2023-05-15T17:49:43-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-01-01 471766892 MERIDIAN CENTER FOR HEALTH MERI 2064616935 1200 12TH AVENUE SOUTH 901 SEATTLE WA 98144 JANINE CHILDS NEIGHBORCARE HEALTH CEO 2064616935 2023-05-12 1 JANINE CHILDS XXX-XX-XXXX 0 KURT BENNION CPA P01469618 4252506100 2023-05-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X HEATHER ANDERSEN 1200 12TH AVENUE SOUTH 901 SEATTLE WA 98144 5199128 0 X N/A X 2014 WA TO SUPPORT AND BENEFIT, FINANCIALLY AND OPERATIONALLY, NEIGHBORCARE HEALTH. X 3 2 0 2 0 0 0 0 0 0 0 0 562726 4777807 562726 4777807 125000 3786311 0 0 0 0 0 0 0 370946 270475 495946 4056786 66780 721021 17359333 0 18080354 0 -721021 0 X MERIDIAN CENTER FOR HEALTH'S PURPOSE IS TO SUPPORT AND BENEFIT NEIGHBORCARE HEALTH FINANCIALLY AND OPERATIONALLY. 0 1 3786311 3786311 542208 SUPPORT NEIGHBORCARE HEALTH'S WORK OF PROVIDING PRIMARY MEDICAL AND DENTAL CARE IN SEATTLE FOR LOW-INCOME AND UNINSURED FAMILIES AND INDIVIDUALS. MERIDIAN MANAGES AND HELPS TO OPERATE A FACILITY WHERE OTHER SERVICE PROVIDERS, INCLUDING NEIGHBORCARE HEALTH, WILL PROVIDE CO-LOCATED AND INTEGRATED CARE, INCLUDING MEDICAL, DENTAL, MENTAL HEALTH AND RECOVERY, WIC NUTRITION AND MATERNITY SUPPORT SERVICES, TO LOW-INCOME FAMILIES AND INDIVIDUALS.DURING 2022, ALL OPERATIONS AND ASSETS WERE TRANSFERRED TO NEIGHBORCARE HEALTH AND ARTICLES OF MERGER WERE FILED WITH THE WASHINGTON SECRETARY OF STATE TO TERMINATE THE EXISTENCE OF MERIDIAN CENTER FOR HEALTH. 3786311 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 1 1 0 0 0 1 1 1 0 0 1 1 1 1 0 1 0 0 0 X X JANINE CHILDS 2064616935 1200 12TH AVENUE SOUTH 901 SEATTLE WA 98144 JANINE CHILDS MHA SECRETARY 0.40 49.60 X X 0 259484 47564 HEATHER ANDERSEN PRESIDENT 0.10 0.00 X X 0 0 0 STEVEN SCHAEFER MEMBER 0.10 0.00 X 0 0 0 0 259484 47564 0 0 1 0 0 963529 421321 542208 542208 542208 GAIN ON DEBT EXTINGUIS 900099 4235599 4235599 4235599 4777807 542208 0 4235599 3786311 3786311 157672 157672 332 332 112471 112471 4056786 3786311 270475 0 689558 0 0 0 0 0 0 0 0 120428 0 0 0 16549347 0 0 0 0 0 0 17359333 0 41917 0 13540000 0 4498437 0 18080354 0 X -721021 0 -721021 0 17359333 0 721021 0 X X 0 1 X 0 0 X X X 1 NEIGHBORCARE HEALTH 910893287 7 1 4478107 0 1 4478107 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 X 1 1 PART IV, SECTION D, LINE 2: ONE OF MERIDIAN CENTER FOR HEALTH'S BOARD MEMBERS IS THE CHIEF FINANCIAL OFFICER OF NEIGHBORCARE HEALTH, THE SUPPORTED ORGANIZATION. AS ONE OF THREE BOARD MEMBERS, THIS INDIVIDUAL HAS A SIGNIFICANT VOICE, BUT NOT CONTROL, IN ALL DECISIONS MADE BY THE BOARD OF DIRECTORS, INCLUDING INVESTMENT DECISIONS AND APPROPRIATE USE OF ORGANIZATION ASSETS. THIS INDIVIDUAL ALSO REPORTS REGULARLY ON MERIDIAN'S ACTIVITIES TO THE BOARD OF DIRECTORS OF NEIGHBORCARE HEALTH. WHILE MERIDIAN CENTER FOR HEALTH'S BOARD OF DIRECTORS VOTE ON NEW MEMBERS OF THE BOARD OF DIRECTORS, NEIGHBORCARE HEALTH PROPOSES THE INDIVIDUALS WHO ARE VOTED UPON. PART IV, SECTION D, LINE 3: SEE THE EXPLANATION FOR PART IV, SECTION D, LINE 2 FOR AN EXPLANATION OF HOW NEIGHBORCARE HEALTH HAD A SIGNIFICANT VOICE IN MERIDIAN CENTER FOR HEALTH'S INVESTMENT POLICIES AND IN DIRECTING THE USE OF MERIDIAN CENTER FOR HEALTH'S INCOME AND ASSETS AT ALL TIMES DURING THE YEAR. PART IV, SECTION E, LINE 2A: ALL OF MERIDIAN CENTER FOR HEALTH'S ACTIVITIES, REVENUES, AND EXPENSES RELATED TO THE CONSTRUCTION AND OPERATION OF A FACILITY WHERE OTHER SERVICE PROVIDERS, INCLUDING NEIGHBORCARE HEALTH, PROVIDE CO-LOCATED AND INTEGRATED CARE, INCLUDING MEDICAL, DENTAL, MENTAL HEALTH AND RECOVERY, WIC NUTRITION AND MATERNITY SUPPORT SERVICES, TO LOW-INCOME FAMILIES AND INDIVIDUALS. THIS ACTIVITY SUPPORTS NEIGHBORCARE HEALTH'S MISSION OF PROVIDING PRIMARY MEDICAL AND DENTAL CARE IN SEATTLE FOR LOW-INCOME AND UNINSURED FAMILIES AND INDIVIDUALS. MERIDIAN CENTER FOR HEALTH AND NEIGHBORCARE HEALTH REVIEWED THE OPERATIONS OF MERIDIAN CENTER FOR HEALTH AFTER YEAR-END TO DETERMINE WHETHER SUBSTANTIALLY ALL OF ITS ACTIVITIES SUPPORTED NEIGHBORCARE HEALTH. SEE THE EXPLANATION FOR PART IV, SECTION D, LINE 2 FOR AN EXPLANATION OF HOW MERIDIAN CENTER FOR HEALTH WAS RESPONSIVE TO NEIGHBORCARE HEALTH. PART IV, SECTION E, LINE 2B: MERIDIAN CENTER FOR HEALTH'S PURPOSE AND MISSION IS THE CONSTRUCTION AND OPERATION OF A FACILITY WHERE OTHER SERVICE PROVIDERS, INCLUDING NEIGHBORCARE HEALTH, PROVIDE CO-LOCATED AND INTEGRATED CARE, INCLUDING MEDICAL, DENTAL, MENTAL HEALTH AND RECOVERY, WIC NUTRITION AND MATERNITY SUPPORT SERVICES, TO LOW-INCOME FAMILIES AND INDIVIDUALS. MERIDIAN CENTER FOR HEALTH WAS FORMED IN PART TO ALLOW NEIGHBORCARE HEALTH TO BENEFIT FROM A NEW MARKETS TAX CREDIT TRANSACTION IN WHICH MERIDIAN CENTER FOR HEALTH SERVES AS THE "QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS OR QALICB. IN THE ABSENCE OF THE NEW MARKETS TAX CREDIT, NEIGHBORCARE HEALTH WOULD HAVE UNDERTAKEN THE CONSTRUCTION AND MANAGEMENT OF THE FACILITY INDEPENDENTLY. 0 X PART X, LINE 2: MERIDIAN CENTER FOR HEALTH HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) THAT STATES IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF TOPIC 740 OF THE ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION'S FEDERAL INCOME TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED. 1 NEIGHBORCARE HEALTH 1200 12TH AVENUE S SUITE 901 SEATTLE WA 98144 910893287 501(C)(3) 3786311 0 TRANSFER OF ASSETS UPON MERGER OF ORGANIZATIONS 1 0 PART I, LINE 2: THE ONLY TRANSFERS MADE WERE TO NEIGHBORCARE HEALTH, THE SUPPORTED ORGANIZATION. COMMON MANAGEMENT PERSONNEL ENSURED THAT ALL TRANSFERRED ASSETS WERE USED FOR THE INTENDED PURPOSE. 0 0 0 0 0 0 0 0 0 JANINE CHILDS MHA SECRETARY 0 259484 0 0 0 0 0 39810 0 7754 0 307048 0 0 CASH & FIXED ASSETS 2022-07-31 3786311 NET BOOK VALUE 910893287 NEIGHBORCARE HEALTH 1200 12TH AVENUE S SUITE 901 SEATTLE WA 98144 501(C)(3) 0 1 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: JANINE CHILDS, MHA PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: JANINE CHILDS, THE BOARD SECRETARY OF MERIDIAN CENTER FOR HEALTH, SERVED AS CHIEF FINANCIAL OFFICER OF NEIGHBORCARE HEALTH PRIOR TO THE MERGER OF NEIGHBORCARE HEALTH AND MERIDIAN CENTER FOR HEALTH AND CONTINUES TO SERVE AS THE CHIEF FINANCIAL OFFICER OF NEIGHBORCARE HEALTH AFTER THE MERGER. FORM 990, PART III, LINE 3 DURING 2022, ALL OPERATIONS AND ASSETS WERE TRANSFERRED TO NEIGHBORCARE HEALTH AND ARTICLES OF MERGER WERE FILED WITH THE WASHINGTON SECRETARY OF STATE TO TERMINATE THE EXISTENCE OF MERIDIAN CENTER FOR HEALTH. FORM 990, PART VI, SECTION A, LINE 3 DAY-TO-DAY MANAGEMENT IS PROVIDED BY NEIGHBORCARE HEALTH. FORM 990, PART VI, SECTION A, LINE 4 ARTICLES OF MERGER WERE FILED WITH THE WASHINGTON SECRETARY OF STATE TO MERGE MERIDIAN CENTER FOR HEALTH WITH NEIGHBORCARE HEALTH. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ORGANIZATION'S BYLAWS THAT AFFECT THE COMPOSITION, NUMBER OR METHOD OF ELECTING THE BOARD OF DIRECTORS REQUIRE APPROVAL OF NEIGHBORCARE HEALTH. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE FORM 990 BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS, OFFICERS, AND INDIVIDUALS WHO SERVE ON A COMMITTEE OF THE BOARD. EACH COVERED INDIVIDUAL ANNUALLY SIGNS A DECLARATION IDENTIFYING CONFLICTS BETWEEN PERSONAL INTERESTS AND THE INTEREST OF THE ORGANIZATION OF WHICH HE/SHE IS AWARE. IF A CONFLICT EXISTS, IT SHALL BE FULLY DISCLOSED. IF IT IS UNCLEAR WHETHER A CONFLICT EXISTS, THE BOARD OF DIRECTORS MAKES THAT DETERMINATION. IF A CONFLICT EXISTS, THE BOARD MAY INVESTIGATE ALTERNATIVES. THE INDIVIDUAL IS NOT PRESENT FOR ANY VOTES ON THE MATTER. IF A PERSON FAILS TO COMPLY WITH THE POLICY, THE BOARD WILL DETERMINE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS. FORM 990, PART VI, SECTION B, LINE 15 MERIDIAN CENTER FOR HEALTH HAS NO COMPENSATED EMPLOYEES. COMPENSATION PAID BY NEIGHBORCARE HEALTH IS DETERMINED BY THE BOARD OF DIRECTORS AND MANAGEMENT OF NEIGHBORCARE HEALTH. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: MERIDIAN CENTER FOR HEALTH DOES NOT HAVE A COMMITTEE THAT OVERSEES THE AUDIT BECAUSE MERIDIAN CENTER FOR HEALTH IS INCLUDED IN NEIGHBORCARE HEALTH'S CONSOLIDATED FINANCIAL STATEMENTS. THE CONSOLIDATED FINANCIAL STATEMENT AUDIT IS OVERSEEN BY NEIGHBORCARE HEALTH'S BOARD OF DIRECTORS. NEIGHBORCARE HEALTH 1200 12TH AVENUE SOUTH SUITE 901 SEATTLE WA 98144 910893287 HEALTH CARE WA 501(C)(3) LINE 7 N/A 0 NEIGHBORCARE HEALTH FOUNDATION 1200 12TH AVENUE SOUTH SUITE 901 SEATTLE WA 98144 852861558 SUPPORT NEIGHBORCARE HEALTH WA 501(C)(3) LINE 7 NEIGHBORCARE HEALTH 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0