2024-09-17T13:18:09-05:00 2023-12-31 221478099 COHNREZNICK LLP 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2023-01-01 843849726 KO-KWEL WELLNESS CENTER QALICB KO-K 5417560904 3050 TREMONT STREET NORTH BEND OR 97459 KYLE VIKSNEHILL SECRETARY AND TREASURER 5417560904 2024-09-17 1 0 LORI ROTHE YOKOBOSKY CPA P01273422 4107834900 2024-09-11 2023 2024-08-08 14:25:15Z KYLE VIKSNEHILL 3050 TREMONT STREET NORTH BEND OR 97459 684272 0 X N/A X 2019 OR THE CORPORATION IS ORGANIZED AND MUST BE OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE COQUILLE INDIAN TRIBE, A FEDERALLY RECOGNIZED INDIAN TRIBE ("TRIBE") AND THEREFORE TO REDUCE THE BURDENS OF GOVERNMENT.THE CORPORATION'S MOST SIGNIFICANT ACTIVITIES RELATE TO THE CONSTRUCTION OF THE KO-KWEL WELLNESS CENTER. CONTSTRUCTION WAS COMPLETED IN JUNE 2021, AT WHICH POINT THE LAND AND NEWLY CONSTRUCTED FACILITY WAS LEASED BACK TO THE TRIBE IN ORDER FOR TRIBE TO PROVIDE HEALTH AND WELLNESS PROGRAMS, SERVICES, AND BENEFITS TO MEMBERS OF THE TRIBE. 3 2 0 2 0 0 0 0 684272 684272 0 0 0 0 684272 684272 217675 328259 0 0 0 0 0 0 0 658642 660172 876317 988431 -192045 -304159 11305804 11001645 11640000 11640000 -334196 -638355 X THE CORPORATION IS ORGANIZED AND MUST BE OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE COQUILLE INDIAN TRIBE, A FEDERALLY RECOGNIZED INDIAN TRIBE ("TRIBE") AND THEREFORE TO REDUCE THE BURDENS OF GOVERNMENT.THE CORPORATION'S MOST SIGNIFICANT ACTIVITIES RELATE TO THE CONSTRUCTION OF THE KO-KWEL WELLNESS CENTER, WHICH WAS COMPLETED IN 2021. THE KO-KWEL WELLNESS CENTER WAS SUBSEQUENTLY LEASED BACK TO THE TRIBE IN ORDER FOR TRIBE TO PROVIDE HEALTH AND WELLNESS PROGRAMS, SERVICES, AND BENEFITS TO MEMBERS OF THE TRIBE. 0 0 974096 328259 684272 THE KO-KWEL WELLNESS CENTER WAS LEASED TO THE TRIBE IN ORDER FOR THE TRIBE TO PROVIDE HEALTH AND WELLNESS PROGRAMS, SERVICES, AND BENEFITS TO ITS MEMBERS. 974096 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 1 0 0 0 1 0 1 1 0 0 0 1 0 1 0 0 0 0 0 X KYLE VIKSNEHILL 5417560904 3050 TREMONT STREET NORTH BEND OR 97459 BILLY RICE VICE PRESIDENT 0.10 X X 0 0 0 GARY LEVA PRESIDENT 0.10 X X 0 0 0 KYLE VIKSNEHILL SECRETARY & TREASURER, DIR 1.00 40.00 X X 0 258465 21081 0 258465 21081 0 0 1 0 0 RENTAL INCOME 532000 684272 684272 684272 684272 684272 0 0 328259 328259 14335 14335 67380 67380 116400 116400 462057 462057 988431 974096 14335 0 108670 61170 426581 673169 11441700 1174394 10729363 10267306 41190 0 11305804 11001645 11640000 11640000 11640000 11640000 X -334196 -638355 -334196 -638355 11305804 11001645 -304159 0 X 0 1 X 0 0 X X 1 COQUILLE INDAN TRIBE 931073003 6 1 328259 0 1 328259 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X PART IV, SECTION E, LINE 1C: THE KO-KWEL WELLNESS CENTER WAS LEASED TO THE TRIBE IN ORDER FOR THE TRIBE TO PROVIDE HEALTH AND WELLNESS PROGRAMS, SERVICES, AND BENEFITS TO ITS MEMBERS. 10621751 692230 9929521 819949 482164 337785 10267306 X 684272 0 684272 0 684272 988431 0 988431 0 988431 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE IRC AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAXES. THE ORGANIZATION IS REQUIRED TO FILE AND DOES FILE TAX RETURNS WITH THE INTERNAL REVENUE SERVICE ("IRS") AND OTHER TAXING AUTHORITIES. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR ANY OPEN TAX RETURNS. INCOME TAX RETURNS FILED BY THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2020 REMAIN OPEN. 1 COQUILLE INDIAN TRIBE 3050 TREMONT STREET NORTH BEND OR 97459 931073003 7701(A)(40) AND 7871 328259 0 CASH-FMV PURPOSE OF THE ENTITY IS TO SUPPORT THE COQUILLE INDIAN TRIBE. CASH WAS AVAILABLE AFTER MEETING ALL CURRENT AND EXPECTED EXPENSES AND WAS DISTRIBUTED TO THE TRIBE. PART I, LINE 2: THIS ENTITY WAS FORMED TO SUPPORT COQUILLE INDIAN TRIBE AND NO SEPERATE MONITORING PROCEDURE IS IN PLACE. 0 0 0 0 0 0 0 0 0 KYLE VIKSNEHILL SECRETARY & TREASURER, DIR 0 257540 0 619 0 306 0 20728 0 353 0 279546 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION ENTERED INTO A DEVELOPMENT SERVICES AND CONSTRUCTION MANAGEMENT AGREEMENT WITH THE COQUILLE INDIAN TRIBE. THE TRIBE AS DEVELOPER WAS CONTRACTED TO OVERSEE DEVELOPMENT AND CONSTRUCTION OF THE KO-KWEL WELLNESS CENTER. CONSTRUCTION WAS COMPLETED IN JUNE 2021. SINCE THEN, KYLE VIKSNEHILL PERFORMS ALL DAY TO DAY MANAGEMENT DUTIES, WHICH ARE LIMITED TO OVERSEEING THE ACCOUNTING AND PREPARATION OF FINANCIAL STATEMENTS, ANNUAL AUDIT AND TAX RETURN, AND OTHER REPORTS FOR KWC QALICB. FORM 990, PART VI, SECTION A, LINE 7A THE DESIGNATED DIRECTOR CAN BE APPOINTED AND/OR REMOVED BY THE TRIBAL COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B MEETING MINUTES ARE PREPARED TO DOCUMENT THE RESULTS OF MEETINGS, WITH ALL OFFICIAL ACTIONS BEING DOCUMENTED IN RESOLUTIONS THAT ARE ADOPTED UPON MAJORITY VOTE OF THE BOARD AT A BOARD MEETING. THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. ACTIONS MAY BE TAKEN WITHOUT A MEETING IF THERE IS WRITTEN UNANIMOUS CONSENT OF ALL MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CORPORATION'S TRANSACTIONS ARE LIMITED TO A FEW INDIVIDALS AND ENTITIES. SINCE CONSTRUCTION WAS COMPLETED IN 2021, THE NUMBER OF TRANSACTIONS AND COUNTERPARTIES HAS SIGNIFICANTLY DECREASED. IN 2023, KWC QALICB RECEIVED QUARTERLY RENT PAYMENTS FROM THE COQUILLE INDIAN TRIBE, PAID QUARTERLY INTEREST, PAID ANNUAL AUDIT, TAX, AND COMPLIANCE FEES, AND MADE DONATIONS TO THE COQUILLE INDIAN TRIBE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. COQUILLE INDAN TRIBE 3050 TREMONT STREET NORTH BEND OR 97459 931073003 FEDERALLY RECOGNIZED TRIBAL GOVERNMENT OR 7701(A)(40) AND 7871 N/A NONE 0 0 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0