﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2016v3.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-11-14T15:47:49-05:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382024865</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAYTON &amp; RICHARDSON PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1000 COOLIDGE RD</AddressLine1Txt>
        <CityNm>EAST LANSING</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>488232469</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>464036273</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WAI-IAM INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WAI-</BusinessNameControlTxt>
      <PhoneNum>5178196569</PhoneNum>
      <USAddress>
        <AddressLine1Txt>217 N SYCAMORE STREET</AddressLine1Txt>
        <CityNm>LANSING</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48933</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JACQUELYN LIEBNER CFAO TREASURER</PersonNm>
      <PersonTitleTxt>CFAO</PersonTitleTxt>
      <PhoneNum>5177088688</PhoneNum>
      <SignatureDt>2017-11-14</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>VICKIE L CROUCH</PreparerPersonNm>
      <PTIN>P00163080</PTIN>
      <PhoneNum>5173321900</PhoneNum>
      <PreparationDt>2017-11-14</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <AtSubmissionCreationDeviceId>54AEA2A6A2CB9C8E8A32A44724A469646CDF0752</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>9BD0C834FB3D579EAEFC84C8AA10D59485CF95DF</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2017-02-10 21:41:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc6">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>CLUB RISE RISE RECOVERY COMMUNITY</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>COREY WARREN</PrincipalOfficerNm>
      <GrossReceiptsAmt>825101</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.WAI-IAM.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2013</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>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>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>18</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>123701</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>335460</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>43118</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>488717</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>2</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>4</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-3515</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>920</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>163306</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>825101</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>23630</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>341777</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>124220</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>477570</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>147850</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>819347</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>15456</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>5754</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>183423</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>225851</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>162153</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>170686</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>21270</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>55165</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>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>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>611699</ExpenseAmt>
      <RevenueAmt>344259</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 12 FACILITIES WITH 62 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>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>2362</ExpenseAmt>
        <RevenueAmt>3000</RevenueAmt>
        <Desc>WAI-IAM INC. IN STRAIGHTTALK IS OFFERED UPON REQUEST. STRAIGHTTALK IS AN OUTREACH EFFORT TO HELP THE AWARENESS OF ADDITION AND PROVIDE HOPE FOR A LIFE OF RECOVERY.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>135781</ExpenseAmt>
        <RevenueAmt>141458</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 DOWNTOWN LANSING, MICHIGAN. 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>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>749842</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc7">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc4">false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc5">false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc5">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc5">true</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc5">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc5">true</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc5">true</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd referenceDocumentId="RetDoc5">true</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>18</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JACQUELYN LIEBNER CFAO TREASURER</PersonNm>
        <PhoneNum>5178196569</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2609 DONNA DRIVE</AddressLine1Txt>
          <CityNm>WILLIAMSTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48895</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>RALPH LIEBNER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOYCE DRAGANCHUK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMEE BABBITT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JULIE REINCKE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERICANNE SPENCE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JERRY SWARTZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATTHEW TOLBERT SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>COREY WARREN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>60.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>45750</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JACQUELYN LIEBNER CFAO TREASURER</PersonNm>
        <TitleTxt>CFAO</TitleTxt>
        <AverageHoursPerWeekRt>60.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>42000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>87750</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>335460</AllOtherContributionsAmt>
      <TotalContributionsAmt>335460</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>RISE REVENUE</Desc>
        <TotalRevenueColumnAmt>296190</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>296190</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>INK THERAPY REVENUE</Desc>
        <TotalRevenueColumnAmt>141458</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>141458</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CLUB RISE REVENUE</Desc>
        <TotalRevenueColumnAmt>48069</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>48069</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>STRAIGHT TALK REVENUE</Desc>
        <TotalRevenueColumnAmt>3000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>488717</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4</TotalRevenueColumnAmt>
        <ExclusionAmt>4</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISC</Desc>
        <TotalRevenueColumnAmt>920</TotalRevenueColumnAmt>
        <ExclusionAmt>920</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>920</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>825101</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>488717</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>924</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>87750</TotalAmt>
        <ProgramServicesAmt>58249</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29501</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>228505</TotalAmt>
        <ProgramServicesAmt>199277</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29228</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>1755</TotalAmt>
        <ProgramServicesAmt>1283</ProgramServicesAmt>
        <ManagementAndGeneralAmt>472</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>23767</TotalAmt>
        <ProgramServicesAmt>19353</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4414</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>41698</TotalAmt>
        <ProgramServicesAmt>41698</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>18458</TotalAmt>
        <ProgramServicesAmt>18458</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>75044</TotalAmt>
        <ProgramServicesAmt>74907</ProgramServicesAmt>
        <ManagementAndGeneralAmt>137</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>132285</TotalAmt>
        <ProgramServicesAmt>132285</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>24846</TotalAmt>
        <ProgramServicesAmt>24043</ProgramServicesAmt>
        <ManagementAndGeneralAmt>803</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1873</TotalAmt>
        <ProgramServicesAmt>1696</ProgramServicesAmt>
        <ManagementAndGeneralAmt>177</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>9594</TotalAmt>
        <ProgramServicesAmt>8877</ProgramServicesAmt>
        <ManagementAndGeneralAmt>717</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>4175</TotalAmt>
        <ProgramServicesAmt>4175</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>7894</TotalAmt>
        <ProgramServicesAmt>7444</ProgramServicesAmt>
        <ManagementAndGeneralAmt>450</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>54628</TotalAmt>
        <ProgramServicesAmt>54628</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TEMPORARY HELP</Desc>
        <TotalAmt>46039</TotalAmt>
        <ProgramServicesAmt>46039</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TELEPHONE</Desc>
        <TotalAmt>32635</TotalAmt>
        <ProgramServicesAmt>30685</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1950</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MAINTENANCE AND REPAIR</Desc>
        <TotalAmt>11500</TotalAmt>
        <ProgramServicesAmt>10298</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1202</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>16901</TotalAmt>
        <ProgramServicesAmt>16447</ProgramServicesAmt>
        <ManagementAndGeneralAmt>454</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>819347</TotalAmt>
        <ProgramServicesAmt>749842</ProgramServicesAmt>
        <ManagementAndGeneralAmt>69505</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>11266</BOYAmt>
        <EOYAmt>17914</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>16861</BOYAmt>
        <EOYAmt>12666</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>5296</BOYAmt>
        <EOYAmt>4420</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>195026</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>4175</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>150000</BOYAmt>
        <EOYAmt>190851</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>183423</BOYAmt>
        <EOYAmt>225851</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>7445</BOYAmt>
        <EOYAmt>11870</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <EOYAmt>2964</EOYAmt>
      </DeferredRevenueGrp>
      <LoansFromOfficersDirectorsGrp>
        <EOYAmt>13784</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>146708</BOYAmt>
        <EOYAmt>142068</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>8000</BOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>162153</BOYAmt>
        <EOYAmt>170686</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>21270</BOYAmt>
        <EOYAmt>42665</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TemporarilyRstrNetAssetsGrp>
        <EOYAmt>12500</EOYAmt>
      </TemporarilyRstrNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>21270</BOYAmt>
        <EOYAmt>55165</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>183423</BOYAmt>
        <EOYAmt>225851</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>5754</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>28141</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>8838</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123701</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>291472</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>335460</CurrentTaxYearAmt>
        <TotalAmt>759471</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>43118</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>321304</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>488717</CurrentTaxYearAmt>
        <TotalAmt>853139</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>8838</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>166819</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>612776</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>824177</CurrentTaxYearAmt>
        <TotalAmt>1612610</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1612610</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4</CurrentTaxYearAmt>
        <TotalAmt>12</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4</CurrentTaxYearAmt>
        <TotalAmt>12</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearAmt>920</CurrentTaxYearAmt>
        <TotalAmt>920</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>8838</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>166820</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>612783</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>825101</CurrentTaxYearAmt>
        <TotalAmt>1613542</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC 920</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>32200</OtherCostOrOtherBasisAmt>
        <BookValueAmt>32200</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>162826</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4175</DepreciationAmt>
        <BookValueAmt>158651</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>190851</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>825101</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>825101</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>825101</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>819347</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>819347</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>819347</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>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, 2016, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS, THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY 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 THE APPROPRIATE TAXING JURISDICTIONS. AT DECEMBER 31, 2016, THE ORGANIZATION'S FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc5">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>NOTE PAYABLE-JACQUELYN LIEBNER</PersonNm>
        <RelationshipWithOrgTxt>CFAO</RelationshipWithOrgTxt>
        <LoanPurposeTxt>REIMBURSEMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>13784</OriginalPrincipalAmt>
        <BalanceDueAmt>13784</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>13784</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>JACQUELYN LIEBNER</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>CFAO</RelationshipDescriptionTxt>
        <TransactionAmt>13784</TransactionAmt>
        <TransactionDesc>REIMBURSEMENT</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>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</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>COREY WARREN JACQUELYN LIEBNER PRESIDENT CFAO MOTHER AND SON</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS CEO, EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT OFFICIALS COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF WAI-IAM, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>2015 BUILDING COSTS 45,025 MISC 6 PRIOR YEAR ADJ AR -16,890 TOTAL 28,141</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>