2024-05-15T14:07:49-05:00 2023-06-30 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2022-07-01 593831966 THE CENTER TO PROMOTE HEALTHCARE ACCESS INC % THE ORGANIZATION CENT 9165634004 360 GRAND AVE Suite 190 OAKLAND CA 94610 REY FAUSTINO CEO 9165634004 2024-05-15 true REY FAUSTINO 999009999 DOREEN B MERZ P00841439 7196301186 2 2022 2023-04-26 12:10:37Z REY FAUSTINO 360 GRAND AVE 190 OAKLAND CA 94610 7705543 false X 1degree.org X 2006 CA SUPPORTING people to build healthY AND fulfilling lives through open access to benefits AND social sERVICEs, by BUILDING TECHNOLOGY THAT CENTERS COMMUNITY NEEDS & PARTNERSHIPS. 6 5 87 65 0 2909952 3523534 3353304 4150800 -321874 20848 0 10361 5941382 7705543 18250 0 0 0 10913276 3718323 0 149219 529304 9490449 3021623 20421975 6889165 -14480593 816378 7469038 3680020 5542704 937308 1926334 2742712 Supporting people to build healthy and fulfilling lives through open access to benefits and social services. We do this by building technology that centers community needs and deep partnerships that center equity. false false 3000213 2316215 One-e-App (OeA) is a pioneering web-based system aimed at revolutionizing the way families access publicly funded health and human social service programs. Designed to streamline and simplify the enrollment process for a variety of safety net programs, including health coverage and food and nutrition benefits, (see continuation on sch o) 1416000 1834585 Since its inception in 2012, the OD program has been dedicated to empowering individuals to navigate and access essential nonprofit social services and public benefits through a user-friendly online platform available at www.1degree.org. By harnessing the power of technology, we've made it easier for people to connect with life-changing social services that were previously out of reach. (see continuation on sch o) 4416213 true true false false false false false false false false true false false false false true true false false false false false false true false false false false false true false false false false false false false false false false false false false true true false false false true 11 0 87 true false false false false false false false false false false false false X 6 5 false true false false false false false true true false false true true true true true true true true false CA X THE ORGANIZATION 9165634004 360 GRAND AVE UNIT 190 OAKLAND CA 94610 REY FAUSTINO ceo 40.0 0.0 X X 424255 0 26718 Sai Yallapragada Sr. Dir., Solution Engineering 40.0 0.0 X 222962 0 17954 Rea Panares COO 40.0 0.0 X 199373 0 19160 Stephen Spiker Chief of Product & Tech 40.0 0.0 X 204505 0 13138 Richard Hillius Dir. of SEC & Infrastructure 40.0 0.0 X 161783 0 21281 ROBERT PHILLIPS PRESIDENT & CEO(until 01/2022) 0.0 0.0 X 149333 0 8111 sara bajor engineering manager 40.0 0.0 X 127857 0 9450 RIMA COHEN VICE CHAIR 2.0 0.0 X X 0 0 0 JAMES YOCUM Board Chair 2.0 0.0 X X 0 0 0 KARLA MONTERROSO Board Secretary 2.0 0.0 X X 0 0 0 JONATHON KROMM BOARD MEMBER 2.0 0.0 X 0 0 0 Zhen Liu Board Member (from 4/2023) 2.0 0.0 X 0 0 0 MIchael GEMM CONTRACTED CFO (to 1/2023) 40.0 0.0 X 0 0 0 1490068 0 115812 22 true true false CORETEK INC 34900 GRAND RIVER AVENUE FARMINGTON MI 48335 CONTRACT CONSULTING 697002 ONSHORE TECHNOLOGY SERVICES INC 902 N MISSOURI ST MACON MO 63552 CONTRACT CONSULTING 290246 ePLUS TECHNOLOGY INC FILE 56861 PO BOX 404398 LOS ANGELES CA 90074 CONTRACT CONSULTING 183774 FORGEAHEAD SOLUTIONS 800 WEST EL CAMINO REAL STE 180 MOUNTAIN VIEW CA 94040 CONTRACT CONSULTING 299978 BEACON HILLS STAFFING GROUP PO BOX 846193 BOSTON MA 02284 CONTRACT CONSULTING 211764 12 2684826 838708 3523534 FEES / OTHER PROGRAM REVENUE 611710 4150800 4150800 4150800 15308 15308 0 0 0 0 0 5540 5540 5540 5540 0 0 0 0 0 0 0 0 0 REBATES & REWARDS 900099 10361 10361 10361 7705543 4150800 31209 X 0 0 0 0 451231 99271 117320 234640 0 2707461 2040952 612173 54336 85254 64948 19233 1073 233154 160312 56527 16315 241223 164496 55643 21084 75000 75000 304491 24020 280471 67154 5298 61856 0 149219 149219 0 1125119 875912 246434 2773 23652 17388 4899 1365 3758 241 1289 2228 1061137 882927 177738 472 0 4827 310 1656 2861 16848 9367 5684 1797 0 14219 5804 4821 3594 26957 1730 9247 15980 0 36215 36215 222287 60621 161666 OTHER EXPENSES 21491 1379 7373 12739 BUSINESS TAXES/LICENSING FEES 13751 882 4717 8152 SUPPLIES 1140 73 391 676 RECRUITING 3577 282 3295 6889165 4416213 1943648 529304 5811610 3238109 0 236651 0 0 1302389 0 0 0 0 0 0 0 0 0 179493 159381 167490 121611 167490 45879 0 0 0 0 0 0 0 0 8056 0 7469038 3680020 1977722 658373 0 0 0 0 0 0 0 0 0 0 0 0 3052068 278935 512914 0 5542704 937308 X 1926334 2742712 0 0 1926334 2742712 7469038 3680020 816378 X false true X false false X 0 0 421861 2909952 3523534 6855347 29309824 32698331 35266480 3353304 4150800 104778739 0 0 0 29309824 32698331 35688341 6263256 7674334 111634086 10000 10000 0 10000 10000 111624086 935050 300808 185533 170377 15308 1607076 0 935050 300808 185533 170377 15308 1607076 0 10361 10361 30244874 32999139 35873874 6433633 7700003 113251523 0.98563 0.98625 0.01419 0.01368 X SCHEDULE A, PART III, LINE 1 THE Organization applied for, and received its exemption, having met multiple bases of the "operational test" required under IRS Regulation Section 1.501(c)(3)-1(c). The organization's activities (1) promote the health of families, local and state governments, health providers, and health plans by coordinating the efforts of families to receive health insurance coverage and benefits, connecting patients with health care providers, preserving scarce local government funding, and helping governments improve their efficiency of outreach through the use of technology. The organization's activities (2) relieve the poor and distressed because its activities facilitate the process of obtaining the benefits of governmental and similar assistance programs for qualified applicants, by simplifying the process for qualifying for such programs and maximizing the assistance received by more quickly and efficiently identifying all the programs under which assistance may be available. The organization's activities (3) lessen the burden of government in that it provides governmental entities systems that might not be available otherwise, which contribute to operational efficiencies and lower costs for processing of applicants for assistance programs. Treasury Regulation section 1.501(c)(3) -1(d)(2) states that the term "charitable", as used in Section 501(c)(3) includes, among other things, the "lessening of the burdens of Government". Finally, the organization's activities (4) provide services to unrelated charitable organizations (e.g. hospitals), and these services fulfill an essential function of the recipient charitable organization and are performed at substantially below cost. Rev. Ruling 71-529, 1971-2 CB 234, and Rev Ruling 72-369, 1972-2 CB 245, hold that an organization may qualify for exemption if it provides commercial-type services to unrelated charitable organizations if the services are essential functions of the recipient organization and are performed at substantially below cost. The facts and circumstances surrounding the Organization's provision of services demonstrate that it is providing services with the intention of making a gift, rather than a for-profit motive. The fact that the organization's primary purpose is charitable, rather than commercial, is further evidenced by the fact that its financing will come in large part from private foundation and government grants, rather than from fees from services. As described within the Organization's Form 1023 Application for Exempt Status, the fees that the organization receives are not set to produce a profit. In fact, the fees are significantly below "cost", especially when the millions of dollars that have been spent to develop the applications are taken into account. The primary focus of the Organization is to improve access to publicly-funded health and other public benefit programs for the Beneficiaries (general public). The support that the organization has received, and will continue to receive, from grant funds allows it to provide valuable web-based applications and other services at substantially below cost. The ORGANIZATION'S CONTRACT SERVICES FROM GOVERNMENTAL AGENCIES have been REPORTED AS PROGRAM SERVICE REVENUE ON THE AUDITED FINANCIAL STATEMENTS, AND similarly reported as Program service revenue on Form 990, PART VIII Statement of revenue, LINE 2. Schedule A, part III test has been prepared and also reports the contract service REVENUE FROM GOVERNMENTAL AGENCies on line 2, coordinating with Form 990 Part VIII and the audited financial statements reporting. However, in view of the perspective that the funding is ultimately contribution revenue, as noted for the reasons above and as described in Regulation Section 1.509(a) -3(g), Schedule A, Line 7b, "Amounts from persons that exceed the greater of $5,000 or 1% of the amount of line 13 for the year" has not been completed, which would penalize the organization for providing these beneficial program services to government agencies and other unrelated, non-profit organizations (e.g. hospitals). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 129990 99111 30879 37500 22500 15000 45879 0 CAPITAL LEASE OBLIGATION 0 0 X 7700003 7700003 5540 5540 7705543 6883625 6883625 5540 5540 6889165 SCH D PART XI LINE 2D OTHER: ($5,540). Gain ON DISPOSAL OF FIXED ASSETS REPORTED IN EXPENSE ON THE AUDITED FINANCIAL STATEMENTS AND REPORTED WITHIN REVENUE ON THE TAX RETURN ($5,540). SCH D PART XII LINE 2D OTHER: ($1,679,711). Gain ON DISPOSAL OF FIXED ASSETS REPORTED IN EXPENSE ON THE AUDITED FINANCIAL STATEMENTS AND REPORTED WITHIN REVENUE ON THE TAX RETURN ($1,679,711). SCH D, PART X, LINE 2 One Degree is exempt from income tax under section 501(c)(3) of the Internal Revenue Code and the California Revenue and Taxation Act. Accordingly, no provision for income taxes is reflected in One Degree's financial statements. One Degree has evaluated its current tax positions and has concluded that as of June 30, 2023, One Degree does not have any significant uncertain tax positions for which a reserve would be necessary. However, income from activities not related to its tax-exempt purpose may be subject to taxation as unrelated business income. One Degree did not have any unrelated business income for the years ended June 30, 2023 and 2022. X X X X X true Mosaic Nonprofit Consulting 1415 South Bellaire Street Denver CO 80222 GRANT RES. & WRITING false 20700 Peak Coaching Training Solutions 18125 Pine Vista Place Colorado Springs CO 80908 FUND.SUPPOR COACHING false 128519 149219 X X X X X false false false false false false false false false ROBERT PHILLIPS PRESIDENT & CEO(until 01/2022) 149311 22 5245 2866 157444 REY FAUSTINO ceo 403654 20000 601 14935 11783 450973 Rea Panares COO 189181 10000 192 7186 11974 218533 Richard Hillius Dir. of SEC & Infrastructure 161323 460 5740 15541 183064 Stephen Spiker Chief of Product & Tech 199358 5000 147 7185 5953 217643 Sai Yallapragada Sr. Dir., Solution Engineering 222876 86 7845 10109 240916 FORM 990, PART III, LINE 4 A Program accomplishment # 1 (continuation) OeA has facilitated over 12 million applications, significantly easing the administrative burden on both service providers and applicants. In the past year, the OeA program enrolled a total of 79,114 individuals. This includes 57,684 people in Los Angeles, 16,853 individuals in Alameda County, 3,130 people in San Mateo County, and our Path to Health program, which positively impacted 1,447 individuals across 14 rural California counties. The OEA program was scheduled to sunset in Spring 2023; however, it was extended to continue operations until Spring 2024. FORM 990, PART III, LINE 4 B Program accomplishment # 2 (continuation) Our platform serves as a bridge, connecting individuals with vital resources while fostering collaboration among local stakeholders in government, healthcare, and the social sector to enhance service coordination and delivery. In the past fiscal year alone, over 650,000 individuals accessed the OD platform, with more than 60,000 members creating accounts for personalized support. Across seven regions, our platform played a pivotal role in connecting users with critical resources, with food and housing ranking among the most sought-after services. Through the OD platform, our community unlocked a staggering $35.1 million worth of services, enriching lives and strengthening communities. Behind the scenes, our technology platform adheres to rigorous standards, including HIPAA and SOC2 Type2 compliance, ensuring the privacy and security of user information. This integrated solution encompasses a range of features, including Resource Directory management, Closed Loop Referral Services, Interoperability & Service Integrations, Customizable Social Needs Screeners & Forms, Care Coordination/Case Management, Reporting & Analytics, and Auto-Suggested Resources. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HIRED MIchael GEMM, OF JRMG COACHING LLC (DBA GEMM CONSULTING), FOR CONTRACTED CFO SERVICES, for the period FEBRUARY 2022 TO JANUARY 2023. JRMG COACHING LLC WAS PAID $135,000 DURING THE 2022 CALENDAR YEAR FOR THE SERVICES PROVIDED. JRMG COACHING LLC WAS PAID $75,000 FOR THE FISCAL YEAR ENDING JUNE 30, 2023 FOR SERVICES PROVIDED. MIchael GEMM RECEIVED COMPENSATION THROUGH JRMG COACHING LLC FOR SERVICES PROVIDED TO THE FILING ORGANIZATION, FOR THE CALENDAR YEAR 2022, THE SPECIFIC AMOUNT IS NOT KNOWN. THE COST OF THE CONTRACTED CFO SERVICES FOR THE FISCAL YEAR ARE REFLECTED ON FORM 990, PART IX, Line 11a. FORM 990, PART VI, SECTION B, LINE 11 B THE BOARD OF DIRECTORS OF THE ORGANIZATION REVIEWS AND APPROVES THE FORM 990. BEFORE IT IS SUBMITTED TO THE IRS, MANAGEMENT THOROUGHLY REVIEWS FORM 990 PRIOR TO SUBMISSION TO THE BOARD OF DIRECTORS AND SUBMITS ANY QUESTIONS, COMMENTS, OR CORRECTIONS TO MANAGEMENT. ONCE CORRECTIONS ARE MADE TO THE SATISFACTION OF THE BOARD OF DIRECTORS, THE BOARD APPROVES THE FINAL FORM 990 FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12 C THE CONFLICT OF INTEREST POLICY PROVIDES A MECHANISM FOR DISCLOSING AND EVALUATING POTENTIAL AND ACTUAL CONFLICTS; AND PROCEDURES FOR THE BOARD OF DIRECTORS IN CONSIDERING ANY TRANSACTION OR ARRANGEMENT WHERE A CONFLICT MAY EXIST. SPECIFICALLY, THE CONFLICT OF INTEREST POLICY ASSURES THAT COVERED PERSON (I.E., THE ORGANIZATION'S DIRECTORS, OFFICERS, MEMBERS OF ANY COMMITTEE OF THE BOARD OF DIRECTORS, AND THOSE EMPLOYEES WHO MAY BE DESIGNATED BY ACTION OF THE BOARD) WITH CONFLICTS WILL NOT HAVE INFLUENCE OVER THEIR OWN COMPENSATION OR THE CORPORATION'S BUSINESS DEALINGS WITH THEM. IT SETS OUT PROCEDURES FOR ACTION ON CONFLICT OF INTEREST TRANSACTIONS AND REQUIRES THAT COVERED PERSONS DISCLOSE ACTUAL OR POTENTIAL CONFLICTS AS THEY ARISE. THE CONFLICT OF INTEREST POLICY FURTHER REQUIRES THAT COVERED PERSONS COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE TO ENSURE THAT MATERIAL FACTS OF EVERY ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARE PROMPTLY AND FULLY DISCLOSED TO THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 a & b THE EXECUTIVE COMMITTEE IS MADE UP OF BOARD MEMBERS AND HAS BEEN EMPOWERED BY THE BOARD OF DIRECTORS TO MAKE COMPENSATION RECOMMENDATIONS. THESE RECOMMENDATIONS AND BOARD OF DIRECTOR APPROVALS ARE MADE UNDER THE REBUTTABLE PRESUMPTION MODEL AS LAID OUT BY THE IRS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE FINANCIAL STATEMENTS AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION ON THE GUIDESTAR WEBSITE. THE ORGANIZATION ALSO MAKES ITS OTHER GOVERNING DOCUMENTS SUCH AS THE CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1E AND LINE 2 THE Organization applied for, and received its exemption, having met multiple bases of the "operational test" required under IRS Regulation Section 1.501(c)(3)-1(c). The organization's activities (1) promote the health of families, local and state governments, health providers, and health plans by coordinating the efforts of families to receive health insurance coverage and benefits, connecting patients with health care providers, preserving scarce local government funding, and helping governments improve their efficiency of outreach through the use of technology. The organization's activities (2) relieve the poor and distressed because its activities facilitate the process of obtaining the benefits of governmental and similar assistance programs for qualified applicants, by simplifying the process for qualifying for such programs and maximizing the assistance received by more quickly and efficiently identifying all the programs under which assistance may be available. The organization's activities (3) lessen the burden of government in that it provides governmental entities systems that might not be available otherwise, which contribute to operational efficiencies and lower costs for processing of applicants for assistance programs. Treasury Regulation section 1.501(c)(3) -1(d)(2) states that the term "charitable", as used in Section 501(c)(3) includes, among other things, the "lessening of the burdens of Government". Finally, the organization's activities (4) provide services to unrelated charitable organizations (e.g. hospitals), and these services fulfill an essential function of the recipient charitable organization and are performed at substantially below cost. Rev. Ruling 71-529, 1971-2 CB 234, and Rev Ruling 72-369, 1972-2 CB 245, hold that an organization may qualify for exemption if it provides commercial-type services to unrelated charitable organizations if the services are essential functions of the recipient organization and are performed at substantially below cost. The facts and circumstances surrounding the Organization's provision of services demonstrate that it is providing services with the intention of making a gift, rather than a for-profit motive. The fact that the organization's primary purpose is charitable, rather than commercial, is further evidenced by the fact that its financing will come in large part from private foundation and government grants, rather than from fees from services. As described within the Organization's Form 1023 Application for Exempt Status, the fees that the organization receives are not set to produce a profit. In fact, the fees are significantly below "cost", especially when the millions of dollars that have been spent to develop the applications are taken into account. The primary focus of the Organization is to improve access to publicly-funded health and other public benefit programs for the Beneficiaries (general public). The support that the organization has received, and will continue to receive, from grant funds allows it to provide valuable web-based applications and other services at substantially below cost. The ORGANIZATION'S CONTRACT SERVICES FROM GOVERNMENTAL AGENCIES have been REPORTED AS PROGRAM SERVICE REVENUE ON THE AUDITED FINANCIAL STATEMENTS, AND similarly reported as Program service revenue on Form 990, PART VIII Statement of revenue, LINE 2. Schedule A, part III test has been prepared and also reports the contract service REVENUE FROM GOVERNMENTAL AGENCies on line 2, coordinating with Form 990 Part VIII and the audited financial statements reporting. However, in view of the perspective that the funding is ultimately contribution revenue, as noted for the reasons above and as described in Regulation Section 1.509(a) -3(g), Schedule A, Line 7b, "Amounts from persons that exceed the greater of $5,000 or 1% of the amount of line 13 for the year" has not been completed, which would penalize the organization for providing these beneficial program services to government agencies and other unrelated, non-profit organizations (e.g. hospitals). FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL SERVICE FEES TOTAL FEES:4677 FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT/CONTINGENT LABOR TOTAL FEES:1120442 ONE DEGREE 2370 MARKET STREET NO 162 SAN FRANCISCO CA 94114 364729392 HUMAN SERVICE CA 7 501(C)(3) THE CENTER true false false false false false false false false false false false false false false false false false false