2014-02-15T11:26:37-06:00 2013-06-30 454126435 PUN & McGEADY LLP 9 CORPORATE PARK SUITE 130 IRVINE CA 92606 990 2012-07-01 952833205 FAMILY HEALTH CENTERS OF SAN DIEGO INC FAMI 6195152300 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 RICARDO ROMAN 6195152300 2014-02-19 KENNETH HPUN P01443751 9497778800 2012 2015-11-30 17:44:51Z RICARDO ROMAN 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 111145519 0 X WWW.FHCSD.ORG X 1970 CA PROVIDING QUALITY HEALTH CARE SERVICES TO THE UNINSURED AND UNDERINSURED 14 14 1184 0 118471 43597 30343569 47979614 53516893 62641476 0 0 3833890 360133 87694352 110981223 0 0 0 0 55733545 61210674 0 0 620146 21612793 31584198 77346338 92794872 10348014 18186351 76319524 108409988 9730511 23532049 66589013 84877939 X FHCSD'S PRIMARY MISSION IS TO PROVIDE COMPREHENSIVE, ACCESSIBLE AND QUALITY HEALTH CARE SERVICES TO ALL INCOME LEVELS WITH A SPECIAL COMMITTMENT TO LOW INCOME MEDICALLY UNDERSERVED INDIVIDUALS. 1 0 72293970 62641476 PRIMARY CARE SERVICES AND AIDS PREVENTION -THROUGH US HEALTH AND HUMAN SERVICES WITH THE ASSISTANCE OF GRANT FUNDING. PRIMARY CARE AND DENTAL CARE ARE PROVIDED TO THE SOCIALLY DISADVANTAGED. ALSO, THROUGH US HEALTH AND HUMAN SERVICES, AIDS EDUCATION AND INSTRUCTION ON PREVENTATIVE MEASURES ARE PROVIDED. 72293970 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 25 0 1 1184 1 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X RAY MINDORO 6195152465 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 WAYNE R ANDERSON MD 0.00 X 0 0 0 MARGARITA I CARMONA 0.00 X 0 0 0 BARBARA CARR 0.00 X 0 0 0 JOSE R de la GARZA 0.00 X 0 0 0 BERTHA GARCIA 0.00 X 0 0 0 JANICE GILMORE-SEE 0.00 X 0 0 0 STEVEN OLSON 0.00 X 0 0 0 STEPHANIE PEREZ 0.00 X 0 0 0 WALTER SCOTT 0.00 X 0 0 0 CAESAR A SOLIS 0.00 X 0 0 0 VENUS THOMAS 0.00 X 0 0 0 FRAN BUTLER-COHEN 40.00 X 554659 0 26284 RICARDO ROMAN 40.00 X 219342 0 16124 FACIKA TAFARA 40.00 X 264250 0 22336 IFRAH ABDI 56.00 X 155761 0 540 RITESH SHAH 40.00 X 146214 0 12139 JANET ADAMIAN 40.00 X 147407 0 13002 LISA LIPSCHITZ 32.00 X 158015 0 23807 SHANNON CHEFFET 40.00 X 149561 0 3878 NEWELL CHAD 80.00 X 143288 0 11572 CAMILLA CLARK 80.00 X 171510 0 15785 2110007 0 145467 79 1 1 0 GOLDEN EAGLE MANAGEMENT 2775 VIA DE LA VALLE DEL MAR CA 92014 REAL ESTATE RENTAL 107973 1 31758753 16220861 345221 47979614 PATIENT SERVICE REVENU 624100 62641476 62641476 62641476 238166 119695 118471 118471 118471 286263 44601 241662 241662 110981223 62641476 118471 241662 2110007 1024727 1085280 54398867 44749444 9094282 555141 1207124 1207124 3494676 3494676 165461 165461 71392 71392 7810677 9961749 -2156209 5137 405012 346783 19778 38451 2309258 1251184 1054246 3828 2153184 367627 1779586 5971 261045 175130 85077 838 161223 119339 41884 250018 250018 2208913 208603 1999050 1260 304632 304632 SUPPLIES 13719153 13559598 158315 1240 EQUIPMENT RENTAL & MAIN 756227 390983 363517 1727 TELEPHONE 627267 85962 536271 5034 LICENSES AND TAXES 231440 47236 184204 149296 5605 142172 1519 92794872 72293970 19880756 620146 15852054 21217118 1266943 9812727 3218016 4455922 7773788 11484080 6197000 246305 206797 585927 1048803 73117500 19800747 47246147 53316753 130344 670788 76319524 108409988 6357153 8186204 37957 35661 3315401 15280184 20000 30000 9730511 23532049 X 65377832 83564183 1211181 1313756 66589013 84877939 76319524 108409988 X 18186351 102575 X X 0 1 X 1 1 1 X 2777587 6853786 29078586 31701038 31758753 102169750 47323175 53516893 62641476 163481544 2777587 6853786 76401761 85217931 94400229 265651294 0 0 0 265651294 28559 12971 43511 86314 118471 289826 2806146 6866757 76445272 85304245 94518700 265941120 0.99890 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20503474 20503474 37800105 10842236 26957869 722779 153838 568941 11902574 8624468 3278106 2188568 180205 2008363 53316753 ACCRUED LIABILITIES 30000 30000 X 110981223 0 110981223 0 110981223 92794872 0 92794872 0 92794872 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: THE HEALTH CENTER HAS BEEN RECOGNIZED AS A NOT-FOR-PROFIT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)3 AND CALIFORNIA REVENUE CODE SECTION 23701(d) AND IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES ON RELATED INCOME. FOR THE YEARS ENDED JUNE 30, 2013 AND 2012, THE HEALTH CENTER GENERATED REVENUE FROM AN UNRELATED BUSINESS ACTIVITY AND WAS TAXED ACCORDINGLY. SEE NOTE 15 FOR DETAILS. EFFECTIVE JULY 1, 2009, THE HEALTH CENTER ADOPTED NEWLY ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER THIS NEW GUIDANCE, THE HEALTH CENTER UTILIZED A TWO-STEP APPROACH TO RECOGNIZING AND MEASURING UNCERTAIN TAX POSITIONS (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, THE HEALTH CENTER 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, 2013, THERE WERE NO ADDITIONAL LIABILITIES RECORDED FOR UNRECOGNIZED TAX BENEFITS RELATED TO TAX POSITIONS TAKEN IN THE CURRENT YEAR. THE HEALTH CENTER 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 ACCRUALS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AT THE INCEPTION DATE OR FOR THE YEAR ENDED JUNE 30, 2013. THE HEALTH CENTER HAS DETERMINED THAT IT'S MAJOR TAX JURISDICTIONS ARE THE STATE OF CALIFORNIA AND ALL OTHER STATES WITHIN THE UNITED STATES OF AMERICA. THE TAX YEARS OF 2008, 2009, 2010 AND 2011 REMAIN OPEN AND SUBJECT TO EXAMINATION BY THE APPROPRIATE GOVERNMENTAL AGENCIES IN THE UNITED STATES. SPIRIT OF THE BARRIO 177229 177229 12682 1308 HOME AND HEALTHY FOR THE HOLDAYS 109034 109034 15195 15000 416 286263 286263 27877 15000 1724 44601 241662 X 0 0 0 0 0 0 0 0 0 FRAN BUTLER-COHEN 448976 0 105683 0 0 0 0 0 26284 0 580943 0 0 0 RICARDO ROMAN 219342 0 0 0 0 0 0 0 16124 0 235466 0 0 0 FACIKA TAFARA 264250 0 0 0 0 0 0 0 22336 0 286586 0 0 0 IFRAH ABDI 144034 0 11727 0 0 0 0 0 540 0 156301 0 0 0 RITESH SHAH 146214 0 0 0 0 0 0 0 12139 0 158353 0 0 0 JANET ADAMIAN 147407 0 0 0 0 0 0 0 13002 0 160409 0 0 0 LISA LIPSCHITZ 143530 0 14485 0 0 0 0 0 23807 0 181822 0 0 0 SHANNON CHEFFET 149561 0 0 0 0 0 0 0 3878 0 153439 0 0 0 NEWELL CHAD 139562 0 3726 0 0 0 0 0 11572 0 154860 0 0 0 CAMILLA CLARK 171510 0 0 0 0 0 0 0 15785 0 187295 0 0 0 X 1 345221 FAIR MARKET VALUE 0 0 0 New Program Services Form 990, Part III, line 2 ON DECEMBER 14, 2012, THE HEALTH CENTER CREATED THE FHCSD "COMMUNITY SERVICES", LLC AS A IRC SECTION 509(A) 3 SUPPORTING ORGANIZATION. THE SPECIFIC PURPOSE OF "COMMUNITY SERVICES" IS TO SUPPORT THE CHARITABLE AND EDUCATIONAL ACTIVITIES OF THE HEALTH CENTER INCLUDING, BUT NOT LIMITED TO, PROVIDING HEALTH CARE SERVICE PROGRAMS, OUTREACH AND EDUCATION TO CHILDREN, ADULTS AND FAMILIES, OR THE ACTIVITIES OF OTHER PUBLICLY SUPPORTED ORGANIZATIONS DESCRIBED IN SECTIONS 509(a)(1) OR 509(a)(2) OF THE CODE OR DEEMED TO BE DESCRIBED IN SECTION 509(a)(2) OF THE CODE BY VIRTUE OF THE LAST SENTENCE OF SECTION 509(a)) WHOSE HEALTHCARE SERVICES, PROGRAMS, OUTREACH AND EDUCATION TO CHILDREN, ADULTS AND FAMILIES ARE CLOSELY RELATED IN PURPOSE OR FUNCTION TO THOSE CHARITABLE AND EDUCATIONAL ACTIVIES OF FAMILY HEALTH CENTERS OF SAN DIEGO, INC. ALL TRANSACTIONS PERFORMED BY COMMUNITY SERVICES ARE CONSOLIDATED WITH THE HEALTH CENTER. CERTAIN INTER-ENTITY TRANSACTIONS HAVE BEEN ELIMINATED. Form 990, Part VI, Section B, line 11 INFORMATION DISCLOSED IN THE 990 ARE PROVIDED BY THE FHCSD'S MANAGEMENT. THE FORM 990 IS THEN PREPARED BY OUR AUDITOR'S TAX DEPARTMENT, PUN & McGEADY LLP, AND IS SUBMITTED TO THE BOARD OF DIRECTORS AND MANAGEMENT FOR REVIEW. UPON FINAL APPROVAL, THE FORM IS FINALIZED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, line 12c FHCSD MONITORS AND ENFORCES COMPLIANCE WITH THE FHCSD'S CONFLICT OF INTEREST POLICY BY HAVING A CORPORATE COMPLIANCE COMMITTEE ACTIVELY AND PERIODICALLY PERFORMING AUDITS TO ENSURE COMPLIANCE. STAFF ARE TRAINED ANNUALLY TO REMIND THEM OF THEIR ONGOING OBLIGATION TO REPORT ANY INCIDENT OF FRAUD OR CONFLICT OF INTEREST. THERE IS A HOTLINE TO CALL WHERE THEY CAN REMAIN ANONYMOUS. Form 990, Part VI, Section B, line 15 THE PROCESS OF DETERMING COMPENSATION FOR THE FHCSD'S TOP MANAGEMENT AND KEY EMPLOYEES INVOLVES OUR HUMAN RESOURCES DEPARTMENT. IT IS BASED ON A NUMBER OF CONSIDERATIONS SUCH AS THE NATURE AND SCOPE OF INDIVIDUAL DUTIES, BACKGROUND, EXPERTISE, SIZE, COMPLEXITY OF ORGANIZATION, AND AMOUNT PAID BY SIMILAR ORGANIZATIONS OF SIMILAR SIZE AND TYPE. HUMAN RESOURCES ROUTINELY CONDUCTS SALARY SURVEYS AND PERFORMS ASSESSMENTS OF THE JOB MARKET. THE FINAL DECISION RESTS WITH THE GOVERNING BOARD WHEN THE ANNUAL CORPORATE BUDGET IS REVIEWED AND APPROVED FOR ADOPTION. Form 990, Part VI, Section C, line 19 FAMILY HEALTH CENTERS OF SAN DIEGO'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: CONTRIBUTIONS 991522. NET ASSETS RELEASED FROM RESTRICTIONS - PROGRAMS -888947. ALL REVIEW AND PROCESS REMAINED CONSISTENT BETWEEN YEARS. FHCSD COMMUNITY SERVICES INC 823 GATEWAY CENTER WAY SAN DIEGO CA 92102 461579623 SUPPORT THE CHARITABLE & EDUCATIONAL ACTIVITIES OF FHCSD CA 501 ACTIVE (GOOD STANDIN FAMILY HEATH CENTERS OF SAN DIEGO INC 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 1 0 FHCSD COMMUNITY SERVICES INC C 1911693 AUDITED FINANCIAL STATEMENTS