Civic Intelligence

Wpial Scholarship Fund

990EZ • Fiscal year 2024 • EIN 25-6726831

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 24, 2024

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

8.4%

Faster asset growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-46%

Faster revenue growth than 12% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$152,026

Up $11,727 (+8.4%) from 2023

Net Assets

Up

$152,026

Up $11,727 (+8.4%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin79th percentile

Revenue

Down

$30,919

Down $26,344 (-46%) from 2023

Expenses

Down

$22,935

Down $14,483 (-39%) from 2023

Net Income

Down

$7,984

Down $11,861 (-60%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth61st 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

2024

Assets$152,026
Liabilities-
Net Assets$152,026
Open 2024 Filing

Operations Trend

Revenue Growth12th 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

2024

Revenue$30,919
Expenses$22,935
Net Income$7,984
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 24, 2024
Return Version
2023v5.0
Gross Receipts
$30,919
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.-$22,935
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

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

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golfing Outing$26,300$26,300-$26,300
Total Events$26,300$26,300-$26,300
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
2024-10-24
Discuss with paid preparer
Yes

Preparer

Firm
Herbein Company Inc
Address
8150 PERRY HWY STE 105, PITTSBURGH, PA 15237
Preparer
James R Hune CPA
Phone
4126359088
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses scholarships awarded 22,000 annual fee 935 total 22,935”

Form 990-ez, Part I, Line 20

“Change in market value 3,743”

Form 990-ez, Part II, Line 24

“Accounts receivable 42,037 26,134 total 42,037 26,134”

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 Appendix150 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/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ANNUAL AWARDING OF SCHOLARSHIPS AND AWARDS TO STUDENT ATHLETES IN SCHOOLS COMPRISING THE WPIAL.
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IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
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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.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2B
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WPIAL AKA DISTRICT 7 OF THE PIAA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SCHOLARSHIPS AWARDED 22,000 ANNUAL FEE 935 TOTAL 22,935
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGE IN MARKET VALUE 3,743
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 42,037 26,134 TOTAL 42,037 26,134
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT SELTZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04129217181
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-24
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
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232415973
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HERBEIN COMPANY INC
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/PreparationDt02024-10-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES R HUNE CPA
ReturnHeader/ReturnTs02024-11-14T12:30:39-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$152,026
Liabilities
-
Net assets
$152,026
Revenue
$30,919
Expenses
$22,935
Net income
$7,984
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