2026-03-11T14:08:14-07:00 2025-06-30 952076568 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 92108 990 2024-07-01 922728672 SBCS QALICB SBCS 6194203620 430 F ST CHULA VISTA CA 91910 KATHRYN LEMBO CEO 2026-03-11 true true JENNY KIKUNO P01347644 6192947200 2024 2025-03-06 01:10:19Z KATHRYN LEMBO 430 F ST CHULA VISTA CA 91910 852890 false X N/A X 2023 CA To provide children, youth and families with services and programs which reinforce the familys role in our community and which assist individuals to aspire realistically to lives of self-fulfillment. 6 6 0 6 0 852890 0 0 0 852890 0 0 0 0 0 115226 103311 115226 103311 -115226 749579 35209826 34650590 33436474 32127659 1773352 2522931 To provide children, youth and families with services and programs which reinforce the familys role in our community and which assist individuals to aspire realistically to lives of self-fulfillment. false false SBCS QALICB was established in February 2023 to perform the functions of, and/or to carry out the purposes of, certain specified charitable organizations the primary purpose of which are to provide children, youth and families with services and programs which reinforce the familys role in our community and which assist individuals to aspire realistically to lives of self-fulfillment, which are organized and operated exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Code.SBCS is constructing a new facility to lease the property as a qualified active low-income community business (the Project). Funding for the Project was secured from multiple sources and the funders required that a separate corporation hold the land and the building. Therefore, SBS QALICB was formed in 2023, to be operatedat all times exclusively for the benefit of, to perform the functions of, and/or to carry out the purposes of SBCS. In 2023, SBCS QALICB acquired the land and building from SBCS at the financial closing date of May 4, 2023. Construction of the Project was completed in August 2025.Construction of the new facility constitutes a qualified active low-income Community business defined in Section 45D of the Internal Revenue Code of 1986, as amended (the Code), and was financed with qualified low-income community investment loans from CCP NMTC SUB-CDE XXI, LLC and Catalyst CDE-28, LLC and generated New Market Tax Credit financing. true true false false false false false false false false false false false true false 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 false true false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true false false CA X X Elizabeth Iniguez 6194203620 430 F ST CHULA VISTA CA 91910 KATHRYN LEMBO Chair 1.00 40.00 X X 0 488252 58274 ELIZABETH INIGUEZ Treasurer 1.00 40.00 X X 0 194502 28975 LARISSA BACON Secretary 1.00 40.00 X X 0 158863 25082 MARY SALAS Director 1.00 0.00 X 0 0 0 LISA CUESTAS Director 1.00 0.00 X 0 0 0 FRANKIE ESCOBEDO Director 1.00 0.00 X 0 0 0 841617 112331 0 false true false 0 852890 852890 0 0 0 0 0 0 0 0 0 0 852890 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 103311 103311 0 0 0 0 0 0 0 0 0 0 0 0 0 103311 0 103311 0 18767984 2114391 0 0 0 0 0 0 0 0 0 0 0 0 0 16441842 32536199 35209826 34650590 1411474 102659 32025000 32025000 33436474 32127659 X 1773352 2522931 1773352 2522931 35209826 34650590 749579 X false true X true true true X 1922759 852890 2775649 0 0 1922759 852890 2775649 0 2775649 0 0 0 2775649 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CONSTRUCTION IN PROGRESS 31708724 RESTRICTED RESERVES 827475 32536199 X Part X : FIN48 Footnote The Organization is a public charity and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization is not a private foundation.The Organizations Return of Organization Exempt from Income Tax for the years ended June 30, 2025, 2024, and 2023 are subject to examination by Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed. X X X false false false false false false false false false ELIZABETH INIGUEZ Treasurer 194502 19252 9723 223477 KATHRYN LEMBO Chair 488252 22651 35623 546526 LARISSA BACON Secretary 158863 16483 8599 183945 Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED AND APPROVED BY THE CFO, EXECUTIVE DIRECTOR, BOARD CHAIRAND AUDIT COMMITTEE AND THEN DISTRIBUTED TO THE BOARD. Form 990, Part VI, Section B, Line 12c OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ALL CONFLICTS OFINTEREST AS THEY ARISE. Form 990, Part VI, Section B, Line 15a BOARD MEMBERS APPROVE THE EXECUTIVE DIRECTOR AND CFO SALARIES. THE ORGANIZATIONPARTICIPATES IN THE CENTER FOR NON-PROFIT MANAGEMENT COMPENSATION AND BENEFITSSURVEY AND REQUESTS SALARIES FROM SIMILAR ORGANIZATIONS IN SAN DIEGO. KEY EMPLOYEESALARIES ARE APPROVED BY THE EXECUTIVE DIRECTOR. Form 990, Part VI, Section C, Line 19 No documents available to the public. SBCS CORPORATION 430 F ST CHULA VISTA CA 91910 952693142 YOUTH PROGRAMS CA 501(C)(3) 7 N/A false FRIENDS OF SBCS 430 F ST CHULA VISTA CA 91910 922737667 YOUTH PROGRAMS CA 501(C)(3) 7 N/A false false false true false false false false false false false false false false false false false false false false SBCS CORPORATION c 852890 COST