2025-10-09T08:39:54+00:00 2024-12-31 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 593572590 Seniors First Foundation Inc SENI 4072920177 5395 LB MCLEOD ROAD ORLANDO FL 32811 MARSHA LORENZ PRINCIPAL OFFICER 4072920177 2025-10-09 true true Peter Gubler P00190185 4077405400 2025-10-08 2024 2025-03-06 01:10:19Z MAUREEN HOULIHAN 5395 LB MCLEOD ROAD ORLANDO FL 32811 103279 false X N/A X 1998 FL THE SENIORS FIRST FOUNDATION, INC.'S MISSION IS TO PROVIDE FINANCIAL SUPPORT TO SENIORS FIRST, INC. WHICH ENHANCES THE QUALITY OF LIFE FOR SENIOR CITIZENS BY MAINTAINING THEIR INDEPENDENCE AND DIGNITY. 8 7 0 7 0 250 0 122983 103029 0 122983 103279 0 0 0 0 0 41824 54888 41824 54888 81159 48391 2199108 2386133 0 0 2199108 2386133 THE SENIORS FIRST FOUNDATION, INC.'S MISSION IS TO PROVIDE FINANCIAL SUPPORT TO SENIORS FIRST, INC. WHICH ENHANCES THE QUALITY OF LIFE FOR SENIOR CITIZENS BY MAINTAINING THEIR INDEPENDENCE AND DIGNITY. false false SENIORS FIRST FOUNDATION PROVIDES FUNDING IN SUPPORT OF THE DAILY OPERATIONS OF SENIORS FIRST, INC., A 510(C)3 ORGANIZATION PROVIDING IN-HOME SERVICES, NUTRITIONAL SERVICES AND OTHER SERVICES TO SENIORS CITIZENS IN CENTRAL FLORIDA TO MAINTAIN THEIR INDEPENDENCE AND DIGNITY. 0 true false false false false false false false false true false false false true false true false 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 false false true false false false false true 0 0 0 false false false false false false false false false false false false X 8 7 false false false false false false false true true false false false false true true true true true true true false false FL X X Maureen Houlihan 4072920177 5395 LB McLeod Rd Orlando FL 32811 EDWARD CASORIA Chairman 1.0 0 X X 0 0 0 JERRY KASSAB VICE CHAIRMAN 1.0 0 X X 0 0 0 JOHN GAY Secretary/Treasurer 1.0 2.0 X X 0 0 0 MARSHA LORENZ President/CEO of Seniors First Inc/Trustee 1.0 40.0 X X 0 223027 64936 GEORGE ROYAL Trustee 1.0 0 X 0 0 0 GORDON ARKIN Trustee 1.0 0 X 0 0 0 PATTY DEYOUNG Trustee 1.0 0 X 0 0 0 Robert Muszynski Trustee 1.0 2.0 X 0 0 0 DAVID ERNE CFO of Seniors First Inc. 1.0 40.0 X 0 148234 62525 0 371261 127461 0 false true false 0 250 250 0 0 0 0 0 39170 39170 0 0 63859 0 63859 0 63859 63859 0 0 0 0 0 0 103279 0 0 103029 5500 5500 47548 47548 0 0 0 0 551 551 1289 1289 0 0 0 0 54888 0 54888 0 16234 8183 0 0 0 0 0 0 0 0 0 0 2182874 2377950 2199108 2386133 0 0 0 0 0 0 2199108 2386133 2199108 2386133 2199108 2386133 48391 139595 -961 0 X X false true true false X X 1 SENIORS FIRST INC 592759603 9 true 0 0 1 0 0 true false false false false false false false false false false false false false false false false Schedule A, Part IV, Section B, Line 1 Power to elect or appoint ARTICLE IV OF THE FILING ORGANIZATION'S BYLAWS PROVIDE THAT OFFICERS OF THE CORPORATION SHALL INCLUDE THE CHAIRMAN, VICE CHAIRMAN, SECRETARY/TREASURER AND THE PRESIDENT/CHIEF EXECUTIVE OFFICER OF SENIORS FIRST, INC. (THE SUPPORTED ORGANIZATION). THROUGH THIS OVERLAP OF OFFICERS AND THE DUTIES PERFORMED BY THE OFFICERS IN ACCORDANCE WITH THE GOVERNING DOCUMENTS, THE SUPPORTED ORGANIZATION EFFECTIVELY OPERATED, SUPERVISED AND CONTROLLED THE FILING ORGANIZATION'S ACTIVITIES DURING THE YEAR. 2182873 242624 47547 2377950 1945238 279459 41824 2182873 2279364 -291274 42852 1945238 2070052 30598 223319 44605 2279364 1885298 222426 37672 2070052 1.0 0.0 0.0 true false BENEFICIAL INTERESTS IN ASSETS HELD BY CENTRAL FLORIDA FOUNDATION 2377950 2377950 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds THE FILING ORGANIZATION TRANSFERRED FUNDS TO CENTRAL FLORIDA FOUNDATION, INC. TO ESTABLISH BOARD-DESIGNATED ENDOWMENTS FOR THE PURPOSE OF INVESTING FUNDS AND PROVIDING DISBURSEMENTS TO SENIORS FIRST, INC., A RELATED 501(C)(3) ORGANIZATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote SENIORS FIRST AND THE FOUNDATION ARE NOT-FOR-PROFIT CORPORATIONS ORGANIZED UNDER THE LAWS OF THE STATE OF FLORIDA AND HAVE BEEN GRANTED RECOGNITION OF THEIR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THEIR TAX-EXEMPT PURPOSES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AND, AS A RESULT, THESE CONSOLIDATED FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES. X false false false false false false false false false MARSHA LORENZ President/CEO of Seniors First Inc/Trustee 0 173027 0 50000 0 0 0 6834 0 58102 0 287963 0 0 DAVID ERNE CFO of Seniors First Inc. 0 139234 0 9000 0 0 0 4656 0 57869 0 210759 0 0 GENERAL OVERVIEW IN 1998, SENIORS FIRST CREATED AND INCORPORATED SENIORS FIRST FOUNDATION, INC. (THE "FOUNDATION") TO ATTRACT AND ADMINISTER FUNDS FOR THE BENEFIT OF SENIORS FIRST. IN 2018, SENIORS FIRST CREATED AND INCORPORATED GARDEN PATCH DELIVERY, LLC ("GARDEN PATCH") WITH SENIORS FIRST AS ITS SOLE MEMBER. THE FOUNDATION, GARDEN PATCH, AND SENIORS FIRST HAVE COMMON BOARD MEMBERS AND MANAGEMENT AND, AS SUCH, THE FOUNDATION AND GARDEN PATCH ARE CONSIDERED AFFILIATES OF SENIORS FIRST. SENIORS FIRST, INC. ("SENIORS FIRST") IS A NOT-FOR-PROFIT ORGANIZATION WITH A MISSION TO ENHANCE THE QUALITY OF LIFE OF CENTRAL FLORIDA SENIORS BY MAINTAINING THEIR INDEPENDENCE AND DIGNITY. FOUNDED IN 1966, SENIORS FIRST OFFERS A VITAL SUPPORT SYSTEM TO VULNERABLE, OLDER ADULTS AGED 60 AND UP TO HELP THEM MEET THEIR DAILY LIVING NEEDS AT HOME. TO PROMOTE INDEPENDENT LIVING, SENIORS FIRST PROVIDES THE FOLLOWING CRITICAL PROGRAMS AND SERVICES: MEALS ON WHEELS, NEIGHBORHOOD LUNCH WITH TRANSPORTATION, IN-HOME CARE THROUGH A CASE MANAGED PACKAGE OF SERVICES INCLUDING PERSONAL CARE, HOMEMAKER, COMPANIONSHIP, RESPITE FOR CAREGIVERS, GUARDIANSHIP, STEPPING STONE MEDICAL EQUIPMENT BANK AND A COMMUNITY FOOD PANTRY. SENIORS FIRST RECEIVES FUNDING FROM VARIOUS SOURCES, PRINCIPALLY FEDERAL, STATE, AND LOCAL GRANTS. TO MEET REQUIRED FUNDING MATCHES AND SERVE MORE SENIORS ON WAITING LISTS , SENIORS FIRST ALSO RECEIVES PRIVATE SECTOR SUPPORT FROM THE UNITED WAY, FOUNDATIONS, BUSINESSES, AND THE GENERAL PUBLIC. Form 990, Part VI, Line 15 PROCESS FOR SETTING COMPENSATION THE CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS OF THE RELATED ORGANIZATION, WHICH IS INDEPENDENT WITH RESPECT TO THE COMPENSATION ARRANGEMENT BEING CONSIDERED. THE BOARD MEMBERS USE A REGIONAL COMPENSATION SALARY REPORT FROM EDYTH BUSH INSTITUTE (EBI), THEIR PROFESSIONAL EXPERIENCES IN THE LOCAL BUSINESS MARKET AS WELL AS THEIR SERVICE ON OTHER NONPROFIT BOARDS TO DETERMINE APPROPRIATE COMPENSATION. REVIEW AND APPROVAL IS DOCUMENTED IN THE BOARD AND EXECUTIVE COMMITTEE MINUTES. THE CEO DETERMINES THE COMPENSATION OF OTHER OFFICERS UTILIZING THE REGIONAL COMPENSATION SALARY REPORT FROM EBI AND OTHER SIMILAR INDUSTRY REPORTS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CEO AND CONTROLLER WILL REVIEW THE FORM 990 PRIOR TO FILING. THE RETURN WILL THEN BE FORWARDED TO THE FINANCE COMMITTEE OF SENIORS FIRST, INC, A RELATED ORGANIZATION, WITH THE OPTION OF REVIEW PRIOR TO FILING WITH THE IRS. The Form 990 is available to all members of the Board upon request. Form 990, Part VI, Line 12c Conflict of interest policy THE BOARD MEMBERS FILL OUT THE CONFLICT OF INTEREST REPORTING FORM WHEN THEY FIRST JOIN THE BOARD. THE FORM IS ALSO FILLED OUT AT EVERY ANNUAL MEETING BY ALL BOARD MEMBERS. COMPLIANCE IS SELF REPORTED THROUGHOUT THE YEAR. A MEMBER REFRAINS FROM VOTING ON MATTERS CONCERNING A CONFLICT OF INTEREST. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. Form 990, Part XII, Line 2c Change of oversight process or selection process OVERSIGHT OF THE AUDIT THE FINANCE COMMITTEE OF SENIORS FIRST, INC., A RELATED ORGANIZATION, IS RESPONSIBLE FOR THE SELECTION, MONITORING AND EVALUATION OF AN INDEPENDENT AUDIT FIRM AND OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR. SENIORS FIRST INC 5395 LB MCLEOD RD ORLANDO FL 32811 592759603 PROVIDE ASSISTANCE TO SENIOR CITIZENS IN CENTRAL FLORIDA FL 501(c)(3) 10 NA false false false false false false false false false false false false false false false true true false false false