WAI-IAM INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: WAI-IAM INC (EIN 46-4036273)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-10-22
IRS object ID: 202002969349301215
Schema version: 2019v5.1
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	2020-10-22T10:59:33-05:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	310800053	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLARK SCHAEFER HACKETT & CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3505 COOLIDGE RD	AddressLine1Txt
City	EAST LANSING	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48823	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	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	5178196569	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	PersonTitleTxt
Phone	5178196569	PhoneNum
Signature	2020-08-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	NATOSHA DILLEY	PreparerPersonNm
PTIN	P01225377	PTIN
Phone	5173515508	PhoneNum
Preparation	2020-08-25	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	104.54.120.69	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-08-25	IPDt
IP Tm	12:49:55	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	325EB0A0CB9EF641D92463F995974E3855814F3D	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-01-29 14:40:06Z	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	COREY WARREN	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	$1,175,407	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WAI-IAM.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or 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.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	30	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$217,330	PYContributionsGrantsAmt
CY Contributions Grants	$199,415	CYContributionsGrantsAmt
PY Program Service Revenue	$1,079,670	PYProgramServiceRevenueAmt
CY Program Service Revenue	$946,630	CYProgramServiceRevenueAmt
PY Investment Income	$9	PYInvestmentIncomeAmt
CY Investment Income	$19	CYInvestmentIncomeAmt
PY Other Revenue	$14,481	PYOtherRevenueAmt
CY Other Revenue	$29,343	CYOtherRevenueAmt
PY Total Revenue	$1,311,490	PYTotalRevenueAmt
CY Total Revenue	$1,175,407	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	$655,055	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$552,339	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$679,856	PYOtherExpensesAmt
CY Other Expenses	$661,289	CYOtherExpensesAmt
PY Total Expenses	$1,334,911	PYTotalExpensesAmt
CY Total Expenses	$1,213,628	CYTotalExpensesAmt
PY Revenues Less Expenses	-$23,421	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$38,221	CYRevenuesLessExpensesAmt
Total Assets BOY	$309,548	TotalAssetsBOYAmt
Total Assets EOY	$341,083	TotalAssetsEOYAmt
Total Liabilities BOY	$223,924	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$293,680	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$85,624	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$47,403	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	WAI-IAM, INC. IS 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	$1,017,998	ExpenseAmt
Revenue	$861,978	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 17 FACILITIES WITH 89 BEDS. A KEY COMPONENT OF THE RISE PROGRAM IS CLUB RISE, A SOBER ENGAGEMENT CENTER. THE HOME-LIKE ENVIRONMENT OF CLUB RISE OFFERS A LARGE ACTIVITY ROOM WITH BILLARDS, AIR-HOCKEY, TV'S AND HIP MUSIC FOR A "CLUB- LIKE" FEEL. THE MAIN FLOOR ALSO PROVIDES ADDITIONAL MEETING SPACE, A GAMING ROOM, A COMPUTER STATION, AND THE RISE CARE COORDINATORS OFFICE. THE SECOND FLOOR HOUSES WAI-IAM INC. AND RISE STAFF OFFICES, WHERE ALL THE INTAKES OCCUR, AS WELL AS LOCKED MED-ROOM. THE WELL-MAINTAINED, STRUCTURED LIVING HOMES, ALONG WITH THE 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	$134,253	ExpenseAmt
Revenue	$84,652	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 PREVELANT. 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	$1,152,251	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	Yes (1)	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	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	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	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	30	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	8	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JACQUELYN LIEBNER	PersonNm
Phone	5178196569	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 (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JOSHUA CORTS
SECRETARY	40.00	0.00	Yes (X)	Yes (X)	$39,324	$0	$0
JOYCE DRAGANCHUK
DIRECTOR	0.00	0.00	Yes (X)		$0	$0	$0
JAMEE BABBITT
DIRECTOR	0.00	0.00	Yes (X)		$0	$0	$0
JULIE REINCKE
DIRECTOR	0.00	0.00	Yes (X)		$0	$0	$0
NATHAN MURPHY
CHAIR	0.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
JERRY SWARTZ
DIRECTOR	0.00	0.00	Yes (X)		$0	$0	$0
RICHARD WENDORF
DIRECTOR	0.00	0.00	Yes (X)		$0	$0	$0
MICHAEL YANKOWSKI
DIRECTOR	0.00	0.00	Yes (X)		$0	$0	$0
COREY WARREN
PRESIDENT	60.00	0.00		Yes (X)	$78,598	$0	$10,037
JACQUELYN LIEBNER
EXECUTIVE DIRECTOR, TREASURER	60.00	0.00		Yes (X)	$89,483	$0	$9,786

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$207,405	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$19,823	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
All Other Contributions	$199,415	AllOtherContributionsAmt
Total Contributions	$199,415	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RISE REVENUE	900099	$706,028	$706,028
CLUB RISE REVENUE	900099	$97,538	$97,538
INK THERAPY REVENUE	900099	$84,652	$84,652
STRAIGHTTALK REVENUE	900099	$58,412	$58,412

Field	Value	IRS element (for citing)
Total Program Service Revenue	$946,630	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19	TotalRevenueColumnAmt
Exclusion	$19	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
OTHER INCOME	900099	$21,523	$21,523
DRUG TESTING	900099	$7,820	$7,820

Field	Value	IRS element (for citing)
Other Revenue Total	$29,343	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,175,407	TotalRevenueColumnAmt
Related Or Exempt Func Income	$946,630	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$29,362	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$227,228	TotalAmt
Program Services	$227,228	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$255,931	TotalAmt
Program Services	$218,066	ProgramServicesAmt
Management And General	$37,865	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$29,858	TotalAmt
Program Services	$26,175	ProgramServicesAmt
Management And General	$3,683	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$39,322	TotalAmt
Program Services	$35,896	ProgramServicesAmt
Management And General	$3,426	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$22,139	TotalAmt
Program Services	$21,303	ProgramServicesAmt
Management And General	$836	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,041	TotalAmt
Program Services	$1,882	ProgramServicesAmt
Management And General	$159	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$108,120	TotalAmt
Program Services	$107,096	ProgramServicesAmt
Management And General	$1,024	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$7,359	TotalAmt
Program Services	$7,359	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$188,727	TotalAmt
Program Services	$188,727	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$34,305	TotalAmt
Program Services	$34,305	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,091	TotalAmt
Program Services	$4,091	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$12,252	TotalAmt
Program Services	$9,960	ProgramServicesAmt
Management And General	$2,292	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$21,852	TotalAmt
Program Services	$21,056	ProgramServicesAmt
Management And General	$796	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$21,638	TotalAmt
Program Services	$18,076	ProgramServicesAmt
Management And General	$3,562	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
UTILITIES	$73,522	$70,844	$2,678
MAINTENANCE AND REPAIR	$43,421	$42,601	$820
TELEPHONE	$41,903	$41,251	$652
TEMPORARY HELP	$24,871	$24,871

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$55,048	TotalAmt
Program Services	$51,464	ProgramServicesAmt
Management And General	$3,584	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,213,628	TotalAmt
Program Services	$1,152,251	ProgramServicesAmt
Management And General	$61,377	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$7,663	BOYAmt
EOY	$28,953	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$37,618	BOYAmt
EOY	$39,013	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$2,630	BOYAmt
EOY	$2,049	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$2,468	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$11,556	BOYAmt
EOY	$10,133	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$308,600	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$50,133	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$250,082	BOYAmt
EOY	$258,467	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$309,548	BOYAmt
EOY	$341,083	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$21,013	BOYAmt
EOY	$23,481	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$35,640	BOYAmt
EOY	$15,333	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$167,272	BOYAmt
EOY	$181,631	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$73,235	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$223,924	BOYAmt
EOY	$293,680	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	$81,426	BOYAmt
EOY	$39,903	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,198	BOYAmt
EOY	$7,500	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$85,624	BOYAmt
EOY	$47,403	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$309,548	BOYAmt
EOY	$341,083	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$38,221	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$291,472	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$335,460	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$206,346	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$217,330	CurrentTaxYearMinus1YearAmt
Current Tax Year	$199,415	CurrentTaxYearAmt
Total	$1,250,023	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$321,304	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$488,717	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$919,264	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,094,151	CurrentTaxYearMinus1YearAmt
Current Tax Year	$946,630	CurrentTaxYearAmt
Total	$3,770,066	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$612,776	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$824,177	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,125,610	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,311,481	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,146,045	CurrentTaxYearAmt
Total	$5,020,089	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$237,081	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$167,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$177,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$175,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$175,000	CurrentTaxYearAmt
Total	$931,081	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	$237,081	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$167,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$177,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$175,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$175,000	CurrentTaxYearAmt
Total	$931,081	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$4,089,008	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19	CurrentTaxYearAmt
Total	$50	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19	CurrentTaxYearAmt
Total	$50	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$920	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,468	CurrentTaxYearMinus2YearsAmt
Total	$3,388	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$612,783	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$825,101	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,128,089	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,311,490	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,146,064	CurrentTaxYearAmt
Total	$5,023,527	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.81400	PublicSupportCY509Pct
Public Support PY509	0.79460	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
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	$32,200	OtherCostOrOtherBasisAmt
Book Value	$32,200	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$162,826	OtherCostOrOtherBasisAmt
Depreciation	$16,794	DepreciationAmt
Book Value	$146,032	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$42,291	OtherCostOrOtherBasisAmt
Depreciation	$15,965	DepreciationAmt
Book Value	$26,326	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$71,283	OtherCostOrOtherBasisAmt
Depreciation	$17,374	DepreciationAmt
Book Value	$53,909	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$258,467	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
OVERBILLINGS PAYABLE	$46,235
REFUNDABLE ADVANCES	$27,000

Field	Value	IRS element (for citing)
Total Liability	$73,235	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,175,407	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,175,407	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,175,407	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,213,628	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,213,628	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,213,628	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION EVALUATED ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS OF DECEMBER 31, 2019, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITION THAT WOULD REQUIRE THE RECORDING OF ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY APPROPRIATE TAXING JURISDICTIONS. AT DECEMBER 31, 2019, THE ORGANIZATION'S FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (4 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan To OrganizationLoanToOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd	Loan From OrganizationLoanFromOrganizationInd
NOTE PAYABLE - PNC 2180
CFAO	NEW SHOP	Yes (X)	$10,000	$7,691	0	Yes (1)	Yes (1)
NOTE PAYABLE - MSUFCU 2170
CFAO	ADVANCE	Yes (X)	$5,000	$7,000	0	Yes (1)	Yes (1)
NOTE PAYABLE - JACQUELYN LIEBNER
CFAO	REIMBURSEMENT	Yes (X)	$13,784	$642	0	Yes (1)	Yes (1)
ACCOUNT RECEIVABLE - CORREY WARREN
	OFFICER EXPENSES		$2,630	$2,049	0	Yes (1)	Yes (1)	Yes (X)

Field	Value	IRS element (for citing)
Total Balance Due	$17,382	TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
JACQUELYN LIEBNER
CFAO	$89,483	COMPENSATION TO FAMILY MEMBER OF A BOARD MEMBER	0
COREY WARREN
PRESIDENT	$78,598	COMPENSATION TO FAMILY MEMBER OF A BOARD MEMBER	0
BRITTNI WARREN
RELATED TO PRESIDENT	$20,313	COMPENSATION TO FAMILY MEMBER OF A BOARD MEMBER	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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 AND 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.
FORM 990, PART XII, LINE 2C	THE PROCESS IS THE SAME AS LAST YEAR.