2024-05-15T13:52:12-05:00 2023-06-30 910189318 MOSS ADAMS LLP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2022-07-01 911216841 TAMARACK CENTER TAMA 5093268100 2901 W ELLIOTT DRIVE SPOKANE WA 99224 ERIC TIMOTHY LAVY EXECUTIVE DIRECTOR 5093268100 2024-05-15 1 ERIC TIMOTHY LAVY 999009999 1 EMINA O CRESSWELL CPA P01217304 5097472600 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIC TIMOTHY LAVY 2901 W ELLIOTT DRIVE SPOKANE WA 99224 5063350 0 X WWW.TAMARACK.ORG X 1983 WA PSYCHIATRIC TREATMENT FOR PSYCHIATRICALLY IMPAIRED CHILDREN. 7 7 52 7 0 0 3722387 4052781 1114546 842254 202620 139212 861 29103 5040414 5063350 0 0 0 0 2963678 3638019 0 0 0 812905 931937 3776583 4569956 1263831 493394 8964791 9767891 965622 1082297 7999169 8685594 THE CENTER HAS CONTRACTED WITH THE STATE OF WASHINGTON AND VARIOUS PRIVATE INSURANCE COMPANIES TO PROVIDE RESIDENTIAL AND OUT-PATIENT TREATMENT PROGRAMS FOR PSYCHIATRICALLY IMPAIRED CHILDREN UP TO THE AGE OF EIGHTEEN. 0 0 3810488 0 871357 PSYCHIATRIC TREATMENT IN A 24 HOUR RESIDENTIAL CENTER FOR PSYCHIATRICALLY IMPAIRED CHILDREN UP TO AGE 18. 3810488 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 0 0 1 16 0 1 52 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X TIM DAVIS 5093268100 2901 W ELLIOTT DRIVE SPOKANE WA 99224 LARRY BEELAERT BOARD PRESIDENT 0.50 X X 0 0 0 GARY FUHER TREASURER 0.50 X X 0 0 0 JULIAN STEWART BOARD MEMBER 0.50 X 0 0 0 LISA HENRY BOARD MEMBER 0.50 X 0 0 0 CARI MORRILL BOARD MEMBER 0.50 X 0 0 0 GINNY KNOX BOARD MEMBER 0.50 X 0 0 0 MARK HOWARD BOARD MEMBER 0.50 X 0 0 0 TIM DAVIS EXECUTIVE DIRECTOR 40.00 X 546666 0 68444 GRANT GUILEY ASSISTANT DIRECTOR 40.00 X 122675 0 6473 SARAH KOPP THERAPY DIRECTOR 40.00 X 119106 0 14220 JASON LONGSHORE REGISTERED NURSE 40.00 X 141427 0 15484 MARK HOLMES ANCILLARY DIRECTOR 40.00 X 106291 0 13613 CHRISTOPHER DAL PRA FORMER ASSISTANT DIRECTOR 0.00 X 275855 0 3417 1312020 0 121651 6 1 1 0 0 4052781 4052781 PRIVATE PAY INCOME 623990 809680 809680 EDUCATIONAL ALLOTMENT 623990 32574 32574 842254 139212 139212 REIMBURSEMENTS 623990 29103 29103 29103 5063350 871357 0 139212 699122 528239 170883 2477983 2156550 321433 91026 61392 29634 160313 108122 52191 209575 183131 26444 16301 16301 54862 54862 34169 34169 369878 369878 1000 1000 62733 56881 5852 39205 33311 5894 36024 30605 5419 35934 28258 7676 44114 34278 9836 43226 36742 6484 DIRECT ASSISTANCE & FOO 105510 105510 0 HOUSEHOLD, LINEN & BEDD 37778 35195 2583 DUES AND SUBSCRIPTIONS 13617 7575 6042 TRAINING 12083 12083 0 25503 22738 2765 4569956 3810488 759468 0 767403 1418686 2056260 1779713 775754 978942 133743 114314 1350849 411338 977391 939511 4254240 4536725 8964791 9767891 672751 721889 292871 360408 965622 1082297 X 7998092 8684517 1077 1077 7999169 8685594 8964791 9767891 493394 193031 0 X 0 1 X 1 0 X 3183260 4501810 3432240 3722387 4052781 18892478 141985 82825 224810 3325245 4584635 3432240 3722387 4052781 19117288 19117288 188837 161245 133146 202620 139212 825060 861 29103 29964 19972312 5604267 0.95720 0.95220 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENTS - 2021 AMOUNT: $ 861. 2022 AMOUNT: $ 29,103. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75000 75000 975000 146436 828564 7785 1946 5839 190787 166041 24746 102277 96915 5362 939511 DEFERRED COMPENSATION LIABILITY 360408 360408 X 5193109 193031 193031 5000078 34169 29103 63272 5063350 4506684 0 4506684 34169 29103 63272 4569956 PART X, LINE 2: THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. THE CENTER RECORDS UNCERTAIN TAX POSITIONS IF THE LIKELIHOOD THE POSITION WILL BE SUSTAINED UPON EXAMINATIONS IS LESS THAN 50%. AS OF JUNE 30, 2023 AND 2022, THE CENTER HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. PART XI, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENTS 29,103. PART XII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENTS 29,103. X X 0 1 0 1 0 0 0 0 0 TIM DAVIS EXECUTIVE DIRECTOR 319115 0 227551 0 0 0 60680 0 7764 0 615110 0 0 0 CHRISTOPHER DAL PRA FORMER ASSISTANT DIRECTOR 10444 0 208721 0 56690 0 2770 0 647 0 279272 0 208721 0 JASON LONGSHORE REGISTERED NURSE 133846 0 7581 0 0 0 7720 0 7764 0 156911 0 0 0 PART I, LINE 4B THE CENTER HAS DEFERRED COMPENSATION AGREEMENTS WITH CERTAIN MEMBERS OF MANAGEMENT, IN WHICH AN AMOUNT IS ACCRUED AND VESTED ANNUALLY AS DEFINED IN THE AGREEMENTS. THE DEFERRED COMPENSATION AMOUNT WILL BE DISTRIBUTED UPON RETIREMENT FROM THE ORGANIZATION OR TO A DESIGNATED BENEFICIARY IN THE EVENT OF DEATH. THE AMOUNT OF DEFERRED COMPENSATION FOR TIM DAVIS IS $67,537.12. PART I, LINE 5 TOTAL BONUS IS FORMULA DRIVEN AND DEPENDS ON THE AMOUNT OF FUNDS IN THE SHARED SAVINGS POOL. PER BOARD'S GUIDELINE, SHARED SAVINGS POOL IS COMPOSED OF NET CASH GENERATED FROM INPATIENT PRIVATE BEDS DEPOSITED INTO THE INVESTMENT PORTFOLIO, NET OF ANY RELATED CASH OUTFLOWS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR AND ASSISTANT DIRECTOR. A COPY OF THE FORM 990 IS ALSO GIVEN TO THE EXECUTIVE COMMITTEE FOR THEIR REVIEW BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BEFORE BOARD ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A BOARD MEMBER HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE IS ALSO REFLECTED IN THE MINUTES OF THE MEETING. IF A CONFLICT OF INTEREST IS DETERMINED, THEN THAT PERSON IS NOT ALLOWED TO VOTE OR PARTICIPATE IN THE DISCUSSION. EACH NEW TAMARACK AFFILIATED PERSON IS REQUIRED TO REVIEW A COPY OF THIS POLICY. COMPLIANCE WITH THE CENTER'S CONFLICTS OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR WITH THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR AND ASSISTANT DIRECTOR INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABLE DATA, AND A WRITTEN CONTRACT. THIS PROCESS WAS LAST DONE IN JULY 2020 AND HAS BEEN DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 18 THE CENTER MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.