Civic Intelligence

Wpga Junior Foundation Inc.

990 • Fiscal year 2024 • EIN 39-1973006

Mar 01, 2023 to Feb 29, 2024 • Filed on Jan 13, 2025

11350 W Theo Trecker WayWest Allis, WI 53214

(414) 443-3570

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$826,949

Up $149,495 (+22%) from 2023

Net Assets

Up

$715,027

Up $129,232 (+22%) from 2023

Liabilities

Up

$111,922

Up $20,263 (+22%) from 2023

Revenue And Expenses

Revenue

Up

$1,021,205

Up $80,073 (+8.5%) from 2023

Expenses

Up

$893,295

Up $30,751 (+3.6%) from 2023

Net Income

Up

$127,910

Up $49,322 (+63%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $220,762Liabilities 2011: $78,752Net Assets 2011: $142,0102011Assets 2012: $291,194Liabilities 2012: $31,590Net Assets 2012: $259,6042012Assets 2013: $386,895Liabilities 2013: $31,266Net Assets 2013: $355,6292013Assets 2014: $484,203Liabilities 2014: $81,834Net Assets 2014: $402,3692014Assets 2015: $462,960Liabilities 2015: $79,686Net Assets 2015: $383,2742015Assets 2016: $339,360Liabilities 2016: $95,569Net Assets 2016: $243,7912016Assets 2017: $339,562Liabilities 2017: $55,621Net Assets 2017: $283,9412017Assets 2018: $382,878Liabilities 2018: $59,329Net Assets 2018: $323,5492018Assets 2019: $470,875Liabilities 2019: $97,373Net Assets 2019: $373,5022019Assets 2020: $513,626Liabilities 2020: $96,539Net Assets 2020: $417,0872020Assets 2021: $540,093Liabilities 2021: $116,123Net Assets 2021: $423,9702021Assets 2022: $600,250Liabilities 2022: $87,947Net Assets 2022: $512,3032022Assets 2023: $677,454Liabilities 2023: $91,659Net Assets 2023: $585,7952023Assets 2024: $826,949Liabilities 2024: $111,922Net Assets 2024: $715,0272024Assets 2025: $946,283Liabilities 2025: $118,933Net Assets 2025: $827,3502025

Highlighted filing

2024

Assets$826,949
Liabilities$111,922
Net Assets$715,027

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $458,069Expenses 2011: $406,825Net Income 2011: $51,2442011Revenue 2012: $592,165Expenses 2012: $474,571Net Income 2012: $117,5942012Revenue 2013: $645,199Expenses 2013: $549,174Net Income 2013: $96,0252013Revenue 2014: $571,843Expenses 2014: $525,103Net Income 2014: $46,7402014Revenue 2015: $500,825Expenses 2015: $519,920Net Income 2015: -$19,0952015Revenue 2016: $416,456Expenses 2016: $555,574Net Income 2016: -$139,1182016Revenue 2017: $445,641Expenses 2017: $408,197Net Income 2017: $37,4442017Revenue 2018: $471,876Expenses 2018: $431,078Net Income 2018: $40,7982018Revenue 2019: $500,312Expenses 2019: $445,841Net Income 2019: $54,4712019Revenue 2020: $543,528Expenses 2020: $500,220Net Income 2020: $43,3082020Revenue 2021: $583,676Expenses 2021: $574,525Net Income 2021: $9,1512021Revenue 2022: $790,186Expenses 2022: $698,422Net Income 2022: $91,7642022Revenue 2023: $941,132Expenses 2023: $862,544Net Income 2023: $78,5882023Revenue 2024: $1,021,205Expenses 2024: $893,295Net Income 2024: $127,9102024Revenue 2025: $1,140,375Expenses 2025: $1,030,060Net Income 2025: $110,3152025

Highlighted filing

2024

Revenue$1,021,205
Expenses$893,295
Net Income$127,910
Jump To
Filing Snapshot
Filing Period
Mar 1, 2023 to Feb 29, 2024
Signed
Jan 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,052,727
Mission and Program Overview

Mission

To provide positive opportunities, enjoyment, and education to juniors in the game of golf. The mission will be accomplished through tournaments, clinics, camps, academies, scholarships, and grants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$108,162$635,305▲ $527,143
Investments in Publicly Traded Securities$78,120$82,263▲ $4,143
Cash and Non-Interest-Bearing Accounts$441,000$74,817▼ $366,183
Land, Buildings, and Equipment, Net$36,895$25,872▼ $11,023
Inventories for Sale or Use$7,404$7,792▲ $388
Accounts Receivable$1,720$900▼ $820
Total Assets$677,454$826,949▲ $149,495
Other Assets Total$4,153$0▼ $4,153
Liabilities
Deferred Revenue$54,510$70,906▲ $16,396
Other Liabilities$29,504$33,493▲ $3,989
Accounts Payable and Accrued Expenses$7,645$7,523▼ $122
Total Liabilities$91,659$111,922▲ $20,263
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$581,718$699,703▲ $117,985
Net Assets With Donor Restrictions$4,077$15,324▲ $11,247
Total Net Assets Fund Balance$585,795$715,027▲ $129,232
Total Liabilities and Net Assets / Fund Balance$677,454$826,949▲ $149,495

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$25,872$32,343$58,215
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lindsay KothPresident
Katie Elliot JohnsonVice President
Brad MunnDirector
Brandy JohnstonDirector
Derek SchnarrDirector
Garrett JonesDirector
Kevin Van RossumDirector
Kimberly DoddDirector
Mike WilsonDirector
Stephen BaileyDirector
Joseph StadlerExecutive Director
Jeff EllingsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$200,371
Program Service Revenue
$812,644
Investment Income
$13,791
Other Revenue
$-5,601
All Other Contributions
$140,267
Change in Net Assets
$127,910

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table125$55,757Contributors
Total Noncash Contributions125$55,757-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$827,295
Grants and Similar Amounts Paid$66,000
Total Fundraising Expense$17,347
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$173,468$156,122$17,347$346,937
Grants to Domestic Individuals$65,000--$65,000
Fees for Services Other$48,344--$48,344
Other Expenses$43,883--$43,883
Office Expenses$37,211--$37,211
Travel$26,456--$26,456
Depreciation Depletion-$11,023-$11,023
Advertising$5,889--$5,889
All Other Expenses$2,175--$2,175
Fees for Service Investment Mgmnt Fees$1,347--$1,347
Grants to Domestic Orgs$1,000--$1,000
Total Functional Expenses$708,803$167,145$17,347$893,295
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,601
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$60,104-$5,601-
Total Events$60,104-$5,601$-5,601
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Wisconsin Section of the Pga$33,493
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees authorized to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The executive director reviews the 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Each board member is asked to sign and return a form indicating any conflict of interest. The president and vice president review the forms.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wpga Junior Foundation Inc
EIN
39-1973006
Phone
4144433570
Address
11350 W THEO TRECKER WAY, WEST ALLIS, WI 53214

Signing Officer

Name
Joseph Stadler
Title
Executive Director
Phone
4144433570
Signed
2025-01-13

Organization Details

Principal Officer
Joseph Stadler
Formed
2000
Legal Domicile
Wi
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
15
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0TOURNAMENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MANAGEMENT FEE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2SPONSORSHIP REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3REIMBURSED EXPENSES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt046729
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0673084
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt149091
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt243740
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0673084
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt149091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt246729
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt343740
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0181345
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt089422
IRS990/PYInvestmentIncomeAmt01640
IRS990/PYOtherExpensesAmt0773122
IRS990/PYOtherRevenueAmt0-8708
IRS990/PYProgramServiceRevenueAmt0766855
IRS990/PYRevenuesLessExpensesAmt078588
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0862544
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0941132
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0127910
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0765915
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0108162
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0635305
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt03440
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt04440
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0196024
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0178603
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0205798
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt071619
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt085190
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0737234
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt014810
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03737
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02628
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04313
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09365
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt034853
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0765915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0667494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0545753
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0481703
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0411530
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02872395
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt046729
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt068359
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt025276
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt025050
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt036100
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0201514
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt014810
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03737
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02628
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04313
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09365
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt034853
IRS990ScheduleA/InvestmentIncomeCYPct00.00910
IRS990ScheduleA/InvestmentIncomePYPct00.00890
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98650
IRS990ScheduleA/PublicSupportPY509Pct00.98390
IRS990ScheduleA/PublicSupportTotal509Amt03794056
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt07205
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt06442
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt03440
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt017087
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt07205
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt05442
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt012647
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01008668
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0914456
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0776827
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0578372
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0532820
IRS990ScheduleA/Total509Grp/TotalAmt03811143
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01023478
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0918193
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0779455
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0582685
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0542185
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03845996
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025872
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032343
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058215
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033493
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO WISCONSIN SECTION OF THE PGA
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025872
IRS990ScheduleD/TotalLiabilityAmt033493
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt060104
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt060104
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05601
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt060104
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt060104
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-5601
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05601
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05601
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt065000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt033
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0COLLEGE SCHOLARSHIPS ARE AWARDED BASED PRIMARILY ON SCHOLASTIC ACHIEVEMENT AND CONTRIBUTIONS TO SCHOOL AND COMMUNITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0125

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.95$0.12$0.83$1.14$1.03$0.11
2024Detailed filing. Detailed filing data is available for this year.$0.83$0.11$0.72$1.02$0.89$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.09$0.59$0.94$0.86$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.09$0.51$0.79$0.70$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.12$0.42$0.58$0.57$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.10$0.42$0.54$0.50$0.04
2019Summary only. Only limited summary data is available for this year.$0.47$0.10$0.37$0.50$0.45$0.05
2018Summary only. Only limited summary data is available for this year.$0.38$0.06$0.32$0.47$0.43$0.04
2017Summary only. Only limited summary data is available for this year.$0.34$0.06$0.28$0.45$0.41$0.04
2016Summary only. Only limited summary data is available for this year.$0.34$0.10$0.24$0.42$0.56$0.14
2015Summary only. Only limited summary data is available for this year.$0.46$0.08$0.38$0.50$0.52$0.02
2014Summary only. Only limited summary data is available for this year.$0.48$0.08$0.40$0.57$0.53$0.05
2013Summary only. Only limited summary data is available for this year.$0.39$0.03$0.36$0.65$0.55$0.10
2012Summary only. Only limited summary data is available for this year.$0.29$0.03$0.26$0.59$0.47$0.12
2011Summary only. Only limited summary data is available for this year.$0.22$0.08$0.14$0.46$0.41$0.05