Civic Intelligence

Yvfwc Healthcare Facilities Development

EIN 87-3691173 • 501(c)3 • Toppenish, WA

Profile

Yvfwc healthcare facilities development ii 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 ii was created to facilitate a new market tax credits (nmtc) project as defined in section 45d of the irc.

PO Box 190Toppenish, WA 98948

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.41x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

100th percentile

102%

Higher net margin than 100% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$714,807

Higher top officer pay than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

22nd percentile

-2.3%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Assets

Down

$31,562,031

Down $728,753 (-2.3%) from 2024

Liabilities

Up

$12,901,915

Up $192,748 (+1.5%) from 2024

Net Assets

Down

$18,660,116

Down $921,501 (-4.7%) from 2024

Revenue

Down

-$905,437

Down $3,687 (-0.4%) from 2024

Expenses

Down

$16,064

Down $9,674 (-38%) from 2024

Net Income

Up

-$921,501

Up $5,987 (+0.6%) from 2024

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2022: $21,931,606Liabilities 2022: $15,221,979Net Assets 2022: $6,709,6272022Assets 2023: $34,149,250Liabilities 2023: $13,640,145Net Assets 2023: $20,509,1052023Assets 2024: $32,290,784Liabilities 2024: $12,709,167Net Assets 2024: $19,581,6172024Assets 2025: $31,562,031Liabilities 2025: $12,901,915Net Assets 2025: $18,660,1162025

Highlighted filing

2025

Assets$31,562,031
Liabilities$12,901,915
Net Assets$18,660,116

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2022: $6,772,993Expenses 2022: $63,366Net Income 2022: $6,709,6272022Revenue 2023: $14,001,005Expenses 2023: $201,527Net Income 2023: $13,799,4782023Revenue 2024: -$901,750Expenses 2024: $25,738Net Income 2024: -$927,4882024Revenue 2025: -$905,437Expenses 2025: $16,064Net Income 2025: -$921,5012025

Highlighted filing

2025

Revenue-$905,437
Expenses$16,064
Net Income-$921,501

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 13, 2026
Return Version
2024v5.5
Gross Receipts
$546,064
Mission and Program Overview

Mission

Yvfwc healthcare facilities development ii is a support organization to yvfwc, which provides healthcare and other social services to low income populations. Yvfwc healthcare facilities development ii was created to facilitate a new market tax credits (nmtc) project as defined in section 45d of the irc.

Yfhd ii is a support organization to yvfwc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$30,731,135$29,669,930▼ $1,061,205
Cash and Non-Interest-Bearing Accounts$1,171,166$1,107,554▼ $63,612
Accounts Receivable$371,064$767,128▲ $396,064
Total Assets$32,290,784$31,562,031▼ $728,753
Other Assets Total$17,419$17,419→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$12,687,400$12,706,953▲ $19,553
Accounts Payable and Accrued Expenses-$173,194-
Other Liabilities$21,767$21,768▲ $1
Total Liabilities$12,709,167$12,901,915▲ $192,748
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,581,617$18,660,116▼ $921,501
Total Net Assets Fund Balance$19,581,617$18,660,116▼ $921,501
Total Liabilities and Net Assets / Fund Balance$32,290,784$31,562,031▼ $728,753

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$22,723,563$2,531,646$25,255,209
Land$6,772,993-$6,772,993
Other Land Buildings$173,374-$173,374
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom SakChair
Virginia SantillanesVice Chair
K Peter ToopDirector (as of January 2025)
Mark KodayDirector (through January 2025)
Christine TrotterChief Executive Officer
Grace AlmaguerChief Financial Officer
Sarah ShippenSecretary
Patricia MyersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-905,437
Change in Net Assets
$-921,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,064
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$13,045-$13,045
Fees for Services Accounting-$3,019-$3,019
Total Functional Expenses$0$16,064$0$16,064
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
Payable to Related Party$21,768
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 of yvfwc healthcare facilities development ii'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 conflicts 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.

Filing and Contact Details

Filer

Filer Name
Yvfwc Healthcare Facilities Development
EIN
87-3691173
Phone
5098655898
Address
PO BOX 190, TOPPENISH, WA 98948

Signing Officer

Name
Grace Almaguer
Title
CFO
Phone
5098655898
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine Trotter
Formed
2021
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Cliftonlarsonallen Llp
Address
10700 NORTHUP WAY SUITE 200, BELLEVUE, WA 98004
Preparer
Kurt Bennion CPA
Phone
4252506100
Supplemental Narrative

Additional Explanations

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.

Financial Statement Notes

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, 2025 and 2024, 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.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THREE OF YVFWC HEALTHCARE FACILITIES DEVELOPMENT II'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 II. 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 II'S DECISIONS AT ALL TIMES DURING THE YEAR.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1YVFWC HEALTHCARE FACILITIES DEVELOPMENT II'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 II'S BOARD OF DIRECTORS. THESE INDIVIDUALS ALSO ENSURE THAT YVFWC HEALTHCARE FACILITIES DEVELOPMENT II IS RESPONSIVE TO THOSE COMMUNICATIONS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2YVFWC HEALTHCARE FACILITIES DEVELOPMENT II'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 AGENA AND WOULD STILL BE OWNED BY AGENA IF NOT FOR THE NEW MARKETS TAX CREDIT.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION D, LINE 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION E, LINE 2A:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2B:
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER 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, 2025 AND 2024, 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1105250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2309461
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTINE TROTTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1K PETER TOOP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2GRACE ALMAGUER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR (AS OF JANUARY 2025)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2CHIEF FINANCIAL OFFICER
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1632096
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2404332
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE 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: INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1YAKIMA 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.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BEFORE 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 OF YVFWC HEALTHCARE FACILITIES DEVELOPMENT II'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PERIODIC REMINDERS ARE MADE TO BOARD MEMBERS CONCERNING THE CONFLICT OF INTEREST POLICY. QUESTIONS CONCERNING CONFLICTS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DURING THE FISCAL YEAR, THERE WERE NO CHANGES TO THE PROCESS FOR SELECTING THE FINANCIAL STATEMENT AUDITOR OR FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0YAKIMA VALLEY FARM WORKERS CLINIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1YAKIMA VALLEY FARM WORKERS CLINIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YAKIMA VALLEY FARM WORKERS CLINIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1AGENA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2YVFWC HEALTHCARE FACILITIES DEVELOPMENT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1203316363
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HEALTH CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORT ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SUPPORT ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 12C, III-FI
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2PO BOX 190
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00

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