| (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 |
||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 0 | 0 | 110,067 | 195,588 | 305,655 | |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | 0 | 0 | 0 | 0 | |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | |
| 4 | Total. Add lines 1 through 3 | 0 | 0 | 0 | 110,067 | 195,588 | 305,655 |
| 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) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 305,655 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 0 | 0 | 0 | 110,067 | 195,588 | 305,655 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 0 | 0 | 0 | 0 | 0 |
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 305,655 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) |
||||
| 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) |
||||
| 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): |
|||||
| 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 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 25022730 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990-EZ, Part I, Line 8 | Volunteer/Donated Services Disclosure + Part III Program Service Accomplishments MISSION & FOUR PILLARS Women and Youth Advancement Inc. (WOYA) advances women and youth empowerment toward a society free of disparities where marginalized communities help build the future, through four pillars: (1) Small Business Startup & Entrepreneurship - practical, AI-integrated training built on the "Built to Fish" self-reliance strategy; (2) Mental Wellness & Empowerment Circles - non-clinical, non-judgmental, non-violent compassionate talking spaces, including the Beautiful Wings Project (BWP) for women re-entering society after health programs, veterans, and survivors of domestic violence, trauma, or extreme economic hardship; (3) AI Literacy & Adoption - democratizing AI for women, marginalized communities, and small business owners; (4) Impact, Advocacy & Collaborative AI Group(CAiG) - UN-level engagement rooted in the Global Digital Compact, ensuring marginalized women co-create AI outcomes and that dotcom-era wealth concentration does not repeat in the AI era (caig.woyacentral.com). SECTION A - VOLUNTEER & DONATED SERVICES DISCLOSURE Per IRS guidance, donated volunteer services are disclosed for transparency only; they are NOT included in gross receipts, revenue, or expenses on Form 990-EZ and do not affect filing-threshold determination. A1. Skilled Volunteer Donated Services (2025; fully voluntary, no compensation paid; valued at NYC fair market rates): - Judi Snell, Executive Director: leadership, program development, community engagement, AI strategy, UN delegation, training delivery. 160 hrs/month at $46.00/hr = $7,360.00/month; $88,320.00/year. - Sabrina Pattavina, Tech Strategist: website oversight, digital infrastructure, technology planning. 60 hrs/month at $35.00/hr = $2,100.00/month; $25,200.00/year. - Sofia Hussen, Accounting & Finance: revenue/expenditure tracking, recordkeeping, financial summaries. 100 hrs/month at $35.00/hr = $3,500.00/month; $17,500.00 (5 months in 2025, approx.). TOTALS: $12,960.00/month; $131,020.00 annual FMV. Valuation: ED rate reflects BLS median for nonprofit executive directors, NY metro; $35.00/hr reflects mid-level NYC professional rates; hours are actual monthly averages. A2. Sponsored Intern - External Placement. WOYA hosted one externally sponsored intern (Empowerment Strategist) placed by Sanctuary for Families. Wages were paid entirely by Sanctuary for Families; WOYA incurred no compensation expense and the services are not claimed as donated. Placement renewed twice. A3. In-Kind Technology Grants (2025): Canva Pro; Google Ad Grants ($10,000/month advertising credits); Microsoft Nonprofit Social Impact Grants (Business Premium); Google Workspace for Nonprofits; Monday.com Nonprofit Plan. SECTION B - PART III: PROGRAM SERVICE ACCOMPLISHMENTS All 2025 programs were free of charge, furthering WOYA's exempt purpose: women and youth empowerment, AI literacy, small business training, non-clinical mental wellness support, and human-centered community building. Program space provided in-kind by Pier 57, NYC (20 sessions at $2,500/session FMV). Program 1 - Monthly Pathway to Empowerment Labs. Monthly in-person business empowerment trainings at Pier 57 using WOYA's proprietary Y-Method framework (AI-integrated: agency building, decision-making, opportunity identification, mental wellness, business skills). Free and open to the public; 20 sessions documented via venue records, plus ongoing online/WhatsApp community engagement. Including: AI & Inclusion Workshop (Jan, hybrid, with Sidonie Kangnama, Margo James Funds Inc.); 111 Intention Setting (Jan 11, with Subconscious Express and Hyphae Princess); Brain Power & The Smart Evolution (Jan 25); Collaborative AI & Transformation Lab (Aug 16, with Sovereign Life Consulting Inc. and MoneyTact.AI); Year-End Wellness & Empowerment Session (Oct 31, with Te-Hsing Niu/MoneyTact.AI and Shazia Shamaun); Year-End Pathways Lab (Dec 6, "Money. Mindset. Momentum.", S.M.A.R.T. Evolution Pass framework). Program 2 - International Women's Day Celebration & Film Screening (Mar 8, Pier 57). Theme: "Beijing +30: Our Legacy, Progress & Collaboration." Screening of the award-winning documentary "In Our Right Minds" (rights granted by filmmaker Dale Allen), with community dialogue and networking. Program 3 - UN CSW 69 Parallel Events (Mar 12-15, UN Church Center & Pier 57). Co-organizing partner for the "Ever Widening Circles" parallel events marking Beijing+30, with Seattle University (in-kind signage and materials contribution), Parliament of the World's Religions, Earth Child Institute, Green Tent Circle, and other NGO/interfaith partners. Book donation by Dr. Jean Shinoda Bolen distributed to attendees. Estimated 100+ attendees/day. Program 4 - RMSC Women's Day Conference (Mar 31). Workshop at Rose M. Singer Center, "You Cannot Pour from an Empty Cup": leveraging AI to roadmap small business ventures as self-investment; served staff and persons in custody, reaching justice-involved women. Program 5 - UN x WOYA: FfD4 Seville & WSSD2 Doha (Special Accreditations). A. UN FfD4, Seville, Spain (June 30-July 3): 12 UN-approved delegates (Global North and South) under WOYA's Special Accreditation; also joined the International Business Forum. WOYA covered Global South delegates' accommodations; all flights paid by delegates themselves (not claimed by WOYA). WOYA hosted an official virtual side event (https://youtu.be/raZGW36eAq4). B. UN WSSD2, Doha, Qatar (Nov): 10 UN-approved delegates. Theme: Resilient Economies, Inclusive Justice - Gender-Aligned Collaborative AI and Systemic Solutions. WOYA hosted an official Solutions Session side event (woyacentral.com/event). Program 6 - NYC Mayor's Office of Immigrant Affairs Partnership (est. Jan 2025). Program 7 - Sanctuary for Families Sponsored Intern Program. Externally sponsored Empowerment Strategist intern, placed and compensated by Sanctuary for Families; renewed twice. No compensation expense to WOYA. Program 8 - Immigrant Community Economic Empowerment Training (Bronx, Q1). Training via the Burkina Faso immigrant community general assembly, designed as a universal curriculum for all NYC immigrant communities. Co-presenter: Sidonie Kangnama, Margo James Funds Inc. The 16-module proprietary curriculum covers economic empowerment, small business launch basics, AI for automation and planning, NYC resources, and disability inclusion. WOYA and Margo James Funds Inc. maintain a signed partnership agreement on disability-empowerment programming. Program 9 - Beautiful Wings Project. Recurring women's empowerment series (mental wellness, resilience, stress mastery, purposeful living) at Pier 57 since 2024. In 2025: curriculum refinement and development of "Wings of Power," a disability-focused derivative co-developed with Sidonie Kangnama; launch planned for 2026. Program 10 - UN Beijing+30 High-Level Meeting (Sept 22, UN HQ; Special Accreditation). UN General Assembly meeting marking the Beijing Declaration's 30th anniversary; delegate TeHsing Niu represented WOYA in person. Program 11 - UN Global Dialogue on AI Governance Launch (Sept 25, UN HQ; Named Seat). WOYA submitted an intervention at the Secretary-General's High-Level Multi-Stakeholder Informal Meeting launching the Global Dialogue on AI Governance, convened by Secretary-General Antonio Guterres; Executive Director Judi Snell held a named seat. Program 12 - AI for Good Global Summit 2025 (ITU/UN, Geneva, July). Executive Director attended in person; ITU's flagship responsible-AI platform with 40+ UN agencies. Program 13 - Civil Society FfD Mechanism & Global Social Economy List (Jan 2025). WOYA formally added to the GSE List and the Civil Society Financing for Development Mechanism (coordinated by the Addis Ababa Coordination Group), enabling participation in FfD workstreams and civil-society input into intergovernmental negotiations. Program 14 - ITU U4SSC Working Group 6: Digital Development Goals. WOYA is an Expert participant in this ITU/UN-Habitat/UNECE initiative on digital transformation for people-centred cities. Program 15 - NGO Townhall with the President of the UN General Assembly (UN HQ). Direct engagement with GA leadership on grassroots-level impact. Program 16 - UN STI Forum 2025 (UN HQ). Participated in the ECOSOC-convened Multi-stakeholder Forum on Science, Technology and Innovation for the SDGs. PRIMARY EXEMPT PURPOSE: WOYA advances women and youth empowerment through non-clinical mental wellness circles, AI-integrated training, small business development, and compassionate community building, in pursuit of a society free of disparities. All programs were free of charge; no program service revenue was generated in 2025. |
| Form 990-EZ, Part I, Line 16 | 141.507.52 SECTION A - VOLUNTEER & DONATED SERVICES DISCLOSURE Note: Pursuant to IRS guidance, the value of donated volunteer services is disclosed here for transparency purposes only. These amounts are NOT included in gross receipts, revenue totals, or expense totals on Form 990-EZ, and do not affect the organization's filing threshold determination. A1. Skilled Volunteer Donated Services The following individuals contributed skilled professional services to WOYA during the 2025 tax year on a fully voluntary basis, receiving no compensation from the organization. Services are valued at fair market rates for comparable professional services in the New York City market. Volunteer Name Role / Service Hrs/Mo nth Rate/Hr Monthly FMV Annual FMV Judi Snell Executive Director - organizational leadership, program development, community engagement, AI strategy, UN delegation, training delivery 160 hrs $46.00 $7,360.00 $88,320.00 Sabrina Pattavina Tech Strategist - website oversight, digital infrastructure, technology planning and implementation 60 hrs $35.00 $2,100.00 $25,200.00 Sofia Hussen Accounting & Finance - revenue and expenditure tracking, financial recordkeeping, preparation of financial summaries for tax and reporting purposes 100 hrs $35.00 $3,500.00 $17,500.00 (approx.) TOTALS $12,960.00/mo $131,020.00 Valuation Methodology: Judi Snell's hourly rate of $46.00 reflects the Bureau of Labor Statistics median for nonprofit executive directors in the New York metropolitan area. Tech Strategist and Accounting & Finance rates of $35.00/hour reflect comparable mid-level professional service rates in New York City. All hours reflect actual monthly averages for services performed during the 2025 tax year. A2. Sponsored Intern - External Placement (Sanctuary for Families) WOYA hosted one externally sponsored intern during the 2025 tax year under a placement arrangement with Sanctuary for Families, a nonprofit organization that supports survivors of domestic violence and human trafficking. Name Role Placement Organization Compensation Arrangement Intern( name kept private for protection) Empowerment Strategist -Sanctuary for Families Wages paid directly by Sanctuary for Families. WOYA incurred no compensation expense. Intern placement renewed twice, reflecting ongoing mission alignment. Note: Because the intern's compensation was paid entirely by Sanctuary for Families, her services are not claimed as a donated service contribution by WOYA. This arrangement is disclosed here for full transparency. WOYA's partnership with Sanctuary for Families reflects the organization's mission alignment with survivor empowerment and economic development for women overcoming domestic violence. |
| Software ID: | 25022730 |
| Software Version: | v1.00 |