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WILLIE LOPEZ EMERGENCY ASSISTANCE FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WILLIE LOPEZ EMERGENCY ASSISTANCE FUND (EIN 31-1564404)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-08
IRS object ID
202413139349302666
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-08T12:55:52-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760488832PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCCONNELL & JONES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14828 LOOP CENTRAL DRIVE SUITE 1000AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77081ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311564404EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE WILLIE LOPEZ EMERGENCYBusinessNameLine1Txt
Business Name Line2ASSISTANCE FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWILLBusinessNameControlTxt
Phone2817767200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15601 ARNOLD RD SUITE 200AddressLine1Txt
CityDUBLINCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94568ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGUNTHER GRUMMPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2817767322PhoneNum
Signature2024-11-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTENE THOMASPreparerPersonNm
PTINP00849229PTIN
Phone7139681600PhoneNum
Preparation2024-10-31PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerGUNTHER GRUMMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15601 ARNOLD RD SUITE 200AddressLine1Txt
CityDUBLINCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94568ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$557,073GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WILLIELOPEZFUND.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTHE WILLIE LOPEZ EMERGENCY ASSISTANCE FUND IS A PUBLICLY SUPPORTED CHARITY THAT MAKES DISBURSEMENTS TO ELIGIBLE NEEDY PERSONS FOR THE RELIEF OF THEIR EXISTING NEEDS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers40TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$467,435PYContributionsGrantsAmt
CY Contributions Grants$555,794CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,124PYInvestmentIncomeAmt
CY Investment Income$1,279CYInvestmentIncomeAmt
PY Other Revenue-$556PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$468,003PYTotalRevenueAmt
CY Total Revenue$557,073CYTotalRevenueAmt
PY Grants And Similar Paid$611,296PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$673,182CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$39,190PYOtherExpensesAmt
CY Other Expenses$36,006CYOtherExpensesAmt
PY Total Expenses$650,486PYTotalExpensesAmt
CY Total Expenses$709,188CYTotalExpensesAmt
PY Revenues Less Expenses-$182,483PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$152,115CYRevenuesLessExpensesAmt
Total Assets BOY$1,050,705TotalAssetsBOYAmt
Total Assets EOY$898,591TotalAssetsEOYAmt
Total Liabilities BOY-$2,697TotalLiabilitiesBOYAmt
Total Liabilities EOY-$2,697TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,053,402NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$901,288NetAssetsOrFundBalancesEOYAmt
MissionTHE WILLIE LOPEZ EMERGENCY ASSISTANCE FUND IS A PUBLICLY SUPPORTED CHARITY THAT MAKES DISBURSEMENTS TO ELIGIBLE NEEDY PERSONS FOR THE RELIEF OF THEIR EXISTING NEEDS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$709,188ExpenseAmt
Grant$673,182GrantAmt
DescDURING THE CALENDAR YEAR 2023 GRANTS WERE PROVIDED TO NEEDY FAMILIES.Desc
Total Program Service Expenses$709,188TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or MisuseYes (1)MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VAUGHN KLEBIGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5107238517PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15601 ARNOLD RD SUITE 200AddressLine1Txt
CityDUBLINCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94568ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GUNTHER GRUMM
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
LINDSAY PHILLIPS
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
VALERIE CAMHI
BOARD MEMBER1.00Yes (X)$0$0$0
MADHAV SADHU
BOARD MEMBER1.00Yes (X)$0$0$0
KARA RICHMOND
2ND SECRETARY1.00Yes (X)Yes (X)$0$0$0
DIVYANI KOTHARI
2ND TREASURER1.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$146,557FundraisingAmt
All Other Contributions$409,237AllOtherContributionsAmt
Total Contributions$555,794TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,279TotalRevenueColumnAmt
Exclusion$1,279ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$146,557ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$557,073TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,279ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$673,182TotalAmt
Program Services$673,182ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Program Services$3,000ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$46TotalAmt
Program Services$46ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,952TotalAmt
Program Services$2,952ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$293TotalAmt
Program Services$293ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PAYROLL EXPENSES$30,000$30,000
BANK SERVICE CHARGES$3,101$3,101
MEALS EXPENSE$817$817
DUE AND SUBSCRIPTIONS$252$252

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$4,455TotalAmt
Program Services-$4,455ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$709,188TotalAmt
Program Services$709,188ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$991,826BOYAmt
EOY$839,712EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$58,879BOYAmt
EOY$58,879EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,050,705BOYAmt
EOY$898,591EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY-$2,697BOYAmt
EOY-$2,697EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY-$2,697BOYAmt
EOY-$2,697EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,053,402BOYAmt
EOY$901,288EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,053,402BOYAmt
EOY$901,288EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,050,705BOYAmt
EOY$898,591EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$152,115ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$455,780CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$300,917CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$356,080CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$467,435CurrentTaxYearMinus1YearAmt
Current Tax Year$555,639CurrentTaxYearAmt
Total$2,135,851TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$455,780CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$300,917CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$356,080CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$467,435CurrentTaxYearMinus1YearAmt
Current Tax Year$555,639CurrentTaxYearAmt
Total$2,135,851TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$2,135,851PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,407CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,889CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,324CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,124CurrentTaxYearMinus1YearAmt
Current Tax Year$1,279CurrentTaxYearAmt
Total$8,023TotalAmt
FieldValueIRS element (for citing)
Total Support$2,143,874TotalSupportAmt
Gross Receipts Rltd Activities$374,149GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99630PublicSupportCY170Pct
Public Support PY1700.99590PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SAMPLE SALESEvent1Nm
Gross Receipts Event1$146,402GrossReceiptsEvent1Amt
Charitable Contri Event1$146,402CharitableContriEvent1Amt
Event2HOLIDAY PARTY FUNDRAISE DRAW:Event2Nm
Gross Receipts Event2$155GrossReceiptsEvent2Amt
Charitable Contri Event2$155CharitableContriEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Total$146,557GrossReceiptsTotalAmt
Charitable Contributions Tot$146,557CharitableContributionsTotAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDescNon Cash AssistanceNonCashAssistanceAmt
CASH GRANTS TO FAMILIES255$658,674COSTGIFT CARDS
GROCERY ASSISTANCE82COSTGROCERY$14,508

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDSFormAndLineReferenceDesc
ExplanationGRANTS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE UNITED STATES ARE PAID TO AN ELIGIBLE PERSON ONLY IF HE LACKS THE NECESSITIES OF LIFE, INVOLVING PHYSICAL, MENTAL OR EMOTIONAL WELL-BEING, AS A RESULT OF POVERTY, OR AS A RESULT OF TEMPORARY DISTRESS RELATING TO A FINANCIALLY DEVASTING TRAGEDY OR CIRCUMSTANCE SUCH AS A CATASTROPHIC ILLNESS OR INJURY, A CIVIL DISASTER, SUDDEN OR SEVERE PERSONAL OR FAMILY CRISIS (SUCH AS PHYSICAL ABUSE OR CRIMINAL VIOLENCE), THE LOSS OF A HOME OR OTHER PROPERTY DUE TO FIRE OR NATURAL DISASTER, OR SIMILAR UNUSUAL CIRCUMSTANCE. APPLICATIONS FOR SUCH ASSISTANCE ARE TAKEN IN WRITING AND AN INDEPENDENT SELECTION COMMITTEE FOLLOWS PROTOCOL TO DETERMINE ELIGIBILITY AND AWARD AMOUNTS WITHOUT KNOWLEDGE OF THE IDENTITY OF THE APPLICANT. GRANT RECIPIENTS ARE REQUIRED TO AGREE IN WRITING THAT ALL GRANT FUNDS WILL BE USED FOR THE SOLE PURPOSE OF THE RELIEF OF THE FINANCIAL HARDSHIP FOR WHICH THE GRANT WAS ISSUED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THE FOLLOWING BOARD MEMBERS HAVE A BUSINESS RELATIONSHIP. ALL ARE EMPLOYEES OF TAILORED BRANDS: 1. GUNTHER GRUMM 2. VALERIE CAMHI 3. MADHAV SADHU 4. KARA RICHMOND 5. DIVYANI KOTHARI
FORM 990, PART VI, SECTION A, LINE 5INDIVIDUAL IS BELIEVED TO HAVE DEFRAUDED THE WILLIE LOPEZ FUND (WLF) BY PROVIDING FALSE INVOICES FOR FUNERAL ASSISTANCE AND RENT/EVICTION ASSISTANCE, WHICH HAS RESULTED IN MONETARY THEFT FROM THE FUND. THE INDIVIDUAL UTILIZED CONNECTIONS WITHIN A FUNERAL HOME AND WITH INDIVIDUALS WHO POSED AS FAKE LANDLORDS TO ISSUE FRAUDULENT INVOICES, RECEIPTS, AND DOCUMENTATION TO WLF. WHEN PAYMENT WAS MADE UTILIZING THESE DOCUMENTS, THE INDIVIDUAL WOULD WORK WITH THEIR CONTACTS TO SPLIT THE MONEY. ON JANUARY 10TH, 2023, A COACH/LEADER REPORTED TO HR THAT THEIR SUPERVISOR, TOLD THEM THAT SHE COULD HELP THEM GET ASSISTANCE FROM THE WLF IN THE AMOUNT OF $5,000 IF THE COACH WAS WILLING TO SPLIT THE MONEY RECEIVED WITH THE INDIVIDUAL. THROUGH VERBAL CONVERSATION, INDIVIDUAL ADMITTED TO DEFRAUDING THE FUND IN THE AMOUNT OF $13,000 AND HELPING OTHER EMPLOYEES DEFRAUD THE FUND AS WELL TOTALING A POTENTIAL $36,000 SINCE 2019 BASED ON FUND RECORDS. TAILORED BRANDS FILED A CASE WITH HOUSTON POLICE ON BEHALF OF WLF, CASE #T23002584. INVOLVED EMPLOYEES WERE TERMINATED FROM TAILORED BRANDS. A REVIEW WAS CONDUCTED BY THE WLF BOARD, A TAILORED BRANDS AUDIT GROUP, AND LEGAL COUNCIL WHICH AFFIRMED WLF PROCEDURES WERE FOLLOWED. THE PROCEDURES ARE AS FOLLOWS: GRANT APPLICANT SUBMITS AN APPLICATION THAT IS RECEIVED BY WLF TEAM MEMBERS. INFORMATION IS RECORDED INTO SALESFORCE. WLF TEAM MEMBER REACHES OUT TO APPLICANT TO DISCUSS THE SITUATION AND TO DETERMINE IF THE SITUATION MEETS OUR CRITERIA BASED ON OUR GIVING GUIDELINES. ONCE IT IS DETERMINED THAT A SITUATION COULD QUALIFY FOR ASSISTANCE THE APPLICATION IS TAKEN TO A DECISION COMMITTEE WHICH IS A GROUP OF EMPLOYEES WHO ANONYMOUSLY REVIEW THE APPLICATION AND APPROVE OR DENY WLF STAFF RECOMMENDATIONS ACCORDINGLY BASED ON WLF GIVING GUIDELINES. THE APPLICANT'S PERSONAL INFO IS NOT INCLUDED IN THE DC'S REVIEW AND THE APPLICANT DOES NOT KNOW WHO IS ON THEIR DC. WLF REQUESTS SUPPORTING DOCUMENTATION FOR THE GRANT RECIPIENT'S SITUATION (PAST DUE RENT STATEMENTS, FUNERAL HOME INVOICES OR RECEIPTS, POLICE REPORT, DOCTOR'S NOTE, OTHER BILLS AS NECESSARY, ETC). WLF THEN MAKES PAYMENTS ON APPLICABLE BILLS TO ADDRESS THE ROOT CAUSE OF THE UNEXPECTED EXPENSES (PAYING DIRECTLY FOR A FUNERAL, PAYING FOR PAST DUE RENT FOR AN EVICTION, ETC.) OR TO OFFSET THE APPLICANT'S EXPENSE RELATING TO THE ISSUE (PAYING RENT, UTILITY, AND OTHER BILLS ON BEHALF OF AN APPLICANT WHO HAS FALLEN BEHIND AFTER AN UNEXPECTED EXPENSE SUCH AS A MEDICAL EXPENSE OR LOST INCOME DUE TO MEDICAL LEAVE, ETC.). PAYMENTS ARE MADE EITHER THROUGH CHECK OR BY CREDIT CARD. WLF TRACKS PAYMENTS MADE THROUGH QUICKBOOKS AND WHEN THE APPROVED GRANT FUNDS HAVE BEEN FULLY DISPERSED THE GRANT IS COMPLETED. GRANT RECIPIENTS HAVE A LIFETIME MAXIMUM OF $30K THAT THEY CAN RECEIVE FROM THE FUND AND $20K RELATING TO A SINGLE SITUATION. TWO EXCEPTIONS ARE FUNERAL ASSISTANCE ($5K MAX) AND ONE-TIME EVICTION ASSISTANCE ($5K MAX). ADDITIONALLY, THE FUND HAS NOW IMPLEMENTED POLICIES OF FLAGGING ANY REPEAT VENDORS (LANDLORDS, FUNERAL HOMES, ETC.) FOR ADDITIONAL VERIFICATION BEYOND INVOICES AND INITIAL PAPERWORK INCLUDING PROPERTY OWNERSHIP VERIFICATION, VERBAL VERIFICATIONS IN CONJUNCTION WITH THE PROVIDED DOCUMENTATION WITH PUBLICLY AVAILABLE CONTACTS FROM VENDORS, AND MONITORING GENERIC AND POTENTIALLY ALTERED LEASES AND INVOICES.
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT PREPARER. WHEN THE DRAFT RETURN IS MADE AVAILABLE, IT IS REVIEWED BY THE FUND'S ACCOUNTING PERSONNEL. ANY NECESSARY REVISIONS ARE INCLUDED IN THE FINAL VERSION OF THE RETURN THAT IS APPROVED FOR FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CIN AN EFFORT TO PROVIDE OBJECTIVITY AND NON-DISCRIMINATION IN THE AWARDING OF GRANTS TO ELIGIBLE INDIVIDUALS, THE WILLIE LOPEZ EMERGENCY ASSISTANCE FUND HAS PROCEDURES IN PLACE TO IDENTIFY AND MITIGATE ANY CONFLICTS OF INTEREST THAT MAY EXIST AMONG BOARD MEMBERS, THE ORGANIZATION, ITS DONORS AND GRANTEES. THE BOARD OF DIRECTORS APPOINTS A GRANT SELECTION COMMITTEE COMPRISED OF INDEPENDENT PERSONS WHOSE IDENTITY IS NOT REVEALED TO THE GRANT RECIPIENTS. LIKEWISE, THE IDENTITY OF THE GRANT APPLICANTS ARE NOT KNOWN TO THE GRANT SELECTION COMMITTEE. GRANT RECIPIENTS MAY NOT BE BOARD OFFICERS OR DIRECTORS, FAMILY MEMBERS OF BOARD OFFICERS OR DIRECTORS, NOR CAN A MEMBER OF THE SELECTION COMMITTEE OR THEIR FAMILY MEMBERS BE ELIGIBLE FOR ASSISTANCE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S ARTICLES OF INCORPORATION ARE AVAILABLE FROM THE SECRETARY OF STATE OF TEXAS. THE FINANCIAL STATEMENTS ARE NOT MADE PUBLICLY AVAILABLE.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1TAILORED BRANDS INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16380 ROGERDALEAddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77072ZIPCd
FieldValueIRS element (for citing)
EIN474908760EIN
Primary ActivitiesCLOTHINGPrimaryActivitiesTxt
Legal Domicile StateTXLegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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