David Irwin Scholarship Fund C/O Eftihia Irwin

990PF • Fiscal year 2024 • EIN 92-0904570

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 06, 2025

Organization Profile

8834 Valley View OvalKirtland, OH 44094

(440) 823-2979

Siviq Scores

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

0.00x

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

2024 filings • <$500k nonprofits • Source year 2024

0.00x

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

2024 filings • <$500k nonprofits • Source year 2024

-116%

Higher net margin than 7% of similar nonprofits.

2024 filings • <$500k nonprofits • Source year 2024

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • <$500k nonprofits • Source year 2024

-7.9%

Faster asset growth than 33% of similar nonprofits.

2024 filings • <$500k nonprofits • Annualized from 2023 to 2024

-17%

Faster revenue growth than 27% of similar nonprofits.

2024 filings • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets61st percentile

Assets

Down

$11,643

Down $1,000 (-7.9%) from 2023

Net Assets

Down

$11,643

Down $1,000 (-7.9%) from 2023

Liabilities

Flat

Flat from 2023

Revenue And Expenses

Liabilities / Revenue62nd percentile Net Margin7th percentile

Revenue

Down

$865

Down $173 (-17%) from 2023

Expenses

Flat

$1,865

Flat from 2023

Net Income

Down

-$1,000

Down $173 (-21%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

Highlighted filing

2024

Assets$11,643

Liabilities$0

Net Assets$11,643

Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

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

Highlighted filing

2024

Revenue$865

Expenses$1,865

Net Income-$1,000

Open 2024 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Apr 6, 2025
Return Version: 2024v5.0

Compensation and Service Providers

Top Officer Pay79th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
EFTIHIA IRWIN	Officer	PT	$0	-	-

Filing and Contact Details

Filer

Filer Name: David Irwin Scholarship Fund
EIN: 92-0904570
Phone: 4408232979
Address: 8834 VALLEY VIEW OVAL, KIRTLAND, OH 44094

Signing Officer

Name: Eftihia Irwin
Title: Officer
Phone: 4408232979
Signed: 2025-04-06

Preparer

Firm: Delguydwalter & Associates
Address: 6690 BETA DR ROOM 116, MAYFIELD VILLAGE, OH 44143
Preparer: David R Walter
Phone: 4404498755

Raw XML Appendix179 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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AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt	0	INDIRECT ACCOUNTING FEES
IRS990PF/AnalysisOfRevenueAndExpenses/AccountingFeesRevAndExpnssAmt	0	865
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt	0	1000
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt	0	1000
IRS990PF/AnalysisOfRevenueAndExpenses/ContriRcvdRevAndExpnssAmt	0	865
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt	0	-1000
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/ScheduleBNotRequiredInd	0	X
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt	0	1000
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt	0	1865
IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt	0	865
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt	0	865
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt	0	-1000
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt	0	11643
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt	0	12643
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt	0	11643
IRS990PF/DistributableAmountGrp/Sect4942j3j5FndtnAndFrgnOrgInd	0	X
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt	0	0
IRS990PF/FMVAssetsEOYAmt	0	11643
IRS990PF/Form990PFBalanceSheetsGrp/CashBOYAmt	0	12643
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYAmt	0	11643
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYFMVAmt	0	11643
IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsBOYAmt	0	12643
IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsEOYAmt	0	11643
IRS990PF/Form990PFBalanceSheetsGrp/OrganizationFollowsFASB117Ind	0	X
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt	0	12643
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt	0	11643
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt	0	11643
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt	0	12643
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt	0	11643
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt	0	12643
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt	0	11643
IRS990PF/MethodOfAccountingCashInd	0	X
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt	0	36429
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt	0	12143
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt	0	12143
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt	0	546
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt	0	12143
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt	0	1794
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt	0	35883
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt	0	36429
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	0	10.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	0	EFTIHIA IRWIN
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	0	OFFICER
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	0	8834 VALLEY VIEW OVAL
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	0	KIRTLAND
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	0	OH
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	0	44094
IRS990PF/Organization501c3ExemptPFInd	0	X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt	0	1000
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt	0	1000
IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/CurrentYearAmt	0	0
IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/TotalAmt	0	0
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/CurrentYearAmt	0	1000
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/TotalAmt	0	2000
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/Year1Amt	0	1000
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistriMadeDrtGrp/CurrentYearAmt	0	1000
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistriMadeDrtGrp/TotalAmt	0	2000
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistriMadeDrtGrp/Year1Amt	0	1000
IRS990PF/PrivateOperatingFoundationsGrp/Section4942j3Ind	0	X
IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/CurrentYearAmt	0	1196
IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/TotalAmt	0	1196
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd	0	false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd	0	true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd	0	false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	true
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	EFTIHIA IRWIN
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	8834 VALLEY VIEW OVAL
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	KIRTLAND
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	OH
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	44094
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	OH
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	false
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	4408232979
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	true
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt	0	RAISE FUNDS FOR SCHOLARSHIPS TO BE GIVEN TO LOCAL (MAYFIELD OHIO) STUDENTS FOR COLLEGE.
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt	0	1000
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt	0	N/A
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientEmailAddressTxt	0	[email protected]
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm	0	EFTIHIA IRWIN
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum	0	4408232979
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt	0	8834 VALLEY VIEW OVAL
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm	0	KIRTLAND
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd	0	OH
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd	0	44094
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	1000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	SCHOLARSHIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm	0	SOFIA STAMATI
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	0	NO RELATIONSHIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	1396 GOLDEN GATE BLVD
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine2Txt	0	APT F 104
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	MAYFIELD HEIGHTS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	OH
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	44124
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	1000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	false
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	1000
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	1000
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	1000
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	EFTIHIA IRWIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	4408232979
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-04-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	DAVID IRWIN SCHOLARSHIP FUND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	C/O EFTIHIA IRWIN
ReturnHeader/Filer/BusinessNameControlTxt	0	DAVI
ReturnHeader/Filer/EIN	0	920904570
ReturnHeader/Filer/PhoneNum	0	4408232979
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	8834 VALLEY VIEW OVAL
ReturnHeader/Filer/USAddress/CityNm	0	KIRTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	OH
ReturnHeader/Filer/USAddress/ZIPCd	0	44094
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	464735964
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	DELGUYDWALTER & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	6690 BETA DR ROOM 116
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MAYFIELD VILLAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	44143
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4404498755
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-05-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	DAVID R WALTER
ReturnHeader/ReturnTs	0	2025-06-05T13:05:08-04:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing

Assets: $11,643
Liabilities: $0
Net assets: $11,643
Revenue: $865
Expenses: $1,865
Net income: -$1,000

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$11.6	$0.00	$11.6	$0.87	$1.87	$1.00
2023Detailed filing. Detailed filing data is available for this year.	$12.6	$0.00	$12.6	$1.04	$1.87	$0.83
2022Detailed filing. Detailed filing data is available for this year.	$13.5	$0.00	$13.5	$14.0	$0.53	$13.5