WAI-IAM INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WAI-IAM INC (EIN 46-4036273)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-09-09
IRS object ID: 202422539349300762
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-09T09:13:47-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	382157642	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MANER COSTERISAN PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2425 E GRAND RIVER SUITE 1	AddressLine1Txt
City	LANSING	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	489123291	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	464036273	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WAI-IAM INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WAI-	BusinessNameControlTxt
Phone	5178979001	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	217 N SYCAMORE STREET	AddressLine1Txt
City	LANSING	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48933	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JACQUELYN LIEBNER	PersonNm
Person Title	EXECUTIVE DIRECTOR/TREASURER	PersonTitleTxt
Phone	5178979001	PhoneNum
Signature	2024-09-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMBER RATHBUN CPA	PreparerPersonNm
PTIN	P01786612	PTIN
Phone	5173237500	PhoneNum
Preparation	2024-08-31	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	CLUB RISE RISE RECOVERY COMMUNITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	JACQUELYN LIEBNER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	217 N SYCAMORE STREET	AddressLine1Txt
City	LANSING	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48933	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,605,417	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.RRCLANSING.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE PREVENTION, AWARENESS AND POST TREATMENT SERVICES IN THE AREA OF SUBSTANCE ABUSE DISORDER.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	27	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$532,716	PYContributionsGrantsAmt
CY Contributions Grants	$698,314	CYContributionsGrantsAmt
PY Program Service Revenue	$1,006,690	PYProgramServiceRevenueAmt
CY Program Service Revenue	$884,479	CYProgramServiceRevenueAmt
PY Investment Income	$698	PYInvestmentIncomeAmt
CY Investment Income	$2,512	CYInvestmentIncomeAmt
PY Other Revenue	$14,157	PYOtherRevenueAmt
CY Other Revenue	$20,112	CYOtherRevenueAmt
PY Total Revenue	$1,554,261	PYTotalRevenueAmt
CY Total Revenue	$1,605,417	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$857,853	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,042,746	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$561,842	PYOtherExpensesAmt
CY Other Expenses	$664,914	CYOtherExpensesAmt
PY Total Expenses	$1,419,695	PYTotalExpensesAmt
CY Total Expenses	$1,707,660	CYTotalExpensesAmt
PY Revenues Less Expenses	$134,566	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$102,243	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,438,691	TotalAssetsBOYAmt
Total Assets EOY	$1,316,523	TotalAssetsEOYAmt
Total Liabilities BOY	$1,219,139	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,199,214	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$219,552	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$117,309	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	RISE RECOVERY COMMUNITY IS A CONCEPT OF WAI-IAM, INC., A NON-PROFIT ORGANIZATION WITH A MISSION TO PROVIDE PREVENTION, AWARENESS AND POST TREATMENT SERVICES IN THE AREA OF SUBSTANCE ABUSE DISORDER.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,624,778	ExpenseAmt
Revenue	$884,479	RevenueAmt
Desc	THE RISE RECOVERY COMMUNITY PROVIDES A NEW, CURRENT WAY FOR INDIVIDUALS WITH SUBSTANCE USE DISORDER TO LIVE IN A SOCIETY DRUG AND ALCOHOL FREE. RISE IS AN INNOVATIVE WAY TO MEET THE BASIC NEEDS OF THOSE IN RECOVERY BY PROVIDING HEALTH, HOME, PURPOSE, AND COMMUNITY. WAI-IAM'S RISE PROGRAM OFFERS 12 FACILITIES WITH 69 BEDS. A KEY COMPONENT OF THE RISE PROGRAM IS CLUB RISE, A SOBER ENGAGEMENT CENTER. THE HOMELIKE ENVIRONMENT OF CLUB RISE OFFERS A LARGE ACTIVITY ROOM WITH BILLIARDS, SHUFFLEBOARD, DARTS, TVS, AND HIP MUSIC FOR A CLUBLIKE FEEL. THE MAIN FLOOR ALSO PROVIDES ADDITIONAL MEETING SPACE, A COMPUTER STATION, AND THE RISE TECH OFFICE. THE SECOND AND THIRD-FLOOR HOUSES WAI-IAM, INC. AND RISE STAFF OFFICES. THE WELL MAINTAINED, STRUCTURED LIVING HOMES ALONG WITH 4,200 SQUARE FOOT CLUB RISE FOR SOBER COMMUNITY ACTIVITIES, MAKE UP THE RISE RECOVERY COMMUNITY. WELCOME TO THE FUTURE OF RECOVERY!	Desc
Total Program Service Expenses	$1,624,778	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	27	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JACQUELYN LIEBNER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5178979001	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	217 N SYCAMORE STREET	AddressLine1Txt
City	LANSING	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48933	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JACQUELYN LIEBNER
EXECUTIVE DIRECTOR/TREASURER	40.00	Yes (X)	$116,168	$0	$14,127
COREY WARREN
PRESIDENT/CEO	40.00	Yes (X)	$108,160	$0	$18,111
STEPHANIE WEBSTER
SECRETARY	40.00	Yes (X)	$60,496	$0	$5,146	Yes (X)
DONATO BORRILLO MD JD
DIRECTOR	0.10		$0	$0	$0	Yes (X)
DEBORAH GARRETT
DIRECTOR	0.10		$0	$0	$0	Yes (X)
ELLERY SOSEBEE
DIRECTOR	0.10		$0	$0	$0	Yes (X)
TIFFANY DOWLING
DIRECTOR	0.10		$0	$0	$0	Yes (X)
JEFF KINDINGER
DIRECTOR	0.10		$0	$0	$0	Yes (X)
HONORABLE STACIA BUCHANAN
DIRECTOR	0.10		$0	$0	$0	Yes (X)
SHELLY KOSMET
DIRECTOR (BEGAN 12/13/23)	0.10		$0	$0	$0	Yes (X)
JULIA GOATLEY
VICE CHAIR	0.10	Yes (X)	$0	$0	$0	Yes (X)
NATHAN MURPHY
CHAIRMAN (ENDED 12/13/23)	0.10	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$284,824	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$37,384	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$433,959	GovernmentGrantsAmt
All Other Contributions	$264,355	AllOtherContributionsAmt
Total Contributions	$698,314	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RISE REVENUE	900099	$862,327	$862,327
CLUB RISE REVENUE	900099	$22,152	$22,152

Field	Value	IRS element (for citing)
Total Program Service Revenue	$884,479	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,512	TotalRevenueColumnAmt
Exclusion	$2,512	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
MISCELLANEOUS REVENUE	900099	$11,780	$11,780
MERCHANDISE REVENUE	900099	$8,332	$8,332

Field	Value	IRS element (for citing)
Other Revenue Total	$20,112	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,605,417	TotalRevenueColumnAmt
Related Or Exempt Func Income	$884,479	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$22,624	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$322,208	TotalAmt
Program Services	$304,255	ProgramServicesAmt
Management And General	$17,953	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$615,907	TotalAmt
Program Services	$581,665	ProgramServicesAmt
Management And General	$34,242	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$5,087	TotalAmt
Program Services	$4,799	ProgramServicesAmt
Management And General	$288	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$28,365	TotalAmt
Program Services	$26,758	ProgramServicesAmt
Management And General	$1,607	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$71,179	TotalAmt
Program Services	$66,899	ProgramServicesAmt
Management And General	$4,280	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,495	TotalAmt
Program Services	$1,559	ProgramServicesAmt
Management And General	$6,936	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$56,827	TotalAmt
Program Services	$56,827	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$71,639	TotalAmt
Program Services	$70,264	ProgramServicesAmt
Management And General	$1,375	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$14,291	TotalAmt
Program Services	$14,017	ProgramServicesAmt
Management And General	$274	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$171,203	TotalAmt
Program Services	$165,107	ProgramServicesAmt
Management And General	$6,096	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$54,008	TotalAmt
Program Services	$54,008	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$9,236	TotalAmt
Program Services	$8,237	ProgramServicesAmt
Management And General	$999	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$8,480	TotalAmt
Program Services	$6,830	ProgramServicesAmt
Management And General	$1,650	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$35,944	TotalAmt
Program Services	$35,944	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$37,042	TotalAmt
Program Services	$36,301	ProgramServicesAmt
Management And General	$741	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MAINTENANCE & REPAIR	$103,613	$98,541	$5,072
ENGAGEMENT CENTER ACTIV	$69,314	$69,314
DUES & SUBSCRIPTIONS	$16,723	$15,354	$1,369
MISCELLANEOUS EXPENSES	$4,080	$4,080

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,019	TotalAmt
Program Services	$4,019	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,707,660	TotalAmt
Program Services	$1,624,778	ProgramServicesAmt
Management And General	$82,882	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$18,604	BOYAmt
EOY	$632	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$251,794	BOYAmt
EOY	$67,541	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$48,191	BOYAmt
EOY	$92,313	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,010	BOYAmt
EOY	$1,010	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,299,933	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$144,906	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,106,557	BOYAmt
EOY	$1,155,027	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$12,535	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,438,691	BOYAmt
EOY	$1,316,523	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$33,123	BOYAmt
EOY	$52,144	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,173,481	BOYAmt
EOY	$1,147,070	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,535	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,219,139	BOYAmt
EOY	$1,199,214	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$204,552	BOYAmt
EOY	$100,511	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,000	BOYAmt
EOY	$16,798	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$219,552	BOYAmt
EOY	$117,309	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,438,691	BOYAmt
EOY	$1,316,523	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$102,243	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$349,415	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$475,499	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$283,508	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$532,716	CurrentTaxYearMinus1YearAmt
Current Tax Year	$698,314	CurrentTaxYearAmt
Total	$2,339,452	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$946,630	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$942,274	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$919,460	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,006,690	CurrentTaxYearMinus1YearAmt
Current Tax Year	$884,479	CurrentTaxYearAmt
Total	$4,699,533	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,296,045	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,417,773	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,202,968	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,539,406	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,582,793	CurrentTaxYearAmt
Total	$7,038,985	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$325,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$200,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$153,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$178,000	CurrentTaxYearAmt
Total	$856,000	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$325,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$200,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$153,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$178,000	CurrentTaxYearAmt
Total	$856,000	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$6,182,985	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$19	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$27	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$698	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,512	CurrentTaxYearAmt
Total	$3,278	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$19	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$27	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$698	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,512	CurrentTaxYearAmt
Total	$3,278	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,343	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,124	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$23,421	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$14,157	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,112	CurrentTaxYearAmt
Total	$110,157	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,335,407	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,430,919	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,226,416	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,554,261	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,605,417	CurrentTaxYearAmt
Total	$7,152,420	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.86450	PublicSupportCY509Pct
Public Support PY509	0.86060	PublicSupportPY509Pct
Investment Income CY	0.00050	InvestmentIncomeCYPct
Investment Income PY	0.00000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER REVENUE - 2019 AMOUNT: $ 39,343. 2020 AMOUNT: $ 13,124. 2021 AMOUNT: $ 23,421. 2022 AMOUNT: $ 14,157. 2023 AMOUNT: $ 11,780. MERCHANDISE REVENUE - 2023 AMOUNT: $ 8,332.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$156,418	OtherCostOrOtherBasisAmt
Book Value	$156,418	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$928,558	OtherCostOrOtherBasisAmt
Depreciation	$80,617	DepreciationAmt
Book Value	$847,941	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$122,643	OtherCostOrOtherBasisAmt
Depreciation	$20,180	DepreciationAmt
Book Value	$102,463	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,770	OtherCostOrOtherBasisAmt
Depreciation	$2,233	DepreciationAmt
Book Value	$12,537	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$77,544	OtherCostOrOtherBasisAmt
Depreciation	$41,876	DepreciationAmt
Book Value	$35,668	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,155,027	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,605,417	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,605,417	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,605,417	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,707,660	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,707,660	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,707,660	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JCOR SERVICES LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	ENTITY MORE THAN 35% OWNED BY THE EXECUTIVE DIRECTOR	RelationshipDescriptionTxt
Transaction	$10,733	TransactionAmt
Transaction	INDEPENDENT CONTRACTOR PAYMENTS FOR LAWN AND SNOW SERVICES	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	COREY WARREN AND JACQUELYN LIEBNER HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	WAI-IAM, INC. HAS A PROCESS WHEREBY THE COMPLETED 990 IS TAKEN TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO THE RETURN BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE WAI-IAM, INC. CONFLICT OF INTEREST POLICY IS GIVEN TO BOARD MEMBERS AT EVERY ANNUAL MEETING ALONG WITH A CONFLICT OF INTEREST POLICY DISCLOSURE STATEMENT. ALL DISCLOSURE STATEMENTS ARE COMPLETED AND MAINTAINED IN THE BOARD FILE. THE CONFLICT OF INTEREST POLICY DISCLOSURE STATEMENT REQUIRES THAT ALL BOARD MEMBERS REPORT PROMPTLY ANY SITUATION THAT MIGHT INVOLVE OR APPEAR TO INVOLVE A CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15A	THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, AND OTHER TOP MANAGEMENT OFFICIALS' COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF WAI-IAM, INC.
FORM 990, PART VI, SECTION C, LINE 19	WAI-IAM, INC., MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ANYTIME A REQUEST WAS MADE BY PROVIDING A REVIEW OR A PHYSICAL COPY OF THE GOVERNING DOCUMENTS, DEPENDING ON THE REQUEST.