2024-05-14T09:24:37-05:00 2023-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-07-01 941156622 COMPASS FAMILY SERVICES COMP 4156440504 37 GROVE STREET SAN FRANCISCO CA 94102 ERICA KISCH CEO 4156440504 2024-05-07 1 ERICA KISCH 999009999 0 MICHAEL LUMSDEN P01262236 4159561500 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERICA KISCH 37 GROVE STREET SAN FRANCISCO CA 94102 23702959 0 X WWW.COMPASS-SF.ORG X 1914 CA COMPASS FAMILY SERVICES HELPS HOMELESS FAMILIES AND THOSE AT IMMINENT RISK ACHIEVE HOUSING STABILITY, ECONOMIC SELF-SUFFICIENCY, AND WELL-BEING. 18 18 190 997 0 0 22409772 22281392 182906 975326 247773 384602 -128681 -283497 22711770 23357823 3947550 4852944 0 0 10181425 13100181 0 0 1042802 4210878 4539809 18339853 22492934 4371917 864889 30567311 34143499 3182958 5750011 27384353 28393488 X COMPASS FAMILY SERVICES HELPS HOMELESS FAMILIES AND THOSE AT IMMINENT RISK TO ACHIEVE HOUSING STABILITY, ECONOMIC SELF-SUFFICIENCY, AND WELL-BEING. 0 0 4438457 2744692 0 COMPASS SF HOME - PROMOTES LONG-TERM HOUSING STABILITY THROUGH HOUSING SEARCH ASSISTANCE, RENTAL SUBSIDIES, AND CASE MANAGEMENT. 3768598 180297 0 COMPASS CHILDREN'S CENTER - A NATIONALLY ACCREDITED ENRICHED EARLY CHILDHOOD EDUCATION CENTER WITH A CURRICULUM FOCUSED ON THE SOCIAL AND EMOTIONAL DEVELOPMENT FOR CHILDREN AGES 0-5 YEARS THAT ARE FROM HOMELESS AND EXTREMELY LOW-INCOME FAMILIES. 1466619 125910 15289 COMPASS CLARA HOUSE - AN 18-24-MONTH TRANSITIONAL HOUSING PROGRAM WHERE FAMILIES LIVE IN PRIVATE APARTMENTS AND RECEIVE INTENSIVE WRAP-AROUND SUPPORT. 8535081 1802045 960037 COMPASS FAMILY SHELTER - OFFERS FAMILIES FACING HOMELESSNESS A SAFE, TEMPORARY PLACE TO STAY, AND OFFERS SERVICES DESIGNED TO HELP FAMILIES TO SECURE AND MAINTAIN PERMANENT HOUSING.COMPASS BEHAVIORAL HEALTH SERVICES - OFFERS CONFIDENTIAL EMOTIONAL SUPPORT AND THERAPY FOR FAMILIES WHO ARE EXPERIENCING HOMELESSNESS, AT RISK OF HOMELESSNESS, NEWLY HOUSED, OR ENGAGED IN ANY COMPASS PROGRAM.CENTRAL CITY ACCESS POINT - ENTRY POINT FOR FAMILIES EXPERIENCING OR AT RISK OF HOMELESSNESS. PROVIDES PROBLEM SOLVING, ASSESSMENT OF ELIGIBILITY FOR SHELTER AND HOUSING PROGRAMS, AND PLACEMENT INTO AVAILABLE SHELTER AND HOUSING.COMPASS FAMILY RESOURCE CENTER - OFFERS A COMPREHENSIVE SET OF TRAUMA-INFORMED SERVICES THAT SUPPORT FAMILY WELL-BEING, INCLUDING SUPPORT GROUPS, HOUSING SEARCH AND WORKFORCE DEVELOPMENT.C-WORK - PROVIDES WORKFORCE DEVELOPMENT SUPPORT INCLUDING A DEDICATED TRAINING PATHWAY FOR CAREERS IN EARLY CHILDHOOD EDUCATION, ALONG WITH GENERAL WORKFORCE READINESS AND TRAINING REFERRALS.COMPASS CHILDCARE SUPPORT SERVICES - HELPS PARENTS ACCESS EARLY CARE AND EDUCATION PROGRAMS FOR THEIR CHILDREN.C-RENT - PROVIDES HOMELESSNESS PREVENTION SUPPORT BY PAYING BACK RENT AND MOVE-IN COSTS FOR ELIGIBLE CLIENTS AS WELL AS PROVIDING HOUSING SEARCH SUPPORT.COMPASS PERMANENT SUPPORTIVE HOUSING AT THE MARGOT (COMPASS 1321 MISSION THE MARGOT) - PROVIDES SUPPORTIVE SERVICES AND ONSITE CHILDREN'S PROGRAMMING FOR FAMILIES HOUSED AT THE MARGOT.COMPASS BRIEF STAYS - PROVIDES SHORT-TERM HOTEL STAYS TO FAMILIES WHEN SHELTER IS NOT AVAILABLE OR NOT AN OPTION. 8535081 1802045 960037 18208755 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 63 0 1 190 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X ROSA M MARTINEZ 4156440504 37 GROVE STREET SAN FRANCISCO CA 94102 ERICA KISCH CHIEF EXECUTIVE OFFICER 40.00 X 185479 0 27600 MARCI DAVIS INTERIM CFO (THROUGH 12/2022) 40.00 X 183094 0 0 ABIGAIL LEONARD CHIEF DEVELOPMENT OFFICER 40.00 X 136978 0 23175 SUSAN REIDER DIR OF CLINICAL & CLIENT SERVICES 40.00 X 117632 0 17060 ALEXIS GONZALEZ CONTROLLER 40.00 X 108107 0 14003 LEON VERA ACCOUNTS PAYABLE MANAGER 40.00 X 106480 0 14926 JAREKHYE COVARRUBIA DIRECTOR OF HOUSING PROGRAMS 40.00 X 103851 0 13286 ROSA MARTINEZ CFO (START 9/2022) 40.00 X 54577 0 4063 CHAD DYER CHAIR 2.00 X X 0 0 0 ADAM TAIT VICE-CHAIR 2.00 X X 0 0 0 TIM MOFFET TREASURER 2.00 X X 0 0 0 LAUREN KOWAL SECRETARY 2.00 X X 0 0 0 SAFA ALMATRI BOARD MEMBER (THROUGH 9/2022) 2.00 X 0 0 0 DALANA BRAND BOARD MEMBER 2.00 X 0 0 0 DANA CORVIN BOARD MEMBER 2.00 X 0 0 0 ROBERT DAORO BOARD MEMBER 2.00 X 0 0 0 STEVEN DINKELSPIEL BOARD MEMBER 2.00 X 0 0 0 ALISON ENGEL BOARD MEMBER (THROUGH 3/2023) 2.00 X 0 0 0 KIMBERLY GARFINKEL BOARD MEMBER 2.00 X 0 0 0 DENNIS GIBBONS BOARD MEMBER (THROUGH 7/2022) 2.00 X 0 0 0 DOUG GOELZ BOARD MEMBER 2.00 X 0 0 0 VALERIE GARCIA HOUTS BOARD MEMBER 2.00 X 0 0 0 BETH ROY JENKYN BOARD MEMBER 2.00 X 0 0 0 DEBBIE KOSKI BOARD MEMBER 2.00 X 0 0 0 KIMATHI MARANGU BOARD MEMBER 2.00 X 0 0 0 MICHAEL MCCARTHY BOARD MEMBER 2.00 X 0 0 0 DONNIE MCCLESKEY BOARD MEMBER 2.00 X 0 0 0 ANN PARISH BOARD MEMBER (THROUGH 1/2023) 2.00 X 0 0 0 KOWONDA PERKINS BOARD MEMBER 2.00 X 0 0 0 LINSEY THORNTON BOARD MEMBER 2.00 X 0 0 0 996198 0 114113 7 0 1 0 EIS CONSULTING GROUP INC 1445 MANZANITA AVE SANTA ROSA CA 95404 OUTSOURCED IT SERVICES 203836 KAI MING INC 900 KEARNY STREET SUITE 600 SAN FRANCISCO CA 94133 STAFFING SERVICES 119262 YOUR PART-TIME CONTROLLER LLC 1500 WALNUT ST 1200 PHILADELPHIA PA 19102 OUTSOURCED ACCNTNG & CONSULTING SERVICES 107011 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 AUDIT & SERVICES 106360 N&S JANITORIAL SERVICE INC 35 GROVE STREET SUITE 104 SAN FRANCISCO CA 94102 JANITORIAL SERVICES 101079 6 392648 16172886 5715858 831495 22281392 OTHER PROGRAM REVENUE 624200 960037 960037 PROGRAM SERVICE FEES 624200 15289 15289 975326 391161 391161 41340 47899 -6559 -6559 -6559 13740 392648 297237 -283497 -283497 23357823 975326 0 101105 4852944 4852944 555781 434194 83025 38562 9692898 7601009 1442692 649197 322105 257647 46238 18220 1744642 1395514 250333 98795 784755 627715 112565 44475 1200 1200 121858 121858 1401178 525910 875268 187714 153807 21532 12375 186673 134723 35998 15952 1121012 1012681 17229 91102 32880 26634 3683 2563 24641 19961 2759 1921 34152 34152 326050 284506 25128 16416 117858 91106 19818 6934 PROGRAM EXPENSES 389698 375223 713 13762 OTHER CLIENT ASSISTANCE 181275 181275 LICENSES AND FEES 161603 27588 106362 27653 EQUIPMENT MAINTENANCE 159197 117355 36967 4875 92820 88963 3857 22492934 18208755 3241377 1042802 1547235 2660553 6501074 1450202 3437414 8644246 462 5798 10434220 10434220 87623 264896 9306698 5249253 4171885 4057445 4347419 6463537 39979 162602 30567311 34143499 1212206 1964180 114349 1431542 20029 14803 18926 14384 1817448 2325102 3182958 5750011 X 22321125 23232564 5063228 5160924 27384353 28393488 30567311 34143499 864889 144246 0 X 0 1 X 1 1 1 X 15421880 17365001 18989955 22409772 22281392 96468000 15421880 17365001 18989955 22409772 22281392 96468000 1073520 95394480 285428 234864 245458 280821 391161 1437732 389006 632 389638 98295370 1354242 0.97050 0.96900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 389,006. 2019 AMOUNT: $ 632. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2363 2343 4706 22488228 22492934 1000000 250000 0 0 984227 1000000 1000000 2984227 4476341 3689 4368 4706 12763 246057 250000 250000 746057 1119086 685 2363 3048 0 1 X 505931 47094 553025 590201 -84270 505931 479600 110601 590201 466219 13381 479600 438085 28134 466219 0.00000 0.15140 0.84860 0 0 588000 588000 6941775 4044682 2897093 1000220 591389 408831 776703 613182 163521 4057445 DEFERRED RENT 2262330 OPERATING LEASE LIABILITIES 62772 2325102 X PART IV, LINE 2B: CERTAIN CASH ACCOUNTS ARE MAINTAINED FOR CLIENTS. COMPASS HOLDS THESE FUNDS IN TRUST IN SEPARATE BANK ACCOUNTS. A CORRESPONDING LIABILITY IS INCLUDED ON FORM 990, PART X, LINE 21 TO REFLECT THESE ASSETS HELD IN TRUST FOR CLIENTS. PART V, LINE 4: COMPASS' ENDOWMENT CONSISTS OF THREE INDIVIDUAL FUNDS ESTABLISHED FOR THE PURPOSE OF PROVIDING A PERMANENT ENDOWMENT FOR THE ORGANIZATION. THE ENDOWMENT ACCOUNT IS INTENDED TO ACCUMULATE AS MUCH PRINCIPAL AS POSSIBLE, WITH THE EVENTUAL GOAL OF HELPING TO SUPPORT COMPASS' ON-GOING OPERATIONS WHILE LEAVING THE ACCUMULATED PRINCIPAL INTACT. PART X, LINE 2: COMPASS IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. COMPASS RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED AND CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. COMPASS HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, IT DOES NOT HAVE ANY SIGNIFICANT TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. SPRING BENEFIT '23 406388 392648 13740 60000 16294 91836 869 128238 406388 392648 13740 60000 16294 91836 869 128238 297237 -283497 1 HOUSING ASSISTANCE - SUBSIDIES, UTILITIES, SECURITY DEPOSITS, HOUSING, EMERGENCY RENTAL ASSISTANCE, OR TEMPORARY HOUSING PAID TO LANDLORDS ON BEHALF OF CLIENTS. 284 3119869 CLIENT ASSISTANCE - FOOD, DIAPERS, HYGIENE AND HOUSEHOLD SUPPLIES, TRANSIT PASSES, SCHOOL SUPPLIES, EQUIPMENT, AND OTHER AIDS 816 687733 FAIR MARKET FALUE FOOD, DIAPERS, HYGIENE, HOUSEHOLD SUPPLIES, TRANSIT PASSES, SCHOOL SUPPLIES, CHROMEBOOKS, AND OTHER AIDS CLIENT ASSISTANCE - MISCELLANEOUS CASH AIDS 473 1045342 PART I, LINE 2: CLIENTS NEED TO MEET THE ELIGIBILITY REQUIREMENTS FOR THE SUBSIDY OR RENTAL ASSISTANCE PROGRAMS. IF ACCEPTED INTO THE PROGRAM, THE FAMILY WILL WORK WITH THEIR CASE MANAGERS ON HOUSING SEARCH AND/OR REMOVING BARRIERS TO HOUSING. THE CASE MANAGERS SUBMIT SUBSIDY OR HOUSING BARRIER REQUESTS TO THE COMPASS SF HOME PROGRAM DIRECTOR OR ASSISTANT PROGRAM DIRECTOR FOR APPROVAL. REQUESTS MUST HAVE APPROPRIATE DOCUMENTATION BEFORE GETTING APPROVAL. FOR SUBSIDIES, ONE-TIME RENTAL ASSISTANCE, OR SECURITY DEPOSITS, WE NEED PROOF OF OWNERSHIP (DEED OR TAX BILL); WHEN APPLICABLE, DOCUMENTATION THAT A MANAGEMENT COMPANY IS AUTHORIZED BY THE OWNER; LEASE AGREEMENT OR 3-DAY NOTICE TO QUIT; AND W-9. X X X X 0 0 0 0 0 0 0 0 0 ERICA KISCH CHIEF EXECUTIVE OFFICER 185479 0 0 0 0 0 9250 0 18350 0 213079 0 0 0 MARCI DAVIS INTERIM CFO (THROUGH 12/2022) 183094 0 0 0 0 0 0 0 0 0 183094 0 0 0 ABIGAIL LEONARD CHIEF DEVELOPMENT OFFICER 136978 0 0 0 0 0 6825 0 16350 0 160153 0 0 0 X 613008 FMV X 13 138143 FMV X 17 71364 FMV X MISC. IN-KIND 2 5620 FMV X GIFT CARDS 3 3360 FMV 0 0 1 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED (DEFINED AS EACH SEPARATE GIFT) IN SCHEDULE M, PART I, COLUMN (B). PART I, LINE 32B: THE ORGANIZATION CONTRACTS WITH CARS, AN UNRELATED THIRD-PARTY WHICH OPERATES A VEHICLE DONATION PROGRAM THAT BENEFITS THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 FROM DECEMBER 2021 TO DECEMBER 2022, THE ORGANIZATION DELEGATED INTERIM CFO DUTIES TO MARCI DAVIS, AN OUTSIDE CONSULTANT WITH ADIAMA PARTNERS LLC. COMPENSATION PAID TO ADIAMA PARTNERS LLC IN EXCHANGE FOR THESE SERVICES DURING THE 2022 CALENDAR YEAR TOTALED $183,094; COMPENSATION PAID TO ADIAMA PARTNERS LLC IN EXCHANGE FOR THESE SERVICES DURING THE 6/30/2023 FISCAL YEAR TOTALED $163,100. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE DEPARTMENT. THE DRAFT FORM 990 IS REVIEWED BY THE CFO AND CEO; ADJUSTMENTS ARE MADE AS NECESSARY. THE FORM 990 IS THEN REVIEWED BY THE FINANCE COMMITTEE AND DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, AND EMPLOYEES (INSIDERS), WHICH REQUIRES DISCLOSURE OF CONFLICTS AS THEY ARISE. AT THE BEGINNING OF EACH FISCAL YEAR, ALL DIRECTORS AND OFFICERS ARE ALSO REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE QUESTIONNAIRE. THE POLICY IS REDISTRIBUTED EACH JUNE AND EVERY BOARD MEMBER IS REQUIRED TO SIGN IT ANNUALLY. EMPLOYEES IN ANY DOUBT AS TO WHETHER A SPECIFIC SITUATION MAY BE CONSTRUED AS A CONFLICT OF INTEREST SHOULD DISCUSS THE SITUATION IMMEDIATELY WITH THE CEO; THE CEO SHOULD DISCUSS SITUATIONS IN HIS OR HER OWN CASE WITH THE CHAIR OF THE BOARD OF DIRECTORS. WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS AMONGST BOARD MEMBERS, IT IS THE RESPONSIBILITY OF THE PERSON INVOLVED OR WITH KNOWLEDGE, TO NOTIFY THE BOARD OF TRUSTEES OF THE CIRCUMSTANCES RESULTING THE POTENTIAL CONFLICT SO THAT THE BOARD MEMBERS CAN PROVIDE SUCH GUIDANCE AND TAKE SUCH ACTION AS IT SHALL DEEM APPROPRIATE. THE INDIVIDUAL WITH WHOM A CONFLICT OR POTENTIAL CONFLICT HAS BEEN IDENTIFIED SHALL NOT DELIBERATE OR VOTE ON ANY ACTION OF THE BOARD REGARDING THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE CEO AND CFO'S SALARIES ARE DETERMINED BY THE EXECUTIVE COMMITTEE. COMPASS HAS A WRITTEN COMPENSATION REVIEW POLICY WHEREBY THE TOTAL COMPENSATION FOR THESE INDIVIDUALS IS BENCHMARKED UTILIZING COMPARABILITY DATA, INCLUDING THE NORTHERN CALIFORNIA NONPROFITS COMPENSATION AND BENEFITS SURVEY. THERE WAS AN ACROSS-THE-BOARD COST OF LIVING ADJUSTMENT, ALONG WITH A SALARY INCREASE FOR THE CEO IN MARCH 2023 BASED ON A BENCHMARK USING COMPENSATION ANALYSIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. COMPASS QALICB 37 GROVE STREET SAN FRANCISCO CA 94102 825159573 NMTC FINANCING FOR FACILITIES TO FURTHER COMPASS' PROGRAMS CA 501(C)(3) LINE 12C, III-FI COMPASS FAMILY SERVICES 1 0 0 0 1 1 0 0 0 0 0 1 1 0 1 1 0 0 0 0 COMPASS QALICB D 15132000 LOAN GUARANTEE AMOUNT COMPASS QALICB K 654881 BOOK VALUE