2026-02-14T07:37:24+00:00 2025-03-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2024-04-01 952593423 Bethany Center Senior Housing Inc BETH 4158214515 800 North Brand Blvd 19th floor Glendale CA 91203 EDUARDO SALVADOR CFO 2026-02-14 true 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 4206248 false X WWW.BETHANYCENTER.ORG X 1966 CA TO PROVIDE AFFORDABLE RENTAL HOUSING SERVICES FOR LOW-INCOME ELDERLY PERSONS IN SAN FRANCISCO. 7 7 0 7 0 0 0 4003793 4163551 27566 36465 13786 6232 4045145 4206248 0 0 0 0 461594 457370 0 0 0 3202779 3446551 3664373 3903921 380772 302327 54137194 52706791 23257273 22040514 30879921 30666277 TO PROVIDE AFFORDABLE RENTAL HOUSING SERVICES FOR LOW-INCOME ELDERLY PERSONS IN SAN FRANCISCO. false false 2952311 0 4169783 BETHANY SENIOR HOUSING IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION FORMED IN 1966 ESTABLISHED TO OWN, AND OPERATE AFFORDABLE RENTAL HOUSING FOR LOW INCOME ELDERLY PERSONS IN SAN FRANCISCO. BETHANY CENTER SENIOR HOUSING, INC. OPERATES 135-UNIT APARTMENT PROJECT WITH 90% OF THE UNITS ELIGIBLE FOR LOW INCOME ELDERLY AND 10% OF THE UNITS FOR DISABLED PERSONS IN SAN FRANCISCO, CA. THE COMMUNITY SUPPORTED 173 RESIDENTS DURING THE YEAR. 2952311 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 true false false false true 0 0 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 4158214515 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 Xin Xin Construction 1666 26th Ave San Francisco CA 94122 Construction 134125 1 0 HUD ASSISTANCE INCOME 531390 3367050 3367050 RENTAL INCOME 531110 796501 796501 0 0 0 0 4163551 36465 36465 0 0 0 0 LAUNDRY & VENDING 812300 3304 3304 OTHER INCOME 900099 2928 2928 0 0 0 0 6232 4206248 4169783 0 36465 X 0 0 315634 190431 125203 11441 6903 4538 103560 62481 41079 26735 16130 10605 126576 126576 7293 7293 56935 56935 538655 324986 213669 0 87753 52944 34809 19671 11868 7803 626731 378125 248606 1847 1114 733 6017 3630 2387 902832 902832 767009 767009 125302 125302 Resident Services 146503 88389 58114 Taxes, Licenses, and Dues 16278 9821 6457 Equipment Rental and Maintenance 6964 4202 2762 Bank Fees 6009 3625 2384 4176 2519 1657 0 3903921 2952311 951610 0 1749610 829694 55982 56583 6549 12717 0 0 0 0 39965 40011 52730052 2862489 50487309 49867563 0 0 1797779 1900223 54137194 52706791 222429 252382 51640 54044 0 0 21967651 21676233 1015553 57855 23257273 22040514 X 30879921 30666277 0 0 30879921 30666277 54137194 52706791 X 302327 -515971 X false true true true true X 0 4376280 4403874 3826585 4017579 4169783 20794101 0 0 0 4376280 4403874 3826585 4017579 4169783 20794101 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20794101 1128 686 9645 27566 36465 75490 0 1128 686 9645 27566 36465 75490 0 26956 28748 41519 0 0 97223 4404364 4433308 3877749 4045145 4206248 20966814 0.99176 0.99180 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 26956.0, COLUMN B - 28748.0, COLUMN C - 37187.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 92891.0; DESCRIPTION - LAUNDRY & VENDING, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 4332.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 4332.0; false true X 25712680 25712680 25995193 2198365 23796828 240868 32425 208443 162304 162304 0 619007 469395 149612 49867563 Federal Income Taxes Affiliated organizations Payable 57855 57855 X 4206248 0 0 4206248 0 0 4206248 3903921 0 0 3903921 0 0 3903921 Schedule D, Part IV, Line 2b Explanation of escrow agreement RESIDENT SECURITY DEPOSITS ARE COLLECTED AND MAINTAINED BY BETHANY CENTER SENIOR HOUSING, INC. 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 $51,640 AND $54,044 AS OF MARCH 31, 2024 AND 2025, RESPECTIVELY. AS THESE FUNDS DO NOT REPRESENT ASSETS OF BETHANY CENTER SENIOR HOUSING, INC., 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 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 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 determing compensation COMPENSATION OF ALL EMPLOYEES OF BETHANY CENTER SENIOR HOUSING, 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 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 BETHANY CENTER SENIOR HOUSING, INC. 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 BETHANY CENTER SENIOR HOUSING, INC. 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 BETHANY CENTER SENIOR HOUSING, INC. 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 Security Services - Total Expense: 293464, Program Service Expense: 177055, Management and General Expenses: 116409, Fundraising Expenses: ; Outside Services - Total Expense: 243991, Program Service Expense: 147207, Management and General Expenses: 96784, Fundraising Expenses: ; Consulting Fees - Total Expense: 1200, Program Service Expense: 724, Management and General Expenses: 476, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Equity Transfer - -515971; Total - -515971; 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 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 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 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 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) 7 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 AFFORABLE HOUSING TO ELDERLY CA NA false false false false false false false false false false false false true false true true false false false