2020-01-22T08:28:45-07:00 2019-03-31 660755792 RODRIGUEZ RIVERA & TORO PSC PO BOX 1080 MAYAGUEZ PR 006811080 990 2018-04-01 660428488 COSTA SALUD COMMUNITY HEALTH CENTERS INC COST 7878235555 PO Box 638 Rincon PR RQ 00677 Mrs Susana Perez Maldonado Executive Director 7878235555 2020-01-21 0 CPA IVAN SANTIAGO VEGA P01620794 7878343100 2020-01-21 206.248.70.29 2018 2020-09-23 17:36:50Z Mrs Susana Perez Maldonado PO Box 638 Rincon PR 00667 23602636 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 10 114 0 0 0 3497638 3569759 17234567 20015890 33472 10813 11300 6174 20776977 23602636 0 0 0 0 4013958 4438212 0 0 0 15707963 15278967 19721921 19717179 1055056 3885457 21387399 23541422 5724708 3993274 15662691 19548148 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 16170447 0 17797844 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 16170447 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 114 1 0 0 0 0 0 0 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 0 1 1 1 0 PR X Mrs Glenda Ortiz Finance Director 7878235555 PO Box 638 Rincon PR RQ 00677 Mrs Susana Perez Executive Director 37.5 0 X 143332 0 0 Mr Pedro Caro Finance Director 37.5 0 X 41030 0 0 Dr Edgar Rodriguez Medical Director 37.5 0 X 117632 0 0 Mrs Maria I Torres Chief Operational Officer 37.5 0 X 37909 0 0 339903 0 0 2 0 0 0 Jani Clean Inc Guanajibo Industrial Park 1135 Mayaguez PR 00680 Maintenance Services 143175 US Security Associates Inc 1055 Marginal Kennedy San Juan PR 00907 Security 133166 2 0 0 0 0 3569759 0 0 3569759 CAPITATION INCOME 900099 12078333 12078333 0 0 CO-PAYMENTS OF MEDICAL SERVICES 900099 452943 452943 0 0 MEDICAL INSURANCE INCOME 900099 3990185 3990185 0 0 WRAPAROUND PAYMENTS 900099 1276383 1276383 0 0 2218046 2218046 0 0 20015890 10813 10813 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 6174 6174 0 0 0 0 0 0 6174 23602636 20032877 0 0 X 0 0 0 0 0 0 0 0 339903 0 339903 0 3344518 2613360 731158 0 0 0 0 0 0 0 0 0 356368 257581 98787 0 397423 278196 119227 0 0 0 0 0 114388 0 114388 0 36829 0 36829 0 0 0 0 0 0 0 0 0 0 0 12223403 11297849 925554 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 398075 278652 119423 0 60813 0 60813 0 0 0 0 0 0 0 0 0 186861 0 186861 0 0 0 0 0 558046 437622 120424 0 85203 0 85203 0 RENTAL OF SPACE & EQUIPMENT 95064 5648 89416 0 DRUGS AND MEDICINES 638196 638196 0 0 SUPPLIES EXPENSE 504473 351120 153353 0 REPAIRS AND MAINTENANCE EXPENSE 62970 0 62970 0 314646 12223 302423 0 19717179 16170447 3546732 0 6190575 8451671 1615899 1619847 0 0 905772 1005742 0 0 0 0 0 0 71999 87232 23300 59881 15253581 3230063 12174313 12023518 0 0 290655 293531 0 0 0 0 114886 0 21387399 23541422 2775505 1220809 0 0 0 0 0 0 0 0 0 0 2949203 2772465 0 0 0 0 5724708 3993274 X 15662691 19548148 0 0 0 0 15662691 19548148 21387399 23541422 3885457 0 0 0 0 0 X 0 1 X 1 1 1 X 12398957 18411200 19195720 20735205 23583653 94324735 0 0 0 0 0 0 0 0 0 0 0 0 12398957 18411200 19195720 20735205 23583653 94324735 0 94324735 31583 32127 32625 33472 10813 140620 0 0 0 0 0 0 7241 6510 8106 11300 6174 39331 94504686 0 0.99810 0.99762 X Schedule A, Part II, Line 10 Miscellaneous income related with exempt activity of the organization. 0 0 X Patient Relaxation Setting 0 1798249 0 1798249 10045154 0 1291834 8753320 0 0 0 0 2020515 0 1453174 567341 1389663 0 485055 904608 12023518 23602636 0 0 0 0 0 23602636 0 0 0 23602636 19717179 0 0 0 0 0 19717179 0 0 0 19717179 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. 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.