2026-05-13T15:44:02-07:00 2025-06-30 464016990 THE PUN GROUP LLP 6 HUTTON CENTRE DR STE 1200 SANTA ANA CA 92707 990 2024-07-01 883009987 FHCSD HOUSING INC FHCS 6195152300 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 RICARDO ROMAN TREASURER, CFO 2026-05-13 true true FRANCES KUO P02057020 9497778800 2024 2025-03-06 01:10:19Z RICARDO ROMAN 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 25720 false X WWW.FHCSD.ORG X 2022 CA The specific purpose of Housing is to support the housing activities of the Health Center. THE CORPORATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION AND IS NOT ORGANIZED FOR THE PRIVATE GAIN OF ANY PERSON. IT IS ORGANIZED UNDER THE NONPROFIT PUBLIC BENEFIT CORPORATION LAW FOR CHARITABLE PURPOSES. THE CORPORATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE. 3 1 0 0 26155 25720 0 0 0 26155 25720 0 0 0 0 0 27191 125500 27191 125500 -1036 -99780 10010771 8587686 10016459 8693154 -5688 -105468 THE SPECIFIC PURPOSE OF HOUSING IS TO SUPPORT THE HOUSING ACTIVITIES OF THE HEALTH CENTER. THE CORPORATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION AND IS NOT ORGANIZED FOR THE PRIVATE GAIN OF ANY PERSON. IT IS ORGANIZED UNDER THE NONPROFIT PUBLIC BENEFIT CORPORATION LAW FOR CHARITABLE PURPOSES. THE CORPORATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE. false false 125500 THE SPECIFIC PURPOSE OF HOUSING IS TO SUPPORT THE HOUSING ACTIVITIES OF THE HEALTH CENTER. 125500 true true false false false false false false false false true false false false false true 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 true false false false true 2 0 true 0 false false false false false false false 0 false false false false false false false X 3 1 false false false false false false false true true false false true true true true true true true true false CA X RICARDO ROMAN 6195152300 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 FRAN BUTLER-COHEN PRESIDENT, CEO 2.00 40.00 X X 0 1409702 40275 RICARDO ROMAN TREASURER, CFO 2.00 40.00 X X 0 534264 56152 WAYNE ANDERSON MD SECRETARY 2.00 0.00 X X 0 0 0 1943966 96427 0 false true false Highland PM LLC 1750 SIXTH AVE SAN DIEGO CA 92101 CONSTRUCTION 219894 1 25720 25720 0 0 0 0 0 0 0 0 0 0 25720 0 0 0 0 0 0 0 0 0 0 25720 25720 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER EXPENSES 99780 99780 0 125500 125500 0 0 6386645 4479982 0 37 3942470 0 0 0 0 0 165197 165197 0 0 0 0 3624126 0 10010771 8587686 10016459 8693154 10016459 8693154 X -31843 -157343 26155 51875 -5688 -105468 10010771 8587686 -99780 X X false true X true false X X X 1 FAMILY HEALTH CENTERS OF SAN DIEGO 952833205 7 true 25720 0 1 25720 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 165197 165197 165197 X 25720 25720 25720 125500 125500 125500 Part X : FIN48 Footnote FHCSD HOUSING, 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) IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES ON RELATED INCOME FOR THE YEAR ENDED JUNE 30, 2025.EFFECTIVE June 9, 2022, THROUGH IT'S SUPPORTED ORGANIZATION, FAMILY HEALTH CENTERS OF SAN DIEGO, INC., FHCSD HOUSING, INC.(A Section 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 PROVISIONS (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 HOUSING, 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, 2025, 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, 2025.FHCSD HOUSING, INC. HAS DETERMINED THAT IT'S MAJOR TAX JURISDICTION IS THE STATE OF CALIFORNIA. THE TAX YEAR 2024-25 WILL REMAIN OPEN AND SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD UNTIL 2030. X false false false false false false false false false FRAN BUTLER-COHEN PRESIDENT, CEO 1208549 201153 15250 25025 1449977 RICARDO ROMAN TREASURER, CFO 522604 11660 15181 40971 590416 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 When a member of the Board or an officer is affiliated with an organization seeking to provide services or facilities to the Corporation, or when a member of the Board or officer has any duality of interest or possible conflict of interest, real or apparent, such affiliation or conflict of interest should be disclosed to the Board of Directors and made a matter of record, either when the interest becomes a matter of Board action or as part of a periodic procedure to be established by the Board. An affiliation with an organization will be considered to exist when a Board member or officer or a member of his or her immediate family or close relative is an officer, director, trustee, partner, employee or agent of the organization, or has any other substantial interest or dealings with the organization. Form 990, Part VI, Section B, Line 15b The process for determining compensation of the Corporation's chief executive officer, executive director, other officers or key employees will include review and approval by independent persons, use of comparability data and contemporaneous substantiation of the deliberation and decision. An independent person is defined as a director, officer or member of a committee with governing Board delegated powers who does not have a direct or indirect financial interest in the Corporation. 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 T CA 501(c)(3) 7 N/A false false false false false false false false false false false false false false false true false false false false FAMILY HEALTH CENTERS OF SAN DIEGO INC o 2040393 Audited FS