2025-08-15T16:31:27-04:00 2024-09-30 611274635 SHELTON CPAS LLP 181 WEST PROFESSIONAL PARK COURT BOWLING GREEN KY 42104 990 2023-10-01 610994341 WESTERN KY REFUGEE MUTUAL ASSISTANCE SOCIETY INC WEST 2707818336 806 KENTON STREET BOWLING GREEN KY 42101 CATHY PALMER C.O.O. 2707818336 2025-08-14 true false JERRY W SHELTON P01332985 2708429620 2025-08-15 2023 2025-03-06 01:10:19Z CATHY PALMER 6756105 false X X 1981 KY TO PROVIDE COMPREHENSIVE RESETTLEMENT SERVICES TO PRIMARY AND SECONDARY REFUGEES, HUMANITARIAN PAROLEES, IMMIGRANTS, AND INTERNATIONALS IN OTHER CATEGORTIES OF IMMIGRATION STATUS. THE ORGANIZATION ACCOMPLISHES ITS MISSION THROUGH ADVOCACY, FACILITATION OF ECONOMIC SELF-SUFFICIENCY, WHILE PROMOTING CULTURAL INTEGRITY AND FAMILY SOLIDARITY. 12 12 64 100 -3644 7837461 6319342 349985 346871 551888 5620 7066 8941 8746400 6680774 3889632 2240243 0 2400893 2612752 0 0 1152816 1453680 7443341 6306675 1303059 374099 2564985 3919150 611000 935562 1953985 2983588 X TO PROVIDE COMPREHENSIVE RESETTLEMENT SERVICES TO PRIMARY AND SECONDARY REFUGEES, HUMANITARIAN PAROLEES, IMMIGRANTS, AND INTERNATIONALS IN OTHER CATEGORTIES OF IMMIGRATION STATUS. THE ORGANIZATION ACCOMPLISHES ITS MISSION THROUGH ADVOCACY, FACILITATION OF ECONOMIC SELF-SUFFICIENCY, WHILE PROMOTING CULTURAL INTEGRITY AND FAMILY SOLIDARITY. false false 2586488 506382 REFUGEE SOCIAL SERVICES - WORK WITH REFUGEES IN BOWLING GREEN TO HELP THEM FIND HOMES, TEACH ENGLISH, AND WHATEVER ELSE THEY MAY NEED TO MAKE A HOME IN BOWLING GREEN. 1673839 799387 USCRI R&P PROGRAM - AN ORGANIZATION THAT SPONSORS REFUGEES TO COME TO AMERICA. USCRI SENDS A CERTAIN AMOUNT OF MONEY FOR EACH NEW REFUGEE IN BOWLING GREEN, THIS MONEY IS USED TO HELP THE REFUGEE SETTLE IN BOWLING GREEN. 1414468 820870 MATCH GRANT CONTRACT - TO HELP REFUGEES ATTAIN SELF-SUFFICIENCY WITHIN FOUR MONTHS AFTER THE DATE OF ELIGIBILITY FOR MG SERVICES, WITHOUT ACCESS TO PUBLIC CASH ASSISTANCE. 566310 113604 346871 EXPENSES INCL GRANTS REVENUE OTHER PROGRAMS & SERVICES TO HELP 2,277,808 527,138 349,985 REFUGEES ACCLIMATE TO LIFE IN AMERICA. 566310 113604 346871 6241105 true true false false false false false false false false true false false false false true true false false false false false false false false false false false true false false false false false false false false false true false false false false false false false false true 46 0 true 64 true true true false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false KY X CATHY PALMER 2707818336 806 KENTON STREET BOWLING GREEN KY 42101 ALBERT MBANFU EXEC DIRECT 40.00 X 135181 0 0 CATHY PALMER C.O.O. 40.00 X 81879 0 0 CHEVENE DUNCAN-HERRING BOARD MEMBER 1.00 X 0 0 0 KIMBERLY GREEN BOARD MEMBER 1.00 X 0 0 0 SABINA HASIC BOARD MEMBER 1.00 X 0 0 0 HUDA MELKEY CHAIR 1.00 X 0 0 0 SUSAN MONTALVO-GUESSER BOARD MEMBER 1.00 X 0 0 0 HAMP MOORE BOARD MEMBER 1.00 X 0 0 0 CLAY SMALLEY BOARD MEMBER 1.00 X 0 0 0 FLORA TEMPLETON STUART VICE CHAIR 1.00 X 0 0 0 MARY TEAHAN BOARD MEMBER 1.00 X 0 0 0 ALICE WADDELL BOARD MEMBER 1.00 X 0 0 0 D ALLEN YOUNGMAN BOARD MEMBER 1.00 X 0 0 0 TAHIR ZUKIC BOARD MEMBER 1.00 X 0 0 0 217060 1 false false false 5837835 481507 195472 6319342 SERVICES AND FEES REVENUES 189253 189253 RENT INCOME-APTS FOR REFUGEES 157618 157618 346871 4663 4663 5400 9044 -3644 -3644 -3644 67244 66287 957 957 957 OTHER INCOME 12585 12585 12585 6680774 346871 -3644 18205 2240243 2240243 217060 217060 2003513 2003513 217457 217457 174722 174722 173056 173056 14351 14351 22080 22080 106583 102481 4102 47926 23963 23963 PROFESSIONAL FEES 448754 448754 MAINTENANCE AND REPAIRS 273028 273028 SUPPLIES 136137 136137 VEHICLE EXPENSES 82284 82284 149481 111976 37505 6306675 6241105 65570 0 663338 835861 6718 757284 2967037 684896 1796628 2282141 98301 41464 2400 2564985 3919150 67888 255685 543112 679877 611000 935562 X 1953985 2983588 1953985 2983588 2564985 3919150 X 374099 13020 638907 3577 X false true X true true true X 1792379 2275753 5645125 7837461 6319342 23870060 1792379 2275753 5645125 7837461 6319342 23870060 23870060 1509 4663 6172 1292 6587 8543 16422 23892654 1834360 0.99910 0.99950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 197889 197889 2548786 603522 1945264 220362 81374 138988 2282141 X 6819501 13020 122130 3577 138727 6680774 6680774 6428805 122130 122130 6306675 6306675 SCHEDULE D, PAGE 3, PART X WKRMAS IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, WKRMAS HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2024. . BASED ON THE EVALUATION OF WKRMAS' TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED SEPTEMBER 30, 2024. WKRMAS' POLICY ON INCOME STATEMENT CLASSIFICATION OF INTEREST RECOGNIZED IN ACCORDANCE WITH PARAGRAPH 740-10- 25-56 IN THE FINANCIAL STATEMENTS WILL BE INTEREST EXPENSE, AND PENALTIES RECOGNIZED IN ACCORDANCE WITH PARAGRAPH 740-10-25-57 IN THE FINANCIAL STATEMENTS WILL BE IN ANOTHER EXPENSE CLASSIFICATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D FINANCIAL STMT GAIN ADJUSTMENT 3,577 true SEE PART IV BELOW 800 2118113 122130 FMV FOOD, CLOTHING SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION IS ASSIGNED REFUGEE FAMILIES BY TWO ORGANIZATIONS. THE OFFICE FOR REFUGEE RESETTLEMENTS AND THE U.S. COMMITTEE FOR REFUGEES AND IMMIGRANTS. ONCE THE FAMILIES ARE REFERRED, EACH FAMILY IS ASSIGNED A CASE MANAGER. THE CASE MANGER IS REQUIRED TO PERFORM 30, 60, & 90 DAY EVALUATIONS OF EACH FAMILY TO MONITOR THEIR PROGRESS IN FINDING WORK AND ADAPTING TO THEIR NEW SURROUNDINGS. THE CASE MANAGERS ALSO MAKE SURE THAT THE FUNDS EACH FAMILY RECEIVES HAS BEEN SPENT TO ACQUIRE GOOD LIVING AND WORK CONDITIONS. SCHEDULE I, PAGE 4, PART IV REFUGEES AND THEIR FAMILIES ARE THE TARGET FOR ASSISTANCE FROM THIS ORGANIZATION. INDIVIDUALS THAT ARE ARE REFERRED TO THE ORGANIZATION ARE GIVEN FOOD, CLOTHING, FURNITURE, AND OTHER HOUSEHOLD GOODS TO GET THEM STARTED ONCE THEY ARRIVE HERE. APARTMENTS ARE RENTED AND RENT IS PAID ON THEIR BEHALF BY THE ORGANIZATION. THE REFUGEES DO NOT RECEIVE CASH UNTIL THEY HAVE ESTABLISHED A GOOD TRACK RECORD OF WORK AND ADAPTING, THEN THEY CAN QUALIFY FOR EMPLOYMENT BONUSES. THE ORGANIZATION ALSO PROVIDES TRAINING TO HELP REFUGEES ADAPT, SUCH AS TEACHING THEM THE ENGLISH LANGUAGE AND OTHER USEFULL SKILLS TO HELP THEM SUCCEED. X 170472 FMV X 1 25000 FMV false true false FORM 990 - ORGANIZATION'S MISSION TO PROVIDE COMPREHENSIVE RESETTLEMENT SERVICES TO PRIMARY AND SECONDARY REFUGEES, HUMANITARIAN PAROLEES, IMMIGRANTS, AND INTERNATIONALS IN OTHER CATEGORTIES OF IMMIGRATION STATUS. THE ORGANIZATION ACCOMPLISHES ITS MISSION THROUGH ADVOCACY, FACILITATION OF ECONOMIC SELF-SUFFICIENCY, WHILE PROMOTING CULTURAL INTEGRITY AND FAMILY SOLIDARITY. FORM 990, PAGE 2, PART III, LINE 4D EXPENSES INCL GRANTS REVENUE OTHER PROGRAMS & SERVICES TO HELP 2,277,808 527,138 349,985 REFUGEES ACCLIMATE TO LIFE IN AMERICA. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCIAL STATEMENTS FROM WHICH THIS RETURN IS PREPARED ARE AUDITED BY OUR INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE OFFICERS AND BOARD OF DIRECTORS. AN ACTUAL COPY OF THE 990 IS NOT REVIEWED BY ALL BOARD MEMBERS. HOWEVER, THE FORM 990 IS PREPARED USING THE AUDITED FINANCIAL STATEMENTS AFTER THE BOARD HAS REVIEWED THEM. THE EXECUTIVE DIRECTOR AND CONTROLLER RECEIVE AND REVIEW THE FORM 990 PRIOR TO ITS FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES ALL EMPLOYEES, CONTRACTORS, AGENTS, OFFICERS, AND MEMBERS OF THE BOARD OF DIRECTORS TO DISCLOSE IN WRITING ALL BUSINESS AND FAMILY RELATIONSHIPS THAT MIGHT POTENTIALLY CREATE A CONFLICT OF INTEREST. NO MEMBER OF THE BOARD OF DIRECTORS MAY VOTE ON ANY MATTER WHICH MAY DIRECTLY OR INDIRECTLY RESULT IN FINANCIAL GAIN TO THAT MEMBER, OR WHICH MAY CONFLICT WITH THAT MEMBER'S OBLIGATIONS TO ANOTHER ORGANIZATION'S BOARD OF DIRECTORS, OR TO THAT MEMBER'S EMPLOYER. VIOLATIONS OF CONFLICT OF INTEREST POLICIES ARE REPORTED TO THE COMPLIANCE OFFICER AND/OR EXECUTIVE DIRECTOR FOR FOLLOW-UP AND RESOLUTION AND, IF REQUIRED CORRECTIVE ACTION AND COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 15A YES, THE BOARD OF DIRECTORS ESTABLISHES THE PERSONNEL POLOCIES, SALARIES, AND BENEFIT SCALES FOR THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B YES, THE BOARD OF DIRECTORS ESTABLISHES THE PERSONNEL POLICIES, SALARIES, AND BENEFIT SCALES FOR ALL EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST, EITHER THROUGH COPIES PROVIDED OR INSPECTION AT THE ORGANIZATION'S OFFICE. ADDITIONALLY, THE AUDITED FINANCIAL STATEMENTS ARE SUBMITTED THE FEDERAL AUDIT CLEARINGHOUSE. OTHER ORGANIZATION DOCUMENTS (GOVERNING, CONFLICTS OF INTEREST) ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC UNLESS A SPECIFIC NEED IS SHOWN AND LEGAL COUNSEL FOR THE ORGANIZATION AGREES TO THE DISCLOSURE. . FORM 990, PART XI, LINE 9 FINANCIAL STMT GAIN ADJUSTMENT 3,577