Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,585,736 | 2,440,172 | 2,394,573 | 2,505,313 | 2,515,292 | 12,441,086 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 2,585,736 | 2,440,172 | 2,394,573 | 2,505,313 | 2,515,292 | 12,441,086 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 717,444 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 11,723,642 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,585,736 | 2,440,172 | 2,394,573 | 2,505,313 | 2,515,292 | 12,441,086 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 269,356 | 345,033 | 399,100 | 386,245 | 440,879 | 1,840,613 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 13,730 | 12,635 | 9,372 | 65,344 | 14,373 | 115,454 |
| 11 | Total support. Add lines 7 through 10 | 14,401,182 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 - AMENDED RETURN: | THIS RETURN IS BEING AMENDED TO CORRECT SCHEDULE G, PART I. THE $58,705 OF FEES WERE PREVIOUSLY INADVERTENTLY REPORTED IN LINE 2B, COLUMN VI INSTEAD OF COLUMN V. |
| FORM 990, PART VI, SECTION A, LINE 4 | IN FEBRUARY 2021, THE BOARD OF DIRECTORS APPROVED AMENDMENTS TO THE NATIONAL BYLAWS AS FOLLOWS: AUTHORIZING THE USE OF A LOGO OR LOGOS COMMEMORATING SPECIAL OCCASIONS OR EVENTS FOLLOWING APPROVAL OF SUCH LOGO(S) BY THE BOARD OF DIRECTORS; CHANGING THE DEADLINE BY WHICH POLICY RESOLUTIONS MUST BE SUBMITTED TO THE NATIONAL OFFICE IN ORDER FOR SUCH RESOLUTIONS TO BE ELIGIBLE FOR CONSIDERATION BY DELEGATES AT THE ANNUAL NATIONAL CONVENTION; AND AUTHORIZING THE EXECUTIVE BOARD TO CHANGE THE FORMAT, LOCATION AND/OR CANCEL THE ANNUAL NATIONAL CONVENTION DURING AN EPIDEMIC, PANDEMIC, CONTAGION, EMERGENCY OR OTHER FORCE MAJEURE EVENT, INCLUDING ANY GOVERNMENT ORDERS RELATING THERETO, AS THE EXECUTIVE BOARD MAY DEEM NECESSARY AND APPROPRIATE TO ENSURE THE SAFETY AND HEALTH OF LEAGUE MEMBERS AND STAFF. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IN IWLA IS OPENED TO ANY PERSON WHO SUPPORTS THE GOALS, AND POLICIES, OF IWLA. NATIONAL CATEGORIES FOR CHAPTER MEMBERSHIP CLASSES ARE AS FOLLOWS: INDIVIDUAL MEMBERS, FAMILY MEMBERS, STUDENT MEMBERS, AND YOUTH MEMBERS. THE IWLA ALSO HAS A NATIONAL MEMBERSHIP FOR NON-CHAPTER MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | IWLA HAS AN ANNUAL BUSINESS MEETING EVERY JULY. THE NOMINATIONS COMMITTEE PUTS TOGETHER A SLATE OF CANDIDATES AND PRESENTS THE SLATE OF CANDIDATES TO ATTENDEES AT THE MEETING. CANDIDATES ADDRESS THE MEMBERSHIP, AND THEN THE BALLOTS ARE CAST AND VERIFIED. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS OF IWLA, OTHER THAN THOSE ON THE GOVERNING BODY, PLAY AN IMPORTANT ROLE IN MAKING ORGANIZATIONAL DECISIONS. CHAPTER DELEGATES TO THE NATIONAL CONVENTION VOTE ON AND APPROVE IWLA'S CONSERVATION POLICIES, WHICH EVERY MEMBER OF THE ORGANIZATION, INCLUDING MEMBERS OF THE GOVERNING BODY, MUST FOLLOW. IN ADDITION, CHAPTER DELEGATES TO THE NATIONAL CONVENTION MUST APPROVE ANY INCREASE IN ANNUAL DUES PAID BY CHAPTER MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FEDERAL FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM, GELMAN, ROSENBERG & FREEDMAN, AND REVIEWED BY THE FINANCE DEPARTMENT FOR ACCURACY. THEN THE FEDERAL FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR FOR HIS REVIEW AND APPROVAL. DRAFT COPIES ARE ALSO DISTRIBUTED TO THE FULL GOVERNING BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | IWLA DISTRIBUTES A CONFLICT OF INTEREST QUESTIONNAIRE EVERY YEAR TO BOARD MEMBERS IN FEBRUARY AND TO STAFF IN JULY. QUESTIONNAIRES ARE COLLECTED BY STAFF AND REVIEWED FOR POSSIBLE CONFLICTS OF INTEREST. ANY QUESTIONABLE STAFF ACTIVITY IS REVIEWED AND ACTED UPON AS NECESSARY BY THE EXECUTIVE DIRECTOR. ANY POTENTIAL CONFLICTS BY MEMBERS OF THE BOARD OF DIRECTORS ARE SENT TO THE GOVERNING BODY FOR REVIEW. IF THE BOARD OF DIRECTORS DETERMINES THAT AN ACTUAL CONFLICT OF EXISTS, OR THAT A CONFLICT MAY BE ASSUMED, IT SHALL REQUEST THAT THE INVOLVED PERSON(S) TAKE ACTION(S) NECESSARY TO REMOVE THE CONFLICT, OR IT SHALL VOTE TO REMOVE THE PERSON FROM THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE GOVERNING BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR ANNUALLY, AND THE CHAIRMAN MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND REVIEW ANNUAL PERFORMANCE. THE SALARY RANGE IS DETERMINED BY USING COMPARABLE DATA. ALSO A PERCENTAGE MERIT RAISE POOL MAY BE ESTABLISHED BY THE GOVERNING BODY THAT IS AVAILABLE TO ALL EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR. THE LAST COMPENSATION REVIEW TOOK PLACE IN JANUARY 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FEDERAL FORM 990 AND THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON OUR WEBSITE, WWW.IWLA.ORG. THE FEDERAL FORM 990 IS ALSO POSTED ON WWW.GUIDESTAR.ORG. IWLA'S OTHER POLICIES AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | TEMPORARY HELP: PROGRAM SERVICE EXPENSES 57,515. MANAGEMENT AND GENERAL EXPENSES 132,197. FUNDRAISING EXPENSES 4,867. TOTAL EXPENSES 194,579. MAILHOUSE SERVICES: PROGRAM SERVICE EXPENSES 21,453. MANAGEMENT AND GENERAL EXPENSES 49,310. FUNDRAISING EXPENSES 1,815. TOTAL EXPENSES 72,578. PHOTO/FREELANCE FEES: PROGRAM SERVICE EXPENSES 4,067. MANAGEMENT AND GENERAL EXPENSES 9,349. FUNDRAISING EXPENSES 344. TOTAL EXPENSES 13,760. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 101,835. MANAGEMENT AND GENERAL EXPENSES 234,067. FUNDRAISING EXPENSES 8,617. TOTAL EXPENSES 344,519. |
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| Software Version: |