FUN promotes interest and involvement in all aspects of mountain bicycling for the youth residing in the Verde Valley of North Central Arizona. FUN enables youth to become life-long mountain bike enthusiasts, instill personal and social responsibility and leadership skills; empower youth to set and achieve personal and community goals; educate and inspire youth to overcome obstacles, both personal and societal and make mountain biking safer and more accessible for those between the age of 8 and 18.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
3 of 5
filings with a surplus
Average deficit $832 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
7 mo
of spending, in cash
Looks good: 7.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $334K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$357K
+42% vs prior year
Spent
$279K
To programs
93%
Net assets
$162K
By yearFY2020–FY2025
Revenue
$357K
FY2022▲ +42%
Tap a bar for its year
Revenue by fiscal year
FY2020$191K
FY2021$252K
FY2022$357K
FY2023$278K
FY2024$654K
FY2025$943K
Expenses
$279K
FY2022▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$324K
FY2022$279K
FY2023$257K
FY2024$644K
FY2025$985K
Net assets
$162K
FY2022▲ +95%
Tap a bar for its year
Net assets by fiscal year
FY2020$155K
FY2021$83K
FY2022$162K
FY2023$183K
FY2024$193K
FY2025$151K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Jun 2019.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $260K Management & general 2% · $5K Fundraising 5% · $13K

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

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Evan Puglia’s $76K as Executive Director is at the 68th percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2021FY2020
Evan Puglia$75,500——
Brad Viereck—$25,988$6,497

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Wheel Fun 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

Encourages youth in North Central Arizona to enjoy and excel in mountain biking.

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Provided by the organization

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3 programs · $185K · in their own filed words · FY2022
01

Organized and ran after school bike clubs at all eight public elementary, five public middle schools and two high schools in the Verde Valley of North Central Arizona.

$117Kprogram expense
02

Implemented Riding for Focus in three Verde Valley Public Middle Schools

$40Kprogram expense
03

Created four after-school mountain bike clubs in Marana, AZ

$27Kprogram expense

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 · FY2024
See all 7 funders →
Grants paid · 2 grants · $16K · 2021–2023
Cottonwood-Oak Creek School DistrictFY2023$8,000
City of CottonwoodFY2021$8,458

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$357K
Ln 12
Gifts and grantsLn 1h$357K
Money outPt IX
$279K
Ln 25
Programscol B$260K
Managementcol C$5K
Fundraisingcol D$13K
Owns and owesPt X
$162K
net assets · Ln 32
Cash and savingsLn 1–2$162K
Total assetsLn 16$162K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$357K
Government grantsLn 1e$9K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$357K
Assets in detailPt X, end of year
CashLn 1$162K
Cash and savings togetherLn 1–2$162K
Total assetsLn 16$162K
LiabilitiesLn 26$0
Net assetsLn 32$162K
OperationsPt I, VI
EmployeesI 50
VolunteersI 637
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$83K$162K
Total assetsLn 16$83K$162K
LiabilitiesLn 26$0$0
Net assetsLn 32$83K$162K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$260K$260K
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$0$0$0
Pay of disqualified personsLn 6$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$13K$13K
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$2K$0$2K$0
Office expensesLn 13$2K$0$2K$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$385$0$385$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$1K$0$1K$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$279K$260K$5K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $943K$985K−$42K$151K 990 PDF
FY2024 $654K$644K$10K$193K 990 PDF
FY2023 $278K$257K$21K$183K 990 PDF
FY2022 Viewing $357K$279K$79K$162K 990 PDF
FY2021 $252K$324K−$72K$83K 990 PDF
FY2020 $191K$155K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $357,315 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $251,727$357,315
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $251,727$357,315
I-13 Grants and similar amounts paidPrior year $290,311$259,920
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $25,989$0
I-16a Professional fundraising feesPrior year $0$13,456
I-17 Other expensesPrior year $7,551$5,144
I-18 Total expensesPrior year $323,851$278,520
I-19 Revenue less expensesPrior year −$72,124$78,795
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $357,315 across 9 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$8,750
VIII-1f All other contributions, gifts and grants$348,565
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$357,315
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$357,315
Part IX · Statement of functional expenses $278,520 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $259,920$259,920
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $13,456$13,456
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $1,514 · Fundraising $0$1,514
IX-13 Office expensesPrograms $0 · Management $1,748 · Fundraising $0$1,748
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $385 · Fundraising $0$385
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $1,497 · Fundraising $0$1,497
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $259,920 · Management $5,144 · Fundraising $13,456$278,520
Part X · Balance sheet $161,798 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $83,003$161,798
X-16 Total assetsStart of year $83,003$161,798
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $83,003$161,798
X-33 Total liabilities and net assetsStart of year $83,003$161,798
Part XI · Reconciliation of net assets $161,798 net assets at year end
XI-1 Total revenue$357,315
XI-2 Total expenses$278,520
XI-3 Revenue less expenses$78,795
XI-4 Net assets at start of year$83,003
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$161,798

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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