Civic Intelligence

Yehowa Medical Services

EIN 27-4383137 • 501(c)3 • Los Angeles, CA

Profile

We are non-profit health center committed to provide medical care to who are geographically and economically disadvantaged individuals and families in the under-served area in los angeles county. The service include pregnancy testing, prenatal care, family planning, gynecology, chronic disease management, hiv/aids testing, pediatrics, health education and nutritional counseling.

1039 W Florence AvenueLos Angeles, CA 90044

www.yehowamedicalservices.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.36x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$618,286

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

66th percentile

9.5%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$19,982,047

Up $1,736,598 (+9.5%) from 2023

Liabilities

Up

$5,594,989

Up $1,154,975 (+26%) from 2023

Net Assets

Up

$14,387,058

Up $581,623 (+4.2%) from 2023

Revenue

Down

$15,349,388

Down $2,096,884 (-12%) from 2023

Expenses

Up

$14,767,765

Up $3,012,139 (+26%) from 2023

Net Income

Down

$581,623

Down $5,109,023 (-90%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$10M$0-$10MAssets 2012: $85,425Liabilities 2012: $80,870Net Assets 2012: $4,5552012Assets 2013: $211,654Liabilities 2013: $221,159Net Assets 2013: -$9,5052013Assets 2014: $271,247Liabilities 2014: $332,141Net Assets 2014: -$60,8942014Assets 2015: $235,328Liabilities 2015: $343,795Net Assets 2015: -$108,4672015Assets 2018: $829,293Liabilities 2018: $635,016Net Assets 2018: $194,2772018Assets 2021: $2,583,184Liabilities 2021: $1,452,260Net Assets 2021: $1,130,9242021Assets 2022: $10,536,816Liabilities 2022: $2,317,410Net Assets 2022: $8,219,4062022Assets 2023: $18,245,449Liabilities 2023: $4,440,014Net Assets 2023: $13,805,4352023Assets 2024: $19,982,047Liabilities 2024: $5,594,989Net Assets 2024: $14,387,0582024

Highlighted filing

2024

Assets$19,982,047
Liabilities$5,594,989
Net Assets$14,387,058

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2012: $315,8362012Revenue 2013: $1,016,463Expenses 2013: $1,036,721Net Income 2013: -$20,2582013Revenue 2014: $1,088,362Expenses 2014: $1,139,751Net Income 2014: -$51,3892014Revenue 2015: $1,192,075Expenses 2015: $1,239,648Net Income 2015: -$47,5732015Revenue 2018: $1,794,310Expenses 2018: $1,888,528Net Income 2018: -$94,2182018Revenue 2021: $5,172,521Expenses 2021: $4,082,054Net Income 2021: $1,090,4672021Revenue 2022: $14,931,956Expenses 2022: $7,843,474Net Income 2022: $7,088,4822022Revenue 2023: $17,446,272Expenses 2023: $11,755,626Net Income 2023: $5,690,6462023Revenue 2024: $15,349,388Expenses 2024: $14,767,765Net Income 2024: $581,6232024

Highlighted filing

2024

Revenue$15,349,388
Expenses$14,767,765
Net Income$581,623

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 9, 2024
Return Version
2023v6.0
Gross Receipts
$15,349,388
Mission and Program Overview

Mission

The mission of the organization is to provide high quality medical and social services to individuals and families regardless of their social, economic or ethnic backgrounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$13,805,435$14,387,058▲ $581,623
Cash and Non-Interest-Bearing Accounts$3,760,652$4,523,971▲ $763,319
Land, Buildings, and Equipment, Net$1,945,005$3,457,188▲ $1,512,183
Accounts Receivable$880,150$1,260,091▲ $379,941
Intangible Assets$650,000--
Prepaid Expenses and Deferred Charges$10,557$116,183▲ $105,626
Other Notes and Loans Receivable, Net$52,000$52,000→ $0
Total Assets$18,245,449$19,982,047▲ $1,736,598
Other Assets Total$10,947,085$10,572,614▼ $374,471
Liabilities
Other Liabilities$2,454,577$3,627,305▲ $1,172,728
Unsecured Notes Loans Payable$1,397,843$1,117,605▼ $280,238
Accounts Payable and Accrued Expenses$343,074$597,406▲ $254,332
Mortgage Notes Payable Secured by Investment Property$244,520$252,673▲ $8,153
Total Liabilities$4,440,014$5,594,989▲ $1,154,975
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,805,435$14,387,058▲ $581,623
Total Liabilities and Net Assets / Fund Balance$18,245,449$19,982,047▲ $1,736,598

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,193,889$485,595$1,679,484
Leasehold Improvements$741,191$448,393$1,189,584
Buildings$763,674$82,242$845,916
Other Land Buildings$404,350-$404,350
Land$354,084-$354,084
Other Assets Org$161,696--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas TwehCeopresidentFT$434,385$183,901$618,286
Abigail GordorCOOFT$334,769$141,716$476,485
John Paul RudolphCFOFT$298,385$160,873$459,258
Edward OpokuCMO-$430,300-$430,300
Edward Opoku DrCMO-$171,382$461,275$430,300
Anthony BuiNurse PractitionerFT$151,419$15,275$202,737
Paul BuanNurse PractitionerFT$167,260$946$167,260
Aylmer GozumNurse PractitionerFT$165,688$165,688$165,688

Board Members and Trustees

NameTitle
William C AddisonBoard Chairperson
Gertrude LeonVice Chairperson
Eiffel BullardBoard Member
Erica HerreraBoard Member
Erlinda AbellaBoard Member
Felix AdjeiBoard Member
Jane AryeeBoard Member
Martha AmersonBoard Member
Mesbel MahamoudBoard Member
Prosper AbormegahBoard Member
Rafaela MehvaryBoard Member
Paulyn BeyanBoard Secretarytreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Igen Medical INCMedical Personnel222 FOOTHILLS BLVD, La Canada Flintridge, CA 91011$430,300
Gto SecurityConstruction2202 S FIGUEORA ST STE 134, Los Angeles, CA 90007$224,012
Nantucket Construction LLC-488 E OCEAN BLVD, Long Beach, CA 90802$222,320
Aylmer Gozum Nursing CorporationMedical Personnel6556 CERRITOS AVE, Long Beach, CA 90805$165,688
Damian F RamirezSecurity11484 ARCHWOOD ST, North Hollywood, CA 91606$136,110
Revenue and Support

Revenue Composition

Contributions and Grants
$1,683,339
Program Service Revenue
$13,424,960
Investment Income
$153,672
Other Revenue
$87,417
Change in Net Assets
$581,623

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,349,387
Total Revenue per Audited Statements
$15,349,387
Total Revenue per Form 990
$15,349,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,571,248
Other Expenses$6,306,406
Grants and Similar Amounts Paid$1,890,111
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,871,428$908,977-$5,780,405
Fees for Services Other$2,050,148$238,036-$2,288,184
Grants to Domestic Orgs$1,890,111--$1,890,111
All Other Expenses$1,178,072$102,203-$1,280,275
Occupancy$496,755$107,479-$604,234
Payroll Taxes$334,541$62,423-$396,964
Insurance$264,968$57,329-$322,297
Conferences and Meetings$221,528$47,930-$269,458
Office Expenses$211,361$45,732-$257,093
Pension Plan Contributions$191,841$35,796-$227,637
Depreciation Depletion$161,366$34,913-$196,279
Other Employee Benefits$140,100$26,142-$166,242
Fees for Services Legal$108,302$23,432-$131,734
Fees for Services Accounting$105,688$22,867-$128,555
Other Expenses$94,882$20,529-$115,411
Travel-$88,114-$88,114
Interest$64,002--$64,002
Total Functional Expenses$12,900,947$1,866,818$0$14,767,765

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,767,765
Total Expenses per Form 990$14,767,765
Total Expenses per Audited Statements$14,117,765
Expenses Not Reported on Form 990$-650,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Leases - Noncurrent$2,980,308
Operating Leases - Current$646,997
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The chief financial officer and accounting team of the organzation perform the initial review of the form 990 for its accuracy and reasonableness by comparing it to the organizations accounting and other records. Any discrepancies are investigated and reconciled/corrected immediately. Prior to the submittion of form 990, it is reviewed and approved by the organizations ceo and board of directors.

Conflict of interest policy compliance Part VI line 12C

The organization has a comflict of interest policy. Under the policy, a covered person (board members, officers, employees, contractors and agents) are required to complete an annual conflict of interest disclosure form. The completion of a disclosure form does not relieve such covered persons of the obligation to comply with the policy with regard to conflicts of interest that may occur after the filing of the disclosure form. It is required that all such covered persons disclose additional conflicts of interest that arise following the filing of the disclosure form. Board members report to the chairman of the board, the chairman of the board reports to the vice chair, the ceo reports to the chairman of the board, and all other covered persons report to the ceo under the policy.

CEO executive director top management comp Part VI line 15A

The board of directors has a process for reviewing and approving the compensation of key employees on a regular basis to determine it is fair and reasonable. When ceo and other executive level compensation was set at the beginning of the fiscal year, the finance committee of the board, which is composed of entirely individuals who do not have a conflict of interest to the compensation arrangement, considered comparability data from similarly situated organzations. The finance committee presented its determination and rationale for the compensation packages to the board. The meeting minutes adequately documented the basis for the boards determinations.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Yehowa Medical Services
EIN
27-4383137
Address
1039 W FLORENCE AVENUE, LOS ANGELES, CA 90044

Signing Officer

Name
John Paul Rudolph
Title
CFO
Phone
3237761500
Signed
2024-10-09
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
72
Volunteers
11

Preparer

Firm
Michael J Hacia CPA Prof Corp
Address
5963 AMOS AVENUE, LAKEWOOD, CA 90712
Preparer
Michael J Hacia
Phone
5628442222
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Medical independent contractors $ 733,422lab services 596,781other contact services 272,463total $1,602,666

List of other expenses Part IX line 24E

Pharmacy $ 4,950bank charges 19,353janitorial 149,289auto 16,994medical waste 5,264repairs & maintenance 67,862taxes & licenses 9,123workers compensation 20,095total $292,930

Part III response or note to any other line in Part III

Children services: yehowa facilities provide primary care services for children on either a consultative or routine basis. This includes infants, children and adolescents from birth to 19 years of age.dental services: all services are performed in yehowas in-house facilities. We provide quality dental care from our experienced dentists and staff.health education: yehowa offers various programs to its patients that focus on disease prevention and self-managment to promote healthy lifestyle behaviors. Both classes and health education materials are available to patients and community members free of charge.senior services: yehowa is helping seniors in under-served communities to add years to their lives and life to their years. This is accomplished through a range of activities, fitness programs, health screenings, immunications and health fairs.mental health: all mental heal services are referred to affiliated mental health care facilities to ensure that all patients receive the appropriate mental health care that they need.

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