COSTA SALUD COMMUNITY HEALTH CENTERS INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: COSTA SALUD COMMUNITY HEALTH CENTERS INC (EIN 66-0428488)
Tax period: 2018-04-01 to 2019-03-31
Filed: 2020-01-22
IRS object ID: 202010249349300711
Schema version: 2018v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-01-22T08:28:45-07:00	ReturnTs
Tax Period End	2019-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	660755792	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RODRIGUEZ RIVERA & TORO PSC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1080	AddressLine1Txt
City	MAYAGUEZ	CityNm
State Abbreviation	PR	StateAbbreviationCd
ZIP	006811080	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-04-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	660428488	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COSTA SALUD COMMUNITY HEALTH CENTERS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COST	BusinessNameControlTxt
Phone	7878235555	PhoneNum

Foreign Address ForeignAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 638	AddressLine1Txt
City	Rincon	CityNm
Province Or State	PR	ProvinceOrStateNm
Country	RQ	CountryCd
Foreign Postal	00677	ForeignPostalCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Mrs Susana Perez Maldonado	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	7878235555	PhoneNum
Signature	2020-01-21	SignatureDt
Discuss With Paid Preparer	0	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CPA IVAN SANTIAGO VEGA	PreparerPersonNm
PTIN	P01620794	PTIN
Phone	7878343100	PhoneNum
Preparation	2020-01-21	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	206.248.70.29	IPv4AddressTxt

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Mrs Susana Perez Maldonado	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 638	AddressLine1Txt
City	Rincon	CityNm
State Abbreviation	PR	StateAbbreviationCd
ZIP	00667	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$23,602,636	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	http://www.costasalud.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1977	FormationYr
Legal Domicile State	PR	LegalDomicileStateCd
Activity Or Mission	To provide high quality primary health care services to low income individuals and families in Rincón, Puerto Rico and adjacent areas.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	114	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,497,638	PYContributionsGrantsAmt
CY Contributions Grants	$3,569,759	CYContributionsGrantsAmt
PY Program Service Revenue	$17,234,567	PYProgramServiceRevenueAmt
CY Program Service Revenue	$20,015,890	CYProgramServiceRevenueAmt
PY Investment Income	$33,472	PYInvestmentIncomeAmt
CY Investment Income	$10,813	CYInvestmentIncomeAmt
PY Other Revenue	$11,300	PYOtherRevenueAmt
CY Other Revenue	$6,174	CYOtherRevenueAmt
PY Total Revenue	$20,776,977	PYTotalRevenueAmt
CY Total Revenue	$23,602,636	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,013,958	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,438,212	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$15,707,963	PYOtherExpensesAmt
CY Other Expenses	$15,278,967	CYOtherExpensesAmt
PY Total Expenses	$19,721,921	PYTotalExpensesAmt
CY Total Expenses	$19,717,179	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,055,056	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,885,457	CYRevenuesLessExpensesAmt
Total Assets BOY	$21,387,399	TotalAssetsBOYAmt
Total Assets EOY	$23,541,422	TotalAssetsEOYAmt
Total Liabilities BOY	$5,724,708	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,993,274	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,662,691	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$19,548,148	NetAssetsOrFundBalancesEOYAmt
Mission	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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$16,170,447	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$17,797,844	RevenueAmt
Desc	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.	Desc
Total Other Prog Srvc Expense	$0	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$0	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$0	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$16,170,447	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	0	BackupWthldComplianceInd
Employee	114	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	0	Form8899Filedind
Form1098 C Filed	0	Form1098CFiledInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	PR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Mrs Glenda Ortiz Finance Director	PersonNm
Phone	7878235555	PhoneNum

Foreign Address ForeignAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 638	AddressLine1Txt
City	Rincon	CityNm
Province Or State	PR	ProvinceOrStateNm
Country	RQ	CountryCd
Foreign Postal	00677	ForeignPostalCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Mrs Susana Perez
Executive Director	37.5	0	Yes (X)	$143,332	$0	$0
Mr Pedro Caro
Finance Director	37.5	0	Yes (X)	$41,030	$0	$0
Dr Edgar Rodriguez
Medical Director	37.5	0	Yes (X)	$117,632	$0	$0
Mrs Maria I Torres
Chief Operational Officer	37.5	0	Yes (X)	$37,909	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$339,903	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Jani Clean Inc
Guanajibo Industrial Park 1135	Mayaguez	PR	00680	Maintenance Services	$143,175
US Security Associates Inc
1055 Marginal Kennedy	San Juan	PR	00907	Security	$133,166

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$0	FederatedCampaignsAmt
Membership Dues	$0	MembershipDuesAmt
Fundraising	$0	FundraisingAmt
Related Organizations	$0	RelatedOrganizationsAmt
Government Grants	$3,569,759	GovernmentGrantsAmt
All Other Contributions	$0	AllOtherContributionsAmt
Noncash Contributions	$0	NoncashContributionsAmt
Total Contributions	$3,569,759	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
CAPITATION INCOME	900099	$12,078,333	$12,078,333	$0	$0
CO-PAYMENTS OF MEDICAL SERVICES	900099	$452,943	$452,943	$0	$0
MEDICAL INSURANCE INCOME	900099	$3,990,185	$3,990,185	$0	$0
WRAPAROUND PAYMENTS	900099	$1,276,383	$1,276,383	$0	$0

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,218,046	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,218,046	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$20,015,890	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,813	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,813	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	$0	OtherAmt

Field	Value	IRS element (for citing)
Contri Rpt Fundraising Event	$0	ContriRptFundraisingEventAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$6,174	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,174	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$6,174	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,602,636	TotalRevenueColumnAmt
Related Or Exempt Func Income	$20,032,877	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$339,903	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$339,903	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$3,344,518	TotalAmt
Program Services	$2,613,360	ProgramServicesAmt
Management And General	$731,158	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$356,368	TotalAmt
Program Services	$257,581	ProgramServicesAmt
Management And General	$98,787	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$397,423	TotalAmt
Program Services	$278,196	ProgramServicesAmt
Management And General	$119,227	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$114,388	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$114,388	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,829	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$36,829	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Fundraising	$0	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$12,223,403	TotalAmt
Program Services	$11,297,849	ProgramServicesAmt
Management And General	$925,554	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$398,075	TotalAmt
Program Services	$278,652	ProgramServicesAmt
Management And General	$119,423	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$60,813	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$60,813	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$186,861	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$186,861	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$558,046	TotalAmt
Program Services	$437,622	ProgramServicesAmt
Management And General	$120,424	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$85,203	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$85,203	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
RENTAL OF SPACE & EQUIPMENT	$95,064	$5,648	$89,416	$0
DRUGS AND MEDICINES	$638,196	$638,196	$0	$0
SUPPLIES EXPENSE	$504,473	$351,120	$153,353	$0
REPAIRS AND MAINTENANCE EXPENSE	$62,970	$0	$62,970	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$314,646	TotalAmt
Program Services	$12,223	ProgramServicesAmt
Management And General	$302,423	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$19,717,179	TotalAmt
Program Services	$16,170,447	ProgramServicesAmt
Management And General	$3,546,732	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,190,575	BOYAmt
EOY	$8,451,671	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,615,899	BOYAmt
EOY	$1,619,847	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$905,772	BOYAmt
EOY	$1,005,742	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$71,999	BOYAmt
EOY	$87,232	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$23,300	BOYAmt
EOY	$59,881	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$15,253,581	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,230,063	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$12,174,313	BOYAmt
EOY	$12,023,518	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$290,655	BOYAmt
EOY	$293,531	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$114,886	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$21,387,399	BOYAmt
EOY	$23,541,422	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,775,505	BOYAmt
EOY	$1,220,809	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,949,203	BOYAmt
EOY	$2,772,465	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,724,708	BOYAmt
EOY	$3,993,274	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,662,691	BOYAmt
EOY	$19,548,148	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,662,691	BOYAmt
EOY	$19,548,148	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,387,399	BOYAmt
EOY	$23,541,422	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,885,457	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$0	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,398,957	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,411,200	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,195,720	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,735,205	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,583,653	CurrentTaxYearAmt
Total	$94,324,735	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,398,957	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,411,200	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,195,720	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,735,205	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,583,653	CurrentTaxYearAmt
Total	$94,324,735	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$0	SubstantialContributorsTotAmt
Public Support Total170	$94,324,735	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$31,583	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$32,127	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$32,625	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$33,472	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,813	CurrentTaxYearAmt
Total	$140,620	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,241	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,510	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,106	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,300	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,174	CurrentTaxYearAmt
Total	$39,331	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$94,504,686	TotalSupportAmt
Gross Receipts Rltd Activities	$0	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99810	PublicSupportCY170Pct
Public Support PY170	0.99762	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests PY170	Yes (X)	ThirtyThrPctSuprtTestsPY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part II, Line 10	FormAndLineReferenceDesc
Explanation	Miscellaneous income related with exempt activity of the organization.	ExplanationTxt

Schedule D IRS990ScheduleD

Held Works Art HeldWorksArtGrp

Field	Value	IRS element (for citing)
Revenues Included	$0	RevenuesIncludedAmt
Assets Included	$0	AssetsIncludedAmt

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

Field	Value	IRS element (for citing)
Collection Used Other Purposes	Yes (X)	CollectionUsedOtherPurposesInd
Other Purposes	Patient Relaxation Setting	OtherPurposesDesc

Field	Value	IRS element (for citing)
Solicited Assets Sale	0	SolicitedAssetsSaleInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,798,249	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Book Value	$1,798,249	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$10,045,154	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$1,291,834	DepreciationAmt
Book Value	$8,753,320	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$0	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,020,515	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$1,453,174	DepreciationAmt
Book Value	$567,341	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,389,663	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$485,055	DepreciationAmt
Book Value	$904,608	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$12,023,518	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$23,602,636	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$0	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Recoveries Prior Year Grants	$0	RecoveriesPriorYearGrantsAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$23,602,636	RevenueSubtotalAmt
Investment Expenses Not Incld	$0	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$0	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$23,602,636	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$19,717,179	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$0	DonatedServicesUseFcltsAmt
Prior Year Adjustments	$0	PriorYearAdjustmentsAmt
Losses Reported	$0	LossesReportedAmt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$19,717,179	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$0	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$19,717,179	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule D, Part III, Line 1

Costa Salud capitalized all property and equipment acquisitions in excess of $5,000 and 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 property acquired 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 and contributions of cash that must be used to acquire property and equipment are reported as support with donor restrictions. Costa Salud reports expiration of restrictions when the acquired or donated long-live assets are place in service. At the time net assets are reclassified from net assets with donor restrictions to net assets without donor restrictions. Repair and maintenance are expensed as incurred. Expenditures that increase the value or productive capacity of assets ate also capitalized.

Schedule D, Part III, Line 4

The artwork included on Costa Salud financial statements were recognized following the organization capitalization policy (property and equipment acquisitions in excess of $5,000 and an estimated useful life of one year or more are capitalized). These assets consist mostly of artwork located between the waiting room and emergency room hall. Its purpose is to create a setting to help patients calm down and relax during their visit.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11b	The Form 990 is prepared by external auditors using the accounting records and other information and data used to prepare the audited financial statements. Once prepared, the form is given to the top management of the organization for the review and discussion with the external auditors. Once discussed with the external auditors, the Executive Director present and discuss 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 of the organization and the Governing Board monitors the conflict of interest policy by analyzing sensitive transactions and contractual agreements and by requiring employees and board members to disclose any interest or relationship with a third party. The policy is also enforced throughout seminars and conferences to 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. The compensation is determined based on experience, qualifications, performance and comparable data of executive officers in Puerto Rico. Compensation of other officers and key employees such as 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. Compensation of 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 administrative offices of the organization. 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 behalf 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.