WAI-IAM INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: WAI-IAM INC (EIN 46-4036273)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-10-02
IRS object ID: 202522759349301652
Schema version: 2024v5.2
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 J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-02T11:25:08-05:00	ReturnTs
Tax Period End	2024-12-31	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	2024-01-01	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	2025-08-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMBER RATHBUN CPA	PreparerPersonNm
PTIN	P01786612	PTIN
Phone	5173237500	PhoneNum
Preparation	2025-08-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	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	$2,022,253	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	26	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$698,314	PYContributionsGrantsAmt
CY Contributions Grants	$920,813	CYContributionsGrantsAmt
PY Program Service Revenue	$884,479	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,071,810	CYProgramServiceRevenueAmt
PY Investment Income	$2,512	PYInvestmentIncomeAmt
CY Investment Income	$1,180	CYInvestmentIncomeAmt
PY Other Revenue	$20,112	PYOtherRevenueAmt
CY Other Revenue	-$965	CYOtherRevenueAmt
PY Total Revenue	$1,605,417	PYTotalRevenueAmt
CY Total Revenue	$1,992,838	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	$1,042,746	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$995,223	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$664,914	PYOtherExpensesAmt
CY Other Expenses	$738,454	CYOtherExpensesAmt
PY Total Expenses	$1,707,660	PYTotalExpensesAmt
CY Total Expenses	$1,733,677	CYTotalExpensesAmt
PY Revenues Less Expenses	-$102,243	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$259,161	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,316,523	TotalAssetsBOYAmt
Total Assets EOY	$2,540,729	TotalAssetsEOYAmt
Total Liabilities BOY	$1,199,214	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,164,259	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$117,309	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$376,470	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	$1,640,017	ExpenseAmt
Revenue	$1,019,762	RevenueAmt
Desc	THE RISE RECOVERY COMMUNITY PROVIDES A NEW, CURRENT WAY FOR INDIVIDUALS WITH SUBSTANCE USE DISORDER TO LIVE IN A SOCIETY DRUG AND ALCOHOL FREE. RISE IS AN INNOVATIVE WAY TO MEET THE BASIC NEEDS OF THOSE IN RECOVERY BY PROVIDING HEALTH, HOME, PURPOSE, AND COMMUNITY. WAI-IAM'S RISE PROGRAM OFFERS 14 RECOVERY HOMES AND A 15-UNIT APARTMENT COMPLEX WITH A TOTAL OF 98 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, SHUFFLEBOARD, DARTS, TVS, AND HIP MUSIC FOR A CLUBLIKE FEEL. THE MAIN FLOOR ALSO PROVIDES ADDITIONAL MEETING SPACE, A COMPUTER STATION, AND THE RISE TECH OFFICE. THE SECOND AND THIRD-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	$16,272	ExpenseAmt
Revenue	$51,083	RevenueAmt
Desc	STR8TALK IS A POWERFUL STAGE PRESENTATION DESIGNED TO EDUCATE MIDDLE AND HIGH SCHOOL STUDENTS ABOUT THE DANGERS OF DRUG AND ALCOHOL ABUSE. THE PROGRAM IS LED BY EXPERIENCED SPEAKERS WHO SHARE THEIR PERSONAL STORIES AND EXPERIENCES WITH ADDICTION, AS WELL AS THE LATEST INFORMATION ON DRUG AND ALCOHOL ABUSE TRENDS AND PREVENTION STRATEGIES.THROUGH AN ENGAGING AND INTERACTIVE PRESENTATION, STR8TALK AIMS TO EMPOWER YOUNG PEOPLE WITH THE KNOWLEDGE AND SKILLS THEY NEED TO MAKE HEALTHY CHOICES AND AVOID THE PITFALLS OF SUBSTANCE ABUSE. THE PROGRAM COVERS A WIDE RANGE OF TOPICS, FROM THE PHYSICAL AND EMOTIONAL EFFECTS OF DRUGS AND ALCOHOL TO THE LEGAL CONSEQUENCES OF DRUG RELATED CRIMES AND INCLUDES THE IMPACT ACTIONS HAVE ON FAMILY AND LOVED ONES.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,656,289	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	Yes (1)	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	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	26	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 (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PAUL COOK
SECRETARY	40.00	Yes (X)	Yes (X)	$81,550	$0	$9,133
DONATO BORRILLO MD JD
DIRECTOR	0.10	Yes (X)		$0	$0	$0
DEBORAH GARRETT
DIRECTOR (ENDED 9/4/24)	0.10	Yes (X)		$0	$0	$0
TIFFANY DOWLING
DIRECTOR	0.10	Yes (X)		$0	$0	$0
JEFF KINDINGER
DIRECTOR	0.10	Yes (X)		$0	$0	$0
SHELLY KOSMET
DIRECTOR	0.10	Yes (X)		$0	$0	$0
DENISE RICHEY
VICE CHAIR	0.10	Yes (X)	Yes (X)	$0	$0	$0
JULIA GOATLEY
CHAIR	0.10	Yes (X)	Yes (X)	$0	$0	$0
STEPHANIE WEBSTER
SECRETARY (ENDED 2/9/24)	1.00	Yes (X)	Yes (X)	$5,070	$0	$486
JACQUELYN LIEBNER
EXECUTIVE DIRECTOR/TREASURER	40.00		Yes (X)	$130,312	$0	$25,358
COREY WARREN
PRESIDENT/CEO	40.00		Yes (X)	$123,837	$0	$18,866

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$340,769	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$53,843	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$681,179	GovernmentGrantsAmt
All Other Contributions	$239,634	AllOtherContributionsAmt
Total Contributions	$920,813	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RISE REVENUE	900099	$969,012	$969,012
STRAIGHTTALK REVENUE	900099	$51,083	$51,083
CLUB RISE REVENUE	900099	$27,276	$27,276
DRUG TESTING	900099	$23,199	$23,199
INK THERAPY REVENUE	900099	$1,240	$1,240

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,071,810	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,180	TotalRevenueColumnAmt
Exclusion	$1,180	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$3,047	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$3,047	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,047	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,047	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$19,435	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$29,415	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$9,980	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$9,980	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$5,968	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,968	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,968	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,992,838	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,070,845	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,180	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$394,612	TotalAmt
Program Services	$372,915	ProgramServicesAmt
Management And General	$21,697	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$513,887	TotalAmt
Program Services	$485,775	ProgramServicesAmt
Management And General	$28,112	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$3,507	TotalAmt
Program Services	$3,308	ProgramServicesAmt
Management And General	$199	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$14,877	TotalAmt
Program Services	$14,033	ProgramServicesAmt
Management And General	$844	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$68,340	TotalAmt
Program Services	$64,567	ProgramServicesAmt
Management And General	$3,773	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,500	TotalAmt
Program Services	$4,980	ProgramServicesAmt
Management And General	$6,520	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$70,273	TotalAmt
Program Services	$70,273	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,587	TotalAmt
Program Services	$3,587	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$70,668	TotalAmt
Program Services	$68,963	ProgramServicesAmt
Management And General	$1,705	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$16,730	TotalAmt
Program Services	$16,730	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$161,702	TotalAmt
Program Services	$155,718	ProgramServicesAmt
Management And General	$5,984	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$74,993	TotalAmt
Program Services	$74,993	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$7,519	TotalAmt
Program Services	$6,359	ProgramServicesAmt
Management And General	$1,160	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$27,815	TotalAmt
Program Services	$24,377	ProgramServicesAmt
Management And General	$3,438	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$43,136	TotalAmt
Program Services	$43,136	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$40,576	TotalAmt
Program Services	$39,843	ProgramServicesAmt
Management And General	$733	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MAINTENANCE & REPAIR	$90,870	$88,746	$2,124
ENGAGEMENT CENTER ACTIV	$77,193	$77,193
DUES & SUBSCRIPTIONS	$16,794	$15,795	$999
STR8TALK EXPENSES	$16,272	$16,272

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,826	TotalAmt
Program Services	$8,726	ProgramServicesAmt
Management And General	$100	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,733,677	TotalAmt
Program Services	$1,656,289	ProgramServicesAmt
Management And General	$77,388	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$632	BOYAmt
EOY	$24,585	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$67,541	BOYAmt
EOY	$90,698	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$92,313	BOYAmt
EOY	$143,540	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$7,505	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,010	BOYAmt
EOY	$110	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,462,333	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$188,042	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,155,027	BOYAmt
EOY	$2,274,291	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,316,523	BOYAmt
EOY	$2,540,729	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$52,144	BOYAmt
EOY	$94,936	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,147,070	BOYAmt
EOY	$2,069,323	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,199,214	BOYAmt
EOY	$2,164,259	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	$100,511	BOYAmt
EOY	$371,895	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,798	BOYAmt
EOY	$4,575	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$117,309	BOYAmt
EOY	$376,470	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,316,523	BOYAmt
EOY	$2,540,729	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$259,161	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	$475,499	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$283,508	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$532,716	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$698,314	CurrentTaxYearMinus1YearAmt
Current Tax Year	$920,813	CurrentTaxYearAmt
Total	$2,910,850	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$942,274	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$919,460	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,006,690	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$884,479	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,091,245	CurrentTaxYearAmt
Total	$4,844,148	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,417,773	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,202,968	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,539,406	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,582,793	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,012,058	CurrentTaxYearAmt
Total	$7,754,998	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$200,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$153,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$178,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$183,000	CurrentTaxYearAmt
Total	$714,000	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	$200,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$153,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$178,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$183,000	CurrentTaxYearAmt
Total	$714,000	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$7,040,998	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$22	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$698	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,512	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,227	CurrentTaxYearAmt
Total	$7,486	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$22	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$698	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,512	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,227	CurrentTaxYearAmt
Total	$7,486	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13,124	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,421	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,157	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,112	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,968	CurrentTaxYearAmt
Total	$76,782	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,430,919	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,226,416	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,554,261	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,605,417	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,022,253	CurrentTaxYearAmt
Total	$7,839,266	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.89820	PublicSupportCY509Pct
Public Support PY509	0.86450	PublicSupportPY509Pct
Investment Income CY	0.00100	InvestmentIncomeCYPct
Investment Income PY	0.00050	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	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER REVENUE - 2020 AMOUNT: $ 13,124. 2021 AMOUNT: $ 23,421. 2022 AMOUNT: $ 14,157. 2023 AMOUNT: $ 11,780. 2024 AMOUNT: $ 5,968. MERCHANDISE REVENUE - 2023 AMOUNT: $ 8,332.	ExplanationTxt

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	$303,335	OtherCostOrOtherBasisAmt
Book Value	$303,335	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,931,641	OtherCostOrOtherBasisAmt
Depreciation	$104,425	DepreciationAmt
Book Value	$1,827,216	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$135,043	OtherCostOrOtherBasisAmt
Depreciation	$30,651	DepreciationAmt
Book Value	$104,392	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,770	OtherCostOrOtherBasisAmt
Depreciation	$3,710	DepreciationAmt
Book Value	$11,060	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$77,544	OtherCostOrOtherBasisAmt
Depreciation	$49,256	DepreciationAmt
Book Value	$28,288	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,274,291	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,022,253	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$29,415	OtherRevenueAmt
Revenue Not Reported	$29,415	RevenueNotReportedAmt
Revenue Subtotal	$1,992,838	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,992,838	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,763,092	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$29,415	OtherExpensesIncludedAmt
Expenses Not Reported	$29,415	ExpensesNotReportedAmt
Expenses Subtotal	$1,733,677	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,733,677	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	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.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	MERCHANDISE SUPPLIES
PART XII, LINE 2D - OTHER ADJUSTMENTS:	MERCHANDISE SUPPLIES

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JACQUELYN LIEBNER	PersonNm
Title	EXECUTIVE DIRECTOR/TREASURER	TitleTxt
Base Compensation Filing Org	$130,312	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$2,813	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$22,545	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$155,670	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	ANDREW COOK	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	FAMILY MEMBER OF PAUL COOK, BOARD OFFICER	RelationshipDescriptionTxt
Transaction	$33,210	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	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.