WAI-IAM INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- WAI-IAM INC (EIN 46-4036273)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-06-21
- IRS object ID
- 201941729349300204
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-06-21T07:33:02-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382024865 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAYTON & RICHARDSON PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 COOLIDGE RD | AddressLine1Txt |
| City | EAST LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 488232469 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | 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 | 5177088688 | PhoneNum |
| Signature | 2019-06-19 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | VICKIE L CROUCH | PreparerPersonNm |
| PTIN | P00163080 | PTIN |
| Phone | 5173321900 | PhoneNum |
| Preparation | 2019-06-19 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 173.10.54.104 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-06-21 | IPDt |
| IP Tm | 07:33:02 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 59AEAEE06288E38929EBE1EE485D3FA60DD576FB | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 9BD0C834FB3D579EAEFC84C8AA10D59485CF95DF | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | 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 |
| Gross Receipts | $1,311,490 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 | 8 | VotingMembersIndependentCnt |
| Total Employee | 36 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $206,346 | PYContributionsGrantsAmt |
| CY Contributions Grants | $217,330 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $916,796 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,079,670 | CYProgramServiceRevenueAmt |
| PY Investment Income | $11 | PYInvestmentIncomeAmt |
| CY Investment Income | $9 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,468 | PYOtherRevenueAmt |
| CY Other Revenue | $14,481 | CYOtherRevenueAmt |
| PY Total Revenue | $1,125,621 | PYTotalRevenueAmt |
| CY Total Revenue | $1,311,490 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $540,921 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $655,055 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $530,820 | PYOtherExpensesAmt |
| CY Other Expenses | $679,856 | CYOtherExpensesAmt |
| PY Total Expenses | $1,071,741 | PYTotalExpensesAmt |
| CY Total Expenses | $1,334,911 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $53,880 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$23,421 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $289,518 | TotalAssetsBOYAmt |
| Total Assets EOY | $309,548 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $180,473 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $223,924 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $109,045 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $85,624 | 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 | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $963,088 | ExpenseAmt |
| Revenue | $812,913 | 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 | $303,883 | ExpenseAmt |
| Revenue | $266,757 | 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 | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,266,971 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 36 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ANNIE WEST | ||||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | ||
| JOYCE DRAGANCHUK | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| JAMEE BABBITT | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| JULIE REINCKE | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| NATHAN MURPHY | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| JERRY SWARTZ | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| RICHARD WENDORF | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL YANKOWSKI | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| JACQUELYN LIEBNER | ||||||
| EXECUTIVE DI | $71,678 | $0 | $7,873 | 60.00 | Yes (X) | |
| COREY WARREN | ||||||
| PRESIDENT | $60,134 | $0 | $6,492 | 60.00 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $131,812 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $14,365 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $217,330 | AllOtherContributionsAmt |
| Total Contributions | $217,330 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| RISE REVENUE | $447,193 | $447,193 |
| CLUB RISE REVENUE | $365,720 | $365,720 |
| INK THERAPY REVENUE | $266,757 | $266,757 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,079,670 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9 | TotalRevenueColumnAmt |
| Exclusion | $9 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| DRUG TESTING | $9,130 | $9,130 |
| OTHER INCOME | $5,351 | $5,351 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $14,481 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,311,490 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,094,151 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $9 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,177 | TotalAmt |
| Program Services | $146,177 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $435,451 | TotalAmt |
| Program Services | $390,537 | ProgramServicesAmt |
| Management And General | $44,914 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,625 | TotalAmt |
| Program Services | $19,754 | ProgramServicesAmt |
| Management And General | $3,871 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,802 | TotalAmt |
| Program Services | $45,514 | ProgramServicesAmt |
| Management And General | $4,288 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,466 | TotalAmt |
| Program Services | $24,568 | ProgramServicesAmt |
| Management And General | $898 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,675 | TotalAmt |
| Program Services | $16,300 | ProgramServicesAmt |
| Management And General | $1,375 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,090 | TotalAmt |
| Program Services | $115,121 | ProgramServicesAmt |
| Management And General | $969 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,160 | TotalAmt |
| Program Services | $2,160 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,263 | TotalAmt |
| Program Services | $210,263 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,880 | TotalAmt |
| Program Services | $25,880 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,816 | TotalAmt |
| Program Services | $4,816 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,097 | TotalAmt |
| Program Services | $11,189 | ProgramServicesAmt |
| Management And General | $2,908 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,904 | TotalAmt |
| Program Services | $18,215 | ProgramServicesAmt |
| Management And General | $689 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,787 | TotalAmt |
| Program Services | $14,024 | ProgramServicesAmt |
| Management And General | $2,763 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| UTILITIES | $70,086 | $67,533 | $2,553 |
| OTHER | $49,842 | $48,232 | $1,610 |
| TELEPHONE | $41,141 | $40,502 | $639 |
| PROFESSIONAL FEES | $18,615 | $18,615 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,034 | TotalAmt |
| Program Services | $47,571 | ProgramServicesAmt |
| Management And General | $463 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,334,911 | TotalAmt |
| Program Services | $1,266,971 | ProgramServicesAmt |
| Management And General | $67,940 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,385 | BOYAmt |
| EOY | $7,663 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,737 | BOYAmt |
| EOY | $37,618 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,630 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,283 | BOYAmt |
| EOY | $11,556 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $278,363 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,282 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,113 | BOYAmt |
| EOY | $250,081 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,518 | BOYAmt |
| EOY | $309,548 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,474 | BOYAmt |
| EOY | $21,012 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,844 | BOYAmt |
| EOY | $35,640 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,155 | BOYAmt |
| EOY | $167,272 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,473 | BOYAmt |
| EOY | $223,924 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,847 | BOYAmt |
| EOY | $81,426 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,198 | BOYAmt |
| EOY | $4,198 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,045 | BOYAmt |
| EOY | $85,624 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,518 | BOYAmt |
| EOY | $309,548 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$23,421 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $123,701 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $291,472 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $335,460 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $206,346 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $217,330 | CurrentTaxYearAmt |
| Total | $1,174,309 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $43,118 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $321,304 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $488,717 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $919,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,094,151 | CurrentTaxYearAmt |
| Total | $2,866,554 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $166,819 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $612,776 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $824,177 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,125,610 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,311,481 | CurrentTaxYearAmt |
| Total | $4,040,863 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $71,215 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $237,081 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $167,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $177,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $175,000 | CurrentTaxYearAmt |
| Total | $827,296 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $71,215 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $237,081 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $167,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $177,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $175,000 | CurrentTaxYearAmt |
| Total | $827,296 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,213,567 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9 | CurrentTaxYearAmt |
| Total | $32 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9 | CurrentTaxYearAmt |
| Total | $32 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $920 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,468 | CurrentTaxYearMinus1YearAmt |
| Total | $3,388 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $166,820 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $612,783 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $825,101 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,128,089 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,311,490 | CurrentTaxYearAmt |
| Total | $4,044,283 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.79460 | PublicSupportCY509Pct |
| Public Support PY509 | 0.78190 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, LINE 12 | FormAndLineReferenceDesc |
| Explanation | MISC 3,388 | ExplanationTxt |
Schedule B IRS990ScheduleB
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 | $12,525 | DepreciationAmt |
| Book Value | $150,301 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,941 | OtherCostOrOtherBasisAmt |
| Book Value | $40,941 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $42,396 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,757 | DepreciationAmt |
| Book Value | $26,639 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $250,081 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,311,490 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,311,490 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,311,490 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,334,911 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,334,911 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,334,911 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | 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, 2018, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITION THAT WOULD REQUIRE THE RECORDING OF ADDITIONAL TAX LIABILTIY 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, 2018, 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 | $16,796 | false | Yes (true) | Yes (true) | |
| NOTE PAYABLE-MSUFCU 2170 | ||||||||
| CFAO | ADVANCE | Yes (X) | $5,000 | $13,000 | false | Yes (true) | Yes (true) | |
| NOTE PAYABLE-JACQUELYN LIEBNER | ||||||||
| CFAO | REIMBURSEMENT | Yes (X) | $13,784 | $5,844 | false | Yes (true) | Yes (true) | |
| ACCOUNT RECEIVABLE - COREY WARREN | ||||||||
| OFFICER EXPENSES | $2,630 | $2,630 | false | Yes (true) | Yes (true) | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $38,270 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| JACQUELYN LIEBNER | |||
| CFAO | $35,640 | REIMBURSEMENT | false |
| COREY WARREN | |||
| PRESIDENT | $2,630 | OFFICER EXPENSES | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | 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 |
| FORM 990, PAGE 2, PART III, LINE 4B | 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 |
| FORM 990, PAGE 6, PART VI, LINE 2 | COREY WARREN JACQUELYN LIEBNER PRESIDENT EXEC DIR MOTHER AND SON |
| FORM 990, PAGE 6, PART VI, LINE 11B | WAI-IAM INC, HAS A PROCESS WHEREBY THE COMPLETED 990 IS TAKEN TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO THE RETURN BEING FILED. |
| FORM 990, PAGE 6, PART VI, 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 PROMPLY AND FUTURE SITUATION THAT MIGHT INVOLVE OR APPEAR TO INVOLVE A CONFLICT. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATIONS CEO, EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT OFFICIALS COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF WAI-IAM, INC. |
| FORM 990, PAGE 6, PART VI, 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. |
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