2022-05-16T16:38:24-05:00 2021-06-30 590548468 PURVIS GRAY & COMPANY LLP 2347 SE 17TH STREET OCALA FL 34471 990 2020-07-01 591432136 COASTAL BEHAVIORAL HEALTHCARE INC COAS 9419278900 4579 NORTHGATE CT SARASOTA FL 34234 ERIC FONTANA OUTSOURCED CFO 9419278900 2022-05-16 true ERIC FONTANA 999009999 HELEN Y PAINTER CPA P00414072 3527323872 2022-05-16 2020 2022-09-23 18:48:47Z ERIC FONTANA 4579 NORTHGATE CT SARASOTA FL 34234 1365471 false X WWW.COASTALBH.ORG X 1971 FL COASTAL IMPROVES LIVES THROUGH THE PROVISION OF A COMPREHENSIVE MENTAL HEALTH AND ADDICTION SYSTEM OF CARE. COASTAL ENGAGES AND ASSISTS PERSONS WITH MENTAL ILLNESS AND/OR ADDICTION ISSUES TO LIVE, WORK, LEARN AND PARTICIPATE FULLY IN THEIR COMMUNITY. X 3 3 0 61 0 10078901 1359242 1476984 3328 1622240 -313405 60909 2901 13239034 1052066 5366881 0 7665553 1355990 0 0 3039536 376430 10705089 7099301 2533945 -6047235 6575532 0 454297 0 6121235 0 X COASTAL BEHAVIORAL HEALTHCARE IMPROVES THE LIVES OF INDIVIDUALS THROUGH THE PROVISION OF A COMPREHENSIVE, INTEGRATED, COMMUNITY-BASED, PERSON AND FAMILY-CENTERED MENTAL HEALTH AND ADDICTION SYSTEM OF CARE. COASTAL ENGAGES AND ASSISTS PERSONS WITH MENTAL ILLNESS AND/OR ADDICTION ISSUES TO LIVE, WORK, LEARN AND PARTICIPATE FULLY IN THE COMMUNITY. false true 5367366 5366881 6229 CASE MANAGEMENT AND STABILIZATION, OTHER MENTAL HEALTH AND SUBSTANCE ABUSE PREVENTION, INTERVENTION, OUTPATIENT, RESIDENTIAL AND INPATIENT SERVICES. CRISIS STABILIZATION - ACUTE CARE SERVICES, ON A TWENTY-FOUR HOURS PER DAY SEVEN DAYS PER WEEK BASIS; SERVICES PROVIDE BRIEF, INTENSIVE MENTAL HEALTH SERVICE FOR THOSE INDIVIDUALS WHO ARE EXPERIENCING AN ACUTE CRISIS, AND WHO, IN THE ABSENCE OF A SUITABLE ALTERNATIVE WOULD REQUIRE HOSPITALIZATION. 5367366 true true false false false false false false false false false false false false false true true true 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 true false false false true X 0 0 false 0 false false false false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true true true true false false X X RACHEL HEALY 9419278900 1565 STATE STREET SARASOTA FL 34236 VICTORIA TIUTYAMA PRES/CEO/CFO 1.00 40.00 X X 0 118685 6466 KEN ALEXANDER DIRECTOR 1.00 X 0 0 0 DUDLEY CARSON CHAIR/PAST C 1.00 X X 0 0 0 JAY MILLER VICE CHAIR/S 1.00 1.00 X X 0 0 0 ERIC FONTANA OUTSOURCED C 1.00 X 0 0 0 PETER D HOWARD PRESIDENT/CE 1.00 X 0 0 0 JOANNE RADCLIFFE CFO 1.00 0.00 X 0 0 0 118685 6466 false false false 1309466 33521 16255 1359242 CLIENT FEES 621400 3328 3328 3328 313405 -313405 -313405 -313405 OTHER INCOME 621400 2901 2901 2901 1052066 6229 -313405 5366881 5366881 1273048 1273048 4123 4123 78819 78819 35475 35475 40214 40214 1771 1771 206034 206034 16216 16216 10 10 76225 76225 MEDICAL AND PHARMACY 485 485 7099301 5367366 1731935 0 2292640 793137 437457 38311 66314 2858011 74000 15662 6575532 0 277166 107973 69158 454297 0 X 6121235 6121235 0 6575532 0 X -6047235 -74000 X false true X true true true X 14255384 13932851 8971881 10078901 1359241 48598258 14255384 13932851 8971881 10078901 1359241 48598258 48598258 1520 3796 3119 1354 9789 7235 77848 31705 60909 2901 180598 48788645 7154540 0.99610 0.99590 X PART II, LINE 10 MISECELLANEOUS INCOME 180,598 SUPPLEMENTAL INFORMATION PART II, LINE 10, HAS BEEN MODIFIED FOR YEARS PRIOR TO 6/30/20 TO REMOVE PROGRAM SERVICE INCOME AND GAIN OR LOSS FROM THE SALE OF CAPITAL ASSETS. PART II, LINE 12 HAS NOW BEEN COMPLETED FOR YEARS AFTER 6/30/20(IT HAD NOT BEEN PREVIOUSLY COMPLETED). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1365471 1365471 -313405 -313405 1052066 7486706 7486706 -387405 -387405 7099301 SCHEDULE D, PAGE 3, PART X THE CORPORATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CORPORATION APPLIES GUIDANCE ISSUED BY THE FASB ON ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. MANAGEMENT BELIEVES THE CORPORATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POTENTIAL LOSS OF ITS TAX-EXEMPT STATUS. THE CORPORATION HAS NO ONGOING FEDERAL, STATE, OR LOCAL TAX AUDITS; HOWEVER, THE CORPORATION'S TAX RETURNS FOR THE PREVIOUS THREE FISCAL YEARS REMAIN OPEN TO EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON EQUIPMENT DISPOSAL -313,405 SCHEDULE D, PAGE 4, PART XII, LINE 4B LOSS ON EQUIPMENT DISPOSAL -313,405 UNREALIZED LOSS -74,000 false FIRST STEP OF SARASOTA INC 4579 NORTHGATE COURT SARASOTA FL 34234 591304472 501C3 2292640 3074241 BOOK VALUE PROP, EQUIP,ETC GENERAL SUPPORT 1 CASH 2020-07-01 2292640 BOOK VALUE 591304472 FIRST STEP OF SARASOTA INC 4579 NORTHGATE CT SARASOTA FL 34234 501(C)(3) PROPERTY & EQUIPMENT 2020-07-01 2544606 BOOK VALUE 591304472 FIRST STEP OF SARASOTA INC 4579 NORTHGATE CT SARASOTA FL 34234 501(C)(3) CAPITAL LEASE PAYABLE 2020-07-01 -107973 BOOK VALUE 591304472 FIRST STEP OF SARASOTA INC 4579 NORTHGATE CT SARASOTA FL 34234 501(C)(3) OTHER INHERENT CONT. 2020-07-01 637608 BOOK VALUE 591304472 FIRST STEP OF SARASOTA INC 4579 NORTHGATE CT SARASOTA FL 34234 501(C)(3) true true false false SCHEDULE N PART II, LINE 1: COASTAL BEHAVIORAL HEALTHCARE, INC. (COASTAL) DONATED, ASSIGNED, TRANSFERRED, AND CONVEYED TO FIRST STEP OF SARASOTA, INC. (FIRST STEP), AND FIRST STEP AGREED TO ACCEPT FROM COASTAL, FREE AND CLEAR OF ALL LIENS, ENCUMBRANCES, AND OBLIGATIONS, ALL OF COASTAL'S CENTERS, ORGANIZATION, PROGRAM SERVICE, PERSONNEL, AND OTHER PROPERTY (COPPP), INCLUDING, BUT NOT LIMITED TO, THE CONTRACTS AND AGREEMENTS RELATED THERETO AND THE FUNDS FOLLOWING THEREFROM; ITS ORGANIZATION AS A GOING CONCERN; ALL LANDS AND BUILDINGS OWNED BY COASTAL, ALL OF ITS 50% MEMBERSHIP INTEREST IN OR ITS 50% CONTROL OF; AND ALL OF ITS SEATS ON THE BOARD OF DIRECTORS OF CRI, ALL PERSONAL PROPERTY AND ASSETS OWNED AND USED BY COASTAL AS A PART OR IN CONNECTION WITH THE OPERATIONS OF COASTAL'S COPPP. PART II LINE 2A: JAY MILLER IS ALSO AN OFFICER OF FIRST STEP OF SARASOTA, INC. PART II LINE 2B: VICTORIA TUITYAMA BECAME PRESIDENT/CEO/CFO OF COASTAL BEHAVIORAL HEALTHCARE, INC. AND IS ALSO THE CFO OF FIRST STEP OF SARASOTA, INC. SHE IS PAID AS AN EMPLOYEE BY FIRST STEP OF SARASOTA, INC. FORM 990 - ORGANIZATION'S MISSION COASTAL BEHAVIORAL HEALTHCARE IMPROVES THE LIVES OF INDIVIDUALS THROUGH THE PROVISION OF A COMPREHENSIVE, INTEGRATED, COMMUNITY-BASED, PERSON AND FAMILY-CENTERED MENTAL HEALTH AND ADDICTION SYSTEM OF CARE. COASTAL ENGAGES AND ASSISTS PERSONS WITH MENTAL ILLNESS AND/OR ADDICTION ISSUES TO LIVE, WORK, LEARN AND PARTICIPATE FULLY IN THE COMMUNITY. FORM 990 THE ORGANIZATION (COASTAL) SIGNED AN AGREEMENT WITH FIRST STEP OF SARASOTA, INC. (FIRST STEP)ON APRIL 16, 2019, TO ENTER INTO A NINE-MONTH DUE DILIGENCE AGREEMENT. UNDER THIS AGREEMENT, COASTAL AGREED TO DONATE, ASSIGN, TRANSFER, AND CONVEY TO FIRST STEP, AND FIRST STEP AGREES TO ACCEPT FROM COASTAL, FREE AND CLEAR OF ALL LIENS, ENCUMBRANCES, AND OBLIGATIONS, ALL OF COASTALS CENTERS, ORGANIZATION, PROGRAM SERVICES, PERSONNEL, AND OTHER PROPERTY (COPPP), INCLUDING, BUT NOT LIMITED TO, THE CONTRACTS AND AGREEMENTS RELATED THERETO AND THE FUNDS FLOWING THEREFROM; ITS ORGANIZATION AS A GOING CONCERN; ALL LANDS AND BUILDINGS OWNED BY COASTAL, ALL OF ITS 50% MEMBERSHIP INTEREST IN OR ITS 50% CONTROL OF; AND ALL OF ITS SEATS ON THE BOARD OF DIRECTORS OF CRI, ALL LEASES IN WHICH COASTAL IS A TENANT (OR LANDLORD, IF APPLICABLE), ALL PERSONAL PROPERTY AND ASSETS OWNED AND USED BY COASTAL AS A PART OR IN CONNECTION WITH THE OPERATION OF COASTALS COPPP. AFTER THE DUE DILIGENCE PERIOD, ON OCTOBER 23, 2019, FIRST STEP OBTAINED 100% CONTROL OF COASTAL. THIS MERGER WAS COMPLETE AS OF 6/30/21. DURING THE FISCAL YEAR-END, THE MAJORITY OF COASTALS CONTRACTS AND PROGRAMS WERE TRANSFERRED TO FIRST STEP. IT IS MANAGEMENTS INTENTION TO DISSOLVE COASTAL IN THE NEAR FUTURE. FORM 990, PAGE 2, PART III, LINE 3 AS OF 7/1/2020, COASTAL BEHAVIORAL HEALTHCARE, INC. (CBHI) TRANSFERRED THE MAJORITY OF THE ORGANIZATION'S CONTRACTS AND PROGRAMS TO FIRST STEP OF SARASOTA, INC (FSOS). CBHI REMAINED OPERATIONAL THROUGH OCTOBER 2020. AS OF 6/30/21, THE REMAINDER OF CBHI'S NET ASSETS WERE TRANSFERRED TO FSOS. THE TRANSFER OF NET ASSETS TO FSOS IS REPORTED ELSEWHERE ON FORM 990 AS A GRANT AND OTHER ASSISTANCE TO A DOMESTIC ORGANIZATION. FORM 990, PART V PART V, LINE 1A AND 2A - THE NUMBER REPORTED IN BOX 3 OF FORM 1096 AND NUMBER OF EMPLOYEES REPORTED ON W-3 ARE 0 AS THESE FORMS WERE FILED UNDER FIRST STEP OF SARASOTA, INC. SEE SCHEDULE N FOR ADDITIONAL INFORMATION. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN WILL BE FURNISHED TO THE FINANCE AND AUDIT COMMITTEE PRIOR TO FILING. UPON REVIEW AND APPROVAL FROM BOTH COMMITTEES, THE RETURN WILL BE FILED. FORM 990, PAGE 6, PART VI, LINE 12C UPON HIRING NEW EMPLOYEES OR CONSIDERATION OF NEW BOARD MEMBERS, EMPLOYEES AND BOARD MEMBERS ARE ASKED TO DISCLOSE WHETHER THEY CONDUCT BUSINESS WITH THE ORGANIZATION IN ANOTHER CAPACITY AND/OR HAVE ANY RELATIVES EMPLOYED WITH THE ORGANIZATION. EXISTING EMPLOYEES AND BOARD MEMBERS ARE RESPONSIBLE FOR DISCLOSING ALL POTENTIAL CONFLICTS OF INTEREST THAT ARISE DURING THE COURSE OF THEIR EMPLOYMENT OR TENURE. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION UTILIZES MARKET ANALYSIS AND COMPENSATION SURVEYS TO DETERMINE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 LOSS ON EQUIPMENT DISPOSAL 313,405 LOSS ON EQUIPMENT DISPOSAL -313,405 UNREALIZED LOSS -74,000 TOTAL -74,000 FIRST STEP OF SARASOTA INC 4579 NORTHGATE COURT SARASOTA FL 34234 591304472 HEALTHCARE FL 501C3 7 N/A false false true true false false false false false false false false false false true true false false false false FIRST STEP OF SARASOTA INC O SEE SUPPLEMENTAL INFO FIRST STEP OF SARASOTA INC C 1309466 CASH FIRST STEP OF SARASOTA INC B 5366881 SEE SUPPLEMENTAL INFO SCHEDULE R PART V, LINE 2, CODES C & O: FIRST STEP OF SARASOTA, INC. (FSOS) TOOK OVER CONTROL OF COASTAL BEHAVIORAL HEALTHCARE, INC. (CBHI) AS PART OF AN ONGOING ACQUISITION PROCESS, WHICH RESULTED IN A PARENT/SUBSIDIARY RELATIONSHIP. DURING THE YEAR ENDED 6/30/21, FSOS CONTRIBUTED 1,309,466 FOR USE OF SHARED EMPLOYEES, WHICH IS REPORTED AS GRANT INCOME. PART V, LINE 2, CODE B: AS OF 6/30/21, ALL OF CBHI'S REMAINING ASSETS, LIABILITIES, AND NET ASSETS TOTALING 5,366,881 WERE TRANSFERRED TO FSOS. ALSO SEE SCHEDULE O FOR FURTHER DISCUSSION OF THE ACQUISITION BY FSOS.