2024-05-15T11:01:57-05:00 2023-06-30 464016990 THE PUN GROUP LLP 200 E SANDPOINTE AVENUE SUITE 600 SANTA ANA CA 92707 990 2022-07-01 461579623 FHCSD COMMUNITY SERVICES INC FHCS 6195152300 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 RICARDO ROMAN SECRETARY 6195152300 2024-05-15 RICARDO ROMAN 999009999 0 FRANCES KUO P02057020 9497778800 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICARDO ROMAN 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 215246 0 X WWW.FHCSD.ORG X 2012 CA THE CORPORATION IS ORGANIZED AS A 509(A)3 SUPPORTING ORGANIZATION. THE SPECIFIC PURPOSE OF THE ORGANIZATION IS TO SUPPORT THE CHARITABLE AND EDUCATIONAL ACTIVITIES OF FAMILY HEALTH CENTERS OF SAN DIEGO, INC., AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, INCLUDING BUT NOT LIMITED TO, PROVIDING HEALTHCARE SERVICES, PROGRAMS, OUTREACH AND EDUCATION TO CHILDREN, ADULTS AND FAMILIES, OR THE ACTIVITIES OF OTHER PUBLICALLY SUPPORTED ORGANIZATIONS DESCRIBED IN SECTION 509(A)(2) OF THE IRC BY VIRTUE OF THE LAST SENTENCE OF SECTION 509(A) WHOSE HEALTHCARE SERVICES, PROGRAMS, OUTREACH AND EDUCATION TO CHILDREN, ADULTS AND FAMILIES ARE CLOSELY RELATED IN PURPOSE OR FUNCTION TO THOSE CHARITABLE AND EDUCATIONAL ACTIVITIES OF FAMILY HEALTH CARE CENTERS OF SAN DIEGO, INC. 3 1 0 0 0 0 20 75 0 0 0 0 430341 215171 430361 215246 0 0 0 0 0 0 0 0 0 334458 1422822 334458 1422822 95903 -1207576 9810407 9294067 0 691236 9810407 8602831 X SUPPORT THE CHARITABLE AND EDUCATIONAL ACTIVITIES OF FAMILY HEALTH CENTERS OF SAN DIEGO, INC. (IT'S SUPPORTED ORGANIZATION) AND; FACILITATE THE FINANCING, DEVELOPMENT AND CONSTRUCTION OF A NEW FEDERALLY QUALIFIED HEALTH CENTER LOCATED AT 4725 MARKET STREET, SAN DIEGO CA 92102. 0 0 1092041 215246 FACILITATE THE FINANCING, DEVELOPMENT AND CONSTRUCTION OF A NEW FEDERALLY QUALIFIED HEALTH CENTER. IT'S SUPPORTED ORGANIZATION (FAMILY HEALTH CENTERS OF SAN DIEGO, INC.) WILL GRANT TO FHCSD COMMUNITY SERVICES, INC., CERTAIN REAL PROPERTY KNOWN AS 4725 MARKET STREET, SAN DIEGO CA 92102. THESE FACILITIES WILL PROVIDE QUALITY HEALTH CARE SERVICES TO THE COMMUNITY. 1092041 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X RICARDO ROMAN 6195152300 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 FRAN BUTLER-COHEN TREASURER 2.00 40.00 X X 0 908303 60907 RICARDO ROMAN SECRETARY 2.00 40.00 X X 0 471553 83430 BARBARA CARR PRESIDENT 2.00 X X 0 0 0 0 1379856 144337 0 0 1 0 0 75 75 215171 0 215171 215171 215171 215246 215171 0 0 3770 3770 330781 330781 DISTRIBUTIONS TO FHCSD 1086115 1086115 OTHER 2156 2156 1422822 1092041 330781 0 315050 315050 12036964 3060447 8622427 8976517 872930 2500 9810407 9294067 0 691236 0 691236 X 816422 694962 8993985 7907869 9810407 8602831 9810407 9294067 -1207576 0 X X 0 1 X 1 0 X X X 1 FAMILY HEALTH CENTERS OF SAN DIEGO INC 952833205 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1427893 1427893 10609071 3060447 7548624 8976517 DUE TO OTHER ENTITIES 691236 691236 X 215246 0 215246 0 215246 1422822 0 1422822 0 1422822 PART X, LINE 2: FHCSD COMMUNITY SERVICES, INC. HAS BEEN RECOGNIZED AS A NOT-FOR-PROFIT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)3 AND CALIFORNIA REVENUE CODE SECTION 23701(D) AND IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES ON RELATED INCOME FOR THE YEAR ENDED JUNE 30, 2023. EFFECTIVE DECEMBER 14, 2012, THROUGH IT'S RELATED ORGANIZATION, FAMILY HEALTH CENTERS OF SAN DIEGO, INC., FHCSD COMMUNITY SERVICES, INC. (A 509(A)(3) SUPPORTING ORGANIZATION ADOPTED NEWLY ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER THIS NEW GUIDANCE, THE ORGANIZATION UTILIZED A TWO-STEP APPROACH TO RECOGNIZING AND MEASURING UNCERTAIN TAX POSITIONS (TAX CONTINGENCIES). THE FIRST STEP IS TO EVALUATE THE TAX POSITION FOR RECOGNITION BY DETERMINING IF THE WEIGHT OF AVAILABLE EVIDENCE INDICATES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON AUDIT, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES. THE SECOND STEP IS TO MEASURE THE TAX BENEFIT AS THE LARGEST AMOUNT, WHICH IS MORE THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS A RESULT OF THE ADOPTION OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, FHCSD COMMUNITY SERVICES, INC. DID NOT RECOGNIZE AN INCREASE OR DECREASE IN THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS RELATED TO TAX POSITIONS TAKEN IN PRIOR PERIODS; THEREFORE, THERE WAS NOT CORRESPONDING ADJUSTMENT TO UNRESTRICTED NET ASSETS. ADDITIONALLY, FOR THE YEAR ENDED JUNE 30, 2023, THERE WERE NO ADDITIONAL LIABILITIES RECORDED FOR UNRECOGNIZED TAX BENEFITS RELATED TO TAX POSITIONS TAKEN IN THE CURRENT YEAR. THE ORGANIZATION CONSIDERS MANY FACTORS WHEN EVALUATING AND ESTIMATING IT'S TAX POSITIONS AND TAX BENEFITS, WHICH MAY REQUIRE PERIODIC ADJUSTMENTS AND WHICH MAY NOT ACCURATELY FORECAST ACTUAL OUTCOMES. THERE WERE NO OUTSTANDING ACCRUALS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS SINCE THE INCEPTION DATE THROUGH THE YEAR ENDED JUNE 30, 2023. FHCSD COMMUNITY SERVICES, INC. HAS DETERMINED THAT IT'S MAJOR TAX JURISDICTIONS ARE THE STATE OF CALIFORNIA. THE TAX YEAR 2022-23 WILL REMAIN OPEN AND SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD UNTIL 2028. 0 0 0 0 0 0 0 0 0 FRAN BUTLER-COHEN TREASURER 0 714167 0 194136 0 0 0 44500 0 16407 0 969210 0 0 RICARDO ROMAN SECRETARY 0 460089 0 11464 0 0 0 47500 0 35930 0 554983 0 0 PART I, LINE 3 COMPENSATION IS ESTABLISHED BY FAMILY HEALTH CENTERS OF SAN DIEGO, INC, THE RELATED ORGANIZATION THROUGH THEIR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B INFORMATION DISCLOSED IN FORM 990 ARE PROVIDED BY MANAGEMENT (IT'S SUPPORTED ENTITY). THE FORMS ARE SUBMITTED TO THE BOARD OF DIRECTORS AND MANAGEMENT FOR REVIEW. UPON FINAL APPROVAL, THE FORMS ARE FINALIZED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C FHCSD (IT'S SUPPORTED ORGANIZATION) MONITORS AND ENFORCES COMPLIANCE WITH THE FHCSD'S CONFLICT OF INTEREST POLICY BY HAVING A CORPORATE COMPLIANCE COMMITTEE ACTIVELY AND PERIODICALLY PERFORMING AUDITS TO ENSURE COMPLIANCE. STAFF ARE TRAINED ANNUALLY TO REMIND THEM OF THEIR ONGOING OBLIGATION TO REPORT ANY INCIDENT OF FRAUD OR CONFLICT OF INTEREST. THERE IS A HOTLINE TO CALL WHERE THEY CAN REMAIN ANONYMOUS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMING COMPENSATION FOR THE FHCSD'S TOP MANAGEMENT AND KEY EMPLOYEES INVOLVES OUR HUMAN RESOURCES DEPARTMENT (IT'S SUPPORTED ORGANIZATION, FAMILY HEALTH CENTERS OF SAN DIEGO, INC.). IT IS BASED ON A NUMBER OF CONSIDERATIONS SUCH AS THE NATURE AND SCOPE OF INDIVIDUAL DUTIES, BACKGROUND, EXPERTISE, SIZE, COMPLEXITY OF ORGANIZATION, AND AMOUNT PAID BY SIMILAR ORGANIZATIONS OF SIMILAR SIZE AND TYPE. HUMAN RESOURCES ROUTINELY CONDUCTS SALARY SURVEYS AND PERFORMS ASSESSMENTS OF THE JOB MARKET. THE FINAL DECISION RESTS WITH THE GOVERNING BOARD WHEN THE ANNUAL CORPORATE BUDGET IS REVIEWED AND APPROVED FOR ADOPTION. FORM 990, PART VI, SECTION C, LINE 19 FAMILY HEALTH CENTERS OF SAN DIEGO'S GOVERNING DOCUMENTS TAXPAYER ID #95-2833205 (IT'S SUPPORTED ORGANIZATION), POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE TO THE OVERSIGHT PROCESS OVER THE AUDIT OR THE SELECTION PROCESS OVER THE AUDITORS DURING THE TAX YEAR. FAMILY HEALTH CENTERS OF SAN DIEGO INC 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 952833205 PROVIDING QUALITY HEALTH CARE SERVICES TO THE UNINSURED AND UNDERINSURED CA 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 FAMILY HEALTH CENTERS OF SAN DIEGO INC J 215171 AGREEMENT FAMILY HEALTH CENTERS OF SAN DIEGO INC O 1524193 AUDITED FINANCIAL STATEMENTS FAMILY HEALTH CENTERS OF SAN DIEGO INC S 691236 AUDITED FINANCIAL STATEMENTS