2025-02-11T09:28:09-08:00 2024-06-30 770460195 McGilloway Ray Brown & Kaufman 2511 Garden Road Suite A-180 Monterey CA 93940 990 2023-07-01 942785529 CFSC INC CFSC 8314200120 2115 7th Ave SANTA CRUZ CA 95062 Stephen M La Berge Chair 2025-02-11 true true Patricia M Kaufman CPA P00312047 8313733337 2023 2025-03-06 01:10:19Z Stephen M La Berge 2115 7th Ave SANTA CRUZ CA 95062 1218809 false X HTTPS://WWW.CFSCPROPERTIES.ORG X 1981 CA The purchase and operation of real property leased to Encompass Community Services, a 501(c)(3) corporation, and to clients served by Encompass Community Services. 6 5 0 6 0 99500 69869 1114713 1088488 27461 60452 0 1241674 1218809 0 0 0 0 0 2008802 1587695 2008802 1587695 -767128 -368886 9282427 8854180 6954637 6895276 2327790 1958904 To devote efforts toward fundraising activities, supportive services, and the obtaining of facilities, vehicles and equipment for the benefit of Encompass Community Services, a 501(c)(3) corporation. false false 1434012 1088488 The purchase and operation of real property, vehicles and equipment for the purpose of leasing to Encompass Community Services, a 501(c)(3) corporation, and to clients served by Encompass Community Services. CFSC also has made loans to Encompass on favorable terms. 1434012 true true false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true false false false true 20 0 true 0 false false false false false false false 0 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 false false false CA X Front Street Admin Services 8314200120 2115 7th Ave SANTA CRUZ CA 95062 Monica Martinez Director 1.00 40.00 X 0 172984 8074 Stephen M La Berge Chair 2.00 0.00 X X 0 0 0 David Terrazas Director 2.00 0.00 X 0 0 0 Paul O'Brien Secretary/Treas 2.00 0.00 X X 0 0 0 Kelley Smith Director 2.00 0.00 X 0 0 0 Sandy Kaplan Vice Chair 2.00 0.00 X X 0 0 0 172984 8074 0 false true false Front St Admin Services 2115 7th Ave Santa Cruz CA 95062 Property Mgmt 443167 Perfect Angle Builders Inc 855 Monterey Ave Capitola CA 95010 Construction 150750 2 69869 69869 Lease Income 531110 1043484 1043484 Service Income 531390 45004 45004 1088488 60452 60452 0 0 0 0 0 0 0 0 1218809 1088488 60452 0 0 0 0 0 0 0 0 0 0 443167 332374 110793 6445 6445 26200 26200 0 0 0 21791 15776 6015 0 3355 1134 2221 0 0 87729 87729 0 0 0 150855 150855 0 234274 234274 43425 43425 Loan Forgiveness 437500 437500 Repairs & maintenance 74981 74981 Landscaping and gardening 44753 44753 Bank Charges 6779 4770 2009 6441 6441 1587695 1434012 153683 0 1275781 1282524 1058628 827173 0 178576 109880 0 0 875000 437500 0 0 10424834 4539384 5873921 5885450 290351 0 0 0 20521 21302 9282427 8854180 129497 5787 6797244 6863203 27896 26286 6954637 6895276 X 1230031 915400 1097759 1043504 2327790 1958904 9282427 8854180 -368886 X false true X true false X X 1 Encompass Community Services 237275290 10 false 0 0 1 0 true false false false false false false false false false false false false false false true true true X true true Part I: Additional Information Schedule A, Part I, Line 12g (A)(vi) CFSC, Inc. owns, operates and maintains residential and office buildings that are leased to Encompass Community Services on favorable terms for the operation of programs. CFSC, Inc. also owns, operates, and maintains residential facilities providing long term affordable housing for chronically homeless and persons with mental health disabilities for whom Encompass Community Services provides some services through its programs. In addition, CFSC, Inc. has made loans to Encompass Community Services on favorable terms. CFSC, Inc. has not attempted to estimate the fair market value of the support it provides to Encompass Community Services, but that value is substantial. Part I, Line 12f: Supported Org Not Named in Organizing Documents Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played The CFSC, Inc. By-laws requires that 40% of the seats on the CFSC, Inc. Board (Except that at all times should be less than 50%) rounded up to the nearest whole number, must be approved by the Encompass Board of Trustees. This provision of the CFSC, Inc. By-laws can only be amended with the approval of the Encompass Community Services Board of Trustees. The By-laws also requires that at all times, one of the directors is the Encompass Community Services Chief Executive Officer. For the period ending June 30, 2024, Monica Martinez served as CEO of Encompass Community Services and as a member of the Board of Directors for CFSC, Inc. Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu CFSC, Inc. owns, operates and maintains residential and office buildings that are leased to Encompass Community Services on favorable terms for the operation of programs. CFSC, Inc. also owns, operates, and maintains residential facilities providing long-term affordable housing for chronically homeless and persons with mental health disabilities for whom Encompass Community Services provides some services through its programs. In addition, CFSC, Inc. has made loans to Encompass Community Services on favorable terms. Part IV, Section E, Line 2b: Reasons For The Organization's Position In order to operate sustainable programs, Encompass Community Services must have long term access to properties. These properties require management and maintenance. In addition, many of Encompass Community Services' clients require supportive housing in order to receive consistent treatment in Encompass Community Services programs. CFSC, Inc. provides this housing. Encompass Community Services would need to identify, acquire, manage and maintain program properties and supportive housing, and would incur the costs and be subject to the liabilities of doing so, if CFSC, Inc. were not performing these functions. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3316375 3316375 6927600 4539384 2388216 180859 180859 5885450 SECURITY DEPOSITS 26286 26286 X Part X : FIN48 Footnote CFSC, Inc. is exempt from federal and California income taxes under Section 501(c)(3) of the Internal revenue Code (IRC) and the corresponding California provisions, except to the extent of unrelated business income (UBIT) as defined by the IRC.CFSC accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate tax authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. CFSC determined there were no tax uncertainties that met the recognition threshold in 2024. false false false false false false false false false Monica Martinez Director 172984 8074 181058 Form 990, Part VI, Section A, Line 3 Delegated management duties of the organization to Front St. Administrative Services under the oversight and supervision of the CFSC, Inc. Board of Directors. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional based on information provided by the organization. The form is then reviewed by the organization's Chair and Audit Committee, and questions are referred to the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to the Board of Directors, along with the Audit Committee's recommendation, for approval. Once approved by the Board, the return is then finalized and electronically filed with the taxing authorities Form 990, Part VI, Section B, Line 12c Each member of the Board of Directors is requested to sign an Annual Conflicts of Interest Statement. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy and financial statements are available upon written request to the Organization's Board of Directors. Lotus Apartments LLC 2115 7th Avenue Santa Cruz CA 95062 462657670 Charitable CA 236026 3325386 CFSC Inc Encompass Community Services 380 Encinal Street Ste 200 Santa Cruz CA 95060 237275290 Social Services CA 501 (c) (3) More than 33 1/3 sup NA false true false false true false false false false false true false false false false false false false false false Encompass Community Services a 17440 FMV Encompass Community Services d 437500 FMV Encompass Community Services j 258945 FMV