United and Guided

“Prior to filing, the Form 990 is prepared by the organization's finance staff in collaboration with its external accountant. A draft version of the return is provided to the Executive Director for detailed review, ensuring accuracy and completeness of all financial and narrative disclosures. The Executive Director reviews the document for consistency with internal financial records, program accomplishments, and compliance requirements. While a complete copy of the final Form 990 was not distributed to all members of the governing body before filing, the Board of Directors is informed of the filing status, and key financial highlights are shared during board meetings.”

“During the tax year, the organization's governing documents, conflict of interest policy, and financial statements were made available to the public upon request. Individuals could request copies by contacting the organization's Executive Director via phone, email, or in writing to the organization's principal office. In addition, certain documents, including the most recent Form 990, were available for public inspection as required by law.”

“During the tax year, United and Guided experienced changes that required a notation on Form 990, Header Line B. Specifically, the organization submitted an amended return. This update does not affect the organization's exempt status or operations. The change was reported in compliance with IRS filing requirements to ensure accuracy of the organization's records.”

“In the 2024 tax year, United and Guided (UAG) leveraged *Providing Access and Transforming Health (PATH) and California Initiatives to Diversify and Expand the Workforce in Enhanced Care Management and Community Supports (CITED) funding to significantly expand and strengthen our capacity to serve Medi-Cal members and uninsured individuals through the development of Enhanced Care Management (ECM) and Community Supports programs. These programs address critical health and social needs for vulnerable populations, including those at risk of homelessness, individuals with complex health conditions, pregnant and postpartum persons, and those with significant behavioral health challenges. UAG received $212,575 in PATH/CITED funding during the 2024 tax year, generating $16,804 in related program revenue. Total expenses for developing ECM and Community Supports programs during this period were $195,771. This investment enabled us to build the infrastructure, staffing, and operational systems necessary to launch and scale these high-impact services in alignment with the California Department of Health Care Services (DHCS) goals for whole-person care. Program Development and Infrastructure - Designed ECM workflows, care pathways, and service protocols to ensure compliance with DHCS requirements and Managed Care Plan contracts. Established secure data systems, HIPAA-compliant telehealth platforms, and client tracking tools to support case management, referrals, and outcome reporting. Workforce Expansion - Recruited and began onboarding a multidisciplinary team, including Lead Care Managers, Community Health Workers, and culturally responsive doulas, to deliver person-centered services addressing both medical and social determinants of health. Community Partnership Building - Formalized referral relationships with local hospitals, clinics, behavioral health agencies, housing providers, and food assistance organizations to strengthen care coordination and reduce service gaps. Birth Equity and Maternal Health Integration - Incorporated culturally congruent doula care and perinatal support into ECM services, targeting disparities in maternal and infant health outcomes among Black and other underserved communities. Operational Readiness for Service Delivery - Established physical office space in Sacramento County to serve as a central hub for client engagement, telehealth services, and team collaboration, ensuring accessibility for community members. Capacity Building for Long-Term Sustainability - Invested in staff training, quality assurance systems, and program evaluation methods to ensure effectiveness, compliance, and measurable impact for funders and regulatory partners. Through PATH/CITED funding, UAG advanced its mission to improve health outcomes, prevent homelessness, and reduce health inequities by bridging gaps between healthcare providers, community resources, and the individuals who need them most. By the close of the 2024 tax year, UAG had established the foundational elements of its ECM and Community Supports programs, positioning the organization for full-scale service delivery and sustainable growth in subsequent years.”

“During the 2024 tax year, United and Guided changed its method of accounting from the cash basis to the accrual basis. This change was implemented to provide a more accurate reflection of the organization's financial position and operating results by recognizing revenue when earned and expenses when incurred, regardless of when cash transactions occur. The accrual method was adopted to align financial reporting with generally accepted accounting principles (GAAP) and to improve transparency for funders, regulatory agencies, and the governing body.”