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Will Dendy Memorial Foundation

Tax-deductible

Chattanooga, TN501(c)(3)Since 2020Recreation & Sports EIN 85-2898301Latest return filed May 15, 2026

On file with the IRSChattanooga, TNTax-exempt since Nov 2020Publicly supported — 509(a)(2)

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With the belief that a solid leader learns from a compassionate community, the Will Dendy Memorial Foundation is a fundraising campaign to help fund wrestling scholarship programs at the universty of tennseess at chattanooga and regional wrestling clubs of north georgia and southeast tennessee.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 85-2898301) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
34¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $8K a year · 21% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
34%
of spending
34% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
160.9 mo
of spending, in cash
160.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
0
of 6 voting members
None of 6 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$0
-100% vs prior year
Spent
$4K
To programs
34%
Net assets
$49K
By yearFY2020–FY2025
Revenue
$0
FY2025▼ -100%
Tap a bar for its year
Revenue by fiscal year
FY2020$50K
FY2021$61K
FY2022$63K
FY2023$57K
FY2024$900
FY2025$0
Expenses
$4K
FY2025▼ -62%
Tap a bar for its year
Expenses by fiscal year
FY2020$22K
FY2021$35K
FY2022$43K
FY2023$71K
FY2024$10K
FY2025$4K
Net assets
$49K
FY2025▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$28K
FY2021$54K
FY2022$75K
FY2023$61K
FY2024$53K
FY2025$49K

From the FY2025 Form 990 · see the original

990 PDF Support Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2020.

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

Where the money goes

34 cents of each dollar spent went to programs.

Program services 34% · $1K Management & general 66% · $2K

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

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Heather Dendy
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Jeff Rufolo
Director
$0Pt VII · Sec A
Jake Yost
Director
$0Pt VII · Sec A
Ethan Reeve
Director
$0Pt VII · Sec A
See Will Dendy Memorial Foundation executive salaries →

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

Funds wrestling scholarships and regional club programs.

Questions for Will Dendy Memorial Foundation

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1 program · in their own filed words · FY2025
01

Fund raising expense

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 85-2898301) · Dispute this line
Pt IX · Ln 25 · col B

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
Allan Jones FoundationFY2022$1K
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$0
Ln 12
Money outPt IX
$4K
Ln 25
Programscol B$1K
Managementcol C$2K
Owns and owesPt X
$49K
net assets · Ln 32
Cash and savingsLn 1–2$49K
Total assetsLn 16$49K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Total revenueLn 12$0
Assets in detailPt X, end of year
CashLn 1$49K
Cash and savings togetherLn 1–2$49K
Total assetsLn 16$49K
LiabilitiesLn 26$0
Net assetsLn 32$49K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$53K$49K
Total assetsLn 16$53K$49K
LiabilitiesLn 26$0$0
Net assetsLn 32$53K$49K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$1K$1K
Total functional expensesLn 25$4K$1K$2K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 15, 2026 $0$4K−$4K$49K 990 PDF
FY2024Filed with the IRS May 14, 2025 $900$10K−$9K$53K 990 PDF
FY2023Filed with the IRS May 13, 2024 $57K$71K−$13K$61K 990 PDF
FY2022Filed with the IRS May 10, 2023 $63K$43K$20K$75K 990 PDF
FY2021Filed with the IRS May 16, 2022 $61K$35K$26K$54K 990 PDF
FY2020Filed with the IRS May 15, 2021 $50K$22K$28K$28K 990 PDF

Schedules filed Part IV

A · Public support O · Explanations
See the full FY2025 990
Part I · Summary $0 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $900$0
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $900$0
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $9,601$3,652
I-18 Total expensesPrior year $9,601$3,652
I-19 Revenue less expensesPrior year −$8,701−$3,652
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $0 across 1 lines filed
VIII-12 Total revenue$0
Part IX · Statement of functional expenses $3,652 across 2 lines filed
IX-11c Accounting feesManagement $2,412$2,412
IX-11g Other fees for servicesPrograms $1,240$1,240
IX-25 Total functional expensesPrograms $1,240 · Management $2,412 · Fundraising $0$3,652
Part X · Balance sheet $48,956 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $52,608$48,956
X-16 Total assetsStart of year $52,608$48,956
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $52,608$48,956
X-32 Total net assets or fund balancesStart of year $52,608$48,956
X-33 Total liabilities and net assetsStart of year $52,608$48,956
Part XI · Reconciliation of net assets $48,956 net assets at year end
XI-1 Total revenue$0
XI-2 Total expenses$3,652
XI-3 Revenue less expenses−$3,652
XI-4 Net assets at start of year$52,608
XI-10 Net assets at end of year$48,956

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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