COSSMA INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- COSSMA INC (EIN 66-0434923)
- Tax period
- 2012-09-01 to 2013-08-31
- Filed
- 2014-07-09
- IRS object ID
- 201431929349300643
- Schema version
- 2012v2.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-07-09T17:22:00-07:00 | Timestamp |
| Tax Period End Date | 2013-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 660701886 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Reyes-Ramis CPA Group PSC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 801206 | AddressLine1 |
| City | Coto Laurel | City |
| State | PR | State |
| ZIP Code | 007801206 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 660434923 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COSSMA INC | BusinessNameLine1 |
| Business Name Line2 | COSSMA INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COSS | NameControl |
| Phone | 7877398182 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1330 | AddressLine1 |
| City | Cidra | City |
| State | PR | State |
| ZIP Code | 00739 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Claribel Lara | Name |
| Title | Finance Director | Title |
| Phone | 7877398182 | Phone |
| Date Signed | 2014-05-27 | DateSigned |
| Authorize Third Party | 0 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Juan Reyes-Ramis | Name |
| PTIN | P01338385 | PTIN |
| Phone | 7878435500 | Phone |
| Date Prepared | 2014-05-27 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Isolina Miranda | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1330 | AddressLine1 |
| City | Cidra | City |
| State | PR | State |
| ZIP Code | 00739 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 29864442 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.cossma.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1987 | YearFormation |
| State Legal Domicile | PR | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE PRIMARY HEALTH CARE SERVICES TO MEDICALLY UNDESERVED POPULATION,AGRICULTURAL , MIGRANT AND SEASONAL FARM WORKERS AS TO THEIR DEPENDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 223 | TotalNbrEmployees |
| Total Nbr Volunteers | 9 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4628852 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4955220 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 21625675 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 24726501 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 27295 | InvestmentIncomePriorYear |
| Investment Income Current Year | 32470 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 91670 | OtherRevenuePriorYear |
| Other Revenue Current Year | 150251 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 26373492 | TotalRevenuePriorYear |
| Total Revenue Current Year | 29864442 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7056216 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7751670 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 16810013 | OtherExpensePriorYear |
| Other Expenses Current Year | 17176565 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 23866229 | TotalExpensesPriorYear |
| Total Expenses Current Year | 24928235 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2507263 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 4936207 | RevenuesLessExpensesCY |
| Total Assets BOY | 25383195 | TotalAssetsBOY |
| Total Assets EOY | 30497216 | TotalAssetsEOY |
| Total Liabilities BOY | 7799758 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7386755 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 17583437 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 23110461 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE AND PROMOTE INTEGRATED PRIMARY HEALTH CARE SERVICES WITH A COMMUNITY FOCUS THAT SUPPORTS THE PHYSICAL, MENTAL AND SOCIAL WELL BEING OF INDIVIDUALS WITH THE COMMITMENT TO IMPROVE THEIR DAILY LIVES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 22284982 | Expense |
| Revenue | 29864442 | Revenue |
| Description | Health Services- during the year Cossma,Inc. provided primary health services. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 401248 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | Education and Prevention | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 450107 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | Housing an community services | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 0 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 0 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 0 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 23136337 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 0 | ComplianceWithBackupWitholding |
| Number Of Employees | 223 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Claribel Lara | NamePerson |
| Telephone Number | 7877398182 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1330 | AddressLine1 |
| City | Cidra | City |
| State | PR | State |
| ZIP Code | 00739 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|---|
| Eduardo Munoz Oquendo | |||||||||
| Prsident | 2 | 0 | X | 0 | 0 | 0 | |||
| Angelina Hernandez Sanchez | |||||||||
| Vice President | 2 | 0 | X | 0 | 0 | 0 | |||
| Teofila Rios Ortiz | |||||||||
| Treasurer | 2 | 0 | X | 0 | 0 | 0 | |||
| Ada L Cotto Cartagena | |||||||||
| Secretary | 2 | 0 | X | 0 | 0 | 0 | |||
| Maria T Fret Mercado | |||||||||
| User Representative | 2 | 0 | X | 0 | 0 | 0 | |||
| Angel L Rivera Cruz | |||||||||
| Community Leader | 2 | 0 | X | 0 | 0 | 0 | |||
| Leonor Mercedess Guzman | |||||||||
| Department of the Family Representative | 2 | 0 | X | 0 | 0 | 0 | |||
| Isolina Miranda | |||||||||
| Executive Director | 37.5 | 0 | 105164 | 0 | 6310 | X | X | ||
| Edgardo Soto Quinones | |||||||||
| Medical Director | 37.5 | 0 | 108293 | 0 | 6498 | X | X | ||
| Claribel Lara | |||||||||
| FInance Director | 37.5 | 0 | 38749 | 0 | 1998 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 252206 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 14806 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation | Address Line2AddressOfContractor/AddressUS/AddressLine2 |
|---|---|---|---|---|---|---|
| Quest Diagnostics | ||||||
| 3 Giralda Farms | Madison | NJ | 07940 | Laboratory | 615492 | |
| Feldesman Tucker Leifer Fidell LLP | ||||||
| 1129 20th Street NW | Washington | DC | 20036 | Profesional Services | 318377 | Fourth Floor |
| Construcciones Aponte Inc | ||||||
| PO Box 361989 | San Juan | PR | 009391989 | Construction | 229545 | |
| Pharma Syst Corp | ||||||
| 1007 Ave Munoz Rivera | San Juan | PR | 00925 | Construction | 197420 | Darlington Bld Suite 602 |
| Jani Clean Services Inc | ||||||
| PO Box 876 | Mayaguez | PR | 00681 | Maintenance | 113131 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 8 | NumberOfContractorsGT100K |
| Federated Campaigns | 0 | FederatedCampaigns |
| Membership Dues | 0 | MembershipDues |
| Fundraising Events | 0 | FundraisingEvents |
| Related Organizations | 0 | RelatedOrganizations |
| Government Grants | 4769197 | GovernmentGrants |
| All Other Contributions | 186023 | AllOtherContributions |
| Noncash Contributions | 0 | NoncashContributions |
| Total Contributions | 4955220 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| Premium Revenue-Capitation | 621400 | 13209473 | 13209473 | 0 | $0 |
| Patient Service Fees | 621400 | 2271684 | 2271684 | 0 | $0 |
| Pharmacy | 621400 | 4578449 | 4578449 | 0 | $0 |
| Lawsuit PR Health Department | 621400 | 4666895 | 4666895 | 0 | $0 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 24726501 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 32470 | TotalRevenueColumn |
| Related Or Exempt Function Income | 32470 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | 0 | Other |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrbtns Rprtd Fundraising Events | 0 | CntrbtnsRprtdFundraisingEvents |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 150251 | TotalRevenueColumn |
| Related Or Exempt Function Income | 150251 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 150251 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29864442 | TotalRevenueColumn |
| Related Or Exempt Function Income | 24909222 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 252206 | Total |
| Program Services | 108293 | ProgramServices |
| Management And General | 143913 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6187947 | Total |
| Program Services | 5010587 | ProgramServices |
| Management And General | 1177360 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 630839 | Total |
| Program Services | 503107 | ProgramServices |
| Management And General | 127732 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 680678 | Total |
| Program Services | 576186 | ProgramServices |
| Management And General | 104492 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 476462 | Total |
| Program Services | 476462 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1820407 | Total |
| Program Services | 1794950 | ProgramServices |
| Management And General | 25457 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44531 | Total |
| Program Services | 44531 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 331599 | Total |
| Program Services | 251545 | ProgramServices |
| Management And General | 80054 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 791857 | Total |
| Program Services | 791857 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56974 | Total |
| Program Services | 23011 | ProgramServices |
| Management And General | 33963 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 140028 | Total |
| Program Services | 137477 | ProgramServices |
| Management And General | 2551 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 829740 | Total |
| Program Services | 829740 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84659 | Total |
| Program Services | 71960 | ProgramServices |
| Management And General | 12699 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Health Claims | 9352029 | 9352029 | 0 | 0 |
| Drugs and Medications | 1862928 | 1862928 | 0 | 0 |
| Supplies | 471863 | 437183 | 34680 | 0 |
| Maintenance | 772362 | 749839 | 22523 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 141126 | Total |
| Program Services | 114652 | ProgramServices |
| Management And General | 26474 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24928235 | Total |
| Program Services | 23136337 | ProgramServices |
| Management And General | 1791898 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6855300 | BOY |
| EOY | 11540898 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 562451 | BOY |
| EOY | 996157 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 228882 | BOY |
| EOY | 172971 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 316178 | BOY |
| EOY | 264098 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92116 | BOY |
| EOY | 582260 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45871 | BOY |
| EOY | 59366 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 19286071 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3102443 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16209486 | BOY |
| EOY | 16183628 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1072911 | BOY |
| EOY | 697838 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25383195 | BOY |
| EOY | 30497216 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1688684 | BOY |
| EOY | 4119784 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26564 | BOY |
| EOY | 337677 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2995932 | BOY |
| EOY | 2929294 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3088578 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7799758 | BOY |
| EOY | 7386755 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17583437 | BOY |
| EOY | 23110461 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17583437 | BOY |
| EOY | 23110461 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25383195 | BOY |
| EOY | 30497216 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 4936207 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 0 | ReconciliationUnrealizedInvest |
| Reconcilation Donated Services | 0 | ReconcilationDonatedServices |
| Reconcilation Invest Expenses | 0 | ReconcilationInvestExpenses |
| Reconcilation Prior Adjustment | 590817 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 12033867 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14758418 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21437990 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 18814728 | CurrentTaxYearMinus1Year |
| Current Tax Year | 26254527 | CurrentTaxYear |
| Total | 93299530 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 12033867 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14758418 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21437990 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 18814728 | CurrentTaxYearMinus1Year |
| Current Tax Year | 26254527 | CurrentTaxYear |
| Total | 93299530 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 93299530 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8583 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 9730 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8378 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 26254 | CurrentTaxYearMinus1Year |
| Current Tax Year | 27295 | CurrentTaxYear |
| Total | 80240 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8289 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 19625 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15237 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 122475 | CurrentTaxYearMinus1Year |
| Current Tax Year | 91670 | CurrentTaxYear |
| Total | 257296 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 93637066 | TotalSupport |
| Public Support Pertcentage170 | 0.99640 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.9968 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | This Other Revenue consists of Vending Machines and Convenience Store Proceeds. | GeneralExplanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2193814 | OtherCostOrOtherBasis |
| Book Value | 2193814 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 13961182 | OtherCostOrOtherBasis |
| Depreciation | 2303439 | Depreciation |
| Book Value | 11657743 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 372263 | OtherCostOrOtherBasis |
| Depreciation | 42248 | Depreciation |
| Book Value | 330015 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2359924 | OtherCostOrOtherBasis |
| Depreciation | 756756 | Depreciation |
| Book Value | 1603168 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 398888 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 398888 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 16183628 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 0 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 29864442 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 0 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 0 | DonatedSrvcAndUseOfFacilities |
| Recoveries Of Prior Year Grants | 0 | RecoveriesOfPriorYearGrants |
| Other Revenues | 0 | OtherRevenues |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 29864442 | RevenueSubtotal |
| Investment Expenses Not Included | 0 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 0 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 29864442 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 24928235 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 0 | DonatedServicesUseOfFacilities |
| Prior Year Adjustments | 0 | PriorYearAdjustments |
| Losses Reported | 0 | LossesReported |
| Other Expenses Included | 0 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 24928235 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 0 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 0 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 24928235 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchD_P10_S00_L02 | Identifier |
| Return Reference | Schedule D, Part X, Line 2 | ReturnReference |
| Explanation | The Institution is a non-profit organization that is exempt from federal and state income tax under section 501(c)(3) of the Internal Revenue Code and section 110(8) of the Puerto Rico Tax Code. The Institution follows the provision of FASB ASC 740-10 (Formerly FASB Interpretation No. 48,Accounting for Uncertainty in Income Taxes) which clarifies the accounting for uncertainty in Income Taxes recognized in an Organization's financial statements in accordance with FASB ASC 740. Under the provision for this Interpretation, the Institution is required to evaluate its Income Tax position each year to determine whether the Institution's is more than likely than not to be sustained if examine by the applicable taxing authority. Management of the Institution has evaluated its tax position and has concluded that this requirement had no effect on the Institution's financial position or changes in its net assets. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| F990_P06_S0B_L11b | Form 990, Part VI, Section B, Line 11b | A Copy of the form 990 was furnished to the Executive Board Comity and the document was reviewed by the Board in subsequent meeting. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | All Board members are required to complete a yearly Conflict of Interest Statement that is due in January. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | The salary for the Executive Director is determined and approved by the Board of Directors and the salaries for other managers and executives is determined by the Executive Director. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | The Accounting & Finance Policy and Procedures Manual of Cossma,Inc. establishes that the Corporation will make the following forms available to the general public: a.The three most recent Annual Exempt Organization Tax Return (Form 990) , b. The original tax exemption application (Form 1023 or Form 1024) filed with the IRS. It is the policy of the Corporation to follow these rules to fulfill the requirements mentioned above. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | The Financial Statement Audit and required Single Audit under OMB Circular A 133 had not been concluded a the time the Form 990 return was to be filed so the corporation elected to file an extension until such time as all required documents and information were available for tax return preparation. | Explanation |
Comments