2024-10-17T11:38:10-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 5001 SPRING VALLEY ROAD SUITE 600W DALLAS TX 75244 990 2023-01-01 751910084 FOREFRONT LIVING FOUNDATION FORE 2144131577 12467 MERIT DRIVE DALLAS TX 75251 STEVE AILEY CHIEF FINANCIAL OFFICER 2144131577 2024-10-14 1 0 RAHIM HABIB P01912003 9723835700 2024-10-14 2023 2024-10-15 13:58:12Z TIM MALLAD 12467 MERIT DRIVE DALLAS TX 75251 5994864 0 X WWW.FOREFRONTLIVING.ORG/FOUNDATION/ X 1983 TX FOREFRONT LIVING FOUNDATION (FLF) RAISES AND MANAGES CHARITABLE FUNDS TO ASSIST THE MISSION. FLF RELIES ON PHILANTHROPY AND FUNDRAISING TO FUND PROJECTS AND SERVICES TO MAKE EACH MOMENT MATTER FOR THOSE IT SERVES. 9 9 6 9 0 0 2356745 2408108 0 0 607255 757599 -171552 -158236 2792448 3007471 2033047 1926506 0 0 488521 606186 8400 0 18021 238762 286903 2768730 2819595 23718 187876 24899984 27270564 499408 748661 24400576 26521903 FOREFRONT LIVING FOUNDATION (FLF) RAISES AND MANAGES CHARITABLE FUNDS TO ASSIST THE MISSION. FLF RELIES ON PHILANTHROPY AND FUNDRAISING TO FUND PROJECTS AND SERVICES TO MAKE EACH MOMENT MATTER FOR THOSE IT SERVES. 0 0 1814588 1814588 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO FOREFRONT LIVING HOSPICE, FOREFRONT LIVING, AND AFFILIATED ORGANIZATIONS TO PROVIDE BENEVOLENT ASSISTANCE TO PATIENTS, DEVELOPMENT OF NEW SERVICES, PROGRAMS, PROJECTS AND CAPITAL IMPROVEMENTS. 26946 26946 0 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING, AND AFFILIATED ORGANIZATIONS FOR THE DEVELOPMENT OF NEW SERVICES, PROGRAMS, PROJECTS AND CAPITAL IMPROVEMENTS TO THE AFFILIATED ORGANIZATION'S CAMPUS. 84972 84972 0 THE FOUNDATION RAISES AND TRANSFERS CHARITABLE SUPPORT TO THE EMPLOYEE GRANT ASSISTANCE FUND AND PATIENTS FOR FINANCIAL HARDSHIPS. 1926506 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 15 0 6 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X STEVEN AILEY 2144131561 12467 MERIT DRIVE DALLAS TX 75251 PHIL WENTWORTH CHAIRMAN 1.00 0.00 X X 0 0 0 ANDY KAYE WALSH TRUSTEE 1.00 0.00 X 0 0 0 CLARK HODGES TRUSTEE 1.00 0.00 X 0 0 0 DAVID PEACOCK TRUSTEE 1.00 0.00 X 0 0 0 JORDAN W COWMAN TRUSTEE 1.00 0.00 X 0 0 0 JON KARP TRUSTEE 1.00 0.00 X 0 0 0 CATHY DAVIS TRUSTEE 1.00 0.00 X 0 0 0 RONALD J GAFFORD TRUSTEE 1.00 0.00 X 0 0 0 RUSS COLEMAN TRUSTEE 1.00 0.00 X 0 0 0 SCOTT POLZIN CHIEF OPERATING OFFICER 5.00 35.00 X 0 334895 16605 STEVEN AILEY CHIEF FINANCIAL OFFICER/TREASURER 5.00 35.00 X 0 352582 48213 TIM MALLAD CHIEF EXECUTIVE OFFICER 5.00 35.00 X 0 599008 51951 DIANE C FULLINGIM EXECUTIVE DIRECTOR - FLF 40.00 0.00 X 108216 0 7140 DUSTIN ALLEN EXECUTIVE DIRECTOR - PVN 0.00 40.00 X 0 192027 23801 HEATHER J LOGAN CONTROLLER 0.00 40.00 X 0 204053 14924 KEO K VELASQUEZ CORP DR OPERATIONS HOSPITALITY 0.00 40.00 X 0 183016 20645 DANETTE M MUZIC EXECUTIVE DIRECTOR - FLH 0.00 40.00 X 0 218287 2104 108216 2083868 185383 1 0 1 0 0 478609 1929499 2408108 738488 738488 2848268 2829157 19111 19111 19111 0 478609 158236 -158236 -158236 3007471 0 0 599363 1841534 1841534 84972 84972 521074 521074 7613 7613 43575 43575 33924 33924 51560 51560 14731 14731 17160 17160 50922 50922 3276 3276 41740 41083 657 15997 15997 56069 56069 1367 1367 8634 8634 3716 3716 219 219 MISCELLANEOUS 18926 1562 17364 DUES AND SUBSCRIPTIONS 2586 2586 2819595 1926506 875068 18021 241581 556262 1308684 168709 13552 18634 40086 35999 0 4087 22675383 25841545 660784 681327 24899984 27270564 42900 29533 456508 719128 499408 748661 X 783582 1214870 23616994 25307033 24400576 26521903 24899984 27270564 X 187876 2787957 -854506 X X 0 1 X 1 0 X 3538099 3841918 7096481 2356745 2408108 19241351 3538099 3841918 7096481 2356745 2408108 19241351 2487852 16753499 411280 395851 559718 664597 738488 2769934 383 427 100179 14868 115857 22127142 0.75710 0.78270 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 383. 2020 AMOUNT: $ 427. 2021 AMOUNT: $ 100,179. 2022 AMOUNT: $ 14,868. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15726374 122192 1482002 1887886 15442682 15495341 231033 15726374 10731027 4764314 15495341 8185159 2545868 10731027 7220856 1406703 410841 31559 8185159 0.00000 1.00000 0.00000 1 0 40086 35999 4087 4087 GRANT REQUESTS 702431 INTERCOMPANY 16697 719128 X 5902741 2787956 158236 2946192 2956549 50922 50922 3007471 3832975 1064302 1064302 2768673 50922 50922 2819595 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO GENERATE EARNINGS. THE EARNINGS GENERATED BY THE ENDOWMENT FUNDS ARE USED FOR THE PURPOSE OF PROVIDING BENEVOLENT CARE, MAINTAINING SPECIAL PROGRAMS, AND UPKEEP OF THE HOSPICE CENTER LAND AND BUILDINGS. PART X, LINE 2: THE FOUNDATIONS INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE FOUNDATION REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNREALIZED BUSINESS INCOME OR EXCISE OR OTHER TAXES AND FILES ALL PROPER RETURNS RELATED TO THOSE ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COSTS 158,236. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COSTS 158,236. LOSS ON UNCOLLECTIBLE PLEDGES 906,066. EMM LUNCHEON 478609 478609 111584 20022 21359 5271 478609 478609 111584 20022 21359 5271 158236 -158236 1 FOREFRONT LIVING HOSPICE 12467 MERIT DRIVE DALLAS TX 75251 751094140 501(C)(3) 1735921 0 PATIENT BENEVOLENT CARE, BEREAVEMENT AND INTEGRATED THERAPY PROGRAMS, CAPITAL IMPROVEMENTS AND MAINTENANCE PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING 8600 SKYLINE DR DALLAS TX 75243 510190369 501(C)(3) 29946 0 CAPITAL IMPROVEMENTS AND FUNDING FOR SPECIAL PROGRAMS AND EVENTS 2 EMPLOYEE GRANT ASSISTANCE FUND FOR FINANCIAL HARDSHIPS 5 1413 GRANTS PROVIDED TO RESIDENTS FOR FINANCIAL HARDSHIPS 77 83559 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS THROUGH THE USE OF REQUESTS FROM ORGANIZATIONS AND INDIVIDUALS. EACH REQUEST INCLUDES AN EXPLANATION FOR THE PURPOSE OF THE REQUEST AND SUPPORTING DOCUMENTATION FOR THE AMOUNTS REQUESTED. EACH REQUEST IS REVIEWED AND APPROVED BY THE PCSF EXECUTIVE DIRECTOR PRIOR TO PAYMENT. X X X X 0 1 0 0 0 0 0 0 0 TIM MALLAD CHIEF EXECUTIVE OFFICER 0 415869 0 183139 0 0 0 11550 0 40401 0 650959 0 0 STEVEN AILEY CHIEF FINANCIAL OFFICER/TREASURER 0 252193 0 100389 0 0 0 9328 0 38885 0 400795 0 0 SCOTT POLZIN CHIEF OPERATING OFFICER 0 242066 0 92829 0 0 0 11550 0 5055 0 351500 0 0 DANETTE M MUZIC EXECUTIVE DIRECTOR - FLH 0 195149 0 23138 0 0 0 1622 0 482 0 220391 0 0 HEATHER J LOGAN CONTROLLER 0 201532 0 2521 0 0 0 1690 0 13234 0 218977 0 0 DUSTIN ALLEN EXECUTIVE DIRECTOR - PVN 0 172729 0 19298 0 0 0 845 0 22956 0 215828 0 0 KEO K VELASQUEZ CORP DR OPERATIONS HOSPITALITY 0 183016 0 0 0 0 0 0 0 20645 0 203661 0 0 PART I, LINE 4B FOREFRONT LIVING MAINTAINS A 457(F) NONQUALIFIED DEFERRED COMPENSATION RETIREMENT PLAN. DURING 2023 TIM MALLAD CONTRIBUTED $20,890, STEVE AILEY CONTRIBUTED $12,967, AND SCOTT POLZIN CONTRIBUTED $11,948, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 3 ON 5/1/2008, FOREFRONT LIVING WAS FORMED TO PROVIDE MANAGEMENT AND SHARED SERVICES TO FOREFRONT LIVING FOUNDATION AND OTHER AFFILIATED ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF FOREFRONT LIVING HAS THE RIGHT TO APPOINT THE MAJORITY OF THE BOARD OF TRUSTEE FOR FOREFRONT LIVING FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES TO THE BYLAWS MUST BE APPROVED BY THE FOREFRONT LIVING BOARD. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE CFO WILL REVIEW THE DRAFT REPORT. THE DRAFT REPORT WILL BE REVIEWED AND APPROVED BY THE AUDIT COMMITTEE AND A COPY OF THE REPORT WILL BE PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A COMPLIANCE OFFICER (CO) WHO REVIEWS ALL TRANSACTIONS OF THE ORGANIZATION THAT MAY RESULT IN A CONFLICT OF INTEREST. THE CO DETERMINES IF THE TRANSACTION WOULD RESULT IN UNDUE INFLUENCE AS A RESULT OF THE RELATIONSHIP AND NOT BE PURSUED. THE CO REPORTS ALL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD HAS A COMPENSATION COMMITTEE THAT REVIEWS THE CURRENT COMPENSATION WITH AN OUTSIDE CONSULTANT WHICH INCLUDES COMPARISONS TO LIKE ENTITIES AND SALARY SURVEYS. THE COMPENSATION COMMITTEE RECOMMENDS CHANGES TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTIBLE PLEDGES -906,066. NET ASSET TRANSFER FROM AFFILIATE 51,560. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE FILING YEAR. FOREFRONT LIVING 12457 MERIT DRIVE DALLAS TX 75251 261459224 SHARED SERVICES MANAGEMENT TX 501(C)(3) LINE 12B, II N/A 0 FOREFRONT LIVING HOSPICE 12477 MERIT DRIVE DALLAS TX 75251 751094140 HOSPICE SERVICES TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 PRESBYTERIAN VILLAGE NORTH FOREFRONT LIVING 8600 SKYLINE DR DALLAS TX 75243 510190369 CCRC TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 FAITH PRESBYTERIAN PROVIDERS INC 12477 MERIT DRIVE DALLAS TX 75251 383800779 HOSPICE SERVICES TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 THE OUTLOOK AT WINDHAVEN FOREFRONT LIVING 12477 MERIT DRIVE DALLAS TX 75251 851339418 CCRC TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 FOREFRONT LIVING SAN ANTONIO 12477 MERIT DRIVE DALLAS TX 75251 872465887 FUTURE EXPANSION TX 501(C)(3) LINE 10 FOREFRONT LIVING 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0