2026-02-16T10:49:20-07:00 2025-03-31 660755792 RODRIGUEZ RIVERA & TORO PSC PO BOX 1080 MAYAGUEZ PR 00681 990 2024-04-01 660428488 COSTA SALUD COMMUNITY HEALTH CENTERS INC COST 7878235555 PO BOX 638 RINCON PR RQ 00677 MRS LAURA M QUINONES TORRES EXECUTIVE DIRECTOR 7878235555 2026-01-15 0 1 CRISTIAN VERA MERCADO CPA P00856276 7878343100 2026-01-15 2024 2025-03-06 01:10:19Z MRS LAURA M QUINONES TORRES PO BOX 638 RINCON PR 00677 46576029 0 X http://www.costasalud.com X 1977 PR TO PROVIDE HIGH QUALITY PRIMARY HEALTH CARE SERVICES TO LOW INCOME INDIVIDUALS AND FAMILIES IN RINCÓN, PUERTO RICO AND ADJACENT AREAS. 10 10 201 0 0 0 5835562 4670712 40752635 40830635 846426 1069887 353512 4795 47788135 46576029 0 0 0 0 8933121 10052336 0 0 0 34995659 35262976 43928780 45315312 3859355 1260717 47651599 47953724 4204757 3246165 43446842 44707559 TO PROVIDE HIGH QUALITY PRIMARY HEALTH CARE SERVICES TO LOW INCOME INDIVIDUALS AND FAMILIES IN THE AREA OF RINCON, PUERTO RICO AND OTHER ADJACENT AREAS. 0 0 38311927 0 40830635 TO PROVIDE HIGH QUALITY PRIMARY HEALTH CARE SERVICES TO LOW INCOME INDIVIDUALS AND FAMILIES IN THE AREA OF RINCON, PUERTO RICO AND OTHER ADJACENT AREAS. 0 0 0 38311927 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 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 0 0 0 0 1 0 0 201 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CPA EVELYN ORTIZ ESPINOSA 7878235555 PO BOX 638 RINCON PR RQ 00677 MRS SUSANA PEREZ MALDONADO FORMER EXECUTIVE DIRECTOR 38 0 X 160263 0 0 DRA STEPHANIE RAMIREZ MOREU FAMILY MEDICINE 40 0 X 140522 0 0 DR SIBEL PABON REYES FAMILY MEDICINE 40 0 X 138834 0 0 DR EDGAR RODRIGUEZ NAZARIO MEDICAL DIRECTOR 40 0 X 135572 0 0 DRA MICHELLE FUENTES VALENTIN GENERAL PHYSICIAN 40 0 X 132166 0 0 DR CARLOS A ROBLES RIVERA GENERAL PHYSICIAN 40 0 X 127166 0 0 DR RAFAEL MATOS MERCADO INTERNAL MEDICINE 40 0 X 122236 0 0 MRS LAURA QUINONES TORRES DEPUTY EXECUTIVE DIRECTOR 40 0 X 96844 0 0 CPA EVELYN ORTIZ ESPINOSA CHIEF FINANCE OFFICER 38 0 X 87784 0 0 MRS BERNICE PEREZ CHIEF INNOVATION OFFICER 40 0 X 77287 0 0 MRS YANIRA VALLE TORRES INSTITUTIONAL PROGRAM DIRECTOR 40 0 X 67998 0 0 MRS OMAYRA SANCHEZ LASALLE COMPLIANCE OFFICER 40 0 X 64720 0 0 1351392 0 0 16 0 1 0 VICENTE LEON LLC 401 CALLE PLUMOSO PASEOS DE PLAN BONITO CABO ROJO PR 00623 ENGINEERING CONSULTANT 279360 MANTRA LLC MANSIONES DEL ATLANTICO 256 PASEO LUNA ISABELA PR 00662 CONSTRUCTION 432771 AMPHEX GROUP LLC 53 CALLE GUAMA AGUADA PR 00602 CONSTRUCTION 517896 GUARDSMARK LLC 10 ROCKEFELLER PLAZA NEW YORK NY 100201903 SECURITY 253765 CRA FINANCIAL & CONSULTING GROUP 35 AVE JUAN CARLOS DE BORBON GUAYNABO PR 00969 CONSULTING 362345 9 0 0 0 0 4670712 0 0 4670712 CO-PAYMENT OF MEDICAL SERVICES 621110 288635 288635 0 0 WRAPAROUND PAYMENTS 621490 2230866 2230866 0 0 CAPITATION INCOME 621498 28763142 28763142 0 0 MEDICAL INSURANCE INCOME 621498 8663852 8663852 0 0 884140 884140 0 0 40830635 1069887 1069887 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 INCENTIVES 900099 4795 4795 0 0 0 0 0 0 4795 46576029 41905317 0 0 X 0 0 0 0 0 0 0 0 690468 0 690468 0 0 0 0 0 7451240 5939129 1512111 0 0 0 0 0 820280 598057 222223 0 1090348 794959 295389 0 0 0 0 0 145904 0 145904 0 76416 0 76416 0 0 0 0 0 0 0 0 0 0 0 29414004 27702546 1711458 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 608684 426079 182605 0 58297 0 58297 0 0 0 0 0 99618 0 99618 0 58444 0 58444 0 0 0 0 0 665796 399268 266528 0 427706 0 427706 0 SUPPLIES EXPENSE 1388039 824564 563475 0 DRUGS AND MEDICINES 1540119 1540119 0 0 REPAIR AND MAINTENANCE 238641 0 238641 0 RENTAL OF SPACE AND EQUIPMENT 75593 0 75593 0 465715 87206 378509 0 45315312 38311927 7003385 0 9551385 7757172 0 0 0 0 2482996 2626175 0 0 0 0 0 0 125537 122682 63587 74211 22646190 6852645 14466395 15793545 0 20501481 21040655 0 0 0 0 460218 539284 47651599 47953724 3811096 2735505 0 0 0 0 0 0 0 0 0 0 393661 510660 0 0 0 4204757 3246165 X 43446842 44707559 0 0 43446842 44707559 47651599 47953724 1260717 0 0 0 0 0 X 0 1 1 1 1 X 29946119 40170415 40621519 46588197 45501347 202827597 0 0 0 0 0 0 0 0 0 0 0 0 29946119 40170415 40621519 46588197 45501347 202827597 202827597 43552 47122 129656 846426 1069887 2136643 0 0 0 0 0 0 823782 6460049 37864 353512 4795 7680002 212644242 0.95384 0.95387 X Schedule A, Part II, Line 10 OTHER INCOME ITEMS CONSIST OF MISCELLANEOUS INCOME (INCENTIVES). 0 0 X PATIENT RELAXATION SETTING 0 3027249 0 3027249 11866877 0 2834709 9032168 428844 0 246585 182259 5129703 0 3172085 1957618 2193517 0 599266 1594251 15793545 21040655 F 0 21040655 46576029 0 0 0 0 0 46576029 0 0 0 46576029 45315312 0 0 0 0 0 45315312 0 0 0 45315312 Schedule D, Part III, Line 1 COSTA SALUD CAPITALIZES ALL PROPERTY AND EQUIPMENT ACQUISITIONS IN EXCESS OF $5,000 AND WITH AN ESTIMATED USEFUL LIFE OF ONE YEAR OR MORE. DONATIONS OF PROPERTY AND EQUIPMENT ARE RECORDED AS SUPPORT AT THEIR ESTIMATED FAIR VALUE AT THE DATE OF DONATION. SUCH DONATIONS AND ACQUIRED PROPERTY ARE REPORTED AS SUPPORT WITHOUT DONOR RESTRICTIONS UNLESS THE DONOR OR GRANTOR HAS RESTRICTED THE ASSET TO A SPECIFIC PURPOSE. ASSETS DONATED OR ACQUIRED WITH EXPLICIT RESTRICTIONS REGARDING THEIR USE, AS WELL AS CONTRIBUTIONS OF CASH THAT MUST BE USED TO ACQUIRE PROPERTY AND EQUIPMENT, ARE REPORTED AS SUPPORT WITH DONOR RESTRICTIONS. COSTA SALUD REPORTS THE EXPIRATION OF RESTRICTIONS WHEN THE ACQUIRED OR DONATED LONG-LIVED ASSETS ARE PLACED IN SERVICE. AT THAT TIME, NET ASSETS ARE RECLASSIFIED FROM NET ASSETS WITH DONOR RESTRICTIONS TO NET ASSETS WITHOUT DONOR RESTRICTIONS. REPAIRS AND MAINTENANCE ARE EXPENSED AS INCURRED, WHILE EXPENDITURES THAT INCREASE THE VALUE OR PRODUCTIVE CAPACITY OF ASSETS ARE CAPITALIZED. Schedule D, Part III, Line 4 THE ARTWORK INCLUDED IN COSTA SALUD'S FINANCIAL STATEMENTS WAS RECOGNIZED IN ACCORDANCE WITH THE ORGANIZATION'S CAPITALIZATION POLICY (PROPERTY AND EQUIPMENT ACQUISITIONS IN EXCESS OF $5,000 AND WITH AN ESTIMATED USEFUL LIFE OF ONE YEAR OR MORE ARE CAPITALIZED). THESE ASSETS CONSIST MOSTLY OF ARTWORK LOCATED IN THE HALLWAY BETWEEN THE WAITING ROOM AND THE EMERGENCY ROOM. THEIR PURPOSE IS TO CREATE A SETTING THAT HELPS PATIENTS CALM DOWN AND RELAX DURING THEIR VISIT. 0 1 0 0 0 0 0 0 0 MRS SUSANA PEREZ MALDONADO EXECUTIVE DIRECTOR 160263 0 0 0 0 0 0 0 0 0 160263 0 0 0 Schedule J, Part I, Line 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE GOVERNING BOARD. THE COMPENSATION IS ESTABLISHED BASED ON EXPERIENCE, QUALIFICATIONS, AND PERFORMANCE. IN ADDITION, IT IS COMPARED WITH THE COMPENSATION OF OTHER EXECUTIVES IN SIMILAR POSITIONS IN PUERTO RICO. Schedule J, Part I, Line 4 EFFECTIVE SEPTEMBER 1, 2021, COSTA SALUD ESTABLISHED A DEFERRED COMPENSATION PLAN, A NON-QUALIFIED DEFERRED COMPENSATION PLAN COVERING ELIGIBLE SENIOR MANAGEMENT AS DEFINED IN THE ADOPTION PLAN AGREEMENT. THE PLAN IS DESIGNED AND OPERATES IN ACCORDANCE WITH THE REGULATIONS UNDER THE PUERTO RICO INTERNAL REVENUE CODE, AS AMENDED, AND IS NOT SUBJECT TO THE PROVISIONS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PREPARED BY EXTERNAL AUDITORS USING THE RECORDS AND OTHER INFORMATION AND DATA UTILIZED TO PREPARE THE AUDITED FINANCIAL STATEMENTS. ONCE PREPARED, THE FORM IS PROVIDED TO THE TOP MANAGEMENT OF THE ORGANIZATION FOR REVIEW AND DISCUSSION WITH THE EXTERNAL AUDITORS. AFTER DISCUSSION WITH THE EXTERNAL AUDITORS, THE EXECUTIVE DIRECTOR PRESENTS AND DISCUSSES THE FORM 990 WITH THE GOVERNING BOARD FOR APPROVAL. ONCE APPROVED BY THE BOARD, THE FORM IS SUBMITTED TO THE IRS. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY, WHICH IS MONITORED BY TOP MANAGEMENT AND THE GOVERNING BOARD. TOP MANAGEMENT AND THE GOVERNING BOARD MONITOR THE POLICY BY REVIEWING SENSITIVE TRANSACTIONS AND CONTRACTUAL AGREEMENTS AND BY REQUIRING EMPLOYEES AND BOARD MEMBERS TO DISCLOSE ANY INTEREST OR RELATIONSHIP WITH THIRD PARTIES. THE POLICY IS ALSO ENFORCED THROUGH SEMINARS AND TRAINING SESSIONS FOR OFFICERS AND KEY EMPLOYEES. Form 990, Part VI, Section B, Line 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE GOVERNING BOARD. IT IS BASED ON EXPERIENCE, QUALIFICATIONS, PERFORMANCE, AND COMPARABLE DATA OF EXECUTIVE OFFICERS IN PUERTO RICO. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES, INCLUDING THE CHIEF FINANCIAL OFFICER, MEDICAL DIRECTOR, CHIEF OPERATING OFFICER, AND OTHERS, IS PRIMARILY DETERMINED BASED ON EXPERIENCE, QUALIFICATIONS, PERFORMANCE, AND COMPARABLE OR SIMILAR DATA FOR THOSE POSITIONS IN PUERTO RICO. ALL COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS PRESENTED TO THE GOVERNING BOARD FOR APPROVAL. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES. THEY ARE DELIVERED TO THE INTENDED USERS (PUBLIC) BUT UNDER SUPERVISION OF AN OFFICIAL OF THE CORPORATION. THE AVAILABILITY OF SUCH DOCUMENTS MAY DEPEND ON THE PURPOSES AND USE OF SUCH INFORMATION. Form 990, Part IX, Line 11g OTHER EXPENSES ON THE FEES FOR SERVICES (NON-EMPLOYEES) CATEGORY CONSIST MAINLY OF MEDICAL SERVICES PAID TO THIRD PARTY PROVIDERS ON BEHALH OF THE ORGANIZATION AS A PART OF CAPITATION CONTRACTS WITH THE PUERTO RICO GOVERNMENT HEALTH CARE REFORM. IT ALSO INCLUDES THE COST OF CONTRACTS FOR SERVICES PROVIDED BY INDEPENDENT CONTRACTORS. NO PENALTIES APPLY, AS AN EXTENSION REQUEST WAS DULY FILED PRIOR TO THE RETURN DUE DATE.