2024-11-15T17:11:41-06:00 2023-12-31 330700332 VASQUEZ COMPANY LLP 655 N CENTRAL AVE STE 1550 GLENDALE CA 91203 990 2023-01-01 883497843 CCHC HEALTHCARE COLLEGE CCHC 8182652230 801 S CHEVY CHASE DRIVE 25 GLENDALE CA 91205 DAVID LONTOK PRESIDENT & CEO 8182652230 2024-11-15 1 0 REGINA PRINCE CPA P00576936 2138731700 2023 2024-10-15 13:58:12Z DAVID LONTOK 801 S CHEVY CHASE DRIVE 25 GLENDALE CA 91205 20195 0 X HTTPS://CCHCMASCHOOL.COM X 2022 CA THE ORGANIZATION'S MISSION IS TO ENSURE THE HEALTH AND WELLNESS OF EACH INDIVIDUAL SO EVERY PERSON MAY REACH THEIR FULLEST HUMAN POTENTIAL WITHIN A CARING ENVIRONMENT. 5 0 4 0 0 0 250000 0 14145 20195 0 0 0 0 264145 20195 0 0 0 0 73230 141039 0 0 0 281445 198384 354675 339423 -90530 -319228 680155 608361 776123 1023557 -95968 -415196 THE ORGANIZATION MISSION IS TO FOSTER AND EDUCATE A DIVERSE COMMUNITY OF MEDICAL ASSISTANT STUDENTS AND ADVANCE MEDICAL KNOWLEDGE IN A DYNAMIC AND COLLABORATIVE ENVIRONMENT. 0 0 335863 20195 CCHC HEALTHCARE COLLEGE PROVIDES EDUCATIONAL SERVICES AND PROGRAMS TO LOW-INCOME AND UNDERSERVED POPULATIONS TO EARN MEDICAL CERTIFICATIONS FOR EMPLOYMENT IN THE HEALTHCARE INDUSTRY. IN 2023, THERE WERE 13 STUDENTS. WE TEACH ONLY ONE PROGRAM, THE MEDICAL ASSISTING PROGRAM, WHICH AIMS FOR STUDENTS TO ATTAIN THEIR MA CERTIFICATION AND SECURE EMPLOYMENT AT CCHC. THE MA PROGRAM CAN ACCOMMODATE UP TO 15 STUDENTS AT A TIME FOR A 9-MONTH PROGRAM THAT BEGINS AND ENDS EVERY 9 MONTHS 335863 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 CA X CLARISSA CARAIG 8182652230 801 S CHEVY CHASE DRIVE 25 GLENDALE CA 91205 GIGIE CLAUDIO VICE CHAIR 12.00 28.00 X X 18125 156904 12565 FLORA POLADYAN CHAIR 2.00 38.00 X X 0 212219 13752 DAVID LONTOK PRESIDENT & CHIEF EXECUTIVE OFFICER 2.00 38.00 X X 0 368637 17852 CLARISSA CARAIG TREASURER 2.00 38.00 X X 0 142611 15234 JENNIFER SMITH SECRETARY 2.00 38.00 X X 0 192615 12590 18125 1072986 71993 0 0 1 0 0 REGISTRATION & TUITION 611600 20195 20195 20195 20195 20195 0 0 18125 18125 99490 99490 3282 3282 11392 11392 8750 8750 470 470 3550 3550 1000 1000 35748 35748 102572 102572 10827 10827 ACADEMIC SUPPLIES 22436 22436 OUTSIDE SERVICES 13223 13223 TAXES AND LICENSES 6292 6282 10 BAD DEBTS 2026 2026 240 240 339423 335863 3560 0 268108 272068 2026 28675 632 694 47805 15611 43021 32194 366368 274730 680155 608361 8008 2409 5314 23125 762801 998023 776123 1023557 X -95968 -415196 -95968 -415196 680155 608361 -319228 0 X 0 1 X 1 0 X 250000 250000 250000 250000 250000 250000 34340 X 39617 13018 26599 8188 2593 5595 32194 RIGHT-OF-USE ASSET 274730 274730 DUE TO RELATED PARTY 716857 LEASE LIABILITY 281166 998023 X 20195 0 20195 0 20195 339423 0 339423 0 339423 PART X, LINE 2: THE COLLEGE IS EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, A PROVISION FOR FEDERAL OR STATE INCOME TAXES IS NOT RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) OF THE IRC. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COLLEGE HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AND THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED RELATE TO THE COLLEGE'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS, BASED ON THE TECHNICAL MERITS OF THE POSITION, WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION. THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE COLLEGE'S INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION FOR ALL TAX YEARS ENDED ON OR AFTER DECEMBER 31, 2022. TAX RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR THREE AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY. 0 0 0 0 0 0 0 0 0 DAVID LONTOK PRESIDENT & CHIEF EXECUTIVE OFFICER 0 368637 0 0 0 0 0 13200 0 4652 0 386489 0 0 FLORA POLADYAN CHAIR 0 212219 0 0 0 0 0 8541 0 5211 0 225971 0 0 JENNIFER SMITH SECRETARY 0 192615 0 0 0 0 0 7748 0 4842 0 205205 0 0 GIGIE CLAUDIO VICE CHAIR 18125 156904 0 0 0 0 0 7174 0 5391 18125 169469 0 0 CLARISSA CARAIG TREASURER 0 142611 0 0 0 0 0 6049 0 9185 0 157845 0 0 PART 1 LINE 3 THE ORGANIZATION'S BOARD MEMBERS ARE COMPENSATED BY A RELATED NON-PROFIT ORGANIZATION, COMPREHENSIVE COMMUNITY HEALTH CENTERS, INC. (CCHC) WHERE THEY SERVE AS FOLLOW: -PRESIDENT AND CEO OF THE ORGANIZATION SERVES AS PRESIDENT & CEO OF THE RELATED ORGANIZATION. -CHAIR OF THE ORGANIZATION SERVES AS CHIEF OPERATING OFFICER OF THE RELATED ORGANIZATION. -VICE CHAIR OF THE ORGANIZATION SERVES AS HR VICE PRESIDENT OF THE RELATED ORGANIZATION. -TREASURER OF THE ORGANIZATION SERVES AS DIRECTOR OF FINANCE OF THE RELATED ORGANIZATION. -SECRETARY OF THE ORGANIZATION SERVES AS CHIEF ADMINISTRATIVE OFFICER OF THE RELATED ORGANIZATION. CCHC'S BOARD OF DIRECTOR'S HAS A POLICY FOR REVIEWING AND APPROVING THE COMPENSATION PACKAGES OF THE OFFICERS AND KEY EMPLOYEES ON A REGULAR BASIS TO DETERMINE IT IS FAIR AND REASONABLE WITH THE GOAL OF RETAINING EMPLOYEES AT COMPENSATION LEVEL WITH APPROPRIATE MARKET RANGE. THE POLICY 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 MAY ALSO REVIEW CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS AND CONSIDER RECENT WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE COVERED INDIVIDUAL'S SERVICES. THE DOCUMENTATION OF THE BOARD INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE OF APPROVAL, THE MEMBERS WHO WERE PRESENT DURING THE DEBATE AND VOTE ON THE TRANSACTION, A DESCRIPTION OF THE COMPARABILITY DATA AND HOW IT WAS OBTAINED AND RELIED UPON INCLUDING THE RECOMMENDATIONS RECEIVED FROM THIRD-PARTY CONSULTANTS, AND DOCUMENTATION OF THE BASIS FOR THE DETERMINATION. FORM 990, PART VI, SECTION B, LINE 11B CCHC HEALTHCARE COLLEGE OUTSIDE CPA FIRM AND THE DIRECTOR OF FINANCE PREPARE THE FORM 990. THE FORM IS THEN REVIEWED AND APPROVED BY THE ORGANIZATION'S CEO AND CFO. THE FORM IS PROVIDED TO AND REVIEWED WITH THE ENTIRE GOVERNING BODY PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS DIRECTORS, AND KEY EMPLOYEES ARE CONSIDERED COVERED PERSONS UNDER CCHC HEALTHCARE COLLEGE'S CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER HAS A FIDUCIARY DUTY TO THE CORPORATION AND MUST PROVIDE INDIVIDUAL LOYALTY. THE BOARD OF DIRECTORS WILL 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 THESE POLICIES AND PROCEDURES. THIS POLICY WILL INCLUDE 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 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. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. HOWEVER, CURRENT TAX LAW DOES NOT REQUIRE GOVERNING DOCUMENTS, THE CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS BE PROVIDED TO THE PUBLIC. COMPREHENSIVE COMMUNITY HEALTH CENTER 801 S CHEVY CHASE DR SUITE 20 GLENDALE CA 91205 421553807 HEALTHCARE CA 501(C)(3) LINE 3 COMPREHENSIVE COMMUNITY HEALTH CENTERS 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 (2) COMPREHENSIVE COMMUNITY HEALTH CENTERS E 323413 BOOKS (3) COMPREHENSIVE COMMUNITY HEALTH CENTERS N 123187 BOOKS (4) COMPREHENSIVE COMMUNITY HEALTH CENTERS O 138630 BOOKS (5) COMPREHENSIVE COMMUNITY HEALTH CENTERS P 56474 BOOKS