Civic Intelligence

Wpial Scholarship Fund

990EZ • Fiscal year 2023 • EIN 25-6726831

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 22, 2023

Organization ProfileN/A
2275 Swallow Hill Road Bldg 600Pittsburgh, PA 15220

(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 2023

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2023

Net Margin

84th percentile

35%

Higher net margin than 84% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

72nd percentile

19%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

54th percentile

8.1%

Faster revenue growth than 54% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$140,299

Up $22,745 (+19%) from 2022

Net Assets

Up

$140,299

Up $22,745 (+19%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin84th percentile

Revenue

Up

$57,263

Up $4,283 (+8.1%) from 2022

Expenses

Up

$37,418

Up $7,738 (+26%) from 2022

Net Income

Down

$19,845

Down $3,455 (-15%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2023

Assets$140,299
Liabilities-
Net Assets$140,299
Open 2023 Filing

Operations Trend

Revenue Growth54th 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

2023

Revenue$57,263
Expenses$37,418
Net Income$19,845
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 22, 2023
Return Version
2022v5.0
Gross Receipts
$57,263
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.-$22,846
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCOTT SELTZERTrustee-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golfing Outing$53,609$53,609-$53,609
Total Events$53,609$53,609-$53,609
Filing and Contact Details

Filer

Filer Name
Wpial Scholarship Fund
EIN
25-6726831
Phone
4129217181
Address
2275 SWALLOW HILL ROAD BLDG 600, PITTSBURGH, PA 15220

Signing Officer

Name
Scott Seltzer
Title
Trustee
Phone
4129217181
Signed
2023-09-22

Preparer

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

Additional Explanations

Form 990-ez, Part I, Line 16

“Golfing outing golf outing events 14,572 expenses scholarships awarded 22,000 annual fee 846 total 37,418”

Form 990-ez, Part I, Line 20

“Change in market value 2,900”

Form 990-ez, Part II, Line 24

“Accounts receivable 40,243 42,037 total 40,243 42,037”

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 Appendix151 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/AddressLine1Txt0615 IRON CITY DR STE 300
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PITTSBURGH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015205
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd0false
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT SELTZER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt042037
IRS990EZ/OtherChangesInNetAssetsAmt02900
IRS990EZ/OtherExpensesTotalAmt037418
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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/ProgramServiceExpensesAmt022846
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt07
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt053609
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt037418
IRS990EZ/TotalProgramServiceExpensesAmt022846
IRS990EZ/TotalRevenueAmt057263
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
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt022000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WPIAL AKA DISTRICT 7 OF THE PIAA
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0WPIAL AKA DISTRICT 7 OF THE PIAA
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt053609
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt053609
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt053609
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt053609
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt053609
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GOLFING OUTING GOLF OUTING EVENTS 14,572 EXPENSES SCHOLARSHIPS AWARDED 22,000 ANNUAL FEE 846 TOTAL 37,418
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGE IN MARKET VALUE 2,900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 40,243 42,037 TOTAL 40,243 42,037
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT SELTZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04129217181
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-22
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 BLDG 600
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015220
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251801538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CREESE SMITH HUNE & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08150 PERRY HWY STE 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015237
ReturnHeader/PreparerPersonGrp/PhoneNum04126359088
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA B KELLY CPA
ReturnHeader/ReturnTs02023-11-15T17:20:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0AMY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SCHEUNEMAN
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$140,299
Liabilities
-
Net assets
$140,299
Revenue
$57,263
Expenses
$37,418
Net income
$19,845
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