2023-05-04T16:58:26-05:00 2022-06-30 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2021-07-01 593831966 THE CENTER TO PROMOTE HEALTHCARE ACCESS INC % THE ORGANIZATION CENT 9165634004 360 GRAND AVE Suite 190 OAKLAND CA 94610 REY FAUSTINO CEO 9165634004 2023-01-25 true REY FAUSTINO 999009999 DOREEN B MERZ P00841439 7196301186 3 2021 2023-04-26 12:10:37Z ALLUMA REY FAUSTINO 360 GRAND AVE 190 OAKLAND CA 94610 21376529 false X WWW.ALLUMA.ORG X 2006 CA REIMAGINING THE WAY TECHNOLOGY ENABLES PEOPLE TO CONNECT TO OPPORTUNITY AND HAVE AGENCY 5 4 175 6 0 421861 2909952 35266480 3353304 324325 -321874 0 0 36012666 5941382 0 18250 0 0 20074922 10913276 0 0 1158694 19816252 9490449 39891174 20421975 -3878508 -14480593 28678229 7469038 10336280 5542704 18341949 1926334 X We work with communities to shape a social opportunity system that supports the 100 million economically insecure people in the us and centers women of color. We are reimagining the way technology is used to enable people to have agency to connect to opportunity. false true 6300580 18250 188796 Integrated eligibility solutions and services: While government agencies and nonprofits have long recognized the need to link together siloed health and human services programs to streamline information, routing, compliance and registration processes, it took the affordable care act (aca) to turn this vision into reality. see continuation on sch o... 3084738 0 1346482 One-E-App: From 1998 to 2009, Alluma encouraged improvements in enrollment in public programs through technological innovation and policy change. In 2001, Alluma granted a free health-e-app license to the state of California. Subsequently, 4 states and 40 counties expanded on this concept by adopting our one-e-app solution which provides a single entry point local and state health and human services programs. see continuation on sch o... 2957033 0 1818026 ONE DEGREE: Since its founding, one degree is a web and mobile platform for community resources: one degree has served over 225,000 people by providing vital nonprofit and social service information, providing technology- and human-based support to navigate resources, and maintaining tools to help people find, track, and share resource information. 12342351 true true false false false false false false false false true false false false true false true false false false false false false false false false false true false true false false false false false false false false false false false false false true true false false true 43 0 175 true false false false false false false false false false false false false false X 5 4 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 ROBERT PHILLIPS PRESIDENT & CEO(until 01/2022) 60.0 0.0 X X 375504 0 30608 BOBBIE WILBUR GENERAL MANAGER(until 06/2021) 60.0 0.0 X 349340 0 22646 JOHN GONZALEZ CHIEF OF OPS(until 01/2022) 60.0 0.0 X 287029 0 48058 CHI HUYNH CFO/CONTROLLER(until 01/2022) 60.0 0.0 X 259148 0 33109 REY FAUSTINO INTERIM CEO (from 01/2022) 60.0 0.0 X X 265513 0 23552 MARCELLA GONZALEZ SR. director (until 06/2022) 60.0 0.0 X 233576 0 17530 HECTOR PRECIADO CHIEF GROWTH OFF(until10/2021) 60.0 0.0 X 213641 0 14941 TAHIRA CUNNINGHAM CHIEF OF STAFF(until 01/2022) 60.0 0.0 X 203351 0 22285 MAYRA ALVAREZ BOARD CHAIR (until 03/2022) 2.0 0.0 X X 0 0 0 RIMA COHEN VICE CHAIR 2.0 0.0 X X 0 0 0 STEPHANIE E QUINN SECRETARY (until 12/2022) 2.0 0.0 X X 0 0 0 JAMES YOCUM TREASURER 2.0 0.0 X X 0 0 0 MICHAEL MCAFEE BOARD MEMBER (until 01/2022) 2.0 0.0 X 0 0 0 KARLA MONTERROSO SECRETARY (from 01/2022) 2.0 0.0 X X 0 0 0 JONATHON KROMM BOARD MEMBER 2.0 0.0 X 0 0 0 MIchael GEMM CONTRACTED CFO (FROM 02/2022) 60.0 0.0 X 0 0 0 2187102 0 212729 11 false true false CORETEK INC 34900 GRAND RIVER AVENUE FARMINGTON MI 48335 CONTRACT CONSULTING 967825 ONSHORE TECHNOLOGY SERVICES INC 902 N MISSOURI ST MACON MO 63552 CONTRACT CONSULTING 863105 ePLUS TECHNOLOGY INC FILE 56861 PO BOX 404398 LOS ANGELES CA 90074 CONTRACT CONSULTING 398087 FORGEAHEAD SOLUTIONS 800 WEST EL CAMINO REAL STE 180 MOUNTAIN VIEW CA 94040 CONTRACT CONSULTING 327983 BEACON HILLS STAFFING GROUP PO BOX 846193 BOSTON MA 02284 CONTRACT CONSULTING 280184 18 2012357 897595 2909952 FEES / OTHER PROGRAM REVENUE 611710 3353304 3353304 3353304 170377 170377 0 0 0 0 0 14893146 49750 13755436 1679711 1137710 -1629961 -492251 -492251 0 0 0 0 0 0 0 0 0 0 5941382 3353304 -321874 X 18250 18250 0 0 0 832557 441207 391350 0 8045051 6260322 850186 934543 224299 168378 31364 24557 1134166 554222 502788 77156 677203 507301 102504 67398 80000 80000 309882 1932 307950 71798 71798 0 0 99924 99924 2890704 2308471 568278 13955 0 269158 73418 166923 28817 2076580 1997019 67297 12264 0 496833 496833 44404 11605 32795 4 0 0 72525 72525 0 714410 714410 206231 226 206005 AGREEMENT TERMINATION FEES 2158000 2158000 20421975 12342351 6920930 1158694 2169495 5811610 298715 0 0 0 7608826 1302389 0 0 0 0 0 0 0 0 398221 179493 2003880 1836390 2595827 167490 15522216 0 0 0 0 0 0 0 84929 8056 28678229 7469038 3233341 1720508 0 0 259730 0 0 0 0 0 0 0 0 0 5211968 3052068 1631241 770128 10336280 5542704 X 18341949 1926334 0 0 18341949 1926334 28678229 7469038 -14480593 -1935022 X false true X false false X 9481 0 0 421861 2909952 3341294 30450382 29309824 32698331 35266480 3353304 131078321 0 0 0 30459863 29309824 32698331 35688341 6263256 134419615 9481 9481 0 9481 9481 134410134 272568 935050 300808 185533 170377 1864336 0 272568 935050 300808 185533 170377 1864336 0 0 30732431 30244874 32999139 35873874 6433633 136283951 0.98625 0.98710 0.01368 0.01210 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 323053 174563 148490 1680827 1661827 19000 167490 0 CAPITAL LEASE OBLIGATION 512914 ACCRUED PTO 257214 770128 X 5686071 -1935022 1679711 -255311 5941382 5941382 22101686 1679711 1679711 20421975 20421975 SCH D PART XI LINE 2D OTHER: ($1,679,711). LOSS 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 XII LINE 2D OTHER: ($1,679,711). LOSS 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 The Organization has evaluated its current tax positions and has concluded that as of June 30, 2022, the Organization does not have any significant uncertain tax positions for which a reserve would be necessary. true INSURE THE UNINSURED PROJECT 400 CAPITAL MALL 900 SACRAMENTO CA 95814 274159194 501(C)(3) 10000 ANNUAL CONFERENCE SPONSORSHIP 1 0 Part 1, line 2 THE ORGANIZATION WORKS CLOSELY WITH THE RECIPIENT ORGANIZATION TO MONITOR AND ENSURE FUNDS ARE USED APPROPRIATELY. X X X true false false false false false false false false ROBERT PHILLIPS PRESIDENT & CEO(until 01/2022) 375504 0 6422 24186 406112 JOHN GONZALEZ CHIEF OF OPS(until 01/2022) 287029 0 10150 37908 335087 CHI HUYNH CFO/CONTROLLER(until 01/2022) 259148 0 9048 24061 292257 TAHIRA CUNNINGHAM CHIEF OF STAFF(until 01/2022) 203351 0 7177 15108 225636 MARCELLA GONZALEZ SR. director (until 06/2022) 165187 68389 5770 11760 251106 HECTOR PRECIADO CHIEF GROWTH OFF(until10/2021) 213641 0 7576 7365 228582 BOBBIE WILBUR GENERAL MANAGER(until 06/2021) 272923 76417 9459 13187 371986 REY FAUSTINO INTERIM CEO (from 01/2022) 265513 0 9360 14192 289065 SCH J, LINE 4A The following employees received a severance payment during the 2021 calendar year: Bobbie Wilbur $76,417 Marcella Gonzalez $68,389 FORM 990, PART III, LINE 3 CHANGES TO PROGRAM SERVICES: In July 2021, the Organization's contract with its largest customer ended, which had accounted for approximately 95% of its revenue in 2021. As a result of that contract ending and the market changes in the eligibility and enrollment space, in spring of 2022, the Organization announced a restructuring and began actively sunsetting the legacy product, One-e-App (OeA), halted further development of One-x-Connection (OxC), and restructured and reduced the workforce accordingly to focus future impact on One Degree, the public-facing community resource and referral platform, that remains the trusted and equity-centered solution for communities to address social determinants of health. This restructuring included significant cost savings measures that the Organization believes will strengthen the Organization's ability to continue having impact for years to come. FORM 990, PART III, LINE 4 A Program accomplishment # 1 (continuation) In 2012, the aca required states to connect their health insurance exchanges to existing eligibility systems in order to process Medicaid eligibility based on a customer's modified adjusted gross income (magi). MANY STATES, BORROWING FROM THE ALLUMA'S WORK PIONEERED NEW ELIGIBILITY SYSTEMS IN TANDEM WITH THEIR NEW INSURANCE EXCHANGES. IN 2011, IN PREPARATION FOR THIS, ALLUMA BEGAN SUPPORTING THE STATE OF ARIZONA'S EFFORTS TO BUILD A SYSTEM TO PROVIDE A COMBINED APPLICATION THAT PEOPLE CAN USE THEMSELVES OR WITH THE HELP OF A WORKER AT ONE OF THE 200-PLUS COMMUNITY PARTNER ORGANIZATIONS. SINCE 2013, ALLUMA HAS IMPLEMENTED THIS SOLUTION IN INDIANA (LAUNCHED AS IND-E-APP IN 2013), MARYLAND (LAUNCHED AS HEALTHY MARYLAND IN 2014) AND 38 CALIFORNIA COUNTIES . SINCE 2010, 25 MILLION APPLICATIONS FOR PUBLIC AND PRIVATE BENEFITS HAVE BEEN PROCESSED, WITH 7 MILLION OF THOSE IN THE STATE OF CALIFORNIA. DURING FISCAL YEAR 2022, THE ORGANIZATION DISCONTINUED THIS PROGRAM TO FOCUS MORE IMPACT ON THE ONE DEGREE PROGRAM. FORM 990, PART III, LINE 4 B Program accomplishment # 2 (continuation) In 2006, Alluma was officially established as 501c(3) to promote the development and use of one-e-app with the goal of increasing the number and percentage of eligible people in the united states who enroll and re-enroll in health and social services programs by offering a simpler, easier, COMPREHENSIVE, EFFICIENT PROCESS ACCESSIBLE TO THE PUBLIC. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HIRED MIchael GEMM, OF JRMG COACHING LLC (DBA GEMM CONSULTING), FOR CONTRACTED CFO SERVICES, STARTING IN FEBRUARY 2022. JRMP COACHING LLC WAS PAID $80,000 DURING THE FISCAL YEAR FOR THE SERVICES PROVIDED. MIchael GEMM DID NOT RECEIVE ANY COMPENSATION THROUGH JRMG COACHING LLC FOR SERVICES PROVIDED TO THE FILING ORGANIZATION, FOR THE CALENDAR YEAR 2021. 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 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 X, LINE 25, COLUMN A THE BEGINNING BALANCE FOR LINE 25, OTHER LIABILITIES, WAS UPDATED TO REPORT $792,942 OF PTO ACCRUAL and $305,762 of deferred rent RECLASSIFIED FROM LINE 17, ACCOUNTS PAYABLE. FORM 990 PART IX LINE 11G DESCRIPTION:RECRUITING SERVICES TOTAL FEES:29898 FORM 990 PART IX LINE 11G DESCRIPTION:APP INFRASTRUCTURE, CONSULTING TOTAL FEES:2860806 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 false