Civic Intelligence

Make Way Partners Inc

EIN 76-0733035 • 501(c)3 • Chelsea, AL

Profile

Make way partners is a christian mission agency committed to preventing and combating human trafficking and all forms of modern day oppression by educating and by mobilizing the body of christ.

PO Box 459Chelsea, AL 35043

www.makewaypartners.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

3rd percentile

-112%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

68th percentile

$103,726

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

2nd percentile

-98%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

2nd percentile

-73%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$16,440

Down $900,468 (-98%) from 2018

Liabilities

Flat

$0

Flat from 2018

Net Assets

Down

$16,440

Down $900,468 (-98%) from 2018

Operations
Liabilities / Revenue20th percentileNet Margin3rd percentile

Revenue

Down

$806,126

Down $2,134,791 (-73%) from 2018

Expenses

Down

$1,706,594

Down $1,234,934 (-42%) from 2018

Net Income

Down

-$900,468

Down $899,857 (-147276%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $500,980Liabilities 2011: $57Net Assets 2011: $500,9232011Assets 2012: $951,405Liabilities 2012: $4Net Assets 2012: $951,4012012Assets 2013: $1,309,976Liabilities 2013: $31Net Assets 2013: $1,309,9452013Assets 2014: $1,201,921Liabilities 2014: $35Net Assets 2014: $1,201,8862014Assets 2015: $1,007,547Liabilities 2015: $0Net Assets 2015: $1,007,5472015Assets 2016: $1,072,059Liabilities 2016: $0Net Assets 2016: $1,072,0592016Assets 2017: $917,519Liabilities 2017: $0Net Assets 2017: $917,5192017Assets 2018: $916,908Liabilities 2018: $0Net Assets 2018: $916,9082018Assets 2019: $16,440Liabilities 2019: $0Net Assets 2019: $16,4402019

Highlighted filing

2019

Assets$16,440
Liabilities$0
Net Assets$16,440
Open 2019 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,069,711Expenses 2011: $2,064,111Net Income 2011: $5,6002011Revenue 2012: $2,900,595Expenses 2012: $2,580,935Net Income 2012: $319,6602012Revenue 2013: $2,786,536Expenses 2013: $2,521,635Net Income 2013: $264,9012013Revenue 2014: $2,911,968Expenses 2014: $3,020,027Net Income 2014: -$108,0592014Revenue 2015: $2,898,976Expenses 2015: $3,093,315Net Income 2015: -$194,3392015Revenue 2016: $2,555,336Expenses 2016: $2,490,824Net Income 2016: $64,5122016Revenue 2017: $3,069,029Expenses 2017: $3,223,569Net Income 2017: -$154,5402017Revenue 2018: $2,940,917Expenses 2018: $2,941,528Net Income 2018: -$6112018Revenue 2019: $806,126Expenses 2019: $1,706,594Net Income 2019: -$900,4682019

Highlighted filing

2019

Revenue$806,126
Expenses$1,706,594
Net Income-$900,468
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,440
Liabilities
$0
Net assets
$16,440
Revenue
$806,126
Expenses
$1,706,594
Net income
-$900,468
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.81$1.71$0.90
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$2.94$2.94$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$3.07$3.22$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$2.56$2.49$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$2.90$3.09$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$2.91$3.02$0.11
2013Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$2.79$2.52$0.26
2012Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$2.90$2.58$0.32
2011Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$2.07$2.06$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 30, 2020
Return Version
2018v3.1
Gross Receipts
$1,448,212
Mission and Program Overview

Mission

Make way partners is a christian mission agency committed to preventing and combating human trafficking and all forms of modern day oppression by educating and by mobilizing the body of christ.

Make way partners is a christian mission agency committed to preventing and combating human trafficking and all forms of modern day oppression through education and mobilization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$652,962$0▼ $652,962
Cash and Non-Interest-Bearing Accounts$263,946$16,440▼ $247,506
Total Assets$916,908$16,440▼ $900,468
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$916,908$16,440▼ $900,468
Total Net Assets Fund Balance$916,908$16,440▼ $900,468
Total Liabilities and Net Assets / Fund Balance$916,908$16,440▼ $900,468
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly L HighlandOfficerFT$103,726-$103,726
Audrey MooreSecretaryFT$50,500$3,250$53,750

Board Members and Trustees

NameTitle
Louise CogginsChairman
Dr Linnea SmithVice Chair
Charlene TosiDirector
Joann HsiehDirector
Rev Lauran BethellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$927,472
Program Service Revenue
$0
Investment Income
$-121,346
Other Revenue
$0
All Other Contributions
$927,472
Change in Net Assets
$-900,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,398,660
Other Expenses$169,959
Salaries, Compensation, and Employee Benefits$137,975
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,398,660--$1,398,660
Current Officers, Directors, Trustees, and Key Employees$45,150$8,600-$53,750
Other Salaries and Wages$38,055$7,249-$45,304
Fees for Services Other-$42,996-$42,996
Fees for Services Accounting-$40,212-$40,212
Other Employee Benefits$17,059$3,249-$20,308
Payroll Taxes$15,635$2,978-$18,613
Travel$18,074--$18,074
Fees for Services Legal-$16,867-$16,867
Depreciation Depletion-$14,432-$14,432
Office Expenses$3,729$8,700-$12,429
Information Technology-$6,303-$6,303
Occupancy-$4,602-$4,602
Insurance-$2,113-$2,113
Other Expenses$1,000$728-$728
Total Functional Expenses$1,541,035$165,559$0$1,706,594
International Activity

International Summary

Offices
0
Employees
5
Spending
$1,398,660

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram ServicesTo Provide Funds for the Purchase of Food, Shelter, Medical Supplies, Clothin05$1,398,660
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Upon completion of the organization's form 990, the return is presented to the governing body. The governing body reviews the tax return and is free to ask any questions or engage in discussion regarding any topic covered in the return. Once the governing body has reviewed and approved the form 990, the return is filed with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“The board chair ensures that all board members, officers, and key staff and employees are made aware of the organization's conflict of interest policy. All parties shall disclose all real and apparent conflicts of interest that they discover or that have been brought to their attention in connection with the organization's activities. All disclosures are noted for the record in the minutes at any meeting of the board of directors.”

Form 990, Part VI, Section B, Line 15

“Compensation for the top executives are based on industry standards, job performance, length of service, and hazardous conditions of work and is set by the vice chair with the input of the other members of the board of directors. The direct supervisor of all officers or key employees performs an annual review of key employee performance and sets officers or key employee compensation. Compensation for the officers or key employees is set in accordance with industry standards, job performance, length of service, and hazardous conditions of work.”

Form 990, Part VI, Section C, Line 19

“The organization makes available its financial statements and other governing documents upon request.”

Filing and Contact Details

Filer

Filer Name
Make Way Partners Inc
EIN
76-0733035
Phone
2052408597
Address
PO BOX 459, CHELSEA, AL 35043

Signing Officer

Name
Louise Coggins
Title
Board Chair
Phone
2052408597
Signed
2020-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louise Coggins
Formed
2003
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
5
Employees
9
Volunteers
15

Preparer

Firm
Bmss LLC
Address
1121 RIVERCHASE OFFICE RD, BIRMINGHAM, AL 35244
Preparer
Frank N Dalessandro CPA
Phone
2059825500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“During the fiscal year ending 6/30/2019, make way partners diminished operations and found other, similar organizations who could continue to serve the individuals that we focused on.”

Section 1.263(A)-1(F) De Minimis Safe Harbor Election

“Make way partners, inc. P.o. Box 459 chelsea, al 35043 employer identification number: 76-0733035 for the year ending june 30, 2019 make way partners, inc. Is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).”

Raw XML AppendixShowing 400 of 447 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt096000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0254630
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0211573
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0310657
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0379910
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01252770
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0927472
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02940917
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03068479
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02555336
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02945748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt012437952
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt07152
IRS990ScheduleA/OtherIncome509Grp/TotalAmt07152
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89880
IRS990ScheduleA/PublicSupportPY509Pct00.90230
IRS990ScheduleA/PublicSupportTotal509Amt011185182
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt096000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0254630
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0211573
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0310657
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0379910
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01252770
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0927472
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02940917
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03068479
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02555336
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02945748
IRS990ScheduleA/Total509Grp/TotalAmt012437952
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0927472
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02940917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03068479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02555336
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02952900
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt012445104
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt05
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01398660
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0TO PROVIDE FUNDS FOR THE PURCHASE OF FOOD, SHELTER, MEDICAL SUPPLIES, CLOTHIN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt01398660
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/DescriptionOfNonCashAsstTxt0N/A
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0TO PROVIDE FUNDS FOR THE PURCHASE OF FOOD, SHELTER, MEDICAL SUPPLIES, CLOTHING
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0BOOK
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt05
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt01398660
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0MAKE WAY PARTNERS, INC. (MWP) RECEIVES QUARTERLY BUDGETS FROM FOREIGN ORGANIZATIONS REQUESTING GRANTS FOR FUNDS DIRECTLY RELATED TO MWP PRIMARY MISSION. PRIOR TO THE DISBURSEMENT OF FUNDS, MWP PRESIDENT RECEIVES THE REQUESTS AND REVIEWS EACH ONE INDEPENDENTLY AND THOROUGHLY. ONCE THE REQUESTS HAVE BEEN REVIEWED AND APPROVED, THE FUNDS ARE THEN TRANSFERRED TO THE VARIOUS ORPHANAGE DIRECTORS BY THE AFRICAN FIELD COORDINATOR. MWP IS NOTIFIED VIA EMAIL ONCE THE FUNDS HAVE BEEN DISBURSED TO THE RECIPIENT ORGANIZATIONS. THE PRESIDENT AND OTHER STAFF MEMBERS OF MWP MAKE PERIODIC TRIPS THROUGHOUT THE YEAR TO VISIT THE RECIPIENTS AND ENSURE THE MONIES DISTRIBUTED ARE BEING USED FOR THEIR INTENDED PROGRAM SERVICE PURPOSE. IN ADDITION TO THE TRIPS, THE MWP PRESIDENT HOLDS PERIODIC PHONE CALLS WITH EACH RECIPIENT DIRECTOR TO DISCUSS USE OF DISBURSED FUNDS, AS WELL AS CURRENT CONDITIONS AND ANY ADDITIONAL EMERGENCY NEEDS.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES CONTRIBUTIONS FROM INDIVIDUALS AND ORGANIZATIONS LOCATED IN FOREIGN COUNTRIES. THE AGGREGATE CONTRIBUTIONS FROM FOREIGN SOURCES TOTALED $41,691 THIS YEAR.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PART I, LINE 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PART I, LINE 3
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt05
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt01398660
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind01
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0RESIDENTIAL PROPERTY AND RELATED FURNISHINGS
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0LDJ PROPERTIES LLC
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02018-10-05
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0831791338
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0595211
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0LLC
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0NET BOOK VALUE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0PO BOX 660324
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0VESTAVIA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0AL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd035266
IRS990ScheduleN/EmployeeOfSuccessor2Ind01
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: LOUISE COGGINS, REV. LAURAN BETHELL, DR. LINNEA SMITH, JOANN HSIEH, AUDREY MOORE, LIGHTHOUSE CPA, LLC
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: LIFT UP THE VULNERABLE, INC (EIN 83-1980124) IS THE SUCCESSOR ORGANIZATION TO MAKE WAY PARTNERS, INC. THE FOLLOWING BOARD MEMBERS OF MAKE WAY PARTNERS, INC. (MWP) ARE ALSO BOARD MEMBERS FOR LIFT UP THE VULNERABLE, INC. (LUV): LOUISE COGGINS, REV. LAURAN BETHELL, DR. LINNEA SMITH, AND JOANN HSIEH. THE FOLLOWING FORMER EMPLOYEE OF MWP IS NOW AN EMPLOYEE OF LUV: AUDREY MOORE. THE FOLLOWING INDEPENDENT CONTRACTOR OF MWP IS ALSO AN INDEPENDENT CONTRACTOR FOR LUV: LIGHTHOUSE CPA, LLC.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING THE FISCAL YEAR ENDING 6/30/2019, MAKE WAY PARTNERS DIMINISHED OPERATIONS AND FOUND OTHER, SIMILAR ORGANIZATIONS WHO COULD CONTINUE TO SERVE THE INDIVIDUALS THAT WE FOCUSED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON COMPLETION OF THE ORGANIZATION'S FORM 990, THE RETURN IS PRESENTED TO THE GOVERNING BODY. THE GOVERNING BODY REVIEWS THE TAX RETURN AND IS FREE TO ASK ANY QUESTIONS OR ENGAGE IN DISCUSSION REGARDING ANY TOPIC COVERED IN THE RETURN. ONCE THE GOVERNING BODY HAS REVIEWED AND APPROVED THE FORM 990, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD CHAIR ENSURES THAT ALL BOARD MEMBERS, OFFICERS, AND KEY STAFF AND EMPLOYEES ARE MADE AWARE OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. ALL PARTIES SHALL DISCLOSE ALL REAL AND APPARENT CONFLICTS OF INTEREST THAT THEY DISCOVER OR THAT HAVE BEEN BROUGHT TO THEIR ATTENTION IN CONNECTION WITH THE ORGANIZATION'S ACTIVITIES. ALL DISCLOSURES ARE NOTED FOR THE RECORD IN THE MINUTES AT ANY MEETING OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE TOP EXECUTIVES ARE BASED ON INDUSTRY STANDARDS, JOB PERFORMANCE, LENGTH OF SERVICE, AND HAZARDOUS CONDITIONS OF WORK AND IS SET BY THE VICE CHAIR WITH THE INPUT OF THE OTHER MEMBERS OF THE BOARD OF DIRECTORS. THE DIRECT SUPERVISOR OF ALL OFFICERS OR KEY EMPLOYEES PERFORMS AN ANNUAL REVIEW OF KEY EMPLOYEE PERFORMANCE AND SETS OFFICERS OR KEY EMPLOYEE COMPENSATION. COMPENSATION FOR THE OFFICERS OR KEY EMPLOYEES IS SET IN ACCORDANCE WITH INDUSTRY STANDARDS, JOB PERFORMANCE, LENGTH OF SERVICE, AND HAZARDOUS CONDITIONS OF WORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES AVAILABLE ITS FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MAKE WAY PARTNERS, INC. P.O. BOX 459 CHELSEA, AL 35043 EMPLOYER IDENTIFICATION NUMBER: 76-0733035 FOR THE YEAR ENDING JUNE 30, 2019 MAKE WAY PARTNERS, INC. IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0916908
IRS990/TotalAssetsEOYAmt016440
IRS990/TotalAssetsGrp/BOYAmt0916908
IRS990/TotalAssetsGrp/EOYAmt016440
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0927472
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0165559
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01541035
IRS990/TotalFunctionalExpensesGrp/TotalAmt01706594
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0916908
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016440
IRS990/TotalOtherCompensationAmt03250
IRS990/TotalProgramServiceExpensesAmt01541035
IRS990/TotalReportableCompFromOrgAmt0154226
IRS990/TotalRevenueGrp/ExclusionAmt0-121346
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0806126
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0916908
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016440
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt018074
IRS990/TravelGrp/TotalAmt018074
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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