YIPOA CENTER: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- YIPOA CENTER (EIN 47-5296207)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-12
- IRS object ID
- 202543169349302754
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule L
- Schedule M
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-12T10:28:33-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 900410349 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Professional Accounting & Tax | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1588 | AddressLine1Txt |
| City | NIXA | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65714 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 475296207 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YIPOA CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ERIN WIRTMILLER | InCareOfNm |
| Business Name Control | YIPO | BusinessNameControlTxt |
| Phone | 4177664585 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 346 MEADOWLARK RD | AddressLine1Txt |
| City | OZARK | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65721 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIN WIRTMILLER | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Phone | 4177664585 | PhoneNum |
| Signature | 2025-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JODI SCHMITT EA | PreparerPersonNm |
| PTIN | P01881409 | PTIN |
| Phone | 4177252631 | PhoneNum |
| Preparation | 2025-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSHUA WIRTMILLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 346 MEADOWLARK RD | AddressLine1Txt |
| City | OZARK | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65721 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $578,354 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | PRIMARY PURPOSE IS TO RAISE UP A GENERATION TO LOVE JESUS AND LIVE OUT THE GOSPEL. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Gross UBI | $835 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $358,610 | PYContributionsGrantsAmt |
| CY Contributions Grants | $524,794 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $28,810 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2 | PYInvestmentIncomeAmt |
| CY Investment Income | $850 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$5,784 | PYOtherRevenueAmt |
| CY Other Revenue | $1,210 | CYOtherRevenueAmt |
| PY Total Revenue | $352,828 | PYTotalRevenueAmt |
| CY Total Revenue | $555,664 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $63,557 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $96,467 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $142,227 | PYOtherExpensesAmt |
| CY Other Expenses | $230,539 | CYOtherExpensesAmt |
| PY Total Expenses | $205,784 | PYTotalExpensesAmt |
| CY Total Expenses | $327,006 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $147,044 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $228,658 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $749,346 | TotalAssetsBOYAmt |
| Total Assets EOY | $101,507 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $174,433 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,343 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $574,913 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $97,164 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PRIMARY PURPOSE IS TO RAISE UP A GENERATION TO LOVE JESUS AND LIVE OUT THE GOSPEL. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $318,925 | ExpenseAmt |
| Revenue | $555,664 | RevenueAmt |
| Desc | PARTNERING WITH LOCAL CHURCHES AND ORGANIZATIONS TO SERVE THE TEENAGE COMMUNITY. | Desc |
| Total Program Service Expenses | $318,925 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | Yes (true) | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIN WIRTMILLER | PersonNm |
| Phone | 4177664585 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 346 MEADOWLARK RD | AddressLine1Txt |
| City | Ozark | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65721 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| JOSHUA STEWART | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE MILLIKAN | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MATTHEW GRANDT | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JACOB MCLAUCHLIN | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOSHUA WIRTMILLER | |||||||
| PRESIDENT | 6.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| AUSTIN MILLER | |||||||
| TREASURER | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ERIN WIRTMILLER | |||||||
| VICE-PRESIDENT | 15.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $524,794 | AllOtherContributionsAmt |
| Noncash Contributions | $179,393 | NoncashContributionsAmt |
| Total Contributions | $524,794 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | YOUTH EVENTS | Desc |
| Business | 624100 | BusinessCd |
| Total Revenue Column | $28,810 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,810 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $28,810 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $850 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $835 | UnrelatedBusinessRevenueAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $23,900 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $22,690 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,210 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,210 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $555,664 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,035 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $835 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,116 | TotalAmt |
| Management And General | $4,116 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,496 | TotalAmt |
| Program Services | $85,496 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,855 | TotalAmt |
| Program Services | $6,855 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,699 | TotalAmt |
| Program Services | $1,699 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,093 | TotalAmt |
| Program Services | $2,093 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,286 | TotalAmt |
| Program Services | $2,286 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,518 | TotalAmt |
| Program Services | $8,518 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,944 | TotalAmt |
| Program Services | $78,944 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,317 | TotalAmt |
| Program Services | $7,317 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,340 | TotalAmt |
| Program Services | $11,340 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,965 | TotalAmt |
| Management And General | $3,965 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,926 | TotalAmt |
| Program Services | $10,926 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| OPERATING SUPPLIES | $48,172 | $48,172 |
| SMALL EQUIPMENT | $23,422 | $23,422 |
| EQUIPMENT LEASE | $2,771 | $2,771 |
| REPAIRS & MAINTENANCE | $13,380 | $13,380 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,706 | TotalAmt |
| Program Services | $15,706 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,006 | TotalAmt |
| Program Services | $318,925 | ProgramServicesAmt |
| Management And General | $8,081 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,954 | BOYAmt |
| EOY | $39,458 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $50,015 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $26,790 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,756 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $714,392 | BOYAmt |
| EOY | $12,034 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $749,346 | BOYAmt |
| EOY | $101,507 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,589 | BOYAmt |
| EOY | $4,343 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,844 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,433 | BOYAmt |
| EOY | $4,343 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $574,913 | BOYAmt |
| EOY | $97,164 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $574,913 | BOYAmt |
| EOY | $97,164 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $749,346 | BOYAmt |
| EOY | $101,507 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $228,658 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$735 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$705,672 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Church | Yes (X) | ChurchInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,820 | OtherCostOrOtherBasisAmt |
| Depreciation | $881 | DepreciationAmt |
| Book Value | $2,939 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,875 | DepreciationAmt |
| Book Value | $9,095 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,034 | TotalBookValueLandBuildingsAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|
| JOSHUA WIRTMILLER | ||||||
| PRESIDENT | PAY OFF LOAN | $37,554 | $28,271 | false | Yes (true) | Yes (true) |
| JOSHUA WIRTMILLER | ||||||
| PRESIDENT | CONSTRUCT BUILDING | $127,750 | $127,298 | false | Yes (true) | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $155,569 | TotalBalanceDueAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Supplemental Information for Schedule L | FormAndLineReferenceDesc |
| Explanation | THERE IS A NOTE RECEIVABLE FROM THE PRESIDENT OF THE COMPANY WITH AN ENDING BALANCE OF $28,271THERE IS A NOTE PAYABLE FROM THE PRESIDENT OF THE COMPANY WITH AN ENDING BALANCE OF $127,482NET CHANGE TO THE BALANCE SHEET IS $99,211THESE TRANSACTIONS WERE NECESSARY TO OBTAIN ADDITIONAL FINANCING FOR THE BUILDING PROJECT.LOANS ARE DOCUMENTED IN WRITING AND APPROVED BY THE BOARD | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | WAKEBOARD PARK SYSTEM | 1 | $33,000 | APPRAISAL |
| Yes (X) | DRIVE WAY PARKING LOT | 1 | $146,393 | COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail (3 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| YIPOA HOLDINGS INC | |||||||||
| BUILDING | 2024-12-31 | $560,154 | COST | 814093641 | 346 MEADOWLARK RD | OZARK | MO | 65721 | 501C2 |
| YIPOA HOLDINGS INC | |||||||||
| ONEWHEEL COURSE | 2024-06-01 | $67,564 | COST | 814093641 | 346 MEADOWLARK RD | OZARK | MO | 65721 | 501C2 |
| YIPOA HOLDINGS INC | |||||||||
| RIDING EQUIPMENT | 2024-12-31 | $2,755 | COST | 814093641 | 346 MEADOWLARK RD | Ozark | MO | 65721 | 501C2 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | THE PRESIDENT AND VICE PRESIDENT ARE HUSBAND AND WIFE |
| Member election for additional members Part VI line 7a | ELECTION OF MEMBERS AND THEIR RIGHTS THE PRESIDENT AND VICE PRESIDENT OF THE CORPORATION SHALL HAVE THE RIGHT TO VOTE FOR THE ELECTION OF DIRECTORS OF THE CORPORATION |
| Governing body decisions Part VI line 7b | DECISION SUBJECT TO APPROVAL OF MEMBERS ANY AMENDMENT TO THE BYLAWS OR ARTICLES OF THE CORPORATION SHALL BE APPROVED BY THE BOARD OF DIRECTORS, PRESIDENT, AND VICE PRESIDENT. |
| Governing body meeting documentation Part VI line 8a | DOCUMENTATION OF MEETINGS MEETINGS ARE DOCUMENTED BY A MEMBER OF THE BOARD OF DIRECTORS |
| Committee meeting documentation Part VI line 8b | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES AT THIS TIME. |
| Form 990 governing body review Part VI line 11 | FORM 990 PREPARED BY ACCOUNTING FIRM WITH GUIDANCE FROM THE ORGANIZATIONS VICE PRESIDENT. UPON COMPLETION, RETURN IS REVIEWED BY THE VICE PRESIDENT BEFORE SIGNING AND FILING THE RETURN. |
| Conflict of interest policy compliance Part VI line 12c | THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. BOARD OF DIRECTORS ARE SCREENED FOR ANY INTERESTS THAT COULD CAUSE CONFLICT. |
| Governing documents etc available to public Part VI line 19 | GOVERNING DOCUMENTS ARE MADE AVAIABLE TO THE PUBLIC UPON REQUEST |
| Cessation of or significant change to any program service Part III line 3 | BUILDING IS COMPLETE MAKING IT POSSIBLE TO HAVE ALL YOUTH AND FAMILY EVENTS AT ONE PLACE. INDOOR/OUTDOOR ONEWHEEL COURSE IS COMPLETED PROVIDING ACITIVITIES FOR THE YOUTH WHO ATTEND THE WEEKLY EVENTS. YIPOA NO LONGER GOES TO OTHER CHURCHES OR LOCATIONS TO REACH YOUNG PEOPLE. THE YOUNG PEOPLE ARE BROUGHT TO THE NEW FACILITY BY CHURCHES AND FAMILY. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | ASSETS TOTALING $1,003,706 WERE TRANSFERRED TO YIPOA HOLDINGS INC. $933,387 IS FOR A BUILDING AND LAND AND $70,319 IS FOR EQUIPMENT. LOAN TO BANK OF MO IS TIED TO THE BUILDING THAT WAS TRANSFERRED TO YIPOA HOLDINGS INC. BALANCE ON LOAN IS $171,844 THERE IS A NOTE RECEIVABLE FROM THE PRESIDENT OF THE COMPANY WITH AN ENDING BALANCE OF $28,271 THERE IS A NOTE PAYABLE FROM THE PRESIDENT OF THE COMPANY WITH AN ENDING BALANCE OF $127,482 |
| List of other expenses Part IX line 24e | BANK FEES $4 GIFTS OF APPRECIATION $5686 MEMBERSHIPS $1641 TELEPHONE $952 DONATIONS $2950 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YIPOA HOLDINGS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 364 MEADOWLARK RD | AddressLine1Txt |
| City | OZARK | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65721 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 814093641 | EIN |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Exempt Code Section | 501C2 | ExemptCodeSectionTxt |
| Public Charity Status | 1 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YIPOA HOLDINGS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 346 MEADOWLARK RD | AddressLine1Txt |
| City | OZARK | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65721 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 814093641 | EIN |
| Primary Activities | ASSET HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Explanation of information on Schedule R | FormAndLineReferenceDesc |
| Explanation | YIPOA HOLDINGS INC IS A RELATED ORGANIZATION TO YIPOA CENTER INC YIPOA HOLIDNGSINC IS THE ASSET HOLDING COMPANY AND RECEIVES RENT FROM YIPOA CENTER INC FOR THEUSE OF THE BUILDING OUTDOOR PREMISES AND EQUIPMENT | ExplanationTxt |