2026-02-13T21:59:10+00:00 2025-03-31 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2024-04-01 942148270 Oak Center Towers OAKC 9259567370 800 North Brand Blvd 19th floor Glendale CA 91203 EDUARDO SALVADOR CFO 9259567370 2026-02-14 true Andrew J Gray P01517705 8282542254 2026-02-17 2024 2025-03-06 01:10:19Z EDUARDO SALVADOR 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 192533 false X https://www.chm.org/ X 1972 CA SERVE AS GENERAL PARTNER FOR A SENIOR HOUSING PROJECT IN WEST OAKLAND, CALIFORNIA. 7 7 0 6 0 0 0 2360952 190272 0 0 5552 2261 2366504 192533 2170667 0 0 0 0 0 0 0 0 14612 42595 2185279 42595 181225 149938 10862793 11536652 203220 584255 10659573 10952397 TO HELP FINANCE AND SERVE AS GENERAL PARTNER FOR OAK CENTERS, L.P., WHICH OPERATES A 196-UNIT AFFORDABLE RESIDENTIAL COMPLEX FOR ELDERLY OR DISABLED PERSONS IN OAKLAND, CALIFORNIA, AND PROVIDES ASSOCIATED SUPPORTING SOCIAL SERVICES. false false 192533 OAK CENTER TOWERS (OCT) WAS ORGANIZED UNDER THE LAWS OF THE STATE OF CALIFORNIA IN 1971 IN ORDER TO OPERATE A 196-UNIT AFFORDABLE RESIDENTIAL COMPLEX FOR ELDERLY OR DISABLED PERSONS IN OAKLAND, CALIFORNIA (THE PROJECT), AND TO PROVIDE ASSOCIATED SUPPORTING SOCIAL SERVICES AT THE PROJECT. IN JUNE 2005, OCT SOLD ITS INTEREST IN THE PROJECT TO OAK CENTERS, L.P., A CALIFORNIA LIMITED PARTNERSHIP (OCLP) AS PART OF A LOW-INCOME HOUSING TAX CREDIT TRANSACTION. THE PURPOSE OF THE TRANSACTION WAS TO GENERATE FUNDS TO PERFORM A SUBSTANTIAL REHABILITATION OF THE PROJECT. OCT IS THE SOLE GENERAL PARTNER OF OCLP AND OWNS A .01% INTEREST. OCT COMMITTED TO A LONG-TERM LOAN TOTALING $3,805,437. TOTAL OF ___ PEOPLE WERE SERVED DURING THE YEAR. 0 true false false false false false false false false false true false true false true false false 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 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 0 0 OCLP HOUSING LOAN INTEREST 525990 190272 190272 0 0 0 0 190272 0 0 0 0 MISCELLANEOUS INCOME 900099 2261 2261 0 0 0 0 2261 192533 192533 0 0 29875 29875 10367 10367 0 0 0 0 Bank Fees 1660 1660 Other Expenses 693 693 0 0 0 0 42595 0 42595 0 155764 115384 2725588 2869012 0 0 0 0 6496124 7066939 109029 0 109029 109029 0 1199605 1199605 176683 176683 10862793 11536652 0 0 203220 584255 203220 584255 X 10578088 10870912 81485 81485 10659573 10952397 10862793 11536652 149938 142886 0 X false true true false X 16 41 57 3802860 4274517 4697656 2366504 192533 15334070 0 0 0 3802876 4274558 4697656 2366504 192533 15334127 0 0 0 0 0 0 151918 147526 143289 0 0 442733 151918 147526 143289 0 0 442733 14891394 32519 32519 0 32519 0 0 0 0 32519 0 0 0 685 0 0 685 3835395 4274558 4698341 2366504 192533 15367331 0.96903 0.96078 0 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - , COLUMN B - , COLUMN C - 685.0, COLUMN D - , COLUMN E - , COLUMN F - 685.0; 109029 109029 109029 INVESTMENT IN OAK CENTERS, L.P. 1199605 F 1199605 Federal Income Taxes AFFILIATED ORGANIZATIONS PAYABLES 584255 584255 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. 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 SEAN KELLY: $46,933 NO AMOUNTS WERE DEFERRED. FRONT PORCH COMMUNITES 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 OAK CENTER TOWERS 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 CARING HOUSING MINISTRIES IS THE AGENT FOR THE MANAGEMENT OF THE PROJECT. 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 OAK CENTER TOWERS. 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 OAK CENTER TOWERS (OCT) 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 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. 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 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 AFFORDABLE SENIOR HOUSING CA CARING HOUSING MINISTRIES INC Related 70 true 0 true 0.2811 false true false false false false false false false false false false true false true true false false false