Civic Intelligence

Wpial Scholarship Fund

990EZ • Fiscal year 2019 • EIN 25-6726831

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 18, 2019

Organization ProfileN/A
615 Iron City Drive Rm/Ste 300Pittsburgh, PA 15205-3497

(412) 921-7181

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

2nd percentile

-281%

Higher net margin than 2% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

25th percentile

-15%

Faster asset growth than 25% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

25%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$112,478

Down $19,109 (-15%) from 2018

Net Assets

Down

$112,478

Down $19,109 (-15%) from 2018

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin2nd percentile

Revenue

Up

$6,526

Up $1,310 (+25%) from 2018

Expenses

Down

$24,864

Down $766 (-3.0%) from 2018

Net Income

Up

-$18,338

Up $2,076 (+10%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$112,478
Liabilities-
Net Assets$112,478
Open 2019 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$6,526
Expenses$24,864
Net Income-$18,338
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 18, 2019
Return Version
2018v3.1
Gross Receipts
$6,526
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.

Program Services

DescriptionGrantsExpenses
ANNUAL AWARDING OF SCHOLARSHIPS AND AWARDS TO STUDENT ATHLETES IN SCHOOLS COMPRISING THE WPIAL.-$24,864
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PATRICK RATESICTrustee-$0--
TIMOTHY O'MALLEYTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Wpial Scholarship Fund
EIN
25-6726831
Phone
4129217181
Address
615 IRON CITY DRIVE RM/STE 300, PITTSBURGH, PA 15205-3497

Signing Officer

Name
TIMOTHY O'MALLEY
Title
Trustee
Phone
4129217181
Signed
2019-10-18

Preparer

Firm
Creese Smith & Co LLC
Address
8150 PERRY HWY STE 105, PITTSBURGH, PA 15237-5232
Preparer
Amanda B Kelly CPA
Phone
4126359088
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses scholarships awarded 24,292 annual fee 572 total 24,864”

Form 990-ez, Part I, Line 20

“Change in market value -771”

Form 990-ez, Part II, Line 24

“Accounts receivable 2,000 2,601 total 2,000 2,601”

Form 990-ez, Part III

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

Raw XML Appendix149 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PITTSBURGH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015205
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TIMOTHY O'MALLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OtherExpensesTotalAmt024864
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PRINCIPLE PURPOSE 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt024864
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt024864
IRS990EZ/TotalProgramServiceExpensesAmt024864
IRS990EZ/TotalRevenueAmt06526
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0EXECUTIVE DIRECTOR/TRUSTEE SHARES CONTROL AND PLAYS A ROLE IN SUPPORTED 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 ORGANZATION'S (WPIAL) ACTIVITIES SEPARATE 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
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2B
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0231382410
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt024292
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WPIAL AKA DISTRICT 7 OF THE PIAA
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0WPIAL AKA DISTRICT 7 OF THE PIAA
IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleA/SupportSumAmt024292
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SCHOLARSHIPS AWARDED 24,292 ANNUAL FEE 572 TOTAL 24,864
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGE IN MARKET VALUE -771
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 2,000 2,601 TOTAL 2,000 2,601
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRINCIPLE PURPOSE OF THE FUND IS TO AWARD SCHOLARSHIPS ANNUALLY TO STUDENT ATHLETES FROM SCHOOLS AND SCHOOL DISTRICTS COMPRISING DISTRICT 7.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY O'MALLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04129217181
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WPIAL SCHOLARSHIP FUND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WPIAL TRUST
ReturnHeader/Filer/BusinessNameControlTxt0WPIA
ReturnHeader/Filer/EIN0256726831
ReturnHeader/Filer/PhoneNum04129217181
ReturnHeader/Filer/USAddress/AddressLine1Txt0615 IRON CITY DRIVE RM/STE 300
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0152053497
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EB304DBEE69F7009466C8F426E5FC7AEBA896123
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EB304DBEE69F7009466C8F426E5FC7AEBA896123
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.37.61.238
ReturnHeader/FilingSecurityInformation/IPDt02019-10-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:52:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251801538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CREESE SMITH & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08150 PERRY HWY STE 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0152375232
ReturnHeader/PreparerPersonGrp/PhoneNum04126359088
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA B KELLY CPA
ReturnHeader/ReturnTs02019-10-28T08:52:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$112,478
Liabilities
-
Net assets
$112,478
Revenue
$6,526
Expenses
$24,864
Net income
-$18,338
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