2025-02-18T13:25:17+00:00 2024-03-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2023-04-01 680012837 Presidio Gate Apartments PRES 9259567400 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 1823856 false X https://www.chm.org/ X 1982 CA TO OPERATE AND PROVIDE QUALITY HOUSING FOR LOW-INCOME SENIORS AND DISABLED RESIDENTS. 6 6 3 10 0 0 0 0 1573360 1702569 47566 91838 26951 29449 1647877 1823856 0 0 0 0 241703 208828 0 0 0 1087299 1138982 1329002 1347810 318875 476046 17702229 18465414 4726217 5013356 12976012 13452058 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 1161275 1732018 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. 1161275 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 7 0 true 3 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 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 Joseph Miller Director of Finance-Affordable 0.1 39.9 X 0 138541 14792 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 Soraya Diaz President-Affordable 4.0 36.0 X 0 308708 32666 Vanessa Lombardo Director of Operations-Affordable 0.1 39.9 X 0 134748 23299 Gevork Akopyan Chief Human Resources Officer 0.1 39.9 X 0 275603 5619 Kari Olson Chief Innovation & Technology Officer 0.1 39.9 X 0 659093 32535 Mary McMullin Chief Strategy/Adv. Officer 0.1 39.9 X 0 455032 62928 JOHN WOODWARD FORMER CEO 0.0 0.0 X 0 634857 10401 0 4366271 277110 0 true true false 0 0 HUD ASSISTANCE INCOME 531390 1438807 1438807 RENTAL INCOME 531110 263762 263762 0 0 0 0 1702569 91838 91838 0 0 0 0 LAUNDRY/VENDING 812300 2348 2348 OTHER INCOME 900099 27101 27101 0 0 0 0 29449 1823856 1732018 0 91838 149653 97135 52518 7479 4854 2625 40389 26215 14174 11307 7339 3968 53422 53422 28792 28792 99830 99830 0 0 23762 15423 8339 12355 8019 4336 27833 18066 9767 171654 171654 1826 1185 641 148728 148728 383150 383150 40548 40548 Resident Services 124415 124415 REPAIRS & MAINTENANCE 10785 7000 3785 Dues & Subscriptions 4617 2997 1620 Bank Fees 3472 2254 1218 3793 2463 1330 0 1347810 1161275 186535 0 561548 1194957 18898 2353504 2999 9859 0 0 8595 9406 15736674 926762 14748377 14809912 0 0 2361812 87776 17702229 18465414 76818 61260 18898 19256 0 4466269 4353213 164232 579627 4726217 5013356 X 12918140 13394186 57872 57872 12976012 13452058 17702229 18465414 476046 0 X false true X true false X 0 1107296 1131565 1351084 1573360 1732018 6895323 0 0 0 1107296 1131565 1351084 1573360 1732018 6895323 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6895323 33052 28199 1759 47566 91838 202414 0 33052 28199 1759 47566 91838 202414 0 3442 3430 9359 26951 0 43182 1143790 1163194 1362202 1647877 1823856 7140919 0.9656 0.9702 0.03 0.0226 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 3442.0, COLUMN B - 3430.0, COLUMN C - 9359.0, COLUMN D - 26951.0, COLUMN E - 0.0, COLUMN F - 43182.0; false true X 10502288 10502288 4403206 711402 3691804 79133 27696 51437 89736 69169 20567 662311 118495 543816 14809912 Affiliated Organizations Payables 579627 579627 1823856 0 0 1823856 0 0 1823856 1347810 0 0 1347810 0 0 1347810 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 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 $18,898 AND $19,520 AS OF MARCH 31, 2023 AND 2024, 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. 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 Sean Kelly CEO 0 614269 0 75 0 4631 0 0 0 47706 0 666681 0 0 Eduardo Salvador CFO 0 402786 0 250287 0 20057 0 10650 0 1914 0 685694 0 0 Soraya Diaz President-Affordable 0 260194 0 20936 0 27578 0 8699 0 23967 0 341374 0 0 Joseph Miller Director of Finance-Affordable 0 137383 0 80 0 1078 0 4182 0 10610 0 153333 0 0 Vanessa Lombardo Director of Operations-Affordable 0 132449 0 1280 0 1019 0 4216 0 19083 0 158047 0 0 Rachel Vranich Chief Legal Officer / Secretary 0 350390 0 100072 0 17122 0 9900 0 24700 0 502184 0 0 Kari Olson Chief Innovation & Technology Officer 0 404432 0 232625 0 22036 0 10650 0 21885 0 691628 0 0 Mary McMullin Chief Strategy/Adv. Officer 0 309987 0 124434 0 20611 0 9900 0 53028 0 517960 0 0 Gevork Akopyan Chief Human Resources Officer 0 272317 0 72 0 3214 0 1622 0 3997 0 281222 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 THE 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 KARI OLSON: $18,424 Gevork AKOPYAN: $1,485 MARY MCMULLIN: $15,067 AMOUNTS IN DEFERRED SORAYA DIAZ: NONE JOHN WOODWARD: NONE RACHEL VRANICH: NONE EDUARDO SALVADOR: NONE KARI OLSON: NONE Gevork AKOPYAN: NONE MARY MCMULLIN: NONE 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 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 PRESIDIO GATE APARTMENT'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 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. 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 ORG'N 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 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 BETHANY CENTER SENIOR HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 952593423 PROVIDE AFFORDABLE HOUSING TO ELDERLY 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 AFFORDABLE SENIOR HOUSING 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 SHIRES MEMORIAL CENTER 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 941558214 PROVIDE AFFORDABLE HOUSING TO ELDERLY PERSONS 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 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