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        <Desc>The Substance Use Treatment Disorder Program offers state certified multilingual drug and alcohol programs in individual and group settings for an outpatient setting with sensitivity to multicultural needs. The program provides telehealth effective short-term tools to support abstention, teach triggers for addictive behaviors and offer relapse prevention services after program completion.</Desc>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>Promesa Behavioral Health is a tax-exempt corporation under section 501(c)(3) of the Internal Revenue Code and section 23701(d) of the Revenue and Taxation code.Generally accepted accounting principles provides accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax position and believes that all positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization files exempt organization information returns in the U.S. Federal and California state jurisdictions. The Organizations returns are subject to examination by federal and state taxing authorities, generally for three years, respectively, after they are filed.</ExplanationTxt>
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        <ExplanationTxt>Form 990 is prepared by the Organization's independent accountant from information provided by management. The completed Form 990 is presented to Management for review and approval prior to being filed.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors all sign a conflict of interest policy on an annual basis to remind each member of the Board of their responsibility. If any conflict of interest issues arise, they are to be addressed during the next scheduled board meeting, with a course of action to be decided by the Board and implemented immediately. In the instances disclosed on Schedule L the applicable direct excuses himself from the Board discussion and abstains from voting on the transactions.</ExplanationTxt>
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        <ExplanationTxt>All governing documents, conflict of interest policies, and financial statements are available to the public upon request.</ExplanationTxt>
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