2026-02-14T07:46:39+00:00 2025-03-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2024-04-01 941558214 Shires Memorial Center SHIR 4082977476 800 North Brand Blvd 19th floor Glendale CA 91203 EDUARDO SALVADOR CFO 8182544198 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 floor Glendale CA 91203 1634905 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. 7 7 0 7 0 0 0 1581310 1589053 13257 17401 29603 28451 1624170 1634905 0 0 0 0 263741 282754 0 0 0 1767523 1824947 2031264 2107701 -407094 -472796 14857495 13640001 950241 241757 13907254 13398244 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 1717417 0 1617504 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. 1717417 true false 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 false false true false false false false true 7 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 true true false 0 0 RENTAL INCOME 531110 1235033 1235033 HUD ASSISTANCE INCOME 531390 354020 354020 0 0 0 0 1589053 17401 17401 0 0 0 0 LAUNDRY/VENDING 812300 5715 5715 22736 22736 0 0 28451 1634905 1617504 0 17401 X 0 0 188779 150171 38608 10651 8473 2178 67972 54071 13901 15352 12212 3140 87564 87564 1224 1224 48319 48319 238683 189869 48814 0 8566 6814 1752 31585 25125 6460 20158 16035 4123 357929 284728 73201 732647 732647 69168 55022 14146 Resident Services 102239 81330 20909 Equipment Rental & Maintenance 69628 55388 14240 Other Taxes & Licenses 31233 24845 6388 Bad Debts 15267 12145 3122 10737 8542 2195 0 2107701 1717417 390284 0 1488856 899584 650854 665392 12441 2796 0 0 0 0 21667 30210 14905497 2863478 12683677 12042019 0 0 0 0 14857495 13640001 149758 125708 110514 107754 0 0 689969 8295 950241 241757 X 13907254 13398244 13907254 13398244 14857495 13640001 X -472796 -36214 X false true true false X 522000 522000 1326437 1362075 1439811 1610913 1617504 7356740 0 0 0 1326437 1884075 1439811 1610913 1617504 7878740 0 522000 0 0 0 522000 0 0 0 0 0 0 0 522000 0 0 0 522000 7356740 357 184 4513 13257 17401 35712 0 357 184 4513 13257 17401 35712 34474 45818 50684 0 22736 153712 0 0 0 0 0 0 1361268 1930077 1495008 1624170 1657641 8068164 0.91182 0.90481 0 0.0 X false true X 3895336 3895336 10601829 2655902 7945927 28224 9011 19213 127803 127803 0 252305 70762 181543 12042019 Federal Income Taxes Affiliated Organizations Payables 8295 8295 1634905 0 0 1634905 0 0 1634905 2107701 0 0 2107701 0 0 2107701 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 $135,403 AND $137,973 AS OF MARCH 31, 2024 AND 2025, 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 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 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 Joseph Miller Director of Finance - CARING Housing Ministries 0 153068 0 0 0 1330 0 4659 0 11814 0 170871 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 Sean Kelly: $46,933 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 process for determining compensation COMPENSATION OF ALL EMPLOYEES OF SHIRES MEMORIAL CENTER IIS 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 1a DELEGATION OF AUTHORITY The Executive Committee shall consist of three to six Directors, and shall include the Chairperson, the chair of each Committee, and the immediate past Chairperson. Executive Committee shall have all of the authority of the Board of Directors to take all action deemed to be necessary and appropriate by such Committee between regular or special meetings of the Board of Directors. Additional duties and authority include consideration of possible conflicts of interest, recommendation to the full board regarding the hiring, employment, and termination of the CEO, and to consider and act on all matters pertaining to the evaluation and compensation of 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 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 VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 22736, Related or Exempt Function Revenue: 22736, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Repairs & Maintenance Services - Total Expense: 200883, Program Service Expense: 159800, Management and General Expenses: 41083, Fundraising Expenses: ; Security Services - Total Expense: 37800, Program Service Expense: 30069, Management and General Expenses: 7731, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Other Changes in Net Assets - -36214; Total - -36214; 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 PRESIDIO GATE APARTMENTS 800 N Brand Blvd 19th Floor Glendale CA 91203 680012837 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS 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 AND DISABLED 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 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS 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 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 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 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