2024-02-15T14:07:41-08:00 2023-09-30 311081751 Toukan & Company 575 Charring Cross Dr Westerville OH 43081 990 2022-10-01 311640355 Westerville Area Resource Ministry WEST 6148990196 150 Heatherdown Drive Westerville OH 43081 Joyce Poole Interim Executive Di 2024-02-15 Joyce Poole 999009999 true Michelle R Bettac CPA P01279604 6149017100 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Joyce Poole 150 Heatherdown Drive Westerville OH 43081 3064557 false X www.WarmWesterville.org X 2001 OH Provide compassionate short-term assistance, educational services and spiritual support in order to encourage individuals to achieve a God-reliant, self-sufficient life while restoring dignity and hope with a "hand up, not a hand out." 15 15 60 411 0 3223326 2868988 0 5394 30349 127159 133584 3355879 3032921 1520374 1606189 0 992707 1019588 0 202011 441667 493757 2954748 3119534 401131 -86613 2769172 2754143 38624 85955 2730548 2668188 Provide compassionate short-term assistance, educational services and spiritual support in order to encourage individuals to achieve a God-reliant, self-sufficient life while restoring dignity and hope with a "hand up, not a hand out." false false 2706579 1606189 The Organization's Resource Center provided assistance to an average of 770 families per month in 2023. 2706579 true true false false false false false false false true true false false true false true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 5 0 false 60 true false false false false false false false 0 false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false X X Joyce Poole 6148990196 150 Heatherdown Drive Westerville OH 43081 Stepanie Robinson Executive Dir. 40.00 0.00 X 73333 0 2243 Ernest Clinkscale Trustee 0.50 0.00 X 0 0 0 John Comerford Trustee 0.50 0.00 X 0 0 0 Tom Schmitt Secretary 1.00 0.00 X X 0 0 0 Donna Andriot Treasurer 1.00 0.00 X X 0 0 0 Joyce Poole Trustee 6/2023- 1.00 0.00 X 0 0 0 Jamie Maze Trustee 0.50 0.00 X 0 0 0 Renis Desai Trustee 1.00 0.00 X 0 0 0 Jamie Dewolf Chairperson 3.00 0.00 X 0 0 0 Jeff Poor Trustee -5/2023 0.50 0.00 X 0 0 0 David Koo Trustee -9/2023 0.50 0.00 X 0 0 0 Beth Wilkin Trustee 0.50 0.00 X 0 0 0 Glenn Epting Trustee 6/2023- 0.50 0.00 X 0 0 0 Paul Johnson Trustee 1.00 0.00 X 0 0 0 Jonathan Bull Trustee 0.50 0.00 X 0 0 0 Glenn Williams Trustee 6/2023- 0.50 0.00 X 0 0 0 Tracey Rush Trustee 9/2023- 0.50 0.00 X 0 0 0 Scott Reeves Trustee -9/2023 0.50 0.00 X 0 0 0 Joe Simonet Vice Chair 1.00 0.00 X 0 0 0 73333 2243 0 false false false 0 2868988 1385720 2868988 0 30349 30349 0 0 0 0 165059 31636 133423 133423 0 0 Other Income 900099 161 161 161 3032921 163933 0 1606189 1606189 0 0 114237 38079 38079 38079 0 769919 688160 39742 42017 0 63871 47155 5095 11621 71561 57562 7406 6593 0 0 0 0 0 0 174073 21650 95032 57391 0 52045 38429 6240 7376 0 0 107622 103348 1713 2561 3663 1096 1863 704 0 0 0 0 80539 76424 1772 2343 21282 18979 1021 1282 Printing and Publications 24689 2518 574 21597 Other expenses 23814 6808 12287 4719 Postage and Shipping 6030 182 120 5728 0 3119534 2706579 210944 202011 767676 290771 298791 41250 41250 447 47 0 0 0 223081 317159 5295 11467 2028506 603474 1477057 1425032 0 0 0 0 254366 369626 2769172 2754143 38624 85955 38624 85955 X 2459076 2542948 271472 125240 2730548 2668188 2769172 2754143 X -86613 24253 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 253469 82220 25490 1237 359942 225000 90250 -60698 1083 253469 225000 225000 1.00000 true false false 289107 289107 915506 217433 698073 239475 74900 164575 450067 232644 217423 134351 78497 55854 1425032 Beneficial Interest In Assets Held 359942 Deposits 897 Right of use asset - op lease 8787 369626 X 3057174 24253 24253 3032921 3032921 3119534 3119534 3119534 Part V, Line 4: Intended uses of the endowment fund. The WARM Endowment Fund was established to support WARMs greatest needs with an intended time horizon of more than 20 years and initial funding of $105,000. This fund is meant to replace the boards previous required minimum cash reserve policy.The WARM Asset Replacement Fund was established to support WARMs needs regarding asset replacement,repair, and enhancement with an intended time horizon of 3-5 years and initial funding of $120,000. Amounts reported in the statement of financial position as beneficial interest in assets held by community foundation represent the net cumulative transfers by WARM, as well as earnings thereon. These amounts totaled $359,942 as of September 30, 2023. Part X : FIN48 Footnote Tax Status & Accounting for Uncertainty in Income Taxes:WARM qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (as an association of churches) and, accordingly, is not subject to Federal income tax. The Internal Revenue Service has determined this status in their determination letter dated March 16, 2001. The Organization does file an income tax return (Form 990) in the U.S. federal jurisdiction. In addition, WARM is incorporated in the State of Ohio and is registered as a nonprofit organization. The Organization was determined to be exempt from the annual registration and reporting requirements of the Attorney General for the State of Ohio. The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10 (formerly Interpretation No. 48), Accounting for Uncertainty in Income Taxes. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprises (including non-profit enterprises) financial statements in accordance with FASB ASC 740-10-125 (formerly FASB Statement No. 109) Accounting for Income Taxes. FASB ASC 740-10 also prescribes a recognition threshold and measurement standard for the financial statement recognition and measurement of an income tax position taken or expected to be taken in a tax return. In addition, FASB ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.The Organization treats tax positions taken using the more-likely-than-not recognition threshold. Tax positions are measured in the year that the Organization believes that the position is more-likely-than-not to be sustained. Any positions that are not expected to be sustained will be recorded as a liability.The Organization believes that none of the tax positions taken would be material to the financial statements. false Prayer Breakfast 97360 97360 6260 3294 Holiday Food Drive 57436 57436 13566 5908 1 10263 10263 2608 165059 165059 19826 11810 31636 133423 true 0 0 Food, Housing & Other Assistance 27632 309970 1296219 FMV Food & Other Household Items Grantmaker's Description of How Grants are Used Westerville Area Resource Ministry serves families through the FEED Client Choice Food Pantry program and various childrens nutrition programs. Meals are shared with men, women, and children to help alleviate the problem of hunger in the community. In addition, food and supplies are distributed to people in need. X 1 4548 FMV X 1877 1381172 Price per LB. false false false Form 990, Part VI, Section B, Line 11b Draft of Form 990 is prepared and then reviewed by the Executive Director, bookkeeper and the Treasurer of Board before final filing with the IRS is complete.A complete unaltered copy is provided to all board members via direct electronic transmission after approval by management and the Treasurer of the Board. Form 990, Part VI, Section B, Line 12c Board members are required to complete a "Board Member Disclosure Statement" annually as well as when any position changes occur. Completed Board Member Disclosure Statements are reviewed by the Executive Director. Any conflicts of interest are documented and addressed with the respective board member as well as the board chair. Any board members with identified conflicts of interest will abstain from voting on the matter during the calendar year. Form 990, Part VI, Section B, Line 15a Per the Organization's Governance Policy, the board of trustees determines the Executive Director's compensation annually after reviewing the current state wide non-profit organization standard. Compensation decisions for the Executive Director are documented in the Board Meeting minutes. The CEO compensation review & approval process was last undertaken in December of 2022. Form 990, Part VI, Section C, Line 19 When requested, financial statements are provided via mail, e-mail, etc. Form 990, Part XI, Line 9 Change in value of beneficial interest held by others = $24253