Comprehensive Community Health Centers

“The organization amended its bylaws during the tax year. Specifically, article iv ("board of directors"), section 8 ("term of office") and article v ("meetings of the board of directors"), section 8 ("quorum/voting minimum quorum") were revised. The amendments clarified the directors' term of office and adjusted the minimum quorum requirements for board meetings.”

“Cchc's outside cpa firm and the finance director prepare the form 990. The form is then reviewed and approved by the organization's finance director and cfo. The form is provided to the entire governing body prior to filing with the irs.”

“All officers directors, and key employees are considered covered persons under cchc's conflict of interest policy. Each board member has a fiduciary duty to the corporation and must provide individual loyalty. The board of directors create, adopt, and regularly update a written corporate policy that outlines procedures for: (i) disclosing and addressing conflicts of interest or the appearance of such conflicts involving board members, officers, key employees, agents, volunteers and others providing services or goods to the corporation. (2) maintaining the confidentiality of the corporation's proprietary information. (3) enforcing disciplinary actions for violations of the policy and procedures. The policy includes the following restrictions: (a) no officers, key employees, board members, or agents may participate in the selection, award, or management of a contract if a real or apparent conflict of interest exists. This situation arises if an officers, key employees, board members, agents or volunteers, or any immediate family, domestic or business partner, or an organization employing any of these individuals has a financial or other interest in the selected firm. (b) no more than forty-nine percent (49%) of the board of directors may consist of interested persons, as defined in the corporation's standards of conduct policy; ( c) board members, officers, key employees, and agents of the corporation must not solicit or accept gifts, gratuities, favors, or anything of monetary value from contractors or parties to subagreements. However, the corporation may establish standards for situations involving insignificant financial interest or an unsolicited gift of nominal value. (d) all board members must comply with the disclosure requirements of california corporations code 5324 regarding transactions between the corporation and any entity where a board member serves as an officer or director. ( e) the corporation will not lend money or property, nor guarantee the obligation of any board members, officers, and key employees of the corporation, except as authorized by california corporation code 5236. (f) board members, officers, key employees, and agents must maintain the confidentiality of information obtained through their position directly or indirectly related to the corporation's administrative, managerial, and clinical operations. They must not disclose any confidential business information, trade secrets, or other proprietary information in accordance with the standards of conduct and related policies adopted by the board.”

“The board of directors has a process for reviewing and approving the compensation packages of the chief executive officer and other key employees on a regular basis to determine it is fair and reasonable with the goal of retaining employees at compensation levels within appropriate market range. The process provides that the review and approval of the compensation arrangement will be conducted, in advance, by independent and impartial members of the board (or a committee of the board). The board reviews comparability data such as compensation paid by similarly situated nonprofit and for-profit organizations for comparable positions in the same geographic area. The board also conducts annual compensation benchmarking through cpca, nachc, and others. The board contemporaneously documents how the compensation package decision was made.”

“Governing documents, the conflict-of-interest policy, and financial statements are available to the public upon request. However, current tax law does not require these documents be provided to the public.”

“Professional fees - medical: program service expenses 55,843. Management and general expenses 0. Fundraising expenses 0. Total expenses 55,843. Professional fees - non-medical: program service expenses 190,280. Management and general expenses 1,548,912. Fundraising expenses 120,000. Total expenses 1,859,192. Professional fees: program service expenses 400,785. Management and general expenses 0. Fundraising expenses 0. Total expenses 400,785. Transcriptions: program service expenses 187,489. Management and general expenses 0. Fundraising expenses 0. Total expenses 187,489.”

“Dues & subscriptions: program service expenses 13,605. Management and general expenses 117,963. Fundraising expenses 220. Total expenses 131,788. Bad debt expense: program service expenses 120,815. Management and general expenses 0. Fundraising expenses 0. Total expenses 120,815. Community outreach: program service expenses 0. Management and general expenses 80,133. Fundraising expenses 0. Total expenses 80,133. Donated supplies: program service expenses 12,901. Management and general expenses 38,366. Fundraising expenses 0. Total expenses 51,267. Licenses & permits: program service expenses 39,705. Management and general expenses 3,239. Fundraising expenses 0. Total expenses 42,944. Collection fees: program service expenses 0. Management and general expenses 35,842. Fundraising expenses 0. Total expenses 35,842. Dispensing fee: program service expenses 29,349. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,349. Continuing education: program service expenses 20,317. Management and general expenses 470. Fundraising expenses 0. Total expenses 20,787. Security: program service expenses 15,732. Management and general expenses 1,120. Fundraising expenses 0. Total expenses 16,852. X-rays: program service expenses 1,356. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,356. Taxes: program service expenses 0. Management and general expenses 612. Fundraising expenses 0. Total expenses 612. Laundry & linen: program service expenses 140. Management and general expenses 0. Fundraising expenses 0. Total expenses 140.”