2023-10-10T15:00:44-05:00 2023-05-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-06-01 460672646 WHEELER EAST STREET HOLDINGS INC WHEE 3176353575 205 E NEW YORK STREET INDIANAPOLIS IN 46204 PERRY HINES PRESIDENT 3176353575 2023-10-09 1 PERRY HINES 999009999 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2023-10-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PERRY HINES 205 E NEW YORK STREET INDIANAPOLIS IN 46204 102645 0 X WWW.WHEELERMISSION.ORG X 2012 IN TO PROVIDE A SPACE IN WHICH ITS SOLE CORPORATE MEMBER, WHEELER MISSION MINISTRIES, INC. ("WHEELER"), MAY OFFER PROGRAMMING FOR UNDERPRIVILEGED INDIVIDUALS. 5 5 0 0 0 0 0 0 61000 102000 0 645 0 0 61000 102645 0 0 0 0 0 0 0 0 0 661825 736672 661825 736672 -600825 -634027 19077856 18494023 8864206 8640000 10213650 9854023 WHEELER EAST STREET HOLDINGS OWNS TWO PROPERTIES THAT ARE USED EXCLUSIVELY AS FACILITIES TO SUPPORT THE WORK OF WHEELER MISSION MINISTRIES. WHEELER MISSION MINISTRIES IS USING THE FACILITIES AS SHELTERS. 0 0 735172 102000 PROVIDE FACILITIES TO SUPPORT THE WORK OF WHEELER MISSION MINISTRIES. 735172 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X WHEELER EAST STREET HOLDINGS INC 3176353575 205 E NEW YORK STREET INDIANAPOLIS IN 46204 RICK ALVIS END 323 CHAIRMAN/PRESIDENT 1.00 40.00 X X 0 240459 14998 MICHAEL SCHIELE VICE CHAIRMAN 1.00 X X 0 0 0 FRITZ BREISCH SECRETARY/TREASURER 1.00 40.00 X X 0 127108 33959 COLLEEN GORE BOARD MEMBER 1.00 X 0 100650 21254 ART SHOENER BOARD MEMBER 1.00 X 0 0 0 PERRY HINES BEG 523 CHAIRMAN/PRESIDENT 1.00 40.00 X X 0 113741 24421 0 581958 94632 0 0 1 0 0 RENTAL INCOME 531120 102000 102000 102000 645 645 102645 102000 0 645 1500 1500 3299 3299 731873 731873 736672 735172 1500 0 368828 270832 68996 76374 23704695 5557878 18640032 18146817 19077856 18494023 224206 0 8640000 8640000 8864206 8640000 X 10213650 9854023 10213650 9854023 19077856 18494023 X -634027 274400 X X 0 1 X 1 0 X X 1 WHEELER MISSION MINISTRIES INC 350888771 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART II ALL PROPERTY HELD BY THE ORGANIZATION IS USED IN SUPPORT OF THE WORK OF WHEELER MISSION MINISTRIES. 14765744 333334 -134815 94602 14869661 16041221 -1275477 14765744 11611924 1100000 3362497 33200 16041221 11339499 272425 11611924 2224997 9000000 114502 11339499 0.10420 0.72200 0.17380 0 0 1013571 1013571 22149788 5053636 17096152 541336 504242 37094 18146817 X PART V, LINE 4: THE MINISTRY HAS A POLICY OF APPROPRIATING FOR DISTRIBUTIONS EACH YEAR UP TO 3% OF THE NET ASSET VALUE OF THE ENDOWMENT AS CALCULATED ON MAY 31 OF THE PRECEDING FISCAL YEAR, EXCEPT FOR THOSE DONOR RESTRICTED ENDOWMENT FUNDS HELD TO SUPPORT FUTURE SUSTAINABILITY. APPROPRIATIONS IN EXCESS OF 3% OF THE NET ASSET VALUE OF THE ENDOWMENT OR APPROPRIATIONS THAT WOULD CAUSE DETERIORATION OF THE CORPUS OF THE ENDOWMENT REQUIRE AN AFFIRMATIVE VOTE OF 75% OF THE ENTIRE OF BOARD OF DIRECTORS THEN SERVING. PART OF THE ENDOWMENT FUND HELD FOR FUTURE SUSTAINABILITY IS LIMITED BY THE DONOR, AT SUCH TIMES WHEN THE BALANCE OF THE FUND IS BELOW THE HISTORIC DOLLAR VALUE OF THE GRANT, TO SPENDING OF 2% OF THE GRANT FUND BALANCE, AND AT SUCH TIMES WHEN THE GRANT FUND BALANCE IS OVER THE HISTORIC DOLLAR VALUE OF THE GRANT BUT WHEN PLANNED SPENDING WOULD CAUSE THE GRANT FUND BALANCE TO FALL BELOW THE HISTORIC DOLLAR VALUE OF THE GRANT, TO SPENDING OF THE GREATER OF UP TO 2% OF THE GRANT FUND BALANCE OR THE EXCESS OF THE GRANT FUND BALANCE OVER THE HISTORIC DOLLAR VALUE OF THE GRANT. IN ESTABLISHING ITS POLICES, THE MINISTRY INTENDS TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: WMM AND ESH ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE ACTIVITIES OF DD AND WS ARE EXEMPT AS PROGRAMS UNDER WMM'S NOT-FOR-PROFIT EXEMPTION AND ARE INCLUDED IN THE INCOME TAX FILINGS OF WMM. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE MINISTRY AND RECOGNIZE A TAX LIABILITY IF THE MINISTRY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT AS OF MAY 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE MINISTRY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE INCLUDED ON WHEELER MISSION MINISTRIES, INC. 990 PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES INCLUDED ON WHEELER MISSION MINISTRIES, INC. 990 0 0 0 0 0 0 0 0 0 RICK ALVIS END 323 CHAIRMAN/PRESIDENT 0 208350 0 0 0 32109 0 14156 0 842 0 255457 0 0 FRITZ BREISCH SECRETARY/TREASURER 0 127108 0 0 0 0 0 8414 0 25545 0 161067 0 0 PART I, LINE 1A THE PRESIDENT IS COMPENSATED BY A RELATED ENTITY AND IS AN ORDAINED MINISTER. AS A MINISTER, PART OF HIS SALARY IS CONSIDERED A HOUSING ALLOWANCE UNDER REG. 1.1402(C)-5 . PART I, LINE 3 THE PRESIDENT IS COMPENSATED BY A RELATED ENTITY. THAT ENTITY USES FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS, AND BOARD APPROVAL TO DETERMINE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE DRAFT OF THE FORM 990 IS EMAILED TO THE BOARD TO REVIEW. ONCE ANY ISSUES FROM THAT REVIEW ARE RESOLVED, THE 990 IS FINALIZED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE CONFLICT OF INTEREST POLICY AND DISCLOSURE QUESTIONNAIRE ARE PROVIDED TO THE FULL BOARD OF DIRECTORS. DIRECTORS MUST COMPLETE AND PROVIDE THE QUESTIONNAIRES TO THE OFFICE OF THE CEO, AND ANY CONFLICTS THAT ARE DISCLOSED WILL BE DISCUSSED WITH THE CHAIR OF THE BOARD OF DIRECTORS. ANY INDIVIDUAL WITH A POSSIBLE CONFLICT WILL BE RECUSED BY THE CHAIR FROM ANY DISCUSSIONS RELATED TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR ALL EMPLOYEES IS PAID THROUGH WHEELER MISSION MINISTRIES, INC. THE CEO'S COMPENSATION IS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE WHICH INCLUDES THE CHAIR OF THE BOARD OF DIRECTORS. THE GROUP REFERS TO TWO OR THREE SALARY SURVEYS FOR COMPARABILITY WITH WHEELER MISSION'S OPERATIONS. 990'S OR OTHER PUBLIC DOCUMENTS MAY ALSO BE REVIEWED, AS NECESSARY, TO IDENTIFY A REASONABLE COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 SUCH DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE EXECUTIVE OFFICE OF THE MISSION. THE FORM 990 IS AVAILABLE AT WWW.GUIDSTAR.ORG OR AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: WHEELER MISSION MINISTRY CAPITAL CONTRIBUTION 274,400. FORM 990, PART XII, LINE 2C: WHEELER EAST STREET HOLDINGS, INC. IS CONSOLIDATED IN THE FINANCIAL STATEMENTS OF WHEELER MISSION MINISTRY, INC. THE MINISTRY HAS AN AUDIT COMMITTEE COMPRISED OF A SUBSET OF THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE OVERSEES THE PLANNING AND EXECUTION OF THE FIELDWORK AND MEETS PRIOR TO AUDIT COMMENCEMENT WITH THE INDEPENDENT AUDITORS. THE COMMITTEE RECEIVES A DRAFT OF THE AUDIT REPORT AND REQUIRED COMMUNICATION LETTERS PRIOR TO A FINAL EXIT CONFERENCE WITH THE AUDITORS. AFTER REVIEW, THE COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS THAT THE ANNUAL AUDIT BE ACCEPTED. WHEELER MISSION MINISTRIES INC 205 EAST NEW YORK STREET INDIANAPOLIS IN 46204 350888771 PROVIDES CHRIST CENTERED PROGRAMS TO THE HOMELESS AND THOSE IN NEED IN 501(C)(3) LINE 7 WHEELER MISSION MINISTRIES INC 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 WHEELER MISSION MINISTRIES INC C 274400 FMV WHEELER MISSION MINISTRIES INC J 102000 FMV