2025-11-17T19:44:59-06:00 2024-12-31 420714325 RSM US LLP 4650 EAST 53RD STREET DAVENPORT IA 528073479 990 2024-08-30 994909676 SWOPE HEALTH KCK NMTC QALICB INC SWOP 8165995680 3801 DR MARTIN LUTHER KING JR BLVD KANSAS CITY MO 64130 JERON RAVIN PRESIDENT/CEO 8165995680 2025-11-14 1 0 JENIFER L CHASE P01306883 5638884000 2025-11-14 2024 2025-03-06 01:10:19Z X JERON RAVIN 3801 DR MARTIN LUTHER KING JR BLVD KANSAS CITY MO 64130 0 0 X N/A X 2024 KS SWOPE HEALTH KCK NMTC QALICB, INC. (SWOPE HEALTH KCK), A KANSAS NONPROFIT CORPORATION, HAS BEEN ORGANIZED AND WILL BE OPERATED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. SPECIFICALLY, SWOPE HEALTH KCK IS ORGANIZED AND AT ALL TIMES SHALL BE OPERATED EXCLUSIVELY FOR THE BENEFIT OF SWOPE HEALTH SERVICES. SWOPE HEALTH KCK INTENDS TO FACILITATE THE CONSTRUCTION OF PROPERTY FOR USE AS A STUDENT HEALTH AND WELLNESS UNIT TO SUPPORT SWOPE HEALTH SERVICES' NON-PROFIT MISSION OF IMPROVING THE HEALTH AND WELLNESS OF THE COMMUNITY BY DELIVERING ACCESSIBLE, QUALITY, COMPREHENSIVE PATIENT CARE. 5 2 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11760000 11760000 0 X SWOPE HEALTH KCK NMTC QALICB, INC. (SWOPE HEALTH KCK), A KANSAS NONPROFIT CORPORATION, HAS BEEN ORGANIZED AND WILL BE OPERATED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. SPECIFICALLY, SWOPE HEALTH KCK IS ORGANIZED AND AT ALL TIMES SHALL BE OPERATED EXCLUSIVELY FOR THE BENEFIT OF SWOPE HEALTH SERVICES. SWOPE HEALTH KCK INTENDS TO FACILITATE THE CONSTRUCTION OF PROPERTY FOR USE AS A STUDENT HEALTH AND WELLNESS UNIT TO SUPPORT SWOPE HEALTH SERVICES' NON-PROFIT MISSION OF IMPROVING THE HEALTH AND WELLNESS OF THE COMMUNITY BY DELIVERING ACCESSIBLE, QUALITY, COMPREHENSIVE PATIENT CARE. 0 0 0 0 SWOPE HEALTH KCK NMTC QALICB, INC. (SWOPE HEALTH KCK), A KANSAS NONPROFIT CORPORATION, HAS BEEN ORGANIZED AND WILL BE OPERATED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. SPECIFICALLY, SWOPE HEALTH KCK IS ORGANIZED AND AT ALL TIMES SHALL BE OPERATED EXCLUSIVELY FOR THE BENEFIT OF SWOPE HEALTH SERVICES. SWOPE HEALTH KCK INTENDS TO FACILITATE THE CONSTRUCTION OF PROPERTY FOR USE AS A STUDENT HEALTH AND WELLNESS UNIT TO SUPPORT SWOPE HEALTH SERVICES' NON-PROFIT MISSION OF IMPROVING THE HEALTH AND WELLNESS OF THE COMMUNITY BY DELIVERING ACCESSIBLE, QUALITY, COMPREHENSIVE PATIENT CARE. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 2 0 0 0 0 0 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 X THE ORGANIZATION 8165995680 3801 DR MARTIN LUTHER KING JR BLVD KANSAS CITY MO 64130 X JERON RAVIN PRESIDENT/CEO, SWOPE HEALTH SERVICES 1.00 50.00 X X 0 617070 26908 ANGELA SMART SECRETARY 1.00 40.00 X X 0 185101 27429 ESSENCE MONTGOMERY DIRECTOR/CFO, SWOPE HEALTH SERVICES 1.00 50.00 X X 0 108458 7155 DANA CUTLER DIRECTOR 1.00 1.00 X 0 0 0 DAVID WHALEN DIRECTOR 1.00 0.00 X 0 0 0 0 910629 61492 0 0 1 0 0 0 0 0 0 0 0 0 0 0 11326969 0 433031 0 11760000 0 11760000 0 11760000 X 0 0 0 0 0 0 0 11760000 0 X X 0 1 X 1 0 X X X 1 SWOPE HEALTH SERVICES 430957840 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 NEW MARKET TAX CREDIT LIABILITY 11760000 11760000 X PART X, LINE 2: SWOPE HEALTH SERVICES, SWOPE PARKWAY HOUSING, INC., SWOPE HEALTH KCK NMTC QALICB, INC., AND SWOPE HEALTH FOUNDATION ARE TAX-EXEMPT ORGANIZATIONS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO INCOME TAXES ARE REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. FORMS 990 FILED BY SWOPE HEALTH SERVICES, SWOPE PARKWAY HOUSING, INC., SWOPE HEALTH KCK NMTC QALICB, INC., AND SWOPE HEALTH FOUNDATION ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. THE ACCOUNTING GUIDANCE ON INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED AND DISCLOSED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE DISCLOSURE OR ADJUSTMENT. 0 0 0 0 0 0 0 0 0 JERON RAVIN PRESIDENT/CEO, SWOPE HEALTH SERVICES 0 544210 0 63500 0 9360 0 13504 0 13404 0 643978 0 0 ANGELA SMART SECRETARY 0 183540 0 0 0 1561 0 6899 0 20530 0 212530 0 0 FORM 990, PART VI, SECTION A, LINE 7A SWOPE HEALTH KCK NMTC QALICB INC'S BOARD OF DIRECTORS ARE APPOINTED BY THE BOARD OF DIRECTORS OF SWOPE HEALTH SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8A SWOPE HEALTH KCK NMTC QALICB INC'S BOARD OF DIRECTORS DID NOT HOLD ANY MEETINGS IN 2024. FORM 990, PART VI, SECTION A, LINE 8B SWOPE HEALTH KCK NMTC QALICB INC DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B SWOPE HEALTH KCK NMTC QALICB PRESENTS AND DISCUSSES IT FORM 990 WITH ITS BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE ANNUALLY THE CONFLICT OF INTEREST DISCLOSURE FORM AND PROVIDE PERIODIC UPDATES TO THE FORM AS MAY BE NECESSARY. ANY CONFLICT IDENTIFIED WILL REQUIRE RECUSAL OF THE DIRECTOR, OFFICER, OR KEY EMPLOYEE WHERE APPROPRIATE. A HUMAN RESOURCES REPRESENTATIVE REVIEWS THE CONFLICT OF INTEREST DISCLOSURES AND DETERMINES IF THERE IS A POTENTIAL CONFLICT. THE REPRESENTATIVE THEN FORWARDS THE DISCLOSURES WITH POTENTIAL CONFLICTS TO THE VICE PRESIDENT OF HUMAN RESOURCES WHO DETERMINES IF THERE IS A CONFLICT AND IF FURTHER ACTION IS NECESSARY. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, LINE 1A: SWOPE HEALTH SERVICES, SWOPE PARKWAY HOUSING, INC., SWOPE HEALTH KCK NMTC QALICB INC., AND SWOPE HEALTH FOUNDATION ARE RELATED ENTITIES. AS A RESULT, BOARD OVERLAP EXISTS AMONG THESE ENTITIES, AND IT WOULD BE ADMINISTRATIVELY IMPRACTICAL FOR MEMBERS OF THE GOVERNING BOARD AND THE EXECUTIVE TEAM TO BREAKOUT THEIR HOURS DEVOTED AMONG EACH ORGANIZATION. THE AMOUNTS REPORTED AS REPORTABLE COMPENSATION FOR OFFICERS, UNLESS OTHERWISE NOTED ELSEWHERE IN PART VII, ARE FOR SERVICES RENDERED ON BEHALF OF SWOPE HEALTH SERVICES AND SWOPE PARKWAY HOUSING, INC. ALL REPORTABLE COMPENSATION, UNLESS OTHERWISE NOTED IN PART VII, IS PAID BY SWOPE HEALTH SERVICES. FORM 990, PART XII, LINE 2C: SWOPE HEALTH KCK NMTC QALICB INC IS INCLUDED IN A CONSOLIDATED AUDIT REPORT WITH SWOPE HEALTH SERVICES, A RELATED ENTITY. THE SWOPE HEALTH SERVICES' FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT PROCESS, INCLUDING REVIEW AND DISCUSSION OF THE ANNUAL AUDIT RESULTS WITH THE INDEPENDENT ACCOUNTANT. THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM PRIOR TAX YEARS. FORM 990, SIGNIFICANT ITEM IN 2024 REPORTING: IN DECEMBER 2024, THE ORGANIZATION CLOSED ON A NEW MARKETS TAX CREDIT (NMTC) TRANSACTION FOR THE KANSAS CITY KANSAS (KCK) WOMEN'S & CHILDREN'S CENTER PROJECT AS PART OF THE KCK COMMUNITY EDUCATION, HEALTH & WELLNESS CENTER. LOCAL PARTNERS, CENTRAL BANK OF KANSAS CITY AND LEGACY BANK OF SPRINGFIELD, PROVIDED THE $12,000,000 NMTC ALLOCATION AS COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS (CDFIS). CAPITAL ONE IS THE TAX CREDIT INVESTOR, WHO CONTRIBUTED $3,744,000 OF CAPITAL WHICH COMBINED WITH A $8,496,000 LEVERAGE LOAN FROM THE SWOPE HEALTH FOUNDATION PROVIDES CONSTRUCTION FINANCING FOR THE NEW BUILDING. THE DEAL FOLLOWS A TYPICAL NMTC STRUCTURE AND WAS PLACED FOR A MANDATORY SEVEN-YEAR PERIOD, WITH SWOPE HEALTH FOUNDATION ACTING AS THE "LEVERAGE LENDER." THE FOUNDATION HAS COMMITTED $8,496,000 IN THE FORM OF A LEVERAGE LOAN TO THE NMTC INVESTMENTFUND WITH THE KANSAS COMMERCE DEPARTMENT SUPPORTING CONSTRUCTION OF THE BUILDING BY CONTRIBUTING $4,500,000 OF THIS AMOUNT. THE FIRST PAYMENT OF $2,250,000 HAS ALREADY BEEN RECEIVED, AND THE REMAINING FUNDING WILL BE DRAWN DOWN AS THE CONSTRUCTION IS COMPLETED. THE FINANCIAL STATEMENT IMPACT OF THE NMTC TRANSACTION IS REFLECTED ON THE FORM 990, PART X, LINES 1 AND 25, COLUMN B. SWOPE HEALTH SERVICES 3801 DR MARTIN LUTHER KING JR BLVD KANSAS CITY MO 64130 430957840 COMMUNITY HEALTH CENTER MO 501(C)(3) LINE 7 N/A 0 SWOPE HEALTH FOUNDATION 3801 DR MARTIN LUTHER KING JR BLVD KANSAS CITY MO 64130 431497518 RAISE FUNDS TO SUPPORT THE CLINICAL PROGRAMS OF SWOPE HEALTH SERVICES MO 501(C)(3) LINE 12A, I SWOPE HEALTH SERVICES 1 SWOPE PARKWAY HOUSING 3801 DR MARTIN LUTHER KING JR BLVD KANSAS CITY MO 64130 431531202 PROVIDE HOUSING TO HANDICAPPED CLIENTS MO 501(C)(3) LINE 7 SWOPE HEALTH SERVICES 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0