2025-04-02T12:51:57-05:00 2024-06-30 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2023-07-01 910863163 Spokane Guilds' School & Neuromuscular Center SPOK 5093261651 1016 N Superior St Spokane WA 992022059 Colleen Fuchs Executive Director 5093261651 2025-03-27 1 1 Kimberly C Nelson CPA P01887713 2083447150 2025-03-27 2023 2025-03-06 01:10:19Z Joya Child & Family Development Colleen Fuchs 1016 N Superior St Spokane WA 992022059 6336184 0 X www.joya.org X 1978 WA Provide pediatric therapy and support services, engage families, and remove financial barriers. 12 12 52 150 0 0 4262900 4572924 757812 936647 8685 -232503 24517 68029 5053914 5345097 0 0 0 0 3407216 4458670 0 0 451583 1237640 1254098 4644856 5712768 409058 -367671 16085513 15629758 4747699 4659615 11337814 10970143 X Joya is dedicated to igniting hope, empowering children and families, and establishing lifelong skills. We provide exceptional pediatric therapy and support services, engage families, and remove financial barriers. Our community is built on (Continued on Schedule O)inclusion, encouragement, and lasting connections. 1 0 4648311 936647 Joya Child & Family Development (formerly the Spokane Guilds' School & Neuromuscular Center) has a 64-year history of helping children with special needs develop foundational skills that lay the groundwork for greater success and self-sufficiency in school and in life. As the only Neurodevelopmental Center of Excellence in Eastern Washington, our teams of certified teachers, therapists, pediatric nurses, and social workers are here to provide comprehensive expertise and resources that help kids and families thrive. Joya's early intervention program provides speech therapy, physical therapy, occupational therapy, special education, nursing, medical and social services to children ages birth to three, is family-based and operates year-round. (Continued on Schedule O)Between July of 2023 and June of 2024, Joya served a record high of 638 children. 100% of the children served showed developmental gains and 56% of those children reached age-appropriate milestones at or before age 3. Joya hired more therapists and social workers in FY24 to increase capacity to meet the increasing need in the community.In FY24 Joya Child & Family Development started the Joya Jumpstart program to help meet the high demand for pediatric occupational, physical, speech, and feeding therapies for children 3-5 years old as well as dietician services from birth to five years old. 4648311 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 4 0 1 52 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 0 1 1 1 0 X Bryant Judge 5093261651 1016 N Superior St Spokane WA 992022059 Wendy Schuller President 5.00 2.00 X X 0 0 0 Eric Suarez First Vice President 2.00 0.00 X X 0 0 0 Kathy Maurer Second Vice President 2.00 0.00 X X 0 0 0 Nico Archer Treasurer 2.00 0.00 X X 0 0 0 Aaron Fielder Secretary 2.00 0.00 X X 0 0 0 Bill Ryan Immediate Past President 2.00 0.00 X 0 0 0 Lawrence Garvin Director 2.00 0.00 X 0 0 0 Julie Rensch Director 2.00 0.00 X 0 0 0 John Roll Director 2.00 0.00 X 0 0 0 Cherbon VanEtten Director 2.00 0.00 X 0 0 0 Fernanda Mazcot Director (from 9/2023) 2.00 0.00 X 0 0 0 Deanna Stark Director (from 9/2023) 2.00 0.00 X 0 0 0 Colleen Fuchs Executive Director 24.00 16.00 X 157869 0 17286 Bryant Judge Director of Business & Accounting 36.00 4.00 X 101020 0 3530 258889 0 20816 2 0 1 0 0 332046 353000 3334104 553774 71512 4572924 Private Insurance 621340 479486 479486 Medicare/Medicaid Payments 621340 456158 456158 1003 1003 936647 26753 26753 576350 564904 270702 11446 -270702 -259256 -259256 150334 332046 143441 6893 6893 73176 12040 61136 61136 5345097 936647 0 -164474 292711 119189 137555 35967 3305286 2897077 158825 249384 139302 120806 7945 10551 453336 384401 32676 36259 268035 225043 22783 20209 250 156 85 9 34633 21569 11778 1286 55544 34591 18890 2063 47714 18895 28819 194033 154366 14424 25243 59276 42987 13454 2835 88471 79145 7597 1729 174187 110917 56238 7032 406135 274735 113089 18311 47095 40072 3925 3098 Dues and Subscriptions 100131 83211 10753 6167 Repairs and Maintenance 44153 39010 2670 2473 Equipment 2476 2141 187 148 5712768 4648311 612874 451583 555769 706073 252496 804785 265351 414198 103279 74853 49176 86964 14378524 835639 14110268 13542885 749174 0 16085513 15629758 140055 195358 4602332 4457324 5312 6933 4747699 4659615 X 9032000 8695698 2305814 2274445 11337814 10970143 16085513 15629758 -367671 0 X 0 1 X 0 0 X 2048573 5880480 4429114 4262900 4572924 21193991 134640 136800 136800 408240 2183213 6017280 4565914 4262900 4572924 21602231 72186 21530045 8645 195 300 8685 26753 44578 11198 23429 6893 41520 21688329 7950973 0.99270 0.98510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 805379 805379 12884777 688289 12196488 286390 71034 215356 401978 76316 325662 13542885 Due to Related Party 6933 6933 X 5615799 0 5615799 -270702 -270702 5345097 5983470 270702 270702 5712768 0 5712768 Part X, Line 2: Management believes that the Organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 4b - Other Adjustments: Loss on sale of equipment -270,702. Part XII, Line 2d - Other Adjustments: Loss on sale of equipment 270,702. Auction 400814 269402 131412 0 69011 500 25573 7336 20282 Golf Event 81566 62644 18922 0 698 11722 4729 0 3590 482380 332046 150334 69709 12222 30302 7336 23872 143441 6893 73176 1400 8715 0 1925 1 0.94920 73176 1400 8715 1925 12040 61136 WA 1 0 1 0 1.00000 Bryant Judge 1016 N Superior St Spokane WA 99202 0 Korin Michielli 1000 Development Director X 0 X X X 0 0 0 0 0 0 0 0 0 Colleen Fuchs Executive Director 138969 0 18900 0 0 0 5559 0 11970 0 175398 0 0 0 X Raffle Prizes 239 71512 Fair Market Value 0 0 0 0 Part I, Column (b): Column (b) represents the number of items contributed. Form 990, Part III, line 2 Joya Jumpstart began in FY24 to support Joya's early intervention program. This service focuses on children from birth to five years old. Form 990, Part VI, Section A, line 4 The Bylaws were amended during the current year to update and clarify the composition of the Board of Directors. Form 990, Part VI, Section A, line 8b There are no committees with broad authority to act on behalf of the Board. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the Executive Director and the executive committee of the board. A copy of the Form 990 and all required supporting schedules were provided all members of the governing board prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Joya has a conflict of interest policy. Annually, all board members are asked to read and sign the policy. All new board members are given the conflict of interest policy with their orientation packet. The Executive Director reviews the conflict of interest statements and would determine if there were any existing conflicts. Any board member who were to find themselves in conflict would refrain from participating in decisions that may benefit themselves, a family member or business association. To date, no conflict of interest issues have arisen. Form 990, Part VI, Section B, line 15 The Board of Directors consults a compensation study as part of its compensation review process. The board discusses and approves annual compensation adjustments for the Executive Director and Director of Business & Accounting. Form 990, Part VI, Section C, line 19 The Organization makes its Form 990, governing documents, conflict of interest policy, and audited financial statements available to the public by providing copies upon request or allowing inspection at its office. Spokane Guilds' School Foundation 1016 N Superior St Spokane WA 992022059 911233711 Support of Spokane Guilds' School WA 501(c)(3) Line 12a, I Spokane Guilds' School & Neuromuscular Center 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 Spokane Guilds' School Foundation C 353000 Cash Basis Spokane Guilds' School Foundation E 1225000 Book Value