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Wpga Junior Foundation INC FY2023 filing

Tax-deductible

West Allis, WI501(c)(3)Recreation & SportsEIN 39-1973006

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.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $77K a year · 9% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$92K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$941K
+19% vs prior year
Spent
$863K
To programs
80%
Net assets
$586K
By yearFY2020–FY2025
Revenue
$941K
FY2023▲ +19%
Revenue by fiscal year
FY2020$544K
FY2021$584K
FY2022$790K
FY2023$941K
FY2024$1.0M
FY2025$1.1M
Expenses
$863K
FY2023▲ +23%
Expenses by fiscal year
FY2020$500K
FY2021$575K
FY2022$698K
FY2023$863K
FY2024$893K
FY2025$1.0M
Net assets
$586K
FY2023▲ +14%
Net assets by fiscal year
FY2020$417K
FY2021$424K
FY2022$512K
FY2023$586K
FY2024$715K
FY2025$827K

From the FY2023 Form 990 (year ending February 2023) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $686K Management & general 20% · $177K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
Lindsay Koth
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Steve Bailey
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Dan Hoffman
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Kim Dodd
Director
$0Pt VII · Sec A
See Wpga Junior Foundation INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers golf programs, tournaments, and scholarships to junior players.

Provided by the organization

This section is blank until Wpga Junior Foundation INC claims this page.

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1 program service account for $686K of program spending, described in the organization's own filed words · FY2022.
01

Junior Golf Tournaments

Provide juniors the opportunity to play in tournament program including numerous events for young beginners through college bound high school students during the year. Clinics provide junior golfers with golf lessons given by golf professionals.

$686Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Links for the Future INCFY2025$25K
Total grants receivedfrom 1 funder$25K
Grants paid · 8 grants · $341K · 2019–2024
Unitemized GrantFY2024$85,000
Unitemized GrantFY2023$65,000
Unitemized GrantFY2022$60,000
Aspirus Health Foundation INCWI · FY2022$6,675
Rogers Behavioral Health System INCWI · FY2022$5,220
Unitemized GrantFY2021$50,000
Unitemized GrantFY2020$33,750
Unitemized GrantFY2019$35,019

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$941K
Ln 12
Fees for servicesLn 2g$767K
Gifts and grantsLn 1h$181K
Investment incomeLn 3$2K
Money outPt IX
$863K
Ln 25
Programscol B$686K
Managementcol C$177K
Owns and owesPt X
$586K
net assets · Ln 32
Cash and savingsLn 1–2$549K
Total assetsLn 16$677K
LiabilitiesLn 26$92K
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$181K
Noncash giftsLn 1g$41K
Fundraising eventsLn 1c$44K
Fees for servicesLn 2g$767K
Investment incomeLn 3$2K
Gains on assetsLn 7−$2K
Total revenueLn 12$941K
Assets in detailPt X, end of year
CashLn 1$441K
SavingsLn 2$108K
Cash and savings togetherLn 1–2$549K
InvestmentsLn 11–13$78K
Land, buildings, equipmentLn 10c$37K
Other assetsLn 15$4K
Total assetsLn 16$677K
LiabilitiesLn 26$92K
Net assetsLn 32$586K
OperationsPt I, VI
EmployeesI 50
VolunteersI 615
Fiscal year endsHeaderFebruary
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$445K$549K
InvestmentsLn 11–13$84K$78K
Land, buildings, equipmentLn 10c$48K$37K
Total assetsLn 16$600K$677K
LiabilitiesLn 26$88K$92K
Net assetsLn 32$512K$586K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$29K$29K
Grants to domestic individualsLn 2$60K$60K
Management feesLn 11a$332K$166K$166K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$32K$32K
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$25K$25K
TravelLn 17$32K$32K
Depreciation, depletion and amortizationLn 22$11K$11K
Other expenses (24a–d)Ln 24$332K$332K
All other expensesLn 24e$186$186
Total functional expensesLn 25$863K$686K$177K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$1.0M$110K$827K 990 PDF
FY2024 $1.0M$893K$128K$715K 990 PDF
FY2023 Viewing $941K$863K$79K$586K 990 PDF
FY2022 $790K$698K$92K$512K 990 PDF
FY2021 $584K$575K$9K$424K 990 PDF
FY2020 $544K$500K$43K$417K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $941,132 across 9 lines filed
VIII-1c Fundraising events$44,078
VIII-1f All other contributions, gifts and grants$137,267
VIII-1g Noncash contributions (included above)$41,037
VIII-1h Total contributions, gifts and grants$181,345
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $698,496 · Excluded from tax $68,359$766,855
VIII-3 Investment incomeExcluded from tax $3,737$3,737
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,097−$2,097
VIII-8 Net income from fundraising eventsExcluded from tax −$8,708−$8,708
VIII-12 Total revenueRelated to mission $698,496 · Unrelated business $0 · Excluded from tax $61,291$941,132
Part IX · Statement of functional expenses $862,544 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $29,422$29,422
IX-2 Grants to domestic individualsPrograms $60,000$60,000
IX-11a Management feesPrograms $165,789 · Management $165,790$331,579
IX-11f Investment management feesPrograms $1,342$1,342
IX-11g Other fees for servicesPrograms $31,924$31,924
IX-12 Advertising and promotionPrograms $8,717$8,717
IX-13 Office expensesPrograms $25,042$25,042
IX-17 TravelPrograms $31,718$31,718
IX-22 Depreciation, depletion and amortizationManagement $11,023$11,023
IX-24 Other expenses (24a–d)Programs $331,591$331,591
IX-24e All other expensesPrograms $186$186
IX-25 Total functional expensesPrograms $685,731 · Management $176,813 · Fundraising $0$862,544
Part X · Balance sheet $677,454 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $337,791$441,000
X-2 Savings and temporary cash investmentsStart of year $107,139$108,162
X-4 Accounts receivableStart of year $1,921$1,720
X-8 Inventories for sale or useStart of year $5,499$7,404
X-10c Land, buildings and equipment, netStart of year $47,918$36,895
X-11 Publicly traded securitiesStart of year $84,406$78,120
X-15 Other assetsStart of year $15,576$4,153
X-16 Total assetsStart of year $600,250$677,454
X-17 Accounts payable and accrued expensesStart of year $5,107$7,645
X-19 Deferred revenueStart of year $33,059$54,510
X-25 Other liabilitiesStart of year $49,781$29,504
X-26 Total liabilitiesStart of year $87,947$91,659
X-27 Net assets without donor restrictionsStart of year $512,303$581,718
X-28 Net assets with donor restrictions$4,077
X-32 Total net assets or fund balancesStart of year $512,303$585,795
X-33 Total liabilities and net assetsStart of year $600,250$677,454
Part XI · Reconciliation of net assets $585,795 net assets at year end
XI-1 Total revenue$941,132
XI-2 Total expenses$862,544
XI-3 Revenue less expenses$78,588
XI-4 Net assets at start of year$512,303
XI-5 Net unrealized gains (losses) on investments−$5,096
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$585,795

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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