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.
85¢ 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
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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
8 mo
of spending, in cash
Looks good: 8.5 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
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$278K
-22% vs prior year
Spent
$257K
To programs
85%
Net assets
$183K
By yearFY2020–FY2025
Revenue
$278K
FY2023▼ -22%
Tap a bar for its year
Revenue by fiscal year
FY2020$191K
FY2021$252K
FY2022$357K
FY2023$278K
FY2024$654K
FY2025$943K
Expenses
$257K
FY2023▼ -8%
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
$183K
FY2023▲ +13%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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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 Jun 2019.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $218K Management & general 5% · $13K Fundraising 10% · $27K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
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 · $197K · in their own filed words · FY2023
01

Organized and ran after school bike clubs at all eight public elementary and seven of the eight middle schools n the Verde Valley of North Central Arizona.

$140Kprogram expense
02

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

$35Kprogram expense
03

Created Bike Clubs at the Benson Elementary and Middle Schools and provided the clubs with a bike trailer that can carry 26 bikes.

$22Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$278K
Ln 12
Gifts and grantsLn 1h$278K
Money outPt IX
$257K
Ln 25
Programscol B$218K
Managementcol C$13K
Fundraisingcol D$27K
Owns and owesPt X
$183K
net assets · Ln 32
Cash and savingsLn 1–2$183K
Total assetsLn 16$183K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$278K
Government grantsLn 1e$51K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$278K
Assets in detailPt X, end of year
CashLn 1$133K
SavingsLn 2$50K
Cash and savings togetherLn 1–2$183K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$183K
LiabilitiesLn 26$0
Net assetsLn 32$183K
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 FY23End FY23
Cash and savingsLn 1–2$162K$183K
InvestmentsLn 11–13$0$0
Total assetsLn 16$162K$183K
LiabilitiesLn 26$0$0
Net assetsLn 32$162K$183K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$218K$218K
Professional fundraising feesLn 11e$27K$27K
Advertising and promotionLn 12$3K$3K
Information technologyLn 14$7K$7K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$566$0$566$0
Total functional expensesLn 25$257K$218K$13K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $943K$985K−$42K$151K 990 PDF
FY2024 $654K$644K$10K$193K 990 PDF
FY2023 Viewing $278K$257K$21K$183K 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $278,125 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $357,315$278,125
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 $357,315$278,125
I-13 Grants and similar amounts paidPrior year $259,920$217,562
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $13,456$26,912
I-17 Other expensesPrior year $5,144$12,863
I-18 Total expensesPrior year $278,520$257,337
I-19 Revenue less expensesPrior year $78,795$20,788
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $278,125 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$51,250
VIII-1f All other contributions, gifts and grants$226,875
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$278,125
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$278,125
Part IX · Statement of functional expenses $257,337 across 6 lines filed
IX-1 Grants to domestic organizationsPrograms $217,562$217,562
IX-11e Professional fundraising feesFundraising $26,912$26,912
IX-12 Advertising and promotionManagement $3,017$3,017
IX-14 Information technologyManagement $7,076$7,076
IX-23 InsuranceManagement $2,204$2,204
IX-24 Other expenses (24a–d)Programs $0 · Management $566 · Fundraising $0$566
IX-25 Total functional expensesPrograms $217,562 · Management $12,863 · Fundraising $26,912$257,337
Part X · Balance sheet $182,586 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $161,798$132,586
X-2 Savings and temporary cash investmentsStart of year $0$50,000
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $161,798$182,586
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 $161,798$182,586
X-33 Total liabilities and net assetsStart of year $161,798$182,586
Part XI · Reconciliation of net assets $182,586 net assets at year end
XI-1 Total revenue$278,125
XI-2 Total expenses$257,337
XI-3 Revenue less expenses$20,788
XI-4 Net assets at start of year$161,798
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$182,586

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

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