2020-07-14T10:31:11-07:00 2019-06-30 770460195 McGilloway Ray Brown & Kaufman 379 WEST MARKET STREET SALINAS CA 93901 990 2018-07-01 942785529 CFSC INC CFSC 8314200120 303 WATER STREET SANTA CRUZ CA 95060 Stephen M La Berge Chair 2020-07-14 true Patricia M Kaufman CPA P00312047 8313733337 2018 2021-01-29 14:40:06Z X Stephen M La Berge 303 WATER STREET 10 SANTA CRUZ CA 95060 1899705 false false X N/A 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. 7 6 0 7 0 0 914975 924247 272654 665184 24546 32090 1212175 1621521 0 0 0 0 0 1182109 2061947 1182109 2061947 30066 -440426 9226512 8808786 6707960 6761707 2518552 2047079 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 1688787 956337 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. 1688787 true false false false false false false false false false true false false true 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 false false false true true false false false true 11 0 true 0 false false false false false false false false false 0 false false false false false false false false false false false false X 7 6 false true false true false false false true true false false true true true true false false false false false CA X Front Street Admin Services 8314200120 2115 7th Ave SANTA CRUZ CA 95062 Stephen M La Berge Chair 2.00 0.00 X X 0 0 0 John Livingston Vice Chairman 2.00 0.00 X X 0 0 0 Paul O'Brien Secretary/Treas 2.00 0.00 X X 0 0 0 Joe Appenrodt Director 2.00 0.00 X 0 0 0 Sandy Kaplan Director 2.00 0.00 X 0 0 0 Monica Martinez Dir.,Fmr. Chair 2.00 40.00 X X 0 149234 10723 Trey Dunbar Director 2.00 0.00 X 0 0 0 Ann Pomper Director 2.00 0.00 X 0 0 0 149234 10723 0 false true false Encompass Community Services 380 Encinal Street Santa Cruz CA 95060 Admin/Prop Mgmt. 395568 1 0 Lease Income 531110 924247 924247 924247 20637 20637 0 0 0 922731 278184 644547 644547 644547 0 0 0 Laundry/Vending Revenue 900099 4269 4269 Tenant Utility Payment 900099 19569 19569 Work Order Revenue 900099 5866 5866 2386 2386 32090 1621521 956337 665184 0 0 0 0 0 0 0 0 0 0 395568 128824 266744 78065 20003 58062 21737 21737 0 0 0 0 0 6588 6588 0 0 273571 258571 15000 0 0 0 0 0 216784 216784 32511 32511 Transfer to Encompass 850000 850000 Maintenance Contracts 131679 131679 Landscaping and gardening 14460 14460 Vehicle - maintenance repairs 12246 12246 28738 23709 5029 2061947 1688787 373160 0 1128754 1207031 0 0 45349 32626 0 0 900000 900000 0 13616 15279 9608701 3617665 6486038 5991036 0 0 0 0 652755 662814 9226512 8808786 56928 25557 5688783 5646366 962249 1089784 6707960 6761707 X 1017006 705196 1501546 1341883 2518552 2047079 9226512 8808786 X -440426 -31047 X false true X true false X X 1 Encompass Community Services 237275290 10 true 0 0 1 0 true false false false false false false false false false false false false false false false 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 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 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, 2019, 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 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. 3316375 3316375 6252125 3590599 2661526 27066 27066 13135 13135 5991036 Derivative Asset Escrow Deposit 636073 Tenant Security Deposits 26741 662814 Derivative Liability 24710 Interest Payable 1030570 OTHER LIABILITIES 3263 SECURITY DEPOSITS 31241 1089784 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 2019. false false false false false false false false false false Monica Martinez Dir.,Fmr. Chair 149234 10723 159957 Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company Delegated management duties of the organization to Encompass Community Services under the oversight and supervision of the CFSC, Inc. Board of Directors. Form 990, Part VI, Line 5: Description of Material Diversion of Assets On September 17, 2018, $850,000 was transferred from a CFSC bank account without the approval of the CFSC, Inc. Board of Directors. Form 990, Part VI, Line 11b: Form 990 Review Process 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Each member of the Board of Directors is requested to sign an Annual Conflicts of Interest Statement. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents, conflict of interest policy and financial statements are available upon written request to the Organization's Board of Directors. Other Changes In Net Assets Or Fund Balances - Other Decreases Market adjustment for Interest Rate Swap = -$31047 Form 990, Part VI, Line 13 & 14 The Organization has subsequently approved both a Whistleblower policy and a Document retention and destruction policy on April 21, 2020. Form 990, Part VI, Line 15a & 15b The Organization does not have any paid employees. 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