2024-11-15T09:21:42-06:00 2023-12-31 381357951 PLANTE & MORAN PLLC 750 TRADE CENTRE WAY STE 300 PORTAGE MI 49002 990 2023-01-01 381360598 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF KALAMAZOO MI YOUN 2693455595 353 EAST MICHIGAN KALAMAZOO MI 49007 SUSAN ROSAS CHIEF EXECUTIVE OFFICER 2693455595 2024-11-14 1 1 DAVID LOWENTHAL P00378651 2695674500 2024-11-14 2023 2024-10-15 13:58:12Z YWCA KALAMAZOO SUSAN ROSAS 353 EAST MICHIGAN KALAMAZOO MI 49007 12421447 0 X WWW.YWCAKALAMAZOO.ORG X 1885 MI SEE SCHEDULE O. 17 17 290 127 0 0 8594070 8479153 993168 1010065 375766 527886 0 -94112 9963004 9922992 626546 768604 0 0 9774152 10871666 0 0 1214603 3901147 4994586 14301845 16634856 -4338841 -6711864 33177265 27710411 1456340 1517938 31720925 26192473 YWCA OF KALAMAZOO IS DEDICATED TO ELIMINATING RACISM, EMPOWERING WOMEN, AND PROMOTING PEACE, JUSTICE, FREEDOM AND DIGNITY FOR ALL. 0 0 4054464 425338 55328 THE YWCA PROVIDES THE ONLY PROGRAM IN KALAMAZOO COUNTY OFFERING A COMPREHENSIVE CONTINUUM OF SERVICES DESIGNED EXCLUSIVELY FOR VICTIMS/SURVIVORS OF DOMESTIC VIOLENCE/SEXUAL ASSAULT/HUMAN TRAFFICKING AND THEIR DEPENDENT CHILDREN. SERVICES INCLUDE A SECURE ON-SITE CRISIS SHELTER (58 BED CAPACITY), HUMAN TRAFFICKING SHELTER, WITH EMERGENCY OFF-SITE OVERFLOW CAPACITY; A 24-HOUR CRISIS LINE; INDIVIDUAL COUNSELING; SUPPORT GROUPS; ADVOCACY THROUGH THE LEGAL, LAW ENFORCEMENT, AND JUDICIAL PROCESSES; INFORMATION, REFERRAL AND ASSISTANCE REGARDING HOUSING, EMPLOYMENT AND OTHER SUPPORT SERVICES. 5338027 100576 926522 THE YWCA DREAMERY (FORMERLY KNOWN AS THE CHILDREN'S CENTERS) IS A NATIONALLY ACCREDITED, STATE-LICENSED EARLY LEARNING CHILDCARE PROGRAM FOR CHILDREN BIRTH THROUGH SCHOOL AGE IN THE DOWNTOWN LOCATION AND BIRTH THROUGH 12 YEARS OLD (TO INCLUDE DROP-IN CARE) AT THE EDISON LOCATION. THE YWCA DREAMERY PROGRAM USES A HIGHLY REGARDED CURRICULUM TO MEET THE SOCIAL, EMOTIONAL, PHYSICAL, COGNITIVE, AND BEHAVIORAL NEEDS OF CHILDREN FROM WIDELY DIVERSE BACKGROUNDS. THE PROGRAM FOCUSES ON SERVING THE MOST VULNERABLE CHILDREN WHO HAVE EXPERIENCED POVERTY, HOMELESSNESS, AND VIOLENCE. 2997816 242690 28215 ADVOCACY AND SYSTEMS CHANGE IS ONE OF THE FOUR STRATEGIC FOCUS AREAS OF YWCA KALAMAZOO. THE ADVOCACY AND SYSTEMS CHANGE PILLAR PROVIDES PROGRAMMING FOCUSED ON ADVANCING RACE AND GENDER EQUITY THROUGH PUBLIC POLICY STRATEGIES, COMMUNITY IMPACT EFFORTS, RESOURCE CONNECTIONS, COMMUNITY HEALTH INITIATIVES, AND NARRATIVE CHANGE COMMUNICATIONS. COLLECTIVELY THE PROGRAMMATIC AREA SUPPORTS OUR REMAINING STRATEGIC FOCUS AREAS IN SERVING THE MOST VULNERABLE WOMEN, CHILDREN, AND FAMILIES OF COLOR WHO HAVE EXPERIENCED DISCRIMINATION, POVERTY, HOMELESSNESS, POOR HEALTH OUTCOMES AND VIOLENCE. 12390307 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 142 0 1 290 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X JODI BREITHART 2693455595 550 S RIVERSIDE DRIVE PARCHMANT MI 49004 DEMARRA WEST CHAIR 10.00 0.25 X X 0 0 0 REGENA NELSON VICE CHAIR 2.00 0.25 X X 0 0 0 SARA NICHOLSON SECRETARY 3.00 0.25 X X 0 0 0 KIMBERLY BRINKMAN TREASURER 4.00 0.25 X X 0 0 0 MARY BYERLY DIRECTOR 2.00 0.00 X 0 0 0 ATRELLA COHN DIRECTOR 2.00 0.00 X 0 0 0 DR DEVETA GARDNER DIRECTOR 2.00 0.00 X 0 0 0 HEATHER HAIGH DIRECTOR 2.00 0.25 X 0 0 0 LAKEYSHA IVY DIRECTOR 2.00 0.00 X 0 0 0 KIMBERLY PETERSON DIRECTOR 2.00 0.00 X 0 0 0 WENDY VAN PEENAN DIRECTOR 2.00 0.00 X 0 0 0 ELISABETH BON EITZEN DIRECTOR 2.00 0.00 X 0 0 0 SUSAN SPRINGGATE DIRECTOR 2.00 0.00 X 0 0 0 GRACE LUBWAMA CEO 40.00 0.25 X 165811 0 19528 LISA RODRIGUEZ INTERIM CEO/VP OF DEVELOPMENT 40.00 0.25 X 151966 0 23811 ALLISON GUMPER HOFFMAN VP OF OPERATIONS 40.00 0.00 X 114340 0 23454 JESSICA GLYNN VP OF VICTIM SERVICES 40.00 0.00 X 116582 0 23127 548699 0 89920 4 0 1 0 MANER COSTERISAN 2425 E GRAND RIVER AVE SUITE 1 LANSING MI 48912 ACCOUNTING CONSULTING 914414 WMED (WMU SCHOOL OF MEDICINE) 300 PORTAGE STREET KALAMAZOO MI 49007 CHILD DEVELOPMENT SERVICES 327153 WESTERN MICHIGAN UNIVERSITY PO BOX 50391 KALAMAZOO MI 49005 RESEARCH AND DATA ANALYSIS 274738 GINA AIREY CONSULTING 2317 CALIFORNIA AVENUE SANTA MONICA CA 90403 STRATEGIC PLANNING 125000 4 170005 179830 3998902 4130416 129118 8479153 CHILDREN'S CENTER 624200 921616 921616 RACE & GENDER EQUITY 624200 58449 58449 VICTIM SERVICES 624200 30000 30000 1010065 527886 527886 2404343 2404343 0 0 179830 94112 -94112 -94112 9922992 1010065 0 433774 768604 768604 361116 1228 359382 506 8295637 6738418 847880 709339 1493639 1157162 206954 129523 721274 562633 100842 57799 1043544 242643 772503 28398 1058507 860359 156161 41987 139469 106777 11187 21505 349051 221954 106332 20765 193454 170341 15880 7233 242379 185543 32438 24398 280248 219166 35466 25616 68902 45896 19685 3321 REPAIRS AND MAINTENANCE 499583 392413 82231 24939 EQUIPMENT RENTAL 287506 248747 29120 9639 PROGRAM SUPPLIES 199020 139115 4843 55062 MEMBERSHIPS & SUBSCRIPT 164772 118846 36136 9790 468151 210462 212906 44783 16634856 12390307 3029946 1214603 3953697 4462757 2943842 2026104 10021791 2763531 323359 232785 183558 199650 12249961 5624472 4120071 6625489 9388152 10881751 2242795 518344 33177265 27710411 833340 1078379 623000 439559 1456340 1517938 X 23185375 18924230 8535550 7268243 31720925 26192473 33177265 27710411 -6711864 1183412 0 X X 0 1 X 1 1 1 X 5213785 11478129 21665798 8594070 8492994 55444776 5213785 11478129 21665798 8594070 8492994 55444776 55444776 244278 244428 451811 375766 519057 1835340 19755 909 20664 57300780 3824561 0.96760 X 0.76010 0.02580 SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 6,537. 2020 AMOUNT: $ 408. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. FUNDRAISING - 2019 AMOUNT: $ 13,218. 2020 AMOUNT: $ 501. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15020739 280 2413426 36412 11801 17386232 17309393 100 -2240794 35964 11996 15020739 14566610 500140 2312280 58100 11537 17309393 12587962 500000 1561849 71637 11564 14566610 10598807 100 2042014 42045 10914 12587962 0.09500 0.29300 0.61200 1 0 217104 217104 11181636 5038777 6142859 663226 386131 277095 187995 199564 -11569 6625489 X 11265061 1183412 158657 1342069 9922992 0 9922992 16791536 156680 156680 16634856 0 16634856 PART V, LINE 4: THE ORGANIZATION INTENDS TO USE THE ENDOWMENT FUNDS TO SUPPORT THE VARIOUS PROGRAMS AND OPERATIONS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AND IS EXEMPT FROM TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE RELATED TO SUPPORTING ORGANIZATION 64,545. FUNDRAISING EXPENSES 94,112. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO SUPPORTING ORGANIZATION 62,568. FUNDRAISING EXPENSES 94,112. PART V, LINE 1: THE ENDOWMENT FUNDS PRESENTED HERE REPRESENT THOSE ENDOWMENTS THAT ARE REPORTED AND RECORDED BY THE YWCA ON ITS FINANCIAL STATEMENTS AND 990 AS WELL AS ENDOWMENT FUNDS THAT ARE HELD AT AN UNRELATED ORGANIZATION FOR THE BENEFIT OF THE YWCA. THE ENDOWMENT FUNDS HELD AT AN UNRELATED ORGANIZATION ARE DISCLOSED IN THE FINANCIAL STATEMENTS BUT ARE NOT RECORDED BY THE YWCA. WOMEN OF ACHIEVEMENT 82715 82715 913 23858 5919 21791 FULL CIRCLE 74006 74006 5235 5958 3866 1 23109 23109 690 1045 3123 13300 8414 179830 179830 6838 30861 9042 13300 34071 94112 -94112 1 RENT ASSISTANCE 107 292689 N/A N/A UTILITY ASSISTANCE 21 51120 N/A N/A CLIENT UNIT MAINTENANCE 1 36082 N/A N/A CLIENT HOTEL/MOTEL 31 21409 N/A N/A CLIENT TRANSPORTATION ASSISTANCE 644 6802 N/A N/A OTHER CLIENT ASSISTANCE 1255 153290 N/A N/A CHILD CARE TUITION ASSISTANCE 129 207142 N/A N/A PART I, LINE 2: DEPENDING ON THE TYPE OF FUNDS AND THE REQUIREMENTS OF THE USE OF FUNDS, PROCEDURES MAY VARY. REGARDLESS, EACH APPLICANT FOR ASSISTANCE IS SCREENED ACCORDING TO REQUIRED GUIDELINES, AND DOCUMENTATION EXISTS IN CLIENT FILES REGARDING THAT ELIGIBILITY. GRANT FUNDS ARE ALLOCATED ACCORDING TO NEED, AND BASED ON THAT ELIGIBILITY. X X X X 0 0 0 0 0 0 0 1 0 GRACE LUBWAMA CEO 95785 0 17649 0 52377 0 0 0 19528 0 185339 0 0 0 LISA RODRIGUEZ INTERIM CEO/VP OF DEVELOPMENT 100806 0 3922 0 47238 0 0 0 23811 0 175777 0 0 0 PART I, LINE 7 THE CEO OF THE ORGANIZATION RECEIVED A PERFORMANCE BONUS BASED ON MEETING GOALS AND EXPECTATIONS. THE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE DISCRETIONARY BONUS. X 70 FAIR MARKET VALUE X 23510 FAIR MARKET VALUE X 10 76386 FAIR MARKET VALUE X 17 3222 FAIR MARKET VALUE X GIFT CARDS 12 26000 FAIR MARKET VALUE 0 1 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: YWCA KALAMAZOO IS A MEMBER OF THE YWCA USA. THE YWCA IS THE OLDEST AND LARGEST, AUTONOMOUS WOMEN'S MEMBERSHIP ORGANIZATION IN THE WORLD, DEDICATED TO SOCIAL JUSTICE AND TO RAISING THE ECONOMIC STATUS OF WOMEN, LOCALLY AND GLOBALLY. YWCA IS DEDICATED TO ELIMINATING RACISM, EMPOWERING WOMEN AND PROMOTING PEACE, JUSTICE, FREEDOM AND DIGNITY FOR ALL. YWCA KALAMAZOO WORKS TOWARDS STANDING UP FOR SOCIAL JUSTICE, HELPING FAMILIES AND STRENGTHENING COMMUNITIES THROUGH: IMPROVING THE LIVES OF CHILDREN; ADVANCING RACE AND GENDER EQUITY; PROMOTING MATERNAL AND CHILD HEALTH; CARING FOR VICTIMS OF ABUSE. FORM 990, PART VI, SECTION B, LINE 11B THE CEO, VP FINANCE, AND THE FINANCE COMMITTEE ARE PROVIDED WITH A COPY OF THE FORM 990 TO REVIEW AHEAD OF FILING. THE FORM 990 IS THEN PROVIDED TO THE ENTIRE BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE BOARD CHAIR AND THE CEO RECEIVE COMPLETED QUESTIONNAIRES FROM THE BOARD AND KEY EMPLOYEES. THE BOARD CHAIR AND THE CEO REVIEW THEM FOR DISCLOSURES OF CONFLICT. SHOULD THERE BE A CONFLICT DISCLOSED, THE PROCESS OUTLINED IN SECTION 6 OF THE ORGANIZATION'S BYLAWS ARE THEN FOLLOWED. FORM 990, PART VI, SECTION B, LINE 15 FOR THE CEO, REGARDING PARITY WAGE INCREASE CONSIDERATION, THE BOARD OF DIRECTORS REVIEWS INFORMATION REGARDING COMPARABILITY WITHIN THE GEOGRAPHIC AND YWCA (COMPARABLE ASSOCIATIONS THROUGHOUT THE NATION) WHICH IS PREPARED INDEPENDENTLY BY THE EXECUTIVE COMMITTEE OF THE BOARD. REGARDING MERIT WAGE INCREASE CONSIDERATION, THE BOARD OF DIRECTORS REVIEWS INFORMATION REGARDING THE CEO'S ADVANCEMENT OF THE ASSOCIATION AS OUTLINED BY THE BOARD'S POLICIES ON ORGANIZATIONAL GOALS, AND COMPLIANCE WITH BOARD POLICIES ON EXECUTIVE LIMITATIONS. THIS PROCESS IS UNDERTAKEN BY A FULL BOARD EVALUATION OF THE CEO, BASED ON ONGOING MONITORING OF THE ASSOCIATION'S/CEO'S PERFORMANCE, AND CULMINATES IN A WRITTEN ANNUAL EVALUATION. THE OFFICERS OF THE BOARD COMPILE THE EVALUATION INFORMATION, AND PRESENT IT TO THE CEO. THE BOARD DETERMINES AS A FULL BODY WHETHER OR NOT A MERIT INCREASE WILL BE CONSIDERED, BASED ON THE RESULTS OF THE EVALUATION. THIS PROCESS OF CONSIDERATION FOR COMPENSATION IS DONE IN EXECUTIVE SESSION, WITHOUT THE CEO PRESENT, HOWEVER, ANY ACTION TAKEN IS TAKEN IN OPEN, GENERAL SESSION AND DOCUMENTED IN THE ASSOCIATION'S MINUTES CONTEMPORANEOUSLY. FOR OTHER BOARD OFFICERS OR KEY EMPLOYEES, IT SHOULD BE NOTED THAT THERE IS NO COMPENSATION FOR OTHER BOARD OFFICERS OR BOARD MEMBERS FOR THEIR SERVICES TO THE ORGANIZATION IN THEIR BOARD CAPACITY. OTHER KEY EMPLOYEES (REGARDLESS OF THEIR INCLUSION IN THE IRS DEFINITION) INCLUDE ADMINISTRATIVE AND PROGRAM DIRECTORS. THEIR COMPENSATION IS DETERMINED BY THE CEO FOLLOWING REVIEW OF COMPARABILITY DATA, AND DETERMINATIONS ARE MADE WITHIN THE ASSOCIATION'S PROCESS FOR DETERMINING PARITY AND/OR MERIT INCREASES, ANNUALLY AND WITHIN THE ASSOCIATION'S EVALUATION PROCESS THAT INCLUDES ALL EMPLOYEES. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION HAS A POLICY OF MAKING SUCH DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, AND REQUIRES EITHER ONSITE REVIEW AND/OR WITH REASONABLE COPYING COSTS INCURRED BY THE REQUESTING REVIEWER. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE COMMITTEE'S OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED DURING THE CURRENT YEAR. YWCA OF KALAMAZOO NON PROFIT HOUSING CORPORATION 353 EAST MICHIGAN AVE KALAMAZOO MI 49007 270229331 PERMANENT SUPPORTIVE HOUSING INITIATIVE PROJECT MI 501(C)(3) LINE 12A, I YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF KALAMAZOO 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0