2024-03-14T15:15:23-05:00 2023-06-30 383567911 REHMANN ROBSON LLC MILLIKEN PLACE 107 S CASS STE A TRAVERSE CITY MI 49684 990 2022-07-01 382164580 WOMEN'S RESOURCE CENTER GRAND TRAVERSE AREA WOME 2319411210 720 S ELMWOOD STE 2 TRAVERSE CITY MI 49684 EDWARD CARLSON TREASURER 2319411210 2024-03-07 1 EDWARD CARLSON 999009999 0 JEFFREY E HERT CPA P00066715 2319463230 2024-03-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JULIETTE SCHULTZ 10801 S PLOWMAN RD GLEN ARBOR MI 49636 3736253 0 X WWW.WOMENSRESOURCECENTER.ORG X 1975 MI THE MISSION OF THE WOMEN'S RESOURCE CENTER FOR THE GRAND TRAVERSE AREA IS TO PROTECT, SHELTER AND EMPOWER PEOPLE IMPACTED BY DOMESTC AND SEXUAL VIOLENCE. 13 13 70 115 0 0 2040098 2164180 1282501 1450017 9958 40984 -21425 -28956 3311132 3626225 112906 91030 0 0 1516712 1797182 0 0 139209 1193295 1314543 2822913 3202755 488219 423470 3844569 4967655 764387 1412794 3080182 3554861 X THE MISSION OF THE WOMEN'S RESOURCE CENTER FOR THE GRAND TRAVERSE AREA IS TO PROTECT, SHELTER, AND EMPOWER PEOPLE IMPACTED BY DOMESTIC AND SEXUAL VIOLENCE. 0 1 1835754 1449387 THE ORGANIZATION OPERATES TWO THRIFT STORES AS A REVENUE SOURCE TO SUPPORT ITS PROGRAMS AND SERVICES, TO PROVIDE CLOTHING AND HOUSEHOLD ITEMS FREE OF CHARGE TO CLIENTS AND OTHER COMMUNITY MEMBERS IN NEED, AND TO PROMOTE AN EQUITABLE ENVIRONMENT. 917160 91030 630 THE ORGANIZATION PROVIDES VICTIMS OF DOMESTIC VIOLENCE AND SEXUAL ASSAULT: SHELTER, COUNSELING, MEDICAL AND LEGAL REFERRALS - 442 CLIENTS SERVED. 2752914 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 15 0 1 70 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X MERRY MACGIRR CFO 2319411210 720 S ELMWOOD SUITE 2 TRAVERSE CITY MI 49684 DOUG FIERBERG CHAIR 4.00 X X 0 0 0 RUTH BLOOMER VICE CHAIR 4.00 X X 0 0 0 AMY M PETERSON SECRETARY 4.00 X X 0 0 0 DEB BLASHILL TREASURER 4.00 X X 0 0 0 ANN BOLLINGER DIRECTOR 4.00 X 0 0 0 BROOKE BORGESON-GRAY DIRECTOR 4.00 X 0 0 0 DEBRA COBURN DIRECTOR 4.00 X 0 0 0 JAN TUOHY DIRECTOR 4.00 X 0 0 0 JANE HAYES DIRECTOR 4.00 X 0 0 0 JIM THORNBURG DIRECTOR 4.00 X 0 0 0 LORI VEGA DIRECTOR 4.00 X 0 0 0 PAT LIVINGSTON DIRECTOR 4.00 X 0 0 0 SUE KENSINGTON DIRECTOR 4.00 X 0 0 0 JULIETTE SCHULTZ EXECUTIVE DIRECTOR 40.00 X 121702 0 8234 121702 0 8234 1 0 0 0 0 X 2000 596143 1566037 792921 2164180 THRIFT SHOP SALES 459510 1449387 1449387 DOMESTIC VIOLENCE PRGM 561000 630 630 1450017 40984 40984 43962 73471 -29509 -29509 -29509 36557 36557 0 0 0 2000 0 0 MISCELLANEOUS 900099 553 553 553 3626225 1450017 0 12028 91030 91030 131996 106917 19799 5280 1427294 1256656 134714 35924 7979 7979 83940 59363 20352 4225 145973 114092 24193 7688 10549 4681 4989 879 17646 7830 8346 1470 76507 15245 30705 30557 14528 4117 6764 3647 37397 25258 10079 2060 17583 16287 1296 7295 6457 832 6 11730 4544 269 6917 31710 19893 10846 971 125154 123447 1348 359 21833 19767 1631 435 IN-KIND DONATED GOODS- 710770 710770 REPAIRS AND MAINTENANCE 63547 55350 6471 1726 UTILITIES 43953 39588 3446 919 MISCELLANEOUS 32891 23379 9502 10 91450 40264 15050 36136 3202755 2752914 310632 139209 X 1329846 1013260 227499 825858 113988 51723 16509 17380 2325456 874538 1495156 1450918 661571 953379 0 655137 3844569 4967655 114674 135231 1253 8969 648460 607186 0 661408 764387 1412794 X 2825909 3365390 254273 189471 3080182 3554861 3844569 4967655 423470 51209 0 X X 0 1 X 1 0 X 1406514 1634127 1834089 2040098 2164180 9079008 1406514 1634127 1834089 2040098 2164180 9079008 30802 9048206 49024 51364 41874 49585 84946 276793 2967 520 3156 9851 553 17047 9372848 5282282 0.96540 0.96370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 675600 675600 1549367 784560 764807 100489 89978 10511 1450918 RIGHT OF USE 648862 CONSTRUCTION IN PROGRESS 6275 655137 LEASE LIABILITY 661408 661408 X 3750905 51209 73471 124680 3626225 0 3626225 3276226 73471 73471 3202755 0 3202755 PART X, LINE 2: THE ORGANIZATION IS A NOT FOR PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE ORGANIZATION WAS GRANTED AN INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." THE ORGANIZATION HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION. THE ORGANIZATION ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS EVALUATED FISCAL 2020 THROUGH 2023, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2023, FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2023 OR 2022, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 73,471. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 73,471. 1 THRIFT STORE VOUCHERS 1083 82151 THRIFT CLOTHING & HOUSEHOLD GOODS HOUSING & RELATED EXPENSES 33 3142 BUS PASSES, GAS CARDS & CAB FEES 48 2048 PPO'S & OTHER DOCUMENTS 28 1227 PART I, LINE 2: FINANCIAL REQUESTS FOR CLIENT ASSISTANCE ARE SUBMITTED BY ADVOCATES AND REQUIRE THE APPROVAL OF THEIR DIRECT SUPERVISOR WHO DETERMINES ELIGIBILITY. THE CHIEF FINANCIAL OFFICER VERIFIES THE FUNDING SOURCE AND AVAILABILITY OF FUNDS; AND THE EXECUTIVE DIRECTOR HAS FINAL APPROVAL WITH REGARDS TO ELIGIBILITY AND FUNDING SOURCE. X 792921 THRIFT STORE/DONOR VALUE 0 1 0 FORM 990, PART III, LINE 3 JULY 2022 THE AWARE PROGRAM TRANSITIONED TO AN OUTSIDE ENTITY. FY 2021 GROSS REVENUES $15,080, FY 2022 GROSS REVENUES $9,740. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THE CFO AND EXECUTIVE DIRECTOR WITH A COMPLETED COPY SUBMITTED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE WOMEN'S RESOURCE CENTER REQUIRES THE ANNUAL REVIEW AND COMPLETION OF THE CONFLICT OF INTEREST POLICIES ADOPTED BY THE ORGANIZATION BY ALL BOARD MEMBERS. DISCLOSURE REQUESTED AT EVERY BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE WOMEN'S RESOURCE CENTER SETS THE SALARY FOR THE EXECUTIVE DIRECTOR BY POLLING OTHER SIMILAR ORGANIZATIONS IN THE REGION TO ENSURE THAT THE SALARY IS FAIR FOR THE MARKETPLACE. THE SALARY IS ALSO ESTABLISHED BY CONSIDERING THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE SALARY IS APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS. ALL KEY EMPLOYEES' SALARY AND WAGES ARE APPROVED BY THE PERSONNEL COMMITTEE AND ALL RAISES ARE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 18 AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART VIII, LINE 2A GROSS SALES FROM THE THRIFT SHOP ARE REPORTED AS PROGRAM SERVICE REVENUE ON THE STATEMENT OF REVENUES VERSUS SALES OF INVENTORY SINCE THE THRIFT SHOPS ARE MAJOR PROGRAMS OF THE ORGANIZATION. CORRESPONDING COST OF GOODS SOLD ARE REPORTED ON THE STATEMENT OF FUNCTIONAL EXPENSES AS VARIOUS PROGRAM EXPENSES AND IN-KIND DONATED GOODS. FORM 990, PART X, LINE 15 & LINE 25 THE ORGANIZATION ADOPTED ASU 2016 02, AS AMENDED, EFFECTIVE JULY 1, 2022. FINANCIAL INFORMATION HAS NOT BEEN UPDATED AND THE DISCLOSURES REQUIRED UNDER THE NEW STANDARD HAVE NOT BEEN PROVIDED FOR DATES AND PERIODS BEFORE JULY 1, 2022. THE ORGANIZATION ELECTED THE NEW STANDARD'S PACKAGE OF PRACTICAL EXPEDIENTS, WHICH PERMITS THE ORGANIZATION TO MAINTAIN PRIOR CONCLUSIONS ABOUT LEASE IDENTIFICATION, LEASE CLASSIFICATION, AND INITIAL DIRECT COSTS.THE ORGANIZATION ELECTED TO USE THE GO FORWARD PRACTICAL EXPEDIENT TO NOT SEPARATE LEASE AND NON LEASE COMPONENTS FOR ALL OF THE LEASES. THE ORGANIZATION ALSO ELECTED TO USE THE SHORT TERM LEASE RECOGNITION EXEMPTION FOR ALL LEASES THAT QUALIFY. UPON ADOPTION, THE ORGANIZATION RECOGNIZED OPERATING LEASE LIABILITIES AND OPERATING LEASE ROU ASSETS OF $737,999 FOR THE PRESENT VALUE OF THE REMAINING MINIMUMRENTAL PAYMENTS ON EXISTING OPERATING LEASES. CORRESPONDING AMOUNTS WERE NOT RECLASSIFIED IN PRIOR PERIODS AS THOSE PRIOR PERIODS ARE PRESENTED UNDER ASC 840, LEASES. ROU ASSETS AND LEASE LIABILITY ARE REPORTED ON PART X. FORM 990, PART XII, LINE 2C THERE IS NO CHANGE FROM PRIOR YEAR. FORM 990, PART IX, LINE 22 & PART VIII, LINE 6B DEPRECIATION IS CALCULATED USING THE STRAIGHT-LINE METHOD OVER THE ESTIMATED USEFUL LIVES OF THE RELATED ASSETS. DEPRECIATION EXPENSE DETAIL: BUILDINGS AND IMPROVEMENTS $50,650 FURNITURE AND FIXTURES 3,303 TOTAL $53,953 AMOUNT INCLUDED ON FORM 990, PAGE 9, LINE 6B IS: $20,972 AMOUNT INCLUDED ON FORM 990, PAGE 10, LINE 22 IS: $32,981 FORM 990, SCHEDULE M, PART I, LINE 5 THE VALUATION OF NONCASH CONTRIBUTIONS ON SCHEDULE M IS BASED ON THEIR ESTIMATED FAIR VALUE. FAIR VALUE IS DETERMINED USING ESTIMATED THRIFT SHOP VALUE OR VALUE THAT WOULD BE CHARGED BY VENDORS FOR INDENTICAL ITEMS.