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

FY2024 · 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
4 mo
of spending, in cash
Looks good: 3.7 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
$3K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$654K
+135% vs prior year
Spent
$644K
To programs
93%
Net assets
$193K
By yearFY2020–FY2025
Revenue
$654K
FY2024▲ +135%
Tap a bar for its year
Revenue by fiscal year
FY2020$191K
FY2021$252K
FY2022$357K
FY2023$278K
FY2024$654K
FY2025$943K
Expenses
$644K
FY2024▲ +150%
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
$193K
FY2024▲ +6%
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 FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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% · $599K Management & general 3% · $18K Fundraising 4% · $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

8 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director - at Large
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 15aYes

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 · $465K · in their own filed words · FY2024
01

Organized and ran after school bike clubs at 34 public schools in five Arizona counties.

$352Kprogram expense
02

Built a Bike Skills Park at Dr. Daniel Bright School in Cottonwood, AZ

$104Kprogram expense
03

Operated Riding For Focus Middle School Physical Education Program at four middle schools in the Verde Valley of North Central Arizona

$9Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$654K
Ln 12
Gifts and grantsLn 1h$648K
Investment incomeLn 3$6K
Money outPt IX
$644K
Ln 25
Programscol B$599K
Managementcol C$18K
Fundraisingcol D$27K
Owns and owesPt X
$193K
net assets · Ln 32
Cash and savingsLn 1–2$196K
Total assetsLn 16$196K
LiabilitiesLn 26$3K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$648K
Government grantsLn 1e$18K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$6K
Total revenueLn 12$654K
Assets in detailPt X, end of year
CashLn 1$144K
SavingsLn 2$52K
Cash and savings togetherLn 1–2$196K
Total assetsLn 16$196K
LiabilitiesLn 26$3K
Net assetsLn 32$193K
OperationsPt I, VI
EmployeesI 50
VolunteersI 637
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$183K$196K
Total assetsLn 16$183K$196K
LiabilitiesLn 26$0$3K
Net assetsLn 32$183K$193K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
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$44K$35K$0$9K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$158K$158K$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$6K$6K$0$504
Payroll taxesLn 10$18K$18K$729
Accounting feesLn 11c$1K$1K
Professional fundraising feesLn 11e$11K$11K
Other fees for servicesLn 11g$0$0$0
Advertising and promotionLn 12$2K$1K$581$639
Information technologyLn 14$1K$1K
TravelLn 17$4K$3K$836$33
InsuranceLn 23$11K$5K$6K
Other expenses (24a–d)Ln 24$387K$374K$9K$5K
Total functional expensesLn 25$644K$599K$18K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $943K$985K−$42K$151K 990 PDF
FY2024 Viewing $654K$644K$10K$193K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $654,098 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $278,125$647,885
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$6,213
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $278,125$654,098
I-13 Grants and similar amounts paidPrior year $217,562$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$226,187
I-16a Professional fundraising feesPrior year $26,912$11,214
I-17 Other expensesPrior year $12,863$406,354
I-18 Total expensesPrior year $257,337$643,755
I-19 Revenue less expensesPrior year $20,788$10,343
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $654,098 across 11 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$18,250
VIII-1f All other contributions, gifts and grants$629,635
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$647,885
VIII-3 Investment incomeRelated to mission $6,213 · Unrelated business $0 · Excluded from tax $0$6,213
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $6,213 · Unrelated business $0 · Excluded from tax $0$654,098
Part IX · Statement of functional expenses $643,755 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
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 $35,000 · Management $0 · Fundraising $8,610$43,610
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $158,223 · Fundraising $0$158,223
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $5,593 · Management $0 · Fundraising $504$6,097
IX-10 Payroll taxesPrograms $17,528 · Fundraising $729$18,257
IX-11c Accounting feesManagement $1,297$1,297
IX-11e Professional fundraising feesFundraising $11,214$11,214
IX-11g Other fees for servicesPrograms $0 · Management $0$0
IX-12 Advertising and promotionPrograms $1,049 · Management $581 · Fundraising $639$2,269
IX-14 Information technologyManagement $1,276$1,276
IX-17 TravelPrograms $2,812 · Management $836 · Fundraising $33$3,681
IX-23 InsurancePrograms $5,111 · Management $5,505$10,616
IX-24 Other expenses (24a–d)Programs $373,653 · Management $8,631 · Fundraising $4,931$387,215
IX-25 Total functional expensesPrograms $598,969 · Management $18,126 · Fundraising $26,660$643,755
Part X · Balance sheet $196,333 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $132,586$144,140
X-2 Savings and temporary cash investmentsStart of year $50,000$52,193
X-16 Total assetsStart of year $182,586$196,333
X-17 Accounts payable and accrued expensesStart of year $0$3,404
X-26 Total liabilitiesStart of year $0$3,404
X-32 Total net assets or fund balancesStart of year $182,586$192,929
X-33 Total liabilities and net assetsStart of year $182,586$196,333
Part XI · Reconciliation of net assets $192,929 net assets at year end
XI-1 Total revenue$654,098
XI-2 Total expenses$643,755
XI-3 Revenue less expenses$10,343
XI-4 Net assets at start of year$182,586
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$192,929

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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