2015-02-02T06:49:48-08:00 2014-06-30 TD&T CPAs and Advisors PC 317 HIGH AVE E OSKALOOSA IA 525772823 990 2013-07-01 420680307 WAYPOINT SERVICES FOR WOMEN CHILDREN & FAMILIES WAYP 3193651458 318 FIFTH STREET SE CEDAR RAPIDS IA 52401 STACIE OSAKO President 2014-12-02 true Joseph B Ryan CPA P00769873 6416722523 2013 2016-02-25 16:41:14Z 6163927 false false X WWW.WAYPOINTSERVICES.ORG X 1894 IA To strengthen and empower individuals who are homeless, living in poverty, or victims of domestic violence; and give children access to gaining the essential skills vital to reaching their full potential through quality child care. 20 20 238 295 0 2218920 2594162 1844243 3407227 20809 108321 1867 8224 4085839 6117934 0 0 2843697 3883549 0 205856 1252077 1685820 4095774 5569369 -9935 548565 8406545 8964357 1165596 854176 7240949 8110181 X To strengthen and empower individuals who are homeless, living in poverty, or victims of domestic violence; and give children access to gaining the essential skills vital to reaching their full potential through quality child care. false false 3341934 3407227 Child Care Services: Provides licensed, quality care with age appropriate curriculum and healthy meals for children ages six weeks to 12 years. Full-time care is provided for children age six weeks to five years with preschool at three locations, before and after school care at eleven locations and full-time summer care at five locations in Cedar Rapids, Iowa. In the fiscal year 2014, an average of 532 children were served daily with 25% receiving financial assistance to attend. 650994 Domestic Violence Victim Services Program: Provides support services to help victims/survivors and their families deal with the trauma of domestic violence. Services include 24-hour domestic violence crisis and support line; one-on-one peer counseling; legal, and criminal justice advocacy; weekly support groups; safety and basic needs; and community prevention education. In fiscal year 2014, Waypoint served 2,583 new victims of violence. 426986 Madge Phillips Center Shelter: Provides emergency shelter, basic living supplies, case management, outreach support, information and resources for homeless women and their children. In fiscal year 2014, the program provided shelter to 352 homeless women and children. 193008 4612922 true true false true false true false false false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false true true true false false true 67 0 true 238 true false false false false false false true true false 0 false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true false false X X X CHRISTINE MCANDREW 3193651458 318 FIFTH STREET SE CEDAR RAPIDS IA 52401 STEPHANIE SEVERIN Director 2.00 0.00 X 0 0 0 VICKY GREFF Director 2.00 0.00 X 0 0 0 STACIE OSAKO Vice President 2.00 0.00 X X 0 0 0 JEFF LARA PAST PRESIDENT 2.00 0.00 X X 0 0 0 Dave Parmley Treasurer 2.00 0.00 X X 0 0 0 KATE VARCOE Director 2.00 0.00 X 0 0 0 VANESSA SOLESBEE Secretary 2.00 0.00 X X 0 0 0 CATHY TERUKINA Director 2.00 0.00 X 0 0 0 GARY GRANT Director 2.00 0.00 X 0 0 0 KRISTEN TROVAS Director 2.00 0.00 X 0 0 0 ANNE CARTER Director 2.00 0.00 X 0 0 0 AMY STEVENS Director 2.00 0.00 X 0 0 0 SARAH GAYER Director 2.00 0.00 X 0 0 0 JULIE STOW OUT 0414 Director 2.00 0.00 X 0 0 0 TERI COPLER Director 2.00 0.00 X 0 0 0 JOHN WALL JR Director 2.00 0.00 X 0 0 0 LYNETTE MARLING Director 2.00 0.00 X 0 0 0 STEFANIE MUNSTERMAN-ROBINSON Director 2.00 0.00 X 0 0 0 JEFF PORTMAN Director 2.00 0.00 X 0 0 0 JOHN WEYER President 2.00 0.00 X X 0 0 0 CARRIE THOMPSON Director 2.00 0.00 X 0 0 0 JAYE KENNEDY CEO 40.00 0.00 X 58367 0 2578 CHRISTINE A MCANDREW CFO 40.00 0.00 X 58536 0 444 DAVID ALLEN THIELEN COO 40.00 0.00 X 65141 0 4398 182044 7420 0 false false false 0 687322 18953 1414280 473607 2594162 PROGRAM SERVICE FEES 900099 3407227 3407227 3407227 108321 108321 0 0 0 0 43768 18953 45873 -2105 -2105 1094 120 974 974 0 MISCELLANEOUS 900099 9355 9355 9355 6117934 3407227 116545 0 0 0 0 242040 110374 64641 67025 0 3027551 2654294 320915 52342 0 375562 322523 46724 6315 238396 204039 25695 8662 0 0 0 0 0 0 279161 229658 45665 3838 34321 31580 1935 806 0 0 0 200310 162497 34734 3079 17680 16196 659 825 0 4389 1635 2170 584 35788 29088 6700 0 252750 170750 81627 373 39207 23873 15199 135 SUPPLIES 356592 274379 40481 41732 HOUSING ASSISTANCE 290147 290147 MISCELLANEOUS 43791 37158 6441 192 PROGRAM FEES 39358 39358 92326 44461 34617 13248 5569369 4612922 750591 205856 8778 109649 0 928056 1030300 3768 62564 0 0 0 0 21918 32169 8846674 3481074 5584999 5365600 1721139 2267166 0 0 0 137887 96909 8406545 8964357 307366 323082 8595 51689 816735 448605 32900 30800 1165596 854176 X 5516949 5969844 782690 1198827 941310 941510 7240949 8110181 8406545 8964357 548565 320667 X false true X true true true X 1963709 2344108 2929764 2230833 2594162 12062576 1721255 2340950 2429776 1844243 3407227 11743451 0 0 0 3684964 4685058 5359540 4075076 6001389 23806027 47545 43368 36208 38100 43679 208900 74668 19810 45875 140353 122213 63178 82083 38100 43679 349253 23456774 56275 34636 23044 20809 108321 243085 0 56275 34636 23044 20809 108321 243085 0 11355 3257 29883 15781 10329 70605 3752594 4722951 5412467 4111666 6120039 24119717 0.97250 0.97240 0.01010 0.00770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 1656 false false 1656 false false Part II-B, Line 1i - Other Activities Description ALL ACTIVITIES WERE WITH IOWA LAW MAKERS AS PART OF THE "DAY ON THE HILL". THE ORGANIZATION PARTICIPATED IN RELEVANT SESSIONS RELATED TO CHILDCARE AND HOMELESSNESS, WHICH ARE BOTH RELATED TO THEIR MISSION. 1 1514 155964 true true 1698113 200 325079 29187 1994205 1508329 950 221610 32776 1698113 1526442 520 -18633 1508329 1236226 50 290166 1526442 1136955 1100 98171 1236226 0.30480 0.69520 true false false 324144 324144 7856143 3000268 4855875 666387 480806 185581 5365600 ANNUITY PAYABLE 8800 ANNUITY PAYABLE LT 22000 30800 X 6375123 320667 2850 25511 349028 6026095 91839 91839 6117934 5597730 2850 25511 28361 5569369 5569369 Part V, Line 4: Intended uses of the endowment fund. The overriding purpose of the unrestricted endowment shall be to fund, protect and sustain the ever changing and expanding needs of the organization in order to meet its mission. A secondary purpose of the unrestricted endowment fund shall be to provide some level of support as a source of income to support current operations and programs of the organization. Restricted funds for designated Waypoint services will be managed and distributed according to the instructions of the donor. Part X : FIN48 Footnote Waypoint Services for Women, Children and Families is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and a similar section of the Iowa income tax law, which provides income tax exemption for corporations organized and operated exclusively for religious, charitable, or educational purposes. The Organization is not classified as a private foundation. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Organization believes they are no longer subject to income tax examinations for years ended prior to June 30, 2010. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDRAISING EXPENSE ALLOCATION $25511 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S LIQUIDATING DIVIDEND FROM WAYPOINT KIDS $91839 Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING EXPENSE ALLOCATION $25511 false COLOR DASH 26157 1037 25120 3329 360 15729 TRIBUTE TO WOMEN 25181 10088 15093 622 10195 9382 1 11383 7828 3555 6256 62721 18953 43768 3951 10555 31367 45873 -2105 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Form 990, Part VI, Line 11b: Form 990 Review Process THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS RECEIVES AND REVIEWS THE FEDERAL 990 TAX RETURN PRIOR TO FILING THE RETURN. THE CHIEF FINANCIAL OFFICER LEADS THE REVIEW PROCESS WITH THE COMMITTEE HIGHLIGHTING THE MATERIAL ITEMS AND ANY AREAS OF CHANGE. THEN THE FEDERAL 990 TAX RETURN IS GIVEN TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. THE CFO LEADS THE REVIEW POINTING OUT AREAS THAT HAVE CHANGED TO THE BOARD. THE BOARD OF DIRECTORS THEN TAKE A VOTE TO APPROVE THE FEDERAL 990 TAX RETURN. AFTER APPROVAL, THE RETURN IS SIGNED BY THE BOARD PRESIDENT AND FILED. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE BOARD OF DIRECTORS AND BOARD OF TRUSTEES ANNUALLY FILL OUT AND SIGN THE CONFLICT OF INTEREST POLICY. THE CHIEF FINANCIAL OFFICER REVIEWS EACH FORM AND SUMMARIZES THE CONFLICTS OF INTEREST FOR THE BOARD PRESIDENT. THE WAYPOINT CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER ARE ALSO AWARE AND REQUIRE FOR ANY POTENTIAL CONFLICT THAT THE BOARD MEMBER BE EXCUSED FROM DISCUSSION AND VOTE ON THE TOPIC. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management WAYPOINT REQUESTED ITS HUMAN RESOURCE CONSULTANT TO GATHER DATA ON COMPENSATION FOR OTHER CHIEF EXECUTIVE OFFICERS OF NON-PROFIT AGENCIES IN THE SAME REGIONAL AREA OF WAYPOINT. THE CONSULTANT ALSO LISTED THE NUMBER OF EMPLOYEES, TOTAL ASSETS AND TOTAL REVENUES FOR EACH OF THE ORGANIZATIONS. THE CONSULTANT PREPARED A SUMMARY ANALYSIS AND PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. AFTER THEIR REVIEW AND CONSULTATION WITH THE CONSULTANT THEY RECOMMEND TO THE ENTIRE BOARD OF DIRECTORS THE COMPENSATION TO BE GIVEN TO THE CHIEF EXECUTIVE OFFICER. AFTER DISCUSSION, A MOTION IS MADE AND SECONDED AND THE BOARD OF DIRECTORS VOTES ON THE MOTION. THE COMPENSATION APPROVED BY THE BOARD OF DIRECTORS IS RECORDED IN THE MINUTES AS RECORDED BY THE SECRETARY. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, WAYPOINT INCLUDES ON ITS WEBSITE A COPY OF THE AUDITED FINANCIAL STATEMENTS EACH YEAR. FORM 990, PART 1, LINE 1, TO STRENGTHEN AND EMPOWER INDIVIDUALS WHO ARE HOMELESS, LIVING IN POVERTY, OR VICTIMS OF DOMESTIC OR SEXUAL VIOLENCE; AND TO HELP CHILDREN GAIN THE ESSENTIAL SKILLS VITAL TO REACHING THEIR FULL POTENTIAL. FORM 990, PART VI, LINE 20 SUBSEQUENT TO YEAR-END, DIANE DAUBENMIER REPLACED CHRISTINE MCANDREWS AS CHIEF FINANCIAL OFFICER. MS. DAUBENMIER CAN BE REACHED AT THE FOLLOWING ADDRESS:318 FIFTH STREET SECEDAR RAPIDS, IOWA 52401319-365-1458 FORM 990, PART VII, SECTION A NO EMPLOYEES MET THE DEFINITION OF KEY EMPLOYEE OR HIGHLY COMPENSATED EMPLOYEE AS PROVIDED IN THE FORM 990 INSTRUCTIONS OR GLOSSARY. FORM 990, PART XI, LINE 2C: THE WAYPOINT BOARD OF DIRECTOR'S FINANCE COMMITTEE FUNCTIONS AS THE AUDIT OVERSIGHT COMMITTEE. THIS COMMITTEE DISCUSSES AND APPROVES THE CHOICE OF THE INDEPENDENT ACCOUNTANT THAT WILL PERFORM THE AUDIT EACH YEAR. THIS COMMITTEE APPROXIMATELY EVERY 5 YEARS DOES A REQUEST FOR PROPOSAL TO INDEPENDENT ACCOUNTANTS FOR PERFORMING THE AUDIT OF THE ORGANIZATION. THIS COMMITTEE REVIEWS THE AUDITED FINANCIAL STATEMENTS WITH THE INDEPENDENT ACCOUNTANT BEFORE THEY ARE FINALIZED. IN ADDITION, THE COMMITTEE HAS A MEETING WITH THE INDEPENDENT ACCOUNTANT WITHOUT STAFF ON A YEARLY BASIS TO DISCUSS THE OVERALL FINANCIAL OPERATIONS OF THE ORGANIZATION. WAYPOINT KIDS INC 318 5TH ST SE CEDAR RAPIDS IA 52401 262745851 CHILD CARE SERVICES IA WAYPOINT SERVICES C CORP 1.00000 true false false false false false false false false false false false false false false false false false false true WAYPOINT KIDS INC s 166839 COST BASIS SCHEDULE R, PART V, LINE 2 (1) ON JULY 1, 2013, WAYPOINT KIDS, A WHOLE OWNED C CORPORATION OF WAYPOINT SERVICES, INC., CEASED OPERATIONS AND TRANSFERRED ALL REMAINING ASSETS AND LIABILITIES TO WAYPOINT SERVICES, INC. THE AMOUNT REPRESENTED ON LINE (1) IS THE NET ASSET ADJUSTMENT RECORDED BY WAYPOINT SERVICES,INC.