2014-01-08T10:46:46-06:00 2013-06-30 370818432 KEMPER CPA GROUP LLP 1701 Broadmoor Suite 120 Champaign IL 61821 990 2012-07-01 371346397 Center for Women in Transition CENT 2178194610 508 E Church St Champaign IL 61820 Cynthia Hulsizer 2178194610 2013-12-19 1 John S Knoblett CPA P00494046 2173512073 2013-12-19 2012 2015-11-30 17:44:51Z Cynthia Hulsizer 504 E Church Street Champaign IL 61820 2138524 0 X http://www.cwt-cu.org X 1995 IL Providing shelter and supportive services for victims of domestic violence and homeless women and their children. 9 9 52 200 0 0 1749467 2003042 0 17862 304 160 55766 117460 1805537 2138524 0 0 0 0 1183766 1341020 0 0 19813 504828 577941 1688594 1918961 116943 219563 2768877 2878293 551092 504132 2217785 2374161 X Providing shelter and supportive services for victims of domestic violence and homeless women and their children. 1 0 781120 The Center provides shelter and supportive services for homeless women and their children and education on the issues of homelessness. 850100 The Center provides shelter and supportive services to victims of domestic violence and education on the issues of domestic violence. 131890 102481 The store serves as a training program for clients of the Center to prepare them for employment by improving their credit rating, job skills, resumes, and providing references. 1763110 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 52 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 IL X X Irina Dikanova 2173527151 504 E Church Street Champaign IL 61820 Sandra Klitzing 4.00 X X 0 0 0 Michael Lewellen 4.00 X X 0 0 0 Nancy Jones 4.00 X X 0 0 0 Fran Hacker 3.00 X X 0 0 0 Brice Hutchcraft 2.50 X 0 0 0 Gia Lewis- Smallwood 2.00 X 0 0 0 Lynn Barnett Morris 2.50 X 0 0 0 Crystal Senesac 2.50 X 0 0 0 Ed Stout 2.50 X 0 0 0 Nancy Hiatt 40.00 X 0 0 0 Cynthia Hulsizer 40.00 X 62286 0 5084 Irina Dikanova 40.00 X 44826 0 1864 John Sullivan 40.00 X 85956 0 1316 193068 0 8264 0 0 0 0 0 1368912 634130 438104 2003042 Rent 900099 17862 17862 17862 160 160 102481 0 102481 102481 14979 14979 14979 2138524 102481 0 33001 217850 127053 82435 8362 874076 865879 8197 166408 156918 9463 27 82686 75426 6042 1218 28233 13405 14828 100896 84061 15427 1408 196001 194438 1475 88 14147 13923 158 66 24368 18651 5717 84963 84963 Client Assistance 63512 63512 In-Kind Legal Services 30694 30694 In-Kind Materials and S 18708 18708 In-Kind Clothing 11554 11554 4865 3925 493 447 1918961 1763110 136038 19813 105415 39682 298151 161888 29528 41341 1206 1206 3117495 483319 2334577 2634176 2768877 2878293 65565 88612 485527 415520 551092 504132 X 2209391 2366416 8394 7745 2217785 2374161 2768877 2878293 X 219563 -63187 X X 0 1 X 1 1 1 X 537699 753965 1719881 1749467 2003042 6764054 537699 753965 1719881 1749467 2003042 6764054 6764054 1055 1477 2070 304 18022 22928 8955 15969 22062 55766 14979 117731 6904713 361875 0.97960 0.98400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 157835 157835 2787052 402924 2384128 172608 80395 92213 2634176 X 2075337 -63187 -63187 2138524 0 2138524 1918961 0 1918961 0 1918961 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: The Center is a not-for-profit organization that is exempt from income taxes under section 501(c) (3) of the Internal Revenue Code and is not classified by the Internal Revenue Service to be a private Organization under section 509(a) of the Internal Revenue Code. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the 2013 fiscal year. The Center files information tax returns in the U.S. Federal and Illinois jurisdictions. The Center is no longer subject to U.S. federal, state, and local income tax examinations by tax authorities for years ending prior to June 30, 2010. Part XI, Line 2d - Other Adjustments: Impairment loss Change in year-end inventory value X 11554 Average Sales Price X 4 377148 Appraised Value X Legal Services 1 30694 Fair Market Value X Materials and Supplies 10 18708 Fair Market Value 0 1 0 New Program Services Form 990, Part III, line 2 The Center for Women in Transition expanded its Affordable Permanent Housing component with four additional houses in FY13 which were donated by the City of Champaign. Form 990, Part VI, Section B, line 11 The tax returns, including all required schedules, are reviewed by the executive director, director of HR and administration, and the treasurer of the board prior to filing. A copy of the agency tax return, including required schedules, is provided to each board member, either in paper or electronic form, prior to filing. Form 990, Part VI, Section B, line 12c The Center has outlined in their personnel policies conflict of interest language and detailed consequences if violated. A copy of the policy is provided to all employees, when they are hired or the policy is revised, who are required to sign a form acknowledging receipt. Form 990, Part VI, Section B, line 15 When a new executive director or other key employee is hired, the board determines the compensation for that person through a process involving data to compare compensation for similarly qualified persons at similar organizations, other research, and approval by the committee. Documentation of the decision and approval are kept. Form 990, Part VI, Section C, line 19 The Center makes all documents available upon request. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Impairment loss -75,000. Change in year-end inventory value 11,813. PART XI, LINE 2C The Finance Committee reviews the audit report yearly prior to submission. The Executive Director, Director of Human Resources and Administration, and Fiscal Manager have a good understanding of accounting and are able, along with the Finance Committee, to take responsibility for the financial statements.