Civic Intelligence

Columbia Basin Health Association

EIN 91-0896701 • 501(c)3 • Othello, WA

Profile

To assure equal access to quality health care to all persons regardless of age, sex, color, ethnicity, national origin, or the ability to pay.primary activities: medical, dental, vision and related healthcare services.

1515 E Columbia StreetOthello, WA 99344

www.cbha.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.12x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.22x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$810,538

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

78th percentile

14%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-27%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$138,327,740

Up $17,068,480 (+14%) from 2023

Liabilities

Up

$17,172,689

Up $5,153,350 (+43%) from 2023

Net Assets

Up

$121,155,051

Up $11,915,130 (+11%) from 2023

Revenue

Down

$76,390,140

Down $28,241,675 (-27%) from 2023

Expenses

Down

$67,255,076

Down $27,166,856 (-29%) from 2023

Net Income

Down

$9,135,064

Down $1,074,819 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $50,965,987Liabilities 2010: $9,437,695Net Assets 2010: $41,528,2922010Assets 2011: $52,911,243Liabilities 2011: $11,373,170Net Assets 2011: $41,538,0732011Assets 2012: $57,935,337Liabilities 2012: $11,536,365Net Assets 2012: $46,398,9722012Assets 2013: $63,510,432Liabilities 2013: $11,947,878Net Assets 2013: $51,562,5542013Assets 2014: $66,391,389Liabilities 2014: $12,703,720Net Assets 2014: $53,687,6692014Assets 2015: $69,024,774Liabilities 2015: $11,565,854Net Assets 2015: $57,458,9202015Assets 2016: $73,697,744Liabilities 2016: $14,760,961Net Assets 2016: $58,936,7832016Assets 2017: $90,610,796Liabilities 2017: $30,204,565Net Assets 2017: $60,406,2312017Assets 2018: $85,273,819Liabilities 2018: $20,760,089Net Assets 2018: $64,513,7302018Assets 2019: $88,237,752Liabilities 2019: $16,456,633Net Assets 2019: $71,781,1192019Assets 2020: $98,253,412Liabilities 2020: $19,033,155Net Assets 2020: $79,220,2572020Assets 2021: $104,325,193Liabilities 2021: $11,624,350Net Assets 2021: $92,700,8432021Assets 2022: $110,075,194Liabilities 2022: $10,897,434Net Assets 2022: $99,177,7602022Assets 2023: $121,259,260Liabilities 2023: $12,019,339Net Assets 2023: $109,239,9212023Assets 2024: $138,327,740Liabilities 2024: $17,172,689Net Assets 2024: $121,155,0512024

Highlighted filing

2024

Assets$138,327,740
Liabilities$17,172,689
Net Assets$121,155,051

Operations Trend

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

$150M$100M$50M$0Expenses 2010: $31,684,2102010Revenue 2011: $31,378,529Expenses 2011: $31,368,748Net Income 2011: $9,7812011Revenue 2012: $33,288,867Expenses 2012: $29,215,445Net Income 2012: $4,073,4222012Expenses 2013: $30,453,8042013Revenue 2014: $34,475,941Expenses 2014: $32,584,309Net Income 2014: $1,891,6322014Revenue 2015: $39,341,503Expenses 2015: $35,094,728Net Income 2015: $4,246,7752015Revenue 2016: $41,146,961Expenses 2016: $39,314,520Net Income 2016: $1,832,4412016Revenue 2017: $43,320,681Expenses 2017: $42,875,704Net Income 2017: $444,9772017Revenue 2018: $50,680,575Expenses 2018: $45,488,524Net Income 2018: $5,192,0512018Revenue 2019: $51,665,189Expenses 2019: $45,665,602Net Income 2019: $5,999,5872019Revenue 2020: $53,618,102Expenses 2020: $46,936,577Net Income 2020: $6,681,5252020Revenue 2021: $64,489,572Expenses 2021: $51,936,791Net Income 2021: $12,552,7812021Revenue 2022: $68,046,793Expenses 2022: $58,198,616Net Income 2022: $9,848,1772022Revenue 2023: $104,631,815Expenses 2023: $94,421,932Net Income 2023: $10,209,8832023Revenue 2024: $76,390,140Expenses 2024: $67,255,076Net Income 2024: $9,135,0642024

Highlighted filing

2024

Revenue$76,390,140
Expenses$67,255,076
Net Income$9,135,064

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$138$17.2$121$76.4$67.3$9.14
2023Summary only. Only limited summary data is available for this year.$121$12.0$109$105$94.4$10.2
2022Summary only. Only limited summary data is available for this year.$110$10.9$99.2$68.0$58.2$9.85
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$104$11.6$92.7$64.5$51.9$12.6
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$98.3$19.0$79.2$53.6$46.9$6.68
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$88.2$16.5$71.8$51.7$45.7$6.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$85.3$20.8$64.5$50.7$45.5$5.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$90.6$30.2$60.4$43.3$42.9$0.44
2016Detailed filing. Detailed filing data is available for this year.$73.7$14.8$58.9$41.1$39.3$1.83
2015Detailed filing. Detailed filing data is available for this year.$69.0$11.6$57.5$39.3$35.1$4.25
2014Detailed filing. Detailed filing data is available for this year.$66.4$12.7$53.7$34.5$32.6$1.89
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.5$11.9$51.6$30.5
2012Summary only. Only limited summary data is available for this year.$57.9$11.5$46.4$33.3$29.2$4.07
2011Summary only. Only limited summary data is available for this year.$52.9$11.4$41.5$31.4$31.4$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.0$9.44$41.5$31.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Oct 11, 2025
Return Version
2023v6.0
Gross Receipts
$76,474,069
Mission and Program Overview

Mission

To provide equal access to quality health care to all persons regardless of age, sex, color, ethnicity, national origin, or the ability to pay.primary activities: medical, dental, vision and related healthcare services.

To provide equal access to quality health care to all persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$32,564,154$63,561,326▲ $30,997,172
Land, Buildings, and Equipment, Net$50,982,446$56,002,732▲ $5,020,286
Cash and Non-Interest-Bearing Accounts$12,483,261$5,568,569▼ $6,914,692
Accounts Receivable$3,536,986$4,110,985▲ $573,999
Savings and Temporary Cash Investments$15,604,884$3,456,807▼ $12,148,077
Prepaid Expenses and Deferred Charges$1,634,997$1,576,232▼ $58,765
Investments Other Securities$1,208,671$1,207,907▼ $764
Pledges and Grants Receivable$1,450,013$1,060,742▼ $389,271
Inventories for Sale or Use$589,991$759,773▲ $169,782
Total Assets$121,259,260$138,327,740▲ $17,068,480
Other Assets Total$1,203,857$1,022,667▼ $181,190
Liabilities
Accounts Payable and Accrued Expenses$11,565,387$16,500,257▲ $4,934,870
Deferred Revenue-$400,366-
Other Liabilities$453,952$272,066▼ $181,886
Total Liabilities$12,019,339$17,172,689▲ $5,153,350
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$109,239,921$121,155,051▲ $11,915,130
Total Net Assets Fund Balance$109,239,921$121,155,051▲ $11,915,130
Total Liabilities and Net Assets / Fund Balance$121,259,260$138,327,740▲ $17,068,480

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$35,213,073$23,727,108$58,940,181
Equipment$6,748,076$8,050,148$14,798,224
Other Land Buildings$7,518,095-$7,518,095
Land$6,523,488-$6,523,488
Leasehold Improvements$0$272,926$272,926
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Hung MiuCMOFT$347,308$463,230$810,538
Bashar ElaliPhysicianFT$263,101$267,780$530,881
Nieves GomezCEOFT$288,204$234,283$522,487
Catherine DinglasanPhysicianFT$245,192$209,656$454,848
Syed GillaniPhysicianFT$228,899$169,402$398,301
Dr Ji H ChoiCDOFT$207,981$172,811$380,792
Joshua BunchCFOFT$188,270$187,129$375,399
Matthew PainterPhysicianFT$230,481$133,581$364,062
Alaa AtfehPhysicianFT$228,959$111,780$340,739
Randel StevensCIOFT$187,729$80,994$268,723
Kelly CarlsonCAOFT$151,621$73,305$224,926
Jonathan MaderaVP of OperationsFT$131,675$79,118$210,793
Stacey Short Vp of Quality& Value-based SolutionsFT$157,025$34,860$191,885
Joe MontemayorBoard Chair-$850-$850
Dora BerazaBoard Secretary-$850-$850
Maria RosalesBoard Member-$850-$850
Scott HarrisBoard Vice Chair-$750-$750
Maria QuezadaBoard Member-$750-$750
Deborah BussBoard Treasurer-$700-$700
Gloria OchoaBoard Member-$700-$700
Marisol QuezadaBoard Member-$700-$700
Martha HoltBoard Member-$650-$650
Martin GallardoBoard Member-$600-$600
Janelle BogdenBoard Member-$500-$500
Enrique MironBoard Member-$450-$450

Highest Paid Contractors

ContractorServicesLocationCompensation
Inland Northwest Imaging PsRadiology Services801 S STEVENS STREET, Spokane, WA 99204$303,677
Interpath Laboratory INCLaboratory Testing ServicesPO BOX 1208, Pendleton, OR 97801$291,836
Community Clinic NetworkProfessional Services502 ORONDO AVENUE, Wenatchee, WA 98801$167,492
Nuvodia LLCProfessional Services801 S STEVENS STREET, Spokane, WA 99204$158,951
Gamache Maintenance LLCLandscaping Services1212 COLUMBIA PARK TRAIL SUITE 107, Richland, WA 99352$154,516
Revenue and Support

Revenue Composition

Contributions and Grants
$11,444,215
Program Service Revenue
$62,554,099
Investment Income
$2,388,139
Other Revenue
$3,687
All Other Contributions
$331,412
Change in Net Assets
$9,135,064

Audited Revenue Reconciliation

Revenue per Audited Statements
$69,975,466
Revenue Not Reported on Financial Statements
$6,414,674
Revenue Not Reported on Form 990
$2,816,408
Other Revenue Adjustments
$6,209,606
Total Revenue per Audited Statements
$72,791,874
Total Revenue per Form 990
$76,390,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$44,108,114
Other Expenses$23,124,962
Grants and Similar Amounts Paid$22,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$29,051,044$4,117,300-$33,168,344
Depreciation Depletion$2,740,265$700,744-$3,441,009
Current Officers, Directors, Trustees, and Key Employees$1,132,792$1,861,099-$2,993,891
Other Employee Benefits$2,373,496$600,603-$2,974,099
Payroll Taxes$2,244,240$601,213-$2,845,453
Fees for Services Other$1,843,660$957,445-$2,801,105
Office Expenses$1,954,270$648,063-$2,602,333
Pension Plan Contributions$1,629,683$496,644-$2,126,327
Occupancy$683,875$506,224-$1,190,099
All Other Expenses$591,178$491,639-$1,082,817
Advertising$334,294$480,836-$815,130
Other Expenses$486,874$457,749-$486,874
Information Technology$273,271$176,168-$449,439
Travel$144,881$137,196-$282,077
Fees for Service Investment Mgmnt Fees-$205,068-$205,068
Insurance$99,845$73,906-$173,751
Conferences and Meetings$99,537$73,792-$173,329
Fees for Services Accounting-$133,051-$133,051
Fees for Services Legal-$98,050-$98,050
Grants to Domestic Orgs$22,000--$22,000
Total Functional Expenses$54,230,201$13,024,875$0$67,255,076

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$67,255,076
Total Expenses per Audited Statements$66,599,476
Expenses per Audited Statements$66,563,134
Expenses Not Reported on Financial Statements$691,942
Other Expense Adjustments$486,874
Expenses Not Reported on Form 990$36,342
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wahluke School DistrictMattawa, WAWahluke School Dist.Purchase of Portable Building$22,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$36,342
Gaming Gross Income$3,890
Fundraising Gross Income$0
Gaming Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Color Run$77,198-$34,684-
Total Events$77,198-$36,342$-36,342
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kristen StevensSpouse of Randel Stevens, CioEmployee CompensationNo$69,168
Jude AlsarrajSpouse of Bashar Elali, PhysicianEmployee CompensationNo$68,520
Myrna GomezSpouse of Nieves Gomez, CEOEmployee CompensationNo$39,027
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use Lease Liabilities$272,066
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
Yes
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, Part VI, Section A, Line 1A

The executive committee consist of the board's officers, plus two board memebers-at-large appointed by the president and approved by the board. The board of directors has responsbility and the authority to delegate all or a portion of its powers to the executive committee from time to time. Such delegation is accomplished either by resolution or by motion of the board.

Form 990, Part VI, Section B, Line 11B

The form 990 was prepared by the independent auditor and presented to senior management, the finance committee, and the board of directors for final review and approval before filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The conflict of interest statements are reviewed and enforced when disclosures arise. Subject to section 2 subsection f of this article any possible conflict of interest on the part of a board member shall be disclosed to the board. When any such interest becomes a matter of board action, such member shall not vote or use personal influence on the matter, and shall not be counted in the quorum for a meeting at which board action is to be taken on the interest. The member may, however, briefly state a position on the matter, and answer pertinent questions of board members. The minutes of all actions taken on such matters shall clearly reflect that these requirements have been met.

Form 990, Part VI, Section B, Line 15A

A consulting firm (merces, inc) has helped establish a pay structure of pay grades within the organization. All positions excluding providers are evaluated on a variety of measures to create the pay grades. There are three pay ranges in each scale that are reviewed annually for adjustment. Pay within a grade is determined from performance evaluations. In addition, cbha participates in the milliman usa compensation surveys annually for the 50th percentile compensation comparisons and/or calculations. The ceo's compensation is set by the board of directors. Other officers' compensation is set by the ceo. This process was last completed in 2024.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Columbia Basin Health Association
EIN
91-0896701
Phone
5094885256
Address
1515 E COLUMBIA STREET, OTHELLO, WA 99344

Signing Officer

Name
Nieves Gomez
Title
CEO
Phone
5094885256
Signed
2025-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nieves Gomez
Formed
1973
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
566
Volunteers
11

Preparer

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

Additional Explanations

PART XII, LINE 2C:

The process of, and responsibilities for, selecting the financial statement auditor and overseeing the financial statement audit did not change during the fiscal year.

Financial Statement Notes

PART X, LINE 2:

Under provisions of section 501(c)(3) of the internal revenue code, the association is exempt from federal income taxes, except for net income from unrelated business activities. As of november 30, 2024 and 2023, the association had no unrelated business activities subject to federal income taxes. Management evaluated the association's tax positions and concluded that the association had taken no significant uncertain tax positions that require adjustments to the financial statements to comply with provisions of topic 740 of the accounting standards codification. The association's tax returns are subject to review and examination by federal authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event expenses 36,342.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Net investment income 4,947,724. Gain on disposal of assets 15,413. Grants and contributions for capital purchases 759,595. Bad debt expense 486,874.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event expenses 36,342.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Bad debt expense 486,874.

Raw XML AppendixShowing 400 of 1,049 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0MEDICAL CARE - COLUMBIA BASIN HEALTH ASSOCIATION (CBHA) SERVED A TOTAL OF 40,776 INDIVIDUALS IN OUR SERVICE AREA - INCLUDING OTHELLO, MATTAWA, CONNELL, AND PASCO - FOR THE YEAR ENDED NOVEMBER 30, 2024. THE ORGANIZATION ALSO HAS A POLICY OF PROVIDING CARE TO PATIENTS WHO MEET CERTAIN CRITERIA UNDER ITS REDUCED FEE PROGRAM WITHOUT A CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. DURING THE YEAR THE ORGANIZATION PROVIDED $2,296,164 OF DISCOUNTED MEDICAL SERVICES.
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IRS990/MissionDesc0TO PROVIDE EQUAL ACCESS TO QUALITY HEALTH CARE TO ALL PERSONS REGARDLESS OF AGE, SEX, COLOR, ETHNICITY, NATIONAL ORIGIN, OR THE ABILITY TO PAY.PRIMARY ACTIVITIES: MEDICAL, DENTAL, VISION AND RELATED HEALTHCARE SERVICES.

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