2026-09-23T13:25:34-05:00 2024-09-30 384090840 PANDA ACCOUNTING LLC 4100 S LINDSAY RD STE 125 GILBERT AZ 85297 990 2023-10-01 330305099 LOMA LINDA VETERANS ASSOCIATION FOR RESEARCH AND EDUCATION LOMA 9095836250 11201 BENTON ST LOMA LINDA CA 92357 JEREMY GREENE EXECUTIVE DIRECTOR 9095836250 2026-09-23 1 0 PRESTON P JENSEN CPA P01025830 4806816868 2026-09-23 2023 X X JEREMY GREENE 11201 BENTON ST LOMA LINDA CA 92357 3883009 0 X WWW.LLVARE.ORG X 1988 CA PROMOTE, SUPPORT, AND FACILITATE BIOMEDICAL AND HEALTH SERVICES RESEARCH AND EDUCATION ACTIVITIES 7 3 0 0 0 0 1280237 3817219 2184960 0 63609 65790 0 0 3528806 3883009 0 0 0 0 290330 4014895 0 0 0 4087223 559292 4377553 4574187 -848747 -691178 5044041 4395180 386308 402109 4657733 3993071 X TO ENHANCE THE HEALTH OF VETERANS OF ALL GENERATIONS THROUGH MEDICAL RESEARCH BY FACILITATING RESEARCH ACTIVITIES CONDUCTED AT THE VA LOMA LINDA HEALTHCARE SYSTEM. THE RANGE OF RESEARCH ACTIVITIES IS BROAD AND INCLUDES SPECIAL EMPHASIS ON BIOMEDICAL, HEALTH SERVICES, REHABILITATION ENGINEERING, MENTAL HEALTH AND GERIATRIC RESEARCH ENDEAVORS. 0 0 3760705 IN THE FISCAL YEAR ENDING SEPTEMBER 30, 2024 LLVARE WAS ENGAGED IN 31 CLINICAL AND BASIC RESEARCH PROJECTS. THESE PROJECTS INCLUDED INVESTIGATIONS IN AREAS INCLUDING DIABETES, ONCOLOGY, CARDIOVASCULAR DISEASE, MUSCULOSKELETAL DISEASE, AUDIOLOGY AND HEARING IMPAIRMENT, GASTROENTEROLOGY, AND MENTAL HEALTH. THE PROJECTS THAT LLVARE SUPPORTS ARE PREDOMINANTLY MULTI-YEAR BASIC SCIENCE STUDIES AND CLINICAL TRIALS THAT SEEK TO UNDERSTAND THE BASIS OF HUMAN DISEASE, IN ORDER TO RELIEVE SUFFERING AND IMPROVE THE QUALITY OF LIFE FOR THIS NATION'S MILITARY VETERAN POPULATION. 95881 LLVARE PROVIDES SUPPORT TO CLINICIANS AND BASIC SCIENTISTS THAT SERVES TO ENHANCE THE PRODUCTIVITY OF A RANGE OF RESEARCH PROGRAMS CONDUCTED AT THE VA LOMA LINDA HEALTHCARE SYSTEM. RESEARCH SUPPORT INCLUDES FUNDING FOR INVESTIGATORS AND RESEARCH STAFF TO ATTEND LECTURES, SEMINARS, TRAINING PROGRAM AND CONFERENCES. THESE PROGRAMS PROVIDE OPPORUNITIES FOR RESEARCHERS TO INTERACT WITH OTHER RESEARCHERS, TO PRESENT THE RESULTS OF THEIR OWN RESEARCH, AND TO KEEP ABREAST THE CURRENT ADVANCES IN THEIR RESPECTIVE FIELDS OF RESEARCH. 3856586 1 1 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 X 7 3 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 9095836250 11201 BENTON ST LOMA LINDA CA 92357 BRYAN HARTNELL BOARD CHAIR 2.00 X X 0 0 0 DAVID TUTTLE TREASURER 2.00 X X 0 0 0 V FRANKLIN SECHRIEST II SECRETARY 2.00 40.00 X X 0 381942 0 SUBBURAMAN MOHAN BOARD MEMBER 2.00 40.00 X 0 183500 0 HANA EL ADO MIKDACHI BOARD MEMBER 2.00 40.00 X 0 321871 0 KARANDEEP S SRAON BOARD MEMBER 2.00 40.00 X 0 207982 0 ALFRED DUERBIG BOARD MEMBER 2.00 X 0 0 0 COLIN RASMUSSEN EXECUTIVE DIRECTOR 40.00 X 143352 0 6316 SABRY EASSA CHIEF FINANCIAL OFFICER 40.00 X 127598 0 12411 R LYNNE RUYBALID SCIENTIFIC DIR CRG 40.00 X 120047 0 10634 DAVID WOLF RESEARCH VETERINAR 40.00 X 102835 0 9867 WEIRONG XING RESEARCH SCIENTIST 40.00 X 114953 0 11557 608785 1095295 50785 5 0 1 0 0 2361711 1143382 312126 3817219 65790 65790 3883009 0 0 65790 301222 301222 3713673 3491912 221761 480 480 24500 24500 198299 100342 97957 25615 4666 20949 24466 24466 67310 66909 401 28860 28860 8642 8642 8156 8156 MEDICAL SUPPLIES 158674 157207 1467 OTHER 14290 6210 8080 4574187 3856586 717601 0 1541532 2125920 3378596 2124716 90030 126448 478318 461358 31529 16960 2354 1136 5044041 4395180 386308 402109 386308 402109 X 4657733 3993071 4657733 3993071 5044041 4395180 -691178 26516 0 X 0 1 X 1 1 1 X LOMA LINDA VA HEALTH CARE SYSTEM SAN BERNARDINO CA RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 475254 458294 16960 3064 3064 0 16960 X 3909525 26516 26516 3883009 0 3883009 4574187 0 4574187 0 4574187 PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"). THE ORGANIZATION PERIODICALLY ASSESSES WHETHER IT HAS INCURRED INCOME TAX EXPENSE OR RELATED INTEREST OR PENALTIES IN ACCORDANCE WITH ACCOUNTING FOR UNCERTAIN TAX POSITIONS. NO SUCH AMOUNTS WERE RECOGNIZED FOR THE YEAR ENDING SEPTEMBER 30, 2024. SHOULD THE ORGANIZATION'S TAX EXEMPT STATUS BE CHALLENGED IN THE FUTURE, THE ORGANIZATION'S SEPTEMBER 30, 2023, 2022, AND 2021 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. 0 0 0 0 0 0 0 0 0 V FRANKLIN SECHRIEST II SECRETARY 0 381942 0 0 0 0 0 0 0 0 0 381942 0 0 HANA EL ADO MIKDACHI BOARD MEMBER 0 321871 0 0 0 0 0 0 0 0 0 321871 0 0 KARANDEEP S SRAON BOARD MEMBER 0 207982 0 0 0 0 0 0 0 0 0 207982 0 0 SUBBURAMAN MOHAN BOARD MEMBER 0 183500 0 0 0 0 0 0 0 0 0 183500 0 0 FORM 990, PART VI, SECTION A, LINE 7A THERE ARE FOUR STATUTORY BOARD MEMBERS FROM THE LOMA LINDA VA HEALTH CARE SYSTEM WHO SERVE ON THE FOUNDATION'S BOARD WITH VOTING RIGHTS. THEY ARE: (1) MEDICAL CENTER DIRECTOR, (2) CHIEF OF STAFF, (3) ASSOCIATE CHIEF OF STAFF FOR RESEARCH, AND (4) ASSOCIATE CHIEF OF STAFF FOR EDUCATION. AT ALL TIMES, THE FOUNDATION'S BOARD OF DIRECTORS INCLUDES AT LEAST TWO VOTING BOARD MEMBERS WHO ARE NOT EMPLOYEES OR OFFICERS OF THE FEDERAL GOVERNMENT. THESE BOARD MEMBERS ARE SELECTED AND APPROVED BY THE OTHER MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED FOR REVIEW TO BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS DISCUSSED AT THE ANNUAL MEETING OF THE ORGANIZATION AND ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM AT THAT MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR OFFICERS AND KEY EMPLOYEES ARE REVIEWED AND ANALYZED BY AN OUTSIDE, INDEPENDENT CONSULTANT, AND EVALUATED AGAINST LOCAL MARKET DATA. COMPENSATION IS DISCUSSED WITH ALL BOARD MEMBERS AT THE ANNUAL MEETING. BONUSES ARE CONDITIONAL UPON PERFORMANCE, ACHIEVEMENTS, AND ACCOMPLISHMENTS OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST; SUCH DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICE. LOMA LINDA VA HEALTHCARE SYSTEM 11201 BENTON STREET LOMA LINDA CA 92357 953625072 CA 501(C)(3) LINE 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 VA LOMA LINDA HEALTHCARE SYSTEM P 56459 PAYMENT VA LOMA LINDA HEALTHCARE SYSTEM Q 2361711 PAYMENT 1. SERIOUS ILLNESS AND EXTENDED MEDICAL LEAVE OF THE CHIEF FINANCIAL OFFICERTHE ORGANIZATION'S CFO IS THE OFFICER RESPONSIBLE FOR ITS FINANCIAL REPORTING AND TAX COMPLIANCE. FROM APPROXIMATELY DECEMBER 2024 THROUGH AUGUST 2025, A PERIOD OF ABOUT NINE MONTHS THAT INCLUDED THE FILING DEADLINE, THE CFO (SABRY EASSA) WAS ON MEDICAL LEAVE DUE TO A SERIOUS CHRONIC ILLNESS. DURING THIS TIME THE CFO COULD NOT PERFORM FINANCIAL REPORTING OR TAX COMPLIANCE DUTIES. THE ORGANIZATION IS SMALL, AND THE ONLY OTHER PERSON IN THE ORGANIZATION THAT COULD HAVE POSSIBLY ASSISTED IN THIS TASK DIDN'T FEEL THAT HE HAD THE PROPERTY INFORMATION, TRAINING OR EXPERTISE TO PREPARE OR OVERSEE THE PREPARATION OF A FORM 990. IRS GUIDANCE RECOGNIZES THE SERIOUS ILLNESS OF THE INDIVIDUAL RESPONSIBLE FOR FILING AS A BASIS FOR REASONABLE CAUSE, PARTICULARLY WHERE NO OTHER PERSON WAS ABLE TO CARRY OUT THAT RESPONSIBILITY (IRM 20.1.1.3.2.2.1).2. DEPARTURE OF THE EXECUTIVE DIRECTOR AND WITHHOLDING OF RECORDSTHE CFO ULTIMATELY LEFT THE ORGANIZATION AND AN EXECUTIVE DIRECTOR (COLIN RASMUSSEN) ACTED IN HIS PLACE. HOWEVER, BY JANUARY 2026, THE BOARD OF DIRECTORS FORCED THE TERMINATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR FOR INSUFFICIENT ENGAGEMENT IN HIS DUTIES AND FOR THE ORGANIZATION'S BACKLOG OF FINANCIAL REPORTING UNDER HIS LEADERSHIP. AFTER LEARNING OF HIS TERMINATION, THE FORMER EXECUTIVE DIRECTOR THEN REFUSED TO PROVIDE FINANCIAL RECORDS, ACCOUNT INFORMATION, AND OTHER MATERIALS NEEDED TO PREPARE THE RETURN. HE TOLD THE ORGANIZATION'S BOARD OF DIRECTORS THEY WOULD "HAVE TO FIGURE THINGS OUT ON THEIR OWN." THE ORGANIZATION HAD NO ABILITY TO COMPEL HIM TO COOPERATE. IT THEN HAD TO RECONSTRUCT ITS FINANCIAL RECORDS INDEPENDENTLY, WHICH CAUSED SUBSTANTIAL DELAY. THE INABILITY TO OBTAIN RECORDS FOR REASONS BEYOND THE TAXPAYER'S CONTROL IS RECOGNIZED AS A BASIS FOR REASONABLE CAUSE (IRM 20.1.1.3.2.2.4).3. GOOD-FAITH BELIEF THAT THE RETURN HAD BEEN FILEDNOTWITHSTANDING THE EARLIER PERSONNEL ISSUES, THE BOARD OF DIRECTORS REASONABLY BELIEVED THE FORM 990 FOR 9/30/2024 HAD BEEN PREPARED AND FILED. THE ORGANIZATION HAD BEEN WORKING WITH AN OUTSIDE TAX FIRM, AND A COMPLETED RETURN BEARING THAT FIRM'S NAME WAS FOUND IN THE ORGANIZATION'S FILES. WHEN THE NEWLY HIRED EXECUTIVE DIRECTOR, JEREMY GREENE, COULD NOT CONFIRM THAT THE RETURN HAD ACTUALLY BEEN SUBMITTED, HE CONTACTED THE FIRM NAMED ON THE RETURN AT THE BEGINNING OF SEPTEMBER 2026. THE FIRM'S REPRESENTATIVE DENIED ANY INVOLVEMENT WITH THE ORGANIZATION'S RETURNS AND REQUIRED A SUBSTANTIAL RETAINER OF $5,000 BEFORE DISCUSSING THE MATTER FURTHER. THIS WAS THE FIRST POINT AT WHICH THE ORGANIZATION LEARNED THAT THE RETURN HAD NOT BEEN FILED.