2026-05-15T09:08:09-07:00 2025-12-31 990 2025-01-01 208869602 CENTER FOR THE WORKING POOR CENT 5106818722 3049 S WENTWORTH AVE Milwaukee WI 53207 Tye Kirk Treasurer 5106818722 2026-05-15 2025 2025-03-06 01:10:19Z THE BURNING BUSH PAUL ENGLER 3049 S WENTWORTH AVE MILWAUKEE WI 53207 870632 0 X Centerfortheworkingpoor.org X 2006 CA To provide community education and empowerment, community space for programs, and to develop programs and initiatives supporting poverty, economic insecurity and mental health issues. 4 1 1 30 0 0 898529 870632 0 0 0 0 0 0 898529 870632 30000 836166 0 0 125947 94112 0 0 0 63966 159743 219913 1090021 678616 -219389 1116436 902258 9076 14287 1107360 887971 X To provide community education and empowerment, community space for programs, and to develop programs and initiatives supporting poverty, economic insecurity and mental health issues. 1 1 834015 785438 0 Whirlwind Institute Fiscal Sponsorship (Movement Strategy Resource Project, EIN 99-3107114). CWP served as Model A fiscal sponsor from November 2024 through October 2025, receiving donor-restricted contributions designated for Whirlwind program work, paying direct program expenses on Whirlwind's behalf, and on Whirlwind's spin-off to independent 501(c)(3) status transferring $705,438 in unexpended restricted balances. See line 3 narrative. 109075 0 0 12 Step for Everyone / False Selves For Everyone Initiative. CWP serves as Model A fiscal sponsor for an initiative integrating 12-step recovery practices with contemplative-spiritual formation, addressing addiction, mental health, and economic insecurity. FY2025 activity included three-day trainings for volunteer meeting leaders, organizational DNA development, and replication-ready curriculum design. 102624 50728 0 Education & Training the public about poverty, economic insecurity, and mental health issues and providing consulting and technical assistance to nonprofits and individuals working on related charitable activities. Includes program-support grants to peer nonprofits and individuals advancing related charitable purposes. 20130 0 0 Community House - Providing community space for housing, community building, and offering programs at CWP property. 20130 0 0 1065844 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 7 0 1 1 1 0 0 0 0 0 0 0 0 X 4 1 1 0 1 0 0 0 0 1 1 0 0 1 0 0 1 1 1 0 CA X TYE KIRK 5106818722 3049 S WENTWORTH AVE Milwaukee WI 53207 Sally Taylor Secretary 40 0 X 52588 0 0 PAUL ENGLER EXECUTIVE DIRECTOR 25.00 15 X X 19250 0 0 TYE KIRK TREASURER 5 X 17568 0 0 Sergio Hurtado Director 1 X 0 0 0 89406 0 0 0 0 0 0 0 0 0 0 0 0 870632 0 870632 0 0 0 0 0 0 0 870632 0 0 0 785933 785933 50233 50233 89406 72438 16968 2950 2950 1756 1770 -14 0 94510 94510 3492 121 3371 390 142 248 10475 10475 15920 15920 8416 8416 283 283 1706 867 839 Vehicle expenses 6335 6335 0 0 Retreats, books, subscriptions, reference materials 4777 4777 0 0 Other (telephone, dues, business registration, moving) 4019 1537 2482 0 Program supplies 9420 9420 0 0 1090021 1065844 24177 0 X 1091436 738612 160000 25000 3400 283 3117 529 1116436 902258 9076 11857 2430 9076 14287 X 1107360 552045 0 335926 1107360 887971 1116436 902258 -219389 0 0 0 0 0 X 0 0 0 X 180424 252284 359276 898529 870632 2561145 180424 252284 359276 898529 870632 2561145 2561145 8675 442 0 9117 2570262 0.99645 0.99461 X Schedule A, Part I, Line 10 Book sales from the organization's educational publishing program Schedule A, Part II, Line 10 Publishing sales of books RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3400 283 3117 3117 Payroll liabilities 484 Due to Executive Director 1946 2430 Schedule D, Part I, Line 4 The vehicle reported on Schedule D Part VI Line 1d (cost basis $3,400, accumulated depreciation $283, net book value $3,117 at 12/31/2025) was placed in service on July 31, 2025. CWP depreciates fixed assets on a 5-year useful-life straight-line basis from the in-service month. FY2025 depreciation expense of $283 (5/12 of $680 annual) is reported on Form 990 Part IX Line 22 and classified 100% Management and General for functional-allocation purposes. 1 Movement Strategy Resource Project DBA Whirlwind Institute 4510 Osage Ave Philadelphia PA 19143 993107114 501(c)(3) 785438 0 Final program grant on conclusion of Model A fiscal sponsorship per Grant Agreement dated 9/30/2025 1 0 Mutual aid grant for California wildfire personal assistance 1 50000 0 Schedule I, Part I, Line 2 CWP monitors the use of grant funds through written Grant Agreements with significant recipients, which specify the grant amount, purpose, period of use, reporting requirements, and conditions for revocation or repayment if funds are not used in accordance with the agreement. The Grant Agreement between CWP and the Whirlwind Institute dated September 30, 2025, governing the $785,438 final program grant on conclusion of the fiscal sponsorship relationship, is the primary example for FY2025 and required Whirlwind to provide a written report by January 31, 2026. For grants to other organizations, CWP verifies the recipient's tax-exempt status and the alignment of the grant purpose with CWP's charitable mission before granting. For grants to individuals, CWP documents the charitable purpose served (such as mutual-aid support for individuals affected by natural disasters and personal hardships) and confirms that the recipient's use of funds is consistent with the organization's exempt purposes. Tye Kirk Officer 17568 Bookkeeping 0 Sally Taylor Officer 52588 Program consultant 0 Mark Engler Brother of Paul Engler, Executive Director 40000 1099 contractor - research and program-support services 0 Schedule L, Part IV The compensation review process applicable to officer-contractor transactions is described in Schedule O Part VI Section B Line 15. The related-party context for the family-member transaction is described in Form 990 Part III Line 3 (Whirlwind Institute fiscal sponsorship transition). All three transactions were entered into at arm's length and at fair value. Form 990, Part III, Line 2 During FY2025 CWP undertook two significant program services not separately disclosed on the prior Form 990: (1) Whirlwind Institute fiscal sponsorship (November 2024 - October 2025), with $834,015 in FY2025 program expense, concluded in October 2025 upon Whirlwind's achievement of independent 501(c)(3) status - see Line 3 narrative; and (2) 12 Step for Everyone / FSA fiscal sponsorship, an ongoing Model A initiative integrating 12-step recovery practices with contemplative-spiritual formation, addressing addiction, mental health, and economic insecurity, with $109,074 in FY2025 program expense and $335,926 remaining restricted at year-end designated for 2026 program work. Form 990, Part III, Line 3 CWP concluded two program services during FY2025: (1) The Whirlwind Institute fiscal sponsorship was concluded in October 2025 upon Whirlwind's achievement of independent 501(c)(3) status. CWP transferred $705,438 in unexpended Whirlwind-restricted contributions in October 2025, and per a Grant Agreement dated 9/30/2025 Whirlwind contributed $80,000 back to CWP as an unrestricted grant supporting CWP's Executive Director's continued work benefiting both organizations. No Whirlwind-restricted balance remains on CWP's books at 12/31/2025. (2) The Publishing program previously listed on CWP's prior Form 990 - writing and publishing books, articles, and a newspaper - has been consolidated into Whirlwind Institute's program activity as part of the spin-off described in (1). Publishing-related content production now occurs through Whirlwind as an independent 501(c)(3). Form 990, Part VI, Section A, Line 2 Paul Engler (CWP Executive Director and Board Member) and Mark Engler (Executive Director of the Movement Strategy Resource Project, EIN 99-3107114, with which CWP had a Model A fiscal sponsorship concluded October 2025) are brothers. Mark Engler is not a CWP director or officer but is disclosed in Schedule L Part IV as a related-party contractor. Tye Kirk serves as CWP Treasurer and concurrently as Treasurer of the Movement Strategy Resource Project. Form 990, Part VI, Section A, Line 4 At the April 22, 2025 Board meeting, the Board amended the bylaws to add Sergio Hurtado as an Officer. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by the Treasurer and reviewed by the Executive Director and Board of Directors prior to filing. Form 990, Part VI, Section B, Line 15 Compensation for compensated officers and key employees is reviewed and approved by the independent director using a combination of voluntary-simplicity principles, needs-based assessment of basic living requirements, and market reference points from peer California 501(c)(3) organizations of comparable size and program focus. Form 990, Part VI, Section C, Line 19 Upon request Form 990, Part X, Line 27 Schedule O - Form 990, Part X (Net Asset Classification) - CWP's FY2024 Form 990 reported all net assets in the Without Donor Restrictions class. Beginning in FY2025, CWP separately classifies donor-restricted contributions and corresponding releases from restriction in accordance with ASC 958-605. The beginning-of-year balance on Part X column (A) reflects the FY2024 990 as filed; the end-of-year balance on column (B) is properly split between Without Donor Restrictions and With Donor Restrictions classes. Schedule B, Part I Contributors Provided as list of contributors