2026-02-14T07:44:09+00:00 2025-03-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2024-04-01 680012837 Presidio Gate Apartments PRES 9259567400 800 North Brand Blvd 19th floor Glendale CA 91203 Eduardo Salvador CFO 9259567400 2026-02-14 true Andrew Gray P01517705 9727028262 2026-02-17 2024 2025-03-06 01:10:19Z EDUARDO SALVADOR 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 1885659 false X https://www.chm.org/ X 1982 CA TO OPERATE AND PROVIDE QUALITY HOUSING FOR LOW-INCOME SENIORS AND DISABLED RESIDENTS. 7 7 0 7 0 0 0 1702569 1779889 91838 100467 29449 5303 1823856 1885659 0 0 0 0 208828 262146 0 0 0 1138982 1121630 1347810 1383776 476046 501883 18465414 18395069 5013356 4441128 13452058 13953941 TO PROVIDE ELDERLY AND/OR HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. false false 858770 1785192 THE ORGANIZATION WAS ORGANIZED IN 1982 UNDER THE SPONSORSHIP OF EPISCOPAL SENIOR COMMUNITIES (ESC), FOR THE PURPOSE OF CONSTRUCTING AND OPERATING A SENIOR RENTAL HOUSING PROJECT UNDER SECTION 202 OF THE NATIONAL HOUSING ACT. SUCH PROJECTS ARE REGULATED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) AS TO RENT CHARGES AND OPERATING METHODS. THE PROJECT, WHICH CONSISTS OF 54 AFFORDABLE SENIOR HOUSING UNITS AS WELL AS ONE MANAGER'S UNIT IS LOCATED IN SAN FRANCISCO, CALIFORNIA. A TOTAL OF 56 PERSONS WERE SERVED DURING THE YEAR. 858770 true false false false false false false false true false true false false false true true 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 false false true false false false false true 5 0 true 0 false false false false false false false false false false false false X 7 7 false true false false true true true true true false false false false true true true true true false false false false CA X Jennie La 9259567400 800 N Brand Blvd 19th Floor Glendale CA 91203 Ken Donnelly Jr Board Chair 0.5 4.5 X X 0 0 0 Bill Peters Director 0.5 4.5 X 0 0 0 Carlos Jimenez Director 0.5 4.5 X 0 0 0 Christoper Jones Director START: 12/24 0.5 4.5 X 0 0 0 Kevin Kroeker Director 0.5 5.5 X 0 0 0 Margol Kennison Director 0.5 4.5 X 0 0 0 Marion McGovern Director 0.5 5.5 X 0 0 0 Eduardo Salvador CFO 0.1 39.9 X 0 883068 23923 Rachel Vranich Chief Legal Officer / Secretary 0.1 39.9 X 0 516767 45974 Sean Kelly CEO 0.1 39.9 X 0 1391315 67741 Soraya Diaz President - CARING Housing Ministries 0.1 39.9 X 0 470071 36668 Vanessa Lombardo Director of Operations - CARING Housing Ministries 0.1 39.9 X 0 151652 25837 Jennie La Controller 0.1 39.9 X 0 142386 26655 Joseph Miller Director of Finance - CARING Housing Ministries 0.1 39.9 X 0 154398 16473 Martin Lakatos Vice President - Development 0.1 39.9 X 0 318540 40712 0 4028197 283983 0 false true false Precision General Commercial Contractors 7250 Redwood Blvd 214 Novato CA 94945 Landscape Construction 350000 Commercial Fire Protection LLC 4340 Von Karman Avenue Newport Beach CA 92660 Fire Alarm 126000 2 0 HUD ASSISTANCE INCOME 531390 1490888 1490888 RENTAL INCOME 531110 289001 289001 0 0 0 0 1779889 100467 100467 0 0 0 0 LAUNDRY/VENDING 812300 2597 2597 2706 2706 0 0 5303 1885659 1785192 0 100467 0 0 186158 74670 111488 7847 3145 4702 53179 21314 31865 14962 5997 8965 53424 53424 10665 10665 44455 44455 93611 93611 0 0 11247 8453 2794 727 546 181 33641 25283 8358 169959 127732 42227 1172 881 291 164995 20229 144766 292929 292929 33586 25241 8345 Resident Services 146297 109949 36348 REPAIRS & MAINTENANCE 38940 29265 9675 Bank Fees 4812 3616 1196 Bad Debt 3458 2599 859 17712 13310 4402 0 1383776 858770 525006 0 1194957 133492 2353504 3053094 9859 12998 0 0 0 0 9406 9717 16291924 1211047 14809912 15080877 0 0 87776 104891 18465414 18395069 61260 171760 19256 19264 0 0 4353213 4236206 579627 13898 5013356 4441128 X 13394186 13896069 57872 57872 13452058 13953941 18465414 18395069 501883 0 X false true true false X 0 1131565 1351084 1573360 1732018 1779889 7567916 0 0 0 1131565 1351084 1573360 1732018 1779889 7567916 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7567916 28199 1759 47566 91838 100467 269829 0 28199 1759 47566 91838 100467 269829 0 3430 9359 26951 0 5303 45043 1163194 1362202 1647877 1823856 1885659 7882788 0.96006 0.96561 0.03 0.03 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 3430.0, COLUMN B - 9359.0, COLUMN C - 26951.0, COLUMN D - 0.0, COLUMN E - 5303.0, COLUMN F - 45043.0; false true X 10502288 10502288 4552791 1064856 3487935 79133 27696 51437 1157712 118495 1039217 15080877 Federal Income Taxes Affiliated Organizations Payables 13898 13898 X 1885659 0 0 1885659 0 0 1885659 1383776 0 0 1383776 0 0 1383776 Schedule D, Part IV, Line 2b Explanation of escrow agreement RESIDENT SECURITY DEPOSITS ARE COLLECTED AND MAINTAINED BY PRESIDIO GATE APARTMENTS, 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 $19,520 AND $19,234 AS OF MARCH 31, 2024 AND 2025, RESPECTIVELY. AS THESE FUNDS DO NOT REPRESENT ASSETS OF PRESIDIO GATE APARTMENTS, A CORRESPONDING TRUST ACCOUNT LIABILITY IS REPORTED IN ESCROW OR CUSTODIAL ACCOUNT LIABILITY. Schedule D, Part X, Line 2 FIN 48 (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. false true false false false false false false false Sean Kelly CEO 0 808387 0 524270 0 58658 0 10350 0 57391 0 1459056 0 0 Eduardo Salvador CFO 0 468363 0 375296 0 39409 0 10350 0 13573 0 906991 0 0 Soraya Diaz President - CARING Housing Ministries 0 295117 0 142133 0 32821 0 10350 0 26318 0 506739 0 0 Rachel Vranich Chief Legal Officer / Secretary 0 372825 0 120000 0 23942 0 10350 0 35624 0 562741 0 0 Vanessa Lombardo Director of Operations - CARING Housing Ministries 0 148724 0 1800 0 1128 0 4733 0 21104 0 177489 0 0 Joseph Miller Director of Finance - CARING Housing Ministries 0 153068 0 0 0 1330 0 4659 0 11814 0 170871 0 0 Martin Lakatos Vice President - Development 0 240598 0 57345 0 20597 0 27029 0 13683 0 359252 0 0 Jennie La Controller 0 140931 0 0 0 1455 0 4503 0 22152 0 169041 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation FRONT PORCH COMMUNITIES AND SERVICES, A RELATED ORGANIZATION, UTILIZES COMPENSATION STUDIES AND AN INDEPENDENT COMPENSATION CONSULTANT. FINAL COMPENSATION AMOUNTS OF THE CEO AND CFO ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND HAVE BEEN COMPLETED DURING THE YEAR. COMPENSATION PHILOSOPHY OF OTHER OFFICERS AND KEY EMPLOYEES IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND FINAL COMPENSATION AMOUNTS ARE APPROVED BY THE CEO. 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: $18,658 RACHEL VRANICH: $21,707 EDUARDO SALVADOR: $24,697 KARI OLSON: $24,783 GEVORK AKOPYAN: $19,237 MARY MCMULLIN: $21,749 NO AMOUNTS WERE DEFERRED FRONT PORCH COMMUNITIES AND SERVICES ALSO MAINTAINS, FOR CERTAIN KEY LEGACY COVIA COMMUNITIES EMPLOYEES, A NONQUALIFIED SUPPLEMENTARY DEFERRED COMPENSATION PLAN THAT PROVIDES A DEFINED CONTRIBUTION BENEFIT PURSUANT TO SECTIONS 409A AND 457(F) OF THE CODE. ALL PARTICIPANTS ARE AWARDED AN ANNUAL RETENTION BENEFIT ANNUALLY. EACH AWARD VESTS ON THE EARLIER OF THE PARTICIPANT'S DEATH OR DISABILITY, REACHING THE AGE OF 65, OR FIVE YEARS AFTER THE AWARD IS MADE. Form 990, Part VI, Line 15 COMPENSATION REVIEW PROCESS COMPENSATION OF ALL EMPLOYEES OF PRESIDIO GATE APARTMENTS, INC. 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 15 process for determining compensation COMPENSATION OF ALL EMPLOYEES OF PRESIDIO GATE APARTMENTS INC. 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 IN ESTABLISHING THE COMPENSATION OF THE CEO AND OTHER TOP MANAGEMENT OFFICIALS, UTILIZES COMPENSATION STUDIES AND AN INDEPENDENT COMPENSATION CONSULTANT. FINAL COMPENSATION AMOUNTS OF THE CEO AND CFO ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND HAVE BEEN COMPLETED DURING THE YEAR. IN ESTABLISHING THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES, FRONT PORCH COMMUNITIES AND SERVICES UTILIZES, COMPENSATION STUDIES, AND AN INDEPENDENT COMPENSATION CONSULTANT. COMPENSATION PHILOSOPHY IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND FINAL COMPENSATION AMOUNTS ARE APPROVED BY THE CEO. 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 6 Classes of members or stockholders CARING HOUSING MINISTRIES, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF PRESIDIO GATE APARTMENTS. 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 PRESIDIO GATE APARTMENTS (PGA) 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 PRESIDIO GATE APARTMENTS 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 ON. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue OTHER INCOME - Total Revenue: 2706, Related or Exempt Function Revenue: 2706, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; FRONT PORCH COMMUNITIES AND SERVICES 800 N Brand Blvd 19th Floor Glendale CA 91203 954538269 SENIOR LIVING CA 501(c)(3) 10 NA false FRONT PORCH COMMUNITIES FOUNDATION 800 N Brand Blvd 19th Floor Glendale CA 91203 953862907 PROVIDE FINANCIAL SUPPORT TO RESIDENTS IN RETIREMENT COMMUNITIES CA 501(c)(3) 7 FRONT PORCH COMMUNITIES AND SERVICES false CARING HOUSING MINISTRIES INC 800 N Brand Blvd 19th Floor Glendale CA 91203 954540601 MANAGEMENT OF AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 FRONT PORCH COMMUNITIES AND SERVICES false SUNNY VIEW LUTHERAN HOME 800 N Brand Blvd 19th Floor Glendale CA 91203 941542379 AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 CARING Housing Ministries Inc false JENNINGS SENIOR HOUSING INC 800 N Brand Blvd 19th Floor Glendale CA 91203 113754507 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(c)(3) 10 CARING HOUSING MINISTRIES INC false COMMUNITY HOUSING INC 800 N Brand Blvd 19th Floor Glendale CA 91203 942264235 AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 CARING HOUSING MINISTRIES INC false OAK CENTER TOWERS 800 N Brand Blvd 19th Floor Glendale CA 91203 942148270 AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 CARING HOUSING MINISTRIES INC false BETHANY CENTER SENIOR HOUSING INC 800 N Brand Blvd 19th Floor Glendale CA 91203 952593423 PROVIDE AFFORDABLE HOUSING TO ELDERLY PERSONS CA 501(c)(3) 10 CARING HOUSING MINISTRIES INC false LYTTON IV HOUSING CORPORATION 800 N Brand Blvd 19th Floor Glendale CA 91203 770324027 AFFORDABLE SENIOR HOUSING CA 501(c)(3) 10 CARING HOUSING MINISTRIES INC false LYTTON GARDENS INC 800 N Brand Blvd 19th Floor Glendale CA 91203 942670036 DORMANT CA 501(c)(3) 3 FRONT PORCH COMMUNITIES AND SERVICES false SHIRES MEMORIAL CENTER 800 N Brand Blvd 19th Floor Glendale CA 91203 941558214 PROVIDE AFFORDABLE HOUSING TO ELDERLY PERSONS CA 501(c)(3) 10 CARING HOUSING MINISTRIES INC false FRONT PORCH ENTERPRISES 800 N Brand Blvd 19th Floor Glendale CA 91203 383739147 SUPPORT SERVICES CA 501(c)(3) Type I NA false OAK CENTERS LP 800 N Brand Blvd 19th Floor Glendale CA 91203 522456294 PROVIDE AFFORDABLE HOUSING TO ELDERLY CA NA N/A false false false false false false false false false false false false true false true true false false false