West 117 Foundation INC

IRS exemption revoked

Rocky River, OHUnknown exempt organization EIN 85-1077305Revenue $208K in FY2021

On file with the IRSwest117foundation.orgPo Box 16236 · Rocky River, OH

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To generate philanthropic resources to support entrepreneurship, arts, culture, health and human services to create a hub for cleveland's lgbtq+ ecosystem.

80¢ of each $1 spent went to programs.
Run by 7 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $57K a year · 46% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
14 mo
of spending, in cash
Looks good: 13.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $127K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$37
0.03% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$208K
+369% vs prior year
Spent
$99K
To programs
80%
Net assets
$115K
By yearFY2020–FY2021
Revenue
$208K
FY2021▲ +369%
Tap a bar for its year
Revenue by fiscal year
FY2020$44K
FY2021$208K
Expenses
$99K
FY2021▲ +166%
Tap a bar for its year
Expenses by fiscal year
FY2020$37K
FY2021$99K
Net assets
$115K
FY2021▲ ×17
Tap a bar for its year
Net assets by fiscal year
FY2020$7K
FY2021$115K

From the FY2021 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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% · $79K Management & general 13% · $13K Fundraising 8% · $8K

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

13 people listed on the 990.

Part VII, Section A · reportable compensation
Board Secret
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Treasu
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Ex Officio M
$0Pt VII · Sec A
$0Pt VII · Sec A
See West 117 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

Fundraises for LGBTQ+ entrepreneurship, arts, culture, and human services, building a Cleveland community hub.

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Provided by the organization

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1 program · $79K · in their own filed words · FY2021
01

To support entrepreneurship, arts, culture, health and human services for the cleveland LGBTQ+ community.

$79Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 4 funders$127K
See all 4 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$208K
Ln 12
Gifts and grantsLn 1h$208K
Money outPt IX
$99K
Ln 25
Programscol B$79K
Managementcol C$13K
Fundraisingcol D$8K
Owns and owesPt X
$115K
net assets · Ln 32
Cash and savingsLn 1–2$115K
Total assetsLn 16$115K
LiabilitiesLn 26$37
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$208K
Noncash giftsLn 1g$3K
Total revenueLn 12$208K
Assets in detailPt X, end of year
CashLn 1$115K
Cash and savings togetherLn 1–2$115K
Total assetsLn 16$115K
LiabilitiesLn 26$37
Net assetsLn 32$115K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
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 FY21End FY21
Cash and savingsLn 1–2$7K$115K
Total assetsLn 16$7K$115K
LiabilitiesLn 26$0$37
Net assetsLn 32$7K$115K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$29K$29K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$2K$2K$470
Advertising and promotionLn 12$12K$6K$6K
Office expensesLn 13$13K$10K$1K$1K
Information technologyLn 14$1K$1K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$30K$30K
Total functional expensesLn 25$99K$79K$13K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $208K$99K$108K$115K 990 PDF
FY2020 $44K$37K$7K$7K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $207,515 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $44,222$207,515
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $44,222$207,515
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$28,992
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $37,364$70,491
I-18 Total expensesPrior year $37,364$99,483
I-19 Revenue less expensesPrior year $6,858$108,032
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $207,515 across 4 lines filed
VIII-1f All other contributions, gifts and grants$207,515
VIII-1g Noncash contributions (included above)$3,440
VIII-1h Total contributions, gifts and grants$207,515
VIII-12 Total revenue$207,515
Part IX · Statement of functional expenses $99,483 across 9 lines filed
IX-4 Benefits paid to or for membersPrograms $28,992$28,992
IX-11b Legal feesManagement $1,690$1,690
IX-11c Accounting feesManagement $9,119$9,119
IX-11g Other fees for servicesPrograms $1,550 · Management $470$2,020
IX-12 Advertising and promotionPrograms $6,083 · Fundraising $6,083$12,166
IX-13 Office expensesPrograms $9,714 · Management $1,492 · Fundraising $1,492$12,698
IX-14 Information technologyPrograms $1,000$1,000
IX-23 InsurancePrograms $2,167$2,167
IX-24 Other expenses (24a–d)Programs $29,631$29,631
IX-25 Total functional expensesPrograms $79,137 · Management $12,771 · Fundraising $7,575$99,483
Part X · Balance sheet $114,927 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $6,858$114,927
X-16 Total assetsStart of year $6,858$114,927
X-17 Accounts payable and accrued expenses$37
X-26 Total liabilitiesStart of year $0$37
X-27 Net assets without donor restrictionsStart of year $6,858$57,519
X-28 Net assets with donor restrictions$57,371
X-32 Total net assets or fund balancesStart of year $6,858$114,890
X-33 Total liabilities and net assetsStart of year $6,858$114,927
Part XI · Reconciliation of net assets $114,890 net assets at year end
XI-1 Total revenue$207,515
XI-2 Total expenses$99,483
XI-3 Revenue less expenses$108,032
XI-4 Net assets at start of year$6,858
XI-10 Net assets at end of year$114,890

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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