WAI-IAM INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: WAI-IAM INC (EIN 46-4036273)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-09-16
IRS object ID: 202232599349301318
Schema version: 2021v4.2
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	2022-09-16T12:54:24-05:00	ReturnTs
Tax Period End	2021-12-31	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	2021-01-01	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	2022-09-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JACQUELYN	PersonFirstNm
Person Last	LIEBNER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMBER RATHBUN CPA	PreparerPersonNm
PTIN	P01786612	PTIN
Phone	5173237500	PhoneNum
Preparation	2022-09-14	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$1,280,491	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	7	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	27	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$475,499	PYContributionsGrantsAmt
CY Contributions Grants	$283,508	CYContributionsGrantsAmt
PY Program Service Revenue	$942,274	PYProgramServiceRevenueAmt
CY Program Service Revenue	$919,460	CYProgramServiceRevenueAmt
PY Investment Income	$22	PYInvestmentIncomeAmt
CY Investment Income	-$4,711	CYInvestmentIncomeAmt
PY Other Revenue	$13,124	PYOtherRevenueAmt
CY Other Revenue	$23,421	CYOtherRevenueAmt
PY Total Revenue	$1,430,919	PYTotalRevenueAmt
CY Total Revenue	$1,221,678	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	$684,585	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$749,943	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$679,880	PYOtherExpensesAmt
CY Other Expenses	$650,606	CYOtherExpensesAmt
PY Total Expenses	$1,364,465	PYTotalExpensesAmt
CY Total Expenses	$1,400,549	CYTotalExpensesAmt
PY Revenues Less Expenses	$66,454	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$178,871	CYRevenuesLessExpensesAmt
Total Assets BOY	$938,876	TotalAssetsBOYAmt
Total Assets EOY	$1,302,963	TotalAssetsEOYAmt
Total Liabilities BOY	$675,019	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,217,977	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$263,857	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$84,986	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	$1,174,157	ExpenseAmt
Revenue	$746,760	RevenueAmt
Desc	THE RISE RECOVERY COMMUNITY PROVIDES A NEW, CURRENT WAY FOR RECOVERING ADDICTS TO LIVE IN A SOCIETY DRUG AND ALCOHOL FREE. RISE IS AN INNOVATIVE WAY TO MEET THE BASIC NEEDS OF RECOVERING ADDICTS BY PROVIDING HEALTH, HOME, PURPOSE, AND COMMUNITY. WAI-IAM'S RISE PROGRAM OFFERS 16 FACILITIES WITH 73 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, AIR HOCKEY, TVS, AND HIP MUSIC FOR A CLUBLIKE FEEL. THE MAIN FLOOR ALSO PROVIDES ADDITIONAL MEETING SPACE, A GAME ROOM, COMPUTER STATION, AND THE RISE TECH OFFICE. THE SECOND-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

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$161,648	ExpenseAmt
Revenue	$172,700	RevenueAmt
Desc	THE INK THERAPY PROGRAM WAS BORN WHEN RECOVERING ADDICTS IN THE RISE RECOVERY COMMUNITY HAD TATTOO AND PIERCING SKILLS AND DID NOT WANT TO GO BACK TO WORK IN SHOP WHERE DRUGS AND ALCOHOL WERE PREVALANT. INK THERAPY IS A CLEAN AND SOBER TATTOO AND PIERCING SHOP IN THE GREATER LANSING, MICHIGAN AREA. INK THERAPY WAS VOTED THE "COOLEST TATTOO SHOP IN MICHIGAN" IN THE FIRST YEAR OF BUSINESS. INK THERAPY HAS ALSO BEEN IN MANY ARTICLES FOR THE WORK WE DO IN HELPING OTHERS. INK THERAPY HAS BEEN ABLE TO HELP PEOPLE BY CREATING BEAUTIFUL TATTOOS TO COVER SCARS ON CUTTERS' ARMS AS WELL AS COVERUPS FOR WOMEN BRANDED FROM BEING IN SEX TRAFFICKING RINGS. INK THERAPY IS JUST ONE MORE WAY WE PROVE LIFE WITHOUT DRUGS AND ALCOHOL CAN BE GREAT! ALL EMPLOYEES OF INK THERAPY ARE RECOVERING ADDICTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,335,805	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	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	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	9	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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	6	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 (9 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)	$77,350	$0	$12,313
COREY WARREN
PRESIDENT	40.00	Yes (X)	$67,722	$0	$17,236
STEPHANIE WEBSTER
SECRETARY	40.00	Yes (X)	$38,003	$0	$0	Yes (X)
NATHAN MURPHY
CHAIRMAN	0.10	Yes (X)	$0	$0	$0	Yes (X)
JAMEE BABBITT
DIRECTOR	0.10		$0	$0	$0	Yes (X)
JULIA GOATLEY
DIRECTOR	0.10		$0	$0	$0	Yes (X)
MICHAEL YANKOWSKI
DIRECTOR	0.10		$0	$0	$0	Yes (X)
DONATTO BORRILLO
DIRECTOR	0.10		$0	$0	$0	Yes (X)
DEBORAH GARRETT
DIRECTOR	0.10		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$183,075	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$29,549	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	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	$109,200	GovernmentGrantsAmt
All Other Contributions	$174,308	AllOtherContributionsAmt
Noncash Contributions	$50	NoncashContributionsAmt
Total Contributions	$283,508	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RISE REVENUE	900099	$735,447	$735,447
INK THERAPY REVENUE	900099	$172,700	$172,700
STRAIGHTTALK REVENUE	900099	$6,941	$6,941
CLUB RISE REVENUE	900099	$4,372	$4,372

Field	Value	IRS element (for citing)
Total Program Service Revenue	$919,460	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27	TotalRevenueColumnAmt
Exclusion	$27	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$54,075	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$58,813	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$4,738	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$4,738	TotalRevenueColumnAmt
Exclusion	-$4,738	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
TIPS REVENUE	900099	$10,762	$10,762
MERCHANDISE REVENUE	900099	$9,830	$9,830
MISCELLANEOUS REVENUE	900099	$2,829	$2,829

Field	Value	IRS element (for citing)
Other Revenue Total	$23,421	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,221,678	TotalRevenueColumnAmt
Related Or Exempt Func Income	$919,460	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$18,710	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$212,624	TotalAmt
Program Services	$200,790	ProgramServicesAmt
Management And General	$11,834	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$453,588	TotalAmt
Program Services	$428,652	ProgramServicesAmt
Management And General	$24,936	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$3,775	TotalAmt
Program Services	$3,549	ProgramServicesAmt
Management And General	$226	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$27,663	TotalAmt
Program Services	$26,007	ProgramServicesAmt
Management And General	$1,656	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$52,293	TotalAmt
Program Services	$48,447	ProgramServicesAmt
Management And General	$3,846	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,100	TotalAmt
Program Services	$5,490	ProgramServicesAmt
Management And General	$610	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$49,737	TotalAmt
Program Services	$44,513	ProgramServicesAmt
Management And General	$5,224	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,598	TotalAmt
Program Services	$2,598	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$89,413	TotalAmt
Program Services	$87,515	ProgramServicesAmt
Management And General	$1,898	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$3,348	TotalAmt
Program Services	$3,348	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$263,128	TotalAmt
Program Services	$258,316	ProgramServicesAmt
Management And General	$4,812	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$49,981	TotalAmt
Program Services	$49,881	ProgramServicesAmt
Management And General	$100	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$8,522	TotalAmt
Program Services	$8,315	ProgramServicesAmt
Management And General	$207	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$8,066	TotalAmt
Program Services	$6,670	ProgramServicesAmt
Management And General	$1,396	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$34,740	TotalAmt
Program Services	$33,732	ProgramServicesAmt
Management And General	$1,008	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$28,421	TotalAmt
Program Services	$25,251	ProgramServicesAmt
Management And General	$3,170	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MAINTENANCE & REPAIR	$57,208	$55,599	$1,609
MISCELLANEOUS EXPENSES	$24,516	$23,955	$561
DUES & SUBSCRIPTIONS	$14,717	$13,066	$1,651
BANK CHARGES	$6,437	$6,437

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,674	TotalAmt
Program Services	$3,674	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,400,549	TotalAmt
Program Services	$1,335,805	ProgramServicesAmt
Management And General	$64,744	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$25,126	BOYAmt
EOY	$16,431	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$49,745	BOYAmt
EOY	$361,903	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$178,480	BOYAmt
EOY	$47,290	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$188	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,283	BOYAmt
EOY	$3,120	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$947,887	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$73,668	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$679,054	BOYAmt
EOY	$874,219	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$938,876	BOYAmt
EOY	$1,302,963	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$21,303	BOYAmt
EOY	$11,650	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$7,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$522,306	BOYAmt
EOY	$1,199,327	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$131,410	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$675,019	BOYAmt
EOY	$1,217,977	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	$106,075	BOYAmt
EOY	$77,696	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$157,782	BOYAmt
EOY	$7,290	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$263,857	BOYAmt
EOY	$84,986	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$938,876	BOYAmt
EOY	$1,302,963	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$178,871	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	$206,346	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$217,330	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$349,415	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$475,499	CurrentTaxYearMinus1YearAmt
Current Tax Year	$283,508	CurrentTaxYearAmt
Total	$1,532,098	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$919,264	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,094,151	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$946,630	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$942,274	CurrentTaxYearMinus1YearAmt
Current Tax Year	$919,460	CurrentTaxYearAmt
Total	$4,821,779	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,125,610	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,311,481	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,296,045	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,417,773	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,202,968	CurrentTaxYearAmt
Total	$6,353,877	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$177,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$175,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$325,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$200,000	CurrentTaxYearMinus1YearAmt
Total	$877,000	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	$177,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$175,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$325,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$200,000	CurrentTaxYearMinus1YearAmt
Total	$877,000	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$5,476,877	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$22	CurrentTaxYearMinus1YearAmt
Current Tax Year	$27	CurrentTaxYearAmt
Total	$88	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$22	CurrentTaxYearMinus1YearAmt
Current Tax Year	$27	CurrentTaxYearAmt
Total	$88	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,468	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$14,481	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$39,343	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,124	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,421	CurrentTaxYearAmt
Total	$92,837	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,128,089	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,325,971	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,335,407	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,430,919	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,226,416	CurrentTaxYearAmt
Total	$6,446,802	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.84950	PublicSupportCY509Pct
Public Support PY509	0.83770	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Investment Income PY	0.00000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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	$132,818	OtherCostOrOtherBasisAmt
Book Value	$132,818	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$723,408	OtherCostOrOtherBasisAmt
Depreciation	$34,751	DepreciationAmt
Book Value	$688,657	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$45,245	OtherCostOrOtherBasisAmt
Depreciation	$6,501	DepreciationAmt
Book Value	$38,744	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,020	OtherCostOrOtherBasisAmt
Depreciation	$201	DepreciationAmt
Book Value	$3,819	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$42,396	OtherCostOrOtherBasisAmt
Depreciation	$32,215	DepreciationAmt
Book Value	$10,181	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$874,219	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,221,678	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,221,678	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,221,678	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,400,549	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,400,549	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,400,549	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

Field	Value	IRS element (for citing)
Person	BRITTNI WARREN	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	FAMILY MEMBER OF PRESIDENT: COREY WARREN	RelationshipDescriptionTxt
Transaction	$23,503	TransactionAmt
Transaction	EMPLOYEE	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	ORGANIZATION'S PROCESS TO REVIEW FORM 990 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.