2025-02-14T13:08:07-06:00 2024-03-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-04-01 850939228 YVFWC HEALTHCARE FACILITIES DEVELOPMENT YVFW 5098655898 PO BOX 190 TOPPENISH WA 989480190 GRACE ALMAGUER CFO 5098655898 2025-02-13 1 1 KURT BENNION CPA P01469618 4252506100 2025-02-11 2023 2025-03-06 01:10:19Z CHRISTINE TROTTER PO BOX 190 TOPPENISH WA 989480190 602446 0 X N/A X 2020 WA YHFD IS A SUPPORT ORGANIZATION TO THE YAKIMA VALLEY FARM WORKERS CLINIC (YVFWC). 5 5 0 5 0 0 0 0 0 0 0 0 -846026 -667448 -846026 -667448 0 443851 0 0 0 0 0 0 0 97701 99070 97701 542921 -943727 -1210369 22614308 21329665 14742542 14668268 7871766 6661397 X YVFWC HEALTHCARE FACILITIES DEVELOPMENT IS A SUPPORT ORGANIZATION TO THE YAKIMA VALLEY FARM WORKERS CLINIC (YVFWC), WHICH PROVIDES HEALTHCARE AND OTHER SOCIAL SERVICES TO LOW INCOME POPULATIONS. YVFWC HEALTHCARE FACILITIES DEVELOPMENT WAS CREATED TO ASSIST YVFWC WITH FINANCING OF NEW FACILITIES. 0 0 443851 443851 0 YVFWC HEALTHCARE FACILITIES DEVELOPMENT IS A SUPPORT ORGANIZATION TO THE YAKIMA VALLEY FARM WORKERS CLINIC (YVFWC), WHICH PROVIDES HEALTHCARE AND OTHER SOCIAL SERVICES TO LOW INCOME POPULATIONS. YVFWC HEALTHCARE FACILITIES DEVELOPMENT WAS CREATED TO FACILITATE A NEW MARKET TAX CREDITS (NMTC) PROJECT AS DEFINED IN SECTION 45D OF THE IRC. 443851 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 0 0 0 1 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X GRACE ALMAGUER 5098655898 604 WEST 1ST AVENUE TOPPENISH WA 98948 CHRISTINE TROTTER CEO 1.00 39.00 X 0 670172 26013 GRACE ALMAGUER CFO 1.00 39.00 X 0 294532 53598 TOM SAK CHAIR 1.00 3.00 X X 0 0 0 VIRGINIA SANTILLANES VICE CHAIR 1.00 3.00 X X 0 0 0 PATRICIA MYERS TREASURER 1.00 3.00 X X 0 0 0 SARAH SHIPPEN SECRETARY 1.00 1.00 X X 0 0 0 MARK KODAY DIRECTOR 1.00 1.00 X 0 0 0 0 964704 79611 0 0 1 0 0 602446 1269894 -667448 -667448 -667448 -667448 -667448 0 0 443851 443851 97684 97684 1386 1386 542921 443851 99070 0 637072 671063 465247 2773 23214838 3025974 21267365 20188864 709871 1718 22614308 21329665 140817 40817 14601393 14627119 332 332 14742542 14668268 X 7871766 6661397 7871766 6661397 22614308 21329665 -1210369 0 X X 0 1 X 1 1 1 X X X 1 YAKIMA VALLEY FARM WORKERS CLINIC 911019392 7 1 1812815 0 1 1812815 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION D, LINE 3: THREE OF YVFWC HEALTHCARE FACILITIES DEVELOPMENT'S FIVE BOARD MEMBERS ARE ALSO BOARD MEMBERS OF YAKIMA VALLEY FARM WORKERS CLINIC. ADDITIONALLY, THE CEO AND CFO OF YAKIMA VALLEY FARM WORKERS CLINIC ALSO PROVIDE DAY-TO-DAY OVERSIGHT OF YVFWC HEALTHCARE FACILITIES DEVELOPMENT. THIS OVERLAP IN BOARD AND EXECUTIVE OVERSIGHT ENSURES THAT YAKIMA VALLEY FARM WORKERS CLINIC HAS A SIGNIFICANT VOICE IN ALL OF YVFWC HEALTHCARE FACILITIES DEVELOPMENT'S DECISIONS AT ALL TIMES DURING THE YEAR. PART IV, SECTION E, LINE 2A: YVFWC HEALTHCARE FACILITIES DEVELOPMENT'S ACTIVITIES ARE LIMITED TO OWNING REAL PROPERTY AND LEASING IT TO YAKIMA VALLEY FARM WORKERS CLINIC, THE SUPPORTED ORGANIZATION, AS PART OF THE NEW MARKETS TAX CREDIT. YVFWC HEALTHCARE FACILITIES DEVELOPMENT HAS NO OTHER ACTIVITIES. ANY COMMUNICATIONS FROM YAKIMA VALLEY FARM WORKERS CLINIC ARE CONVEYED BY ITS CEO AND SOME OF ITS BOARD MEMBERS, WHO ARE ALSO ON YVFWC HEALTHCARE FACILITIES DEVELOPMENT'S BOARD OF DIRECTORS. THESE INDIVIDUALS ALSO ENSURE THAT YVFWC HEALTHCARE FACILITIES DEVELOPMENT IS RESPONSIVE TO THOSE COMMUNICATIONS. PART IV, SECTION E, LINE 2B: YVFWC HEALTHCARE FACILITIES DEVELOPMENT'S SOLE PURPOSE AND ACTIVITY IS TO OWN REAL PROPERTY AND LEASE IT TO YAKIMA VALLEY FARM WORKERS CLINIC AS PART OF THE NEW MARKETS TAX CREDIT. THE REAL PROPERTY WAS PREVIOUSLY OWNED BY YAKIMA VALLEY FARM WORKERS CLINIC AND AGENA AND WOULD STILL BE OWNED BY YAKIMA VALLEY FARM WORKERS CLINIC IF NOT FOR THE NEW MARKETS TAX CREDIT. 1763489 1763489 21451349 3025974 18425375 20188864 PAYABLE TO RELATED PARTY 332 332 X PART X, LINE 2: UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT FOR NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. AS OF MARCH 31, 2024 AND 2023, THE ORGANIZATION HAD NO UNRELATED BUSINESS ACTIVITIES SUBJECT TO FEDERAL INCOME TAXES. 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. 1 YAKIMA VALLEY FARM WORKERS CLINIC PO BOX 190 TOPPENISH WA 98948 911019392 501(C)(3) 443851 0 GENERAL ASSISTANCE 1 0 PART I, LINE 2: GRANTED FUNDS ARE MONITORED THROUGH SHARED BOARD AND EXECUTIVE OVERSIGHT BETWEEN THE ORGANIZATIONS. 0 1 0 0 0 0 0 0 0 CHRISTINE TROTTER CEO 0 613440 0 47154 0 9578 0 9900 0 16113 0 696185 0 0 GRACE ALMAGUER CFO 0 276876 0 1000 0 16656 0 29148 0 24450 0 348130 0 0 PART I, LINE 3 TOP MANAGEMENT AND FINANCIAL OFFICIAL ARE COMPENSATED BY YAKIMA VALLEY FARM WORKERS CLINIC (YVFWC), A RELATED ORGANIZATION. COMPENSATION AND BENEFITS FOR THE CEO, CFO, AND TOP MANAGEMENT POSITIONS ARE BASED UPON MARKET RESEARCH AND RECOMMENDATIONS PROVIDED BY AN OUTSIDE COMPENSATION SPECIALTY FIRM ENGAGED BY THE BOARD OF DIRECTORS. FINAL COMPENSATION FOR THE CEO IS DETERMINED BY THE BOARD OF DIRECTORS; FINAL COMPENSATION FOR THE CFO AND OTHER TOP MANAGEMENT IS DETERMINED BY THE CEO. YVFWC USED THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR: INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD. PART I, LINE 4B YAKIMA VALLEY FARM WORKERS CLINIC INSTITUTED SUPPLEMENTAL EXECUTIVE BENEFIT PLANS EFFECTIVE NOVEMBER 1, 2001. THESE PLANS PROVIDE FOR EMPLOYER PAID LIFE INSURANCE AND A RETIREMENT BENEFIT PLAN FOR MANAGEMENT EXECUTIVES, CLINIC ADMINISTRATORS, PROGRAM DIRECTORS, EXECUTIVE SECRETARIES, FACILITY MANAGERS, BILLING MANAGERS, AND DENTAL COORDINATORS. FORM 990, PART VI, SECTION B, LINE 11B BEFORE BEING FILED, THE FORM 990 WAS REVIEWED IN DETAIL BY THE CFO AND THE BOARD OF DIRECTORS OF YAKIMA VALLEY FARM WORKERS CLINIC, THE SUPPORTED ORGANIZATION, AND A COPY WAS MADE AVAILABLE TO ALL MEMBERS FO YVFWC HEALTHCARE FACILITIES DEVELOPMENT'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C PERIODIC REMINDERS ARE MADE TO BOARD MEMBERS CONCERNING THE CONFLICT OF INTEREST POLICY. QUESTIONS CONCERNING CONFILICTS OF INTEREST AND DECLARATIONS OF CONFLICTS OF INTEREST ARE DULY RECORDED IN BOARD MEETING MINUTES. IN ADDITION, THE CHIEF COMPLIANCE OFFICER IS TASKED WITH INVESTIGATING ANY POTENTIAL VIOLATIONS OF THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT DOCUMENT REQUESTS ARE REVIEWED BY A RESPONSIBLE BUSINESS OFFICIAL TO DETERMINE A BUSINESS NEED OF THE REQUESTING PARTY. EACH REQUEST IS ANALYZED ON AN INDIVIDUAL BASIS. FORM 990, PART XII, LINE 2C: DURING THE FISCAL YEAR, THERE WERE NO CHANGES TO THE PROCESS FOR SELECTING THE FINANCIAL STATEMENT AUDITOR OR FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT. YAKIMA VALLEY FARM WORKERS CLINIC PO BOX 190 TOPPENISH WA 98948 911019392 HEALTH CARE WA 501(C)(3) LINE 7 N/A 0 AGENA PO BOX 190 TOPPENISH WA 98948 203316363 SUPPORT ORGANIZATION WA 501(C)(3) LINE 12A, I YAKIMA VALLEY FARM WORKERS CLINIC 0 YVFWC HEALTHCARE FACILITIES DEVELOPMENT II PO BOX 190 TOPPENISH WA 98948 873691173 SUPPORT ORGANIZATION WA 501(C)(3) LINE 12C, III-FI YAKIMA VALLEY FARM WORKERS CLINIC 0 0 1 0 1 1 0 0 0 0 1 0 0 1 1 1 1 0 0 0