos Jimenez Director 1.0 7.0 X 0 0 0 Kevin Koeker Director 1.0 7.0 X 0 0 0 Margol Kennison Director 1.0 7.0 X 0 0 0 William Peters Director 1.0 7.0 X 0 0 0 Eduardo Salvador CFO 0.1 39.9 X 0 673130 12564 Rachel Vranich Chief Legal Officer / Secretary 0.1 39.9 X 0 467584 34600 Sean Kelly CEO 0.1 39.9 X 0 618975 47706 Gevork Akopyan Chief Human Resources Officer 0.1 39.9 X 0 275603 5619 Joseph Miller Director of Finance-Caring Housing Ministries 0.1 39.9 X 0 138541 14792 Soraya Diaz President-Caring Housing Ministries 0.1 39.9 X 0 308708 32666 Vanessa Lombardo Director of Operations-Caring Housing Ministries 0.1 39.9 X 0 134748 23299 John Woodward Former CEO 0.0 0.0 X 0 634857 10401 0 3252146 181647 0 true true false 0 0 RENTAL INCOME 531110 1170788 1170788 HUD ASSISTANCE INCOME 531390 410522 410522 0 0 0 0 1581310 13257 13257 0 0 0 0 LAUNDRY/VENDING 812300 6772 6772 OTHER INCOME 900099 22831 22831 0 0 0 0 29603 1624170 1610913 0 13257 X 175666 139826 35840 10416 8291 2125 62632 49854 12778 15027 11961 3066 87564 87564 2204 2204 40564 40564 237248 237248 0 0 8121 6464 1657 40481 32222 8259 12308 9797 2511 373653 373653 723608 723608 42495 33825 8670 Resident Services 87668 87668 Equipment Rental & Maintenance 70721 70721 Other Taxes & Licenses 28018 22302 5716 Bad Debts 7431 5915 1516 5439 4329 1110 0 2031264 1817684 213580 0 702599 1488856 116509 650854 19557 12441 0 0 21573 21667 14814507 2130830 13220950 12683677 0 0 630410 0 14711598 14857495 102163 149758 116509 110514 0 178578 689969 397250 950241 X 14314348 13907254 14314348 13907254 14711598 14857495 -407094 0 X false true X true false X 522000 522000 1283105 1326437 1362075 1439811 1610913 7022341 0 0 0 1283105 1326437 1884075 1439811 1610913 7544341 0 0 522000 0 0 522000 0 0 0 0 0 0 0 0 522000 0 0 522000 7022341 3069 357 184 4513 13257 21380 0 3069 357 184 4513 13257 21380 0 64391 34474 45818 50684 0 195367 1350565 1361268 1930077 1495008 1624170 7761088 0.9048 0.8986 0 0.0012 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - KEY REPLACEMENT LAUNDRY AND APPLICATION FEES, COLUMN A - 64391.0, COLUMN B - 34474.0, COLUMN C - 45818.0, COLUMN D - 50684.0, COLUMN E - 0.0, COLUMN F - 195367.0; false true X 3895336 3895336 10430249 1819182 8611067 28224 8561 19663 74862 74862 0 385836 228225 157611 12683677 Affiliated Organizations Payables 689969 689969 1624170 0 0 1624170 0 0 1624170 2031264 0 0 2031264 0 0 2031264 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part IV, Line 2b Explanation of escrow agreement RESIDENT SECURITY DEPOSITS ARE COLLECTED AND MAINTAINED BY SHIRES MEMORIAL CENTER, PER HUD REGULATIONS. IF A RESIDENT LEAVES, THE BALANCE REMAINING IN THE FUND IS RETURNED. ASSETS HELD, INCLUDED IN SAVINGS AND TEMPORARY CASH INVESTMENTS, AMOUNTED TO APPROXIMATELY $116,509 AND $135,403 AS OF MARCH 31, 2023 AND 2024, RESPECTIVELY. AS THESE FUNDS DO NOT REPRESENT ASSETS OF SHIRES MEMORIAL CENTER, A CORRESPONDING TRUST ACCOUNT LIABILITY IS REPORTED IN ESCROW OR CUSTODIAL ACCOUNT LIABILITY. false true false false false false false false false John Woodward Former CEO 0 221967 0 398242 0 14648 0 9900 0 501 0 645258 0 0 Eduardo Salvador CFO 0 402786 0 250287 0 20057 0 10650 0 1914 0 685694 0 0 Sean Kelly CEO 0 614269 0 75 0 4631 0 0 0 47706 0 666681 0 0 Rachel Vranich Chief Legal Officer / Secretary 0 350390 0 100072 0 17122 0 9900 0 24700 0 502184 0 0 Gevork Akopyan Chief Human Resources Officer 0 272317 0 72 0 3214 0 1622 0 3997 0 281222 0 0 Soraya Diaz President-Caring Housing Ministries 0 260194 0 20936 0 27578 0 8699 0 23967 0 341374 0 0 Vanessa Lombardo Director of Operations-Caring Housing Ministries 0 132449 0 1280 0 1019 0 4216 0 19083 0 158047 0 0 Joseph Miller Director of Finance-Caring Housing Ministries 0 137383 0 80 0 1078 0 4182 0 10610 0 153333 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation 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 REMITTED TO CARING HOUSING MINISTRIES. 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 SORAYA DIAZ: $12,107 JOHN WOODWARD: $8,110 RACHEL VRANICH: $16,282 EDUARDO SALVADOR $18,125 Gevork AKOPYAN: $1,485 AMOUNTS IN DEFERRED SORAYA DIAZ: NONE JOHN WOODWARD: NONE RACHEL VRANICH: NONE EDUARDO SALVADOR: NONE Gevork AKOPYAN: NONE Form 990, Part VI, Line 15 COMPENSATION OF ALL EMPLOYEES OF SHIRES MEMORIAL CENTER IS PAID BY ITS ULTIMATE OWNER, FRONT PORCH COMMUNITIES AND SERVICES. W2S/W3S ARE ISSUED BY FRONT PORCH COMMUNITIES AND SERVICES. 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 REMITTED TO CARING HOUSING MINISTRIES. FRONT PORCH COMMUNITIES AND SERVICES USE 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, Line 3 Delegation of management duties THE ORGANIZATION CONTRACTED WITH CARING HOUSING MINISTRIES TO PROVIDE PROPERTY MANAGEMENT, OPERATIONAL, AND ACCOUNTING SERVICES. Form 990, Part VI, Line 4 Significant changes to organizational documents EFFECTIVE JULY 1, 2023, AFFORDABLE COMMUNITIES MERGED WITH CARING HOUSING MINISTRIES, INC. (CARING), AND CARING BECAME SHIRES MEMORIAL CENTER'S SOLE MEMBER. Form 990, Part VI, Line 6 Classes of members or stockholders CARING HOUSING MINISTRIES, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF SHIRES MEMORIAL CENTER. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body CARING HOUSING MINISTRIES HAS THE RIGHT TO VOTE WITH RESPECT TO ELECTING AND REMOVING THE DIRECTORS OF THE SHIRES MEMORIAL CENTER BOARD. THE DIRECTORS SHALL AT ALL TIMES CONSIST OF THOSE PERSONS WHO ARE SERVING AS MEMBERS OF THE BOARD OF DIRECTORS OF CARING HOUSING MINISTRIES Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders CARING HOUSING MINISTRIES 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, Line 11b Review of form 990 by governing body THE CFO AND MANAGEMENT PERSONNEL OF SHIRES MEMORIAL CENTER REVIEW THE 990 INFORMATION RETURN BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy 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, Line 19 Required documents available to the public GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ADMINISTRATIVE OFFICE. Form 990, Part IX, Line 11g Other Fees Repairs & Maintenance Services - Total Expense: 185064, Program Service Expense: 185064, Management and General Expenses: , Fundraising Expenses: ; Security Services - Total Expense: 38876, Program Service Expense: 38876, Management and General Expenses: , Fundraising Expenses: ; Consulting Fees - Total Expense: 6421, Program Service Expense: 6421, Management and General Expenses: , Fundraising Expenses: ; Other Contract Labor - Total Expense: 6887, Program Service Expense: 6887, Management and General Expenses: , Fundraising Expenses: ; FRONT PORCH COMMUNITIES AND SERVICES 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 954538269 AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 NA false 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) 7 FRONT PORCH COMMUNITIES AND SERVICES true CARING HOUSING MINISTRIES 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 954540601 MANAGEMENT OF AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 FRONT PORCH COMMUNITIES AND SERVICES true SUNNY VIEW LUTHERAN HOME 22445 CUPERTINO ROAD CUPERTINO CA 95014 941542379 AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 FRONT PORCH COMMUNITIES AND SERVICES true COVIA AFFORDABLE COMMUNITIES 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 943382412 PROVIDE DIRECTION, SUPPORT SERVICES & ACTIVITIES FOR SUPPORTED ORGANIZATIONS CA 501(c)(3) Type II FRONT PORCH COMMUNITIES AND SERVICES true 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) 10 CARING HOUSING MINISTRIES true COMMUNITY HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942264235 AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 CARING HOUSING MINISTRIES true 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) 10 CARING HOUSING MINISTRIES true 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) 10 CARING HOUSING MINISTRIES true LYTTON IV HOUSING CORPORATION 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 770324027 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(c)(3) 10 CARING HOUSING MINISTRIES true LYTTON GARDENS INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942670036 DORMANT CA 501(c)(3) 3 FRONT PORCH COMMUNITIES AND SERVICES true Oak Center Towers 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942148270 AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 CARING HOUSING MINISTRIES true FRONT PORCH ENTERPRISES 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 383739147 SUPPORT SERVICES CA 501(c)(3) Type I NA false OAK CENTERS LP 2185 N CALIFORNIA BLVD SUITE 215 WALNUT CREEK CA 94596 522456294 PROVIDE AFFORABLE HOUSING TO ELDERLY CA NA N/A false false false false true false false false false false false false false false true false false false false