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Nonprofiteer
← WHALEY MEMORIAL FOUNDATION

Form 990 for tax year 2023

Filed by WHALEY MEMORIAL FOUNDATION.

Totals

Total revenue
$7,398,174
Total expenses
$8,329,485
Contributions and grants received
$1,378,992
Grants paid
$255,240
Program service revenue
$5,006,617
Investment income
$93,298
Other revenue
$919,267
Total assets, end of year
$15,329,060
Total liabilities, end of year
$929,054
Net assets or fund balances, end of year
$14,400,006
Program services expenses (Part IX)
$5,690,955
Management and general expenses
$2,138,613
Fundraising expenses
$499,917
Program service expenses (Part III)
$5,690,955

Program services were 68.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $2,680

  • 1e · Government grants (contributions)

    $215,167

  • 1f · All other contributions, gifts and grants

    $1,161,145

  • 1g · Noncash contributions included above

    $310,279

  • 2a · Program service revenue: RESIDENTIAL CARE REVENUE

    total $5,006,617 · related or exempt $5,006,617

  • 3 · Investment income

    total $38,898 · related or exempt $38,898

  • 6a · Gross rents

    real property $45,125

  • 6c · Rental income or loss

    real property $45,125

  • 6d · Net rental income or loss

    total $45,125 · related or exempt $45,125

  • 7a · Gross sales of assets other than inventory

    securities $1,299,842

  • 7b · Less cost or other basis and sales expenses

    securities $1,245,442

  • 7c · Gain or loss

    securities $54,400

  • 7d · Net gain or loss

    total $54,400 · related or exempt $54,400

  • 8a · Fundraising events: gross income

    $635,298

  • 8a · Fundraising events: contributions included on line 1c

    $2,680

  • 8b · Fundraising events: direct expenses

    $168,336

  • 8c · Net income from fundraising events

    total $466,962

  • 11a · Other revenue: TRUST DISTRIBUTIONS

    total $375,543 · related or exempt $375,543

  • 11b · Other revenue: OTHER REVENUE

    total $31,637 · related or exempt $31,637

  • 11e · Other revenue, total

    $407,180

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $255,240 · program services $255,240

  • 5 · Compensation of officers, directors and key employees

    total $340,807 · program services $8,496 · management and general $281,933 · fundraising $50,378

  • 7 · Other salaries and wages

    total $5,001,566 · program services $3,766,485 · management and general $925,801 · fundraising $309,280

  • 9 · Other employee benefits

    total $281,373 · program services $204,502 · management and general $61,133 · fundraising $15,738

  • 10 · Payroll taxes

    total $415,146 · program services $279,071 · management and general $108,364 · fundraising $27,711

  • 11c · Fees: accounting

    total $118,617 · management and general $118,617

  • 11g · Fees: other

    total $151,192 · program services $71,214 · management and general $63,782 · fundraising $16,196

  • 13 · Office expenses

    total $432,999 · program services $370,728 · management and general $38,713 · fundraising $23,558

  • 16 · Occupancy

    total $294,935 · program services $139,164 · management and general $134,065 · fundraising $21,706

  • 17 · Travel

    total $68,349 · program services $53,129 · management and general $15,220

  • 19 · Conferences, conventions and meetings

    total $5,453 · program services $3,283 · management and general $2,061 · fundraising $109

  • 20 · Interest

    total $17,462 · management and general $5,888 · fundraising $11,574

  • 22 · Depreciation, depletion and amortization

    total $312,010 · program services $212,602 · management and general $75,741 · fundraising $23,667

  • 23 · Insurance

    total $273,903 · program services $7,613 · management and general $266,290

  • 24a · Other expenses: MISCELLANEOUS

    total $308,654 · program services $289,079 · management and general $19,575

  • 24b · Other expenses: RECLAIMED EXPENSE

    total $25,564 · program services $25,564

  • 24c · Other expenses: DUES AND COMMUNITY RELATI

    total $24,325 · program services $4,785 · management and general $19,540

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $1,890 · management and general $1,890

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,221,290 · end of year $726,868

  • 2 · Savings and temporary cash investments

    beginning of year $187,936 · end of year $222,753

  • 3 · Pledges and grants receivable

    beginning of year $71,935 · end of year $129,809

  • 4 · Accounts receivable

    beginning of year $819,427 · end of year $774,252

  • 9 · Prepaid expenses and deferred charges

    beginning of year $37,493 · end of year $23,065

  • 10a · Land, buildings and equipment: cost or other basis

    $5,551,165

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,176,814

  • 10c · Land, buildings and equipment, net

    beginning of year $2,164,396 · end of year $2,374,351

  • 11 · Investments: publicly traded securities

    beginning of year $2,278,051 · end of year $2,432,163

  • 15 · Other assets

    beginning of year $7,255,002 · end of year $8,645,799

  • 17 · Accounts payable and accrued expenses

    beginning of year $441,034 · end of year $595,464

  • 24 · Unsecured notes and loans payable

    beginning of year $23

  • 25 · Other liabilities

    beginning of year $38,972 · end of year $333,590

  • 27 · Net assets without donor restrictions

    beginning of year $4,563,179 · end of year $3,639,770

  • 28 · Net assets with donor restrictions

    beginning of year $8,992,322 · end of year $10,760,236

Mission and programs · 2023

Mission

WHALEY CHILDREN'S CENTER PROVIDES TOOLS TO CHILDREN AND FAMILIES WHO HAVE EXPERIENCED TRAUMA TO REACH THEIR FULL POTENTIAL.

  • SEE SCHEDULE O ESTABLISHED IN 1926, WHALEY CHILDREN'S CENTER IS A PRIVATE RESIDENTIAL TREATMENT FACILITY SERVING CHILDREN FROM ALL OVER MICHIGAN. WHALEY CARES FOR AND PROVIDES TREATMENT FOR YOUNG CHILDREN WHO HAVE SURVIVED MODERATE TO EXTREME NEGLECT, PHYSICAL ABUSE, AND SEXUAL ABUSE. IN ADDITION, CHILDREN HAVE SURVIVED DOMESTIC VIOLENCE, SUBSTANCE ABUSE, AND WITNESSED EXTREME VIOLENCE. WITH THE AVERAGE AGE OF CHILDREN BEING 11 YEARS OLD, WHALEY IS ONE OF THE FEW FACILITIES THAT TAKES CHILDREN AS YOUNG AS 5 YEARS OLD. OUR SERVICES INCLUDE RESIDENTIAL CARE, INDIVIDUAL THERAPY, GROUP THERAPY, FAMILY THERAPY, LIFE SKILLS, SOCIAL SKILLS, EDUCATIONAL SERVICES, AFTER CARE SUPPORT AND MENTORING. WHALEY PROVIDES EVIDENCE BASED TREATMENT INCLUDING TRAUMA FOCUSED COGNITIVE BEHAVIORAL THERAPY, THE SANCTUARY MODEL, COLLABORATIVE PROBLEM SOLVING, AND THE CIRCLE OF COURAGE. THROUGH THE INTENSIVE 3:1 SUPPORT THAT WHALEY PROVIDES, WHICH IS AMONGST THE HIGHEST IN THE STATE OF MICHIGAN, WHALEY HAS A 75 PERCENT SUCCESS RATE OF CHILDREN LEAVING TO FAMILIES, ARMED WITH THE TOOLS AND SKILLS TO BECOME PRINCIPLED YOUNG ADULTS. IN 2023, WHALEY PROVIDED 9,942 DAYS OF CARE TO OUR RESIDENT CHILDREN.

    Expenses $5,690,955 · Grants $255,240 · Revenue $5,006,617

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • NADEEM GEBRAEL

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • GORDY TAYLOR

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • SUE MAC

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • ANNE KELLEY

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • MIKE DRAINVILLE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • DAVE ANDERSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • ELIAS FANOUS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MATTHEW FRANKLIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • TODD GILBERT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • ROBERT PERANI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • TJ SLIVKA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • TAMALA WARE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MINDY WILLIAMS

    PRESIDENT &

    Total calculated
    $261,379
    From this org
    $229,185
    From related orgs
    $0
    Other
    $32,194
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $229,185
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $32,194
    Filer's total
    $261,379

  • KATRINA TAYLOR

    DIRECTOR OF

    Total calculated
    $88,730
    From this org
    $88,730
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
1 August 2024
IRS schema version
2023v5.0
Source object
202432499349300523

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