Civic Intelligence

Wpial Scholarship Fund Wpial Trust

EIN 25-6726831 • 501(c)3 • Pittsburgh, PA

Profile

The principle pupose of the fund is to award scholarships annually to student athletes from schools and school districts comprising district 7.

2275 Swallow Hill Road Building 60Pittsburgh, PA 15220

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

7th percentile

-179%

Higher net margin than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

50th percentile

-1.3%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

13th percentile

-60%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$136,574

Down $15,452 (-10%) from 2024

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Down

$136,574

Down $15,452 (-10%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin7th percentile

Revenue

Down

$8,956

Down $21,963 (-71%) from 2024

Expenses

Up

$25,006

Up $2,071 (+9.0%) from 2024

Net Income

Down

-$16,050

Down $24,034 (-301%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$200K$150K$100K$50K$0Assets 2017: $153,595Net Assets 2017: $153,5952017Assets 2018: $131,587Net Assets 2018: $131,5872018Assets 2019: $112,478Net Assets 2019: $112,4782019Assets 2020: $102,741Net Assets 2020: $102,7412020Assets 2021: $109,110Net Assets 2021: $109,1102021Assets 2022: $117,554Net Assets 2022: $117,5542022Assets 2023: $140,299Net Assets 2023: $140,2992023Assets 2024: $152,026Net Assets 2024: $152,0262024Assets 2025: $136,574Liabilities 2025: $0Net Assets 2025: $136,5742025

Highlighted filing

2025

Assets$136,574
Liabilities$0
Net Assets$136,574
Open 2025 Filing

Operations Trend

Revenue Growth13th percentile

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

$100K$50K$0-$50KRevenue 2017: $61,221Expenses 2017: $27,838Net Income 2017: $33,3832017Revenue 2018: $5,216Expenses 2018: $25,630Net Income 2018: -$20,4142018Revenue 2019: $6,526Expenses 2019: $24,864Net Income 2019: -$18,3382019Revenue 2020: $19,454Expenses 2020: $22,570Net Income 2020: -$3,1162020Revenue 2021: $14,699Expenses 2021: $19,943Net Income 2021: -$5,2442021Revenue 2022: $52,980Expenses 2022: $29,680Net Income 2022: $23,3002022Revenue 2023: $57,263Expenses 2023: $37,418Net Income 2023: $19,8452023Revenue 2024: $30,919Expenses 2024: $22,935Net Income 2024: $7,9842024Revenue 2025: $8,956Expenses 2025: $25,006Net Income 2025: -$16,0502025

Highlighted filing

2025

Revenue$8,956
Expenses$25,006
Net Income-$16,050
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$136,574
Liabilities
$0
Net assets
$136,574
Revenue
$8,956
Expenses
$25,006
Net income
-$16,050
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.09$0.25$0.16
2024Detailed filing. Detailed filing data is available for this year.$1.52$1.52$0.31$0.23$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.40$1.40$0.57$0.37$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.18$1.18$0.53$0.30$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.09$1.09$0.15$0.20$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.03$1.03$0.19$0.23$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.12$1.12$0.07$0.25$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.32$1.32$0.05$0.26$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.54$1.54$0.61$0.28$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$27,731
Mission and Program Overview

Mission

The principle purpose of the fund is to award scholarships annually to student athletes from schools and school districts comprising district 7.

The principle pupose of the fund is to award scholarships annually to student athletes from schools and school districts comprising district 7.

Program Services

DescriptionGrantsExpenses
ANNUAL AWARDING OF SCHOLARSHIPS AND AWARDS TO STUDENT ATHLETES IN SCHOOLS COMPRISING THE WPIAL.$0$23,005
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott SeltzerTrustee-$0--
Filing and Contact Details

Filer

Filer Name
WPIAL Scholarship Fund
EIN
25-6726831
Phone
4129217181
Address
2275 Swallow Hill Road Building 60, Pittsburgh, PA 15220

Signing Officer

Name
Scott Seltzer
Title
Trustee
Phone
4129217181
Signed
2025-09-30

Preparer

Firm
Boyer & Ritter LLC
Address
211 House Avenue, Camp Hill, PA 17011
Preparer
Kyle R Evans CPA
Phone
7177617210
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 4 - Other Investment Income

“Description: Interest. Amount: 6,697. Description: Dividends. Amount: 34. Total Included on Form 990-EZ, line 4: 6,731.”

Form 990-EZ, Part I, Line 8 - Other Revenue

“Description: Unused scholarships. Amount: 1,000.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: SCHOLARSHIPS AWARDED. Amount: 22,000. Description: ANNUAL FEE. Amount: 1,006. Description: AWARDS AND MAILINGS. Amount: 2,000. Total to Form 990-EZ, line 16: 25,006.”

Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets

“Description: change in market value. Amount: 598.”

Form 990-EZ, Part II, Line 24 - Other Assets

“Description: . Beg. of Year Amount: 26,134. End of Year Amount: 0.”

Raw XML Appendix153 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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IRS990EZ/PrimaryExemptPurposeTxt0The principle pupose of the fund is to award scholarships annually to student athletes from schools and school districts comprising district 7.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ANNUAL AWARDING OF SCHOLARSHIPS AND AWARDS TO STUDENT ATHLETES IN SCHOOLS COMPRISING THE WPIAL.
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IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0EXECUTIVE DIRECTOR/TRUSTEE SHARES CONTROL AND PLAYS A ROLE IN SUPPORTING THE ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE WPIAL SCHOLARSHIP FUND SUPPORTS THE WESTERN PENNSYLVANIA INTERSCHOLASTIC ATHLETIC FUND, AKA DISTRICT 7 OF THE PIAA. THE SOLE ACTIVITY OF THE ORGANIZATION IS TO INVEST THE SUPPORTED ORGANIZATION'S SCHOLARSHIP FUND AND PROVIDE YEARLY FUNDS TO THE SUPPORTED ORGANIZATION TO PAY OUT THOSE SCHOLARSHIPS. THE ORGANIZATION SHARES CONTROL AND PLAYS A ROLE IN THE SUPPORTED ORGANIZATION VIA THE EXECUTIVE DIRECTOR/TRUSTEE, AND THE SOLE ACTIVITY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ORGANIZATION (SCHOLARSHIP FUND) WAS CREATED TO KEEP THE INVESTING PORTION OF THE SUPPORTED ORGANIZATION'S (WPIAL) ACTIVITIES SEPERATE FROM ITS OPERATING ACTIVITIES AS IT IN TURN SUPPORTS ANOTHER ORGANIZATION. DUE TO THE SHARED CONTROL BETWEEN THE ORGANIZATION'S IT IS THE POSITION OF THIS ORGANIZATION THAT THE SUPPORTED ORGANIZATION WOULD BE ENGAGED IN THE PREVIOUSLY STATED ACTIVITIES AS THEY WERE NOT PROHIBITED FROM DOING SO, BUT CREATED THE SCHOLARSHIP FUND OUT OF CONVENIENCE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section D, Line 3 - Role of Supported Organizations
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section E, Line 2a - Explanation of Supported Organizations
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Interest. Amount: 6,697. Description: Dividends. Amount: 34. Total Included on Form 990-EZ, line 4: 6,731.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Unused scholarships. Amount: 1,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: SCHOLARSHIPS AWARDED. Amount: 22,000. Description: ANNUAL FEE. Amount: 1,006. Description: AWARDS AND MAILINGS. Amount: 2,000. Total to Form 990-EZ, line 16: 25,006.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: change in market value. Amount: 598.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: . Beg. of Year Amount: 26,134. End of Year Amount: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 4 - Other Investment Income
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 8 - Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 24 - Other Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Seltzer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum04129217181
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WPIAL Scholarship Fund
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WPIAL Trust
ReturnHeader/Filer/BusinessNameControlTxt0WPIA
ReturnHeader/Filer/EIN0256726831
ReturnHeader/Filer/PhoneNum04129217181
ReturnHeader/Filer/USAddress/AddressLine1Txt02275 Swallow Hill Road Building 60
ReturnHeader/Filer/USAddress/CityNm0Pittsburgh
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015220
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOYER & RITTER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0211 House Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Camp Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017011
ReturnHeader/PreparerPersonGrp/PhoneNum07177617210
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kyle R Evans CPA
ReturnHeader/ReturnTs02025-10-01T08:35:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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