2019-10-08T11:29:58-07:00 2018-12-31 311081751 Toukan & Company 575 Charring Cross Drive Westerville OH 43081 990 2018-01-01 311640355 Westerville Area Resource Ministry WEST 6148990196 150 Heatherdown Drive Westerville OH 43081 Scott Marier Executive Direc 2019-10-08 true Tracey A Price CPA CVA P00238340 6149017100 2018 2020-01-14 16:20:31Z Scott Marier 150 Heatherdown Drive Westerville OH 43081 1944452 false false X www.WarmWesterville.org X 2001 OH Provide compassionate short-term assistance, educational services and spiritual support in order to encourage individuals to achieve a God-reliant, self-sufficient life while restoring dignity and hope with a "hand up, not a hand out." 12 12 49 3450 0 2078008 1856882 0 1901 999 106871 69142 2186780 1927023 1064895 1062756 0 853204 729115 0 240253 257179 273725 2175278 2065596 11502 -138573 2394389 2173654 634398 552236 1759991 1621418 Provide compassionate short-term assistance, educational services and spiritual support in order to encourage individuals to achieve a God-reliant, self-sufficient life while restoring dignity and hope with a "hand up, not a hand out." false false 1711771 1062756 The Organization's Resource Center provided assistance to an average of 512 families per month in 2018. 1711771 true true false false false false false false false false true false false false false true true false false false false false false false true false false false true false false false false false false false false false false false false true false false false false false false false false true 1 0 false 49 true false false false false false false false false 0 false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false X X Scott Marier 6148990196 150 Heatherdown Drive Westerville OH 43081 Steve Brown Chairman-Sept 1.00 0.00 X X 0 0 0 Jeff Cholley Treasurer - end 1.50 0.00 X X 0 0 0 Tom Schmitt Secretary - New 1.75 0.00 X X 0 0 0 Donna Andriot Treasurer - New 1.50 0.00 X X 0 0 0 Brent Rosenthal Secretary - End 0.50 0.00 X X 0 0 0 Lynne Themelaras Trustee 0.50 0.00 X 0 0 0 David Koo Trustee 0.50 0.00 X 0 0 0 Melissa Shaffer Trustee 0.50 0.00 X 0 0 0 Jefferson Blackburn-Smith Chairman - New 1.00 0.00 X 0 0 0 Mike Heyeck Vice Chair New 1.00 0.00 X 0 0 0 Unhee Kim Trustee 0.50 0.00 X 0 0 0 Rev Anna Guillozet Trustee 0.50 0.00 X 0 0 0 Preethi Mony Trustee 0.50 0.00 X 0 0 0 Scott Reeves Trustee 0.50 0.00 X 0 0 0 Joe Simonet Trustee 0.50 0.00 X 0 0 0 Scott Marier Executive Direc 50.00 0.00 X 66188 0 45437 66188 45437 0 false false false 0 1856882 1010986 1856882 0 6200 6200 0 0 0 5201 -5201 -5201 -5201 76077 12228 63849 63849 0 0 Other Income 900099 20 20 Workers Comp Refund 900099 5273 5273 5293 1927023 70141 0 1062756 1062756 0 0 111625 36973 37679 36973 0 569600 386630 39705 143265 0 0 47890 32424 3723 11743 0 0 0 0 0 0 20456 4226 15560 670 0 58223 37140 2230 18853 0 0 68072 64783 1644 1645 9608 611 1176 7821 0 702 56 251 395 21538 19491 2032 15 0 59634 53055 3631 2948 14522 13070 726 726 Other expenses 20970 556 5215 15199 0 2065596 1711771 113572 240253 636898 412801 8540 0 87082 0 3656 28389 0 0 0 229803 288876 6275 8125 1701234 266668 1421238 1434566 0 0 0 0 897 897 2394389 2173654 22052 25936 612346 526300 634398 552236 X 1565701 1618653 194290 2765 1759991 1621418 2394389 2173654 -138573 X false true X true false X 1204614 108716 1095898 235428 20393 215035 179854 111252 68602 81338 26307 55031 1434566 X 1928523 1500 1500 1927023 1927023 2067096 1500 1500 2065596 2065596 Part X : FIN48 Footnote Tax Status & Accounting for Uncertainty in Income Taxes:WARM qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (as an association of churches) and, accordingly, is not subject to Federal income tax. The Internal Revenue Service has determined this status in their determination letter dated March 16, 2001. The Organization does file an income tax return (Form 990) in the U.S. federal jurisdiction. The Organization is no longer subject to U.S. federal income tax examinations by tax authorities for years before 2014. In addition, WARM is incorporated in the State of Ohio and is registered as a nonprofit organization. The Organization was determined to be exempt from the annual registration and reporting requirements of the Attorney General for the State of Ohio. The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10 (formerly Interpretation No. 48), Accounting for Uncertainty in Income Taxes. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprises (including non-profit enterprises) financial statements in accordance with FASB ASC 740-10-125 (formerly FASB Statement No. 109) Accounting for Income Taxes. FASB ASC 740-10 also prescribes a recognition threshold and measurement standard for the financial statement recognition and measurement of an income tax position taken or expected to be taken in a tax return. In addition, FASB ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.The Organization treats tax positions taken using the more-likely-than-not recognition threshold. Tax positions are measured in the year that the Organization believes that the position is more-likely-than-not to be sustained. Any positions that are not expected to be sustained will be recorded as a liability.The Organization believes that none of the tax positions taken would be material to the financial statements. false Prayer Breakfast 49860 49860 38 1069 200 1736 Food Truck Fest 17065 17065 756 4832 1 9152 9152 166 3431 76077 76077 204 1825 200 9999 12228 63849 true 0 0 Food, Housing & Other Assistance 17109 124411 938345 FMV Food & Other Household Items Grantmaker's Description of How Grants are Used Westerville Area Resource Ministry serves families through the FEED Client Choice Food Pantry program and various childrens nutrition programs. Meals are shared with men, women, and children to help alleviate the problem of hunger in the community. In addition, food and supplies are distributed to people in need. X 1 10120 FMV X 2991 999449 Price per lb. X Equipment 5 649 FMV X Trailer 1 768 FMV false false false Form 990, Part VI, Line 11b: Form 990 Review Process Draft of Form 990 is prepared and then reviewed by the Executive Director, bookkeeper and the Treasurer of Board before final filing with the IRS is complete.A complete unaltered copy is provided to all board members via direct electronic transmission after approval by management and the Treasurer of the Board. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Board members are required to complete a "Board Member Disclosure Statement" annually as well as when any position changes occur. Completed Board Member Disclosure Statements are reviewed by the Executive Director. Any conflicts of interest are documented and addressed with the respective board member as well as the board chair. Any board members with identified conflicts of interest will abstain from voting on the matter during the calendar year. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Per the Organization's Governance Policy, the board of trustees determines the Executive Director's compensation annually after reviewing the current state wide non-profit organization standard. Compensation decisions for the Executive Director are documented in the Board Meeting minutes. The CEO compensation review & approval process was last undertaken in May of 2019. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available When requested, financial statements are provided via mail, e-mail, etc.