WESTERN COLLEGIATE LACROSSE LEAGUE: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WESTERN COLLEGIATE LACROSSE LEAGUE (EIN 71-0909498)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-01-29
IRS object ID
202420299349100712
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-29T11:09:28-08:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN942539211PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Harrison Accounting Group IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line139355 California Street Ste 301AddressLine1Txt
CityFremontCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94538ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN710909498EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Western Collegiate LacrosseBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone5104681175PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11889 Travertine WayAddressLine1Txt
CityUnion CityCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94587ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGreg MengisPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2024-01-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstGregPersonFirstNm
Person LastMengisPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWilliam J HarrisonPreparerPersonNm
PTINP00086390PTIN
Phone5107934323PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$0FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Other Income Rev And Expnss$124,179OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$124,179TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$6,000CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Adj Net Incm$6,000CompOfcrDirTrstAdjNetIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$6,000CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$1,210AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$1,210AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$1,210AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$4,305OtherProfFeesRevAndExpnssAmt
Other Prof Fees Adj Net Incm$4,305OtherProfFeesAdjNetIncmAmt
Other Prof Fees Dsbrs Chrtbl$4,305OtherProfFeesDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss$33,022TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Adj Net Incm$33,022TravConfMeetingAdjNetIncmAmt
Trav Conf Meeting Dsbrs Chrtbl$33,022TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$82,948OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$82,948OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$82,948OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$127,485TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$127,485TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$127,485TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$2,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$2,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$129,485TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$127,485TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$129,485TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$5,306ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$46,969SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$26,628SavAndTempCashInvstEOYAmt
Acct Rcvbl$33,870AcctRcvblAmt
Acct Rcvbl BOY$21,173AcctRcvblBOYAmt
Acct Rcvbl EOY$33,870AcctRcvblEOYAmt
Total Assets BOY$68,142TotalAssetsBOYAmt
Total Assets EOY$60,498TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Accounts Payable BOY$2,248AccountsPayableBOYAmt
Total Liabilities BOY$2,248TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$65,894NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$60,498NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$65,894TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$60,498TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$68,142TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$60,498TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$65,894TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$5,306ExcessRevenueOverExpensesAmt
Subtotal$60,588SubtotalAmt
Other Decreases$90OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$60,498TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website Addresswww.wll.comWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Greg MengisBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5104681175PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line15068 Lawler AvenueAddressLine1Txt
CityFremontCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94536ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Gregory Mengis
5068 Lawler AveFremontCA94536Treasurer2.00$2,000
Bobby Dabreio
680 Graves AveSan Luis ObispoCA93401Secretary3.00$0
Michael Gillespie
884 Lariat LoopGaltCA95632President3.00$2,000
Samuel Vogel-Seidenberg
355 Ridge RoadNovatoCA94947Vice President2.00$2,000
Christopher Calvarese
651 Moraga Road Apt 4MoragaCA94556Director1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1Promoted and Supported An Athletic Framework for Students of Approximately 500 MembersDescription1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$129,485ExpensesAndContributionsAmt
Qualifying Distributions$129,485QualifyingDistributionsAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$129,485CurrentYearAmt
Year1$115,851Year1Amt
Year2$7,545Year2Amt
Year3$87,934Year3Amt
Total$340,815TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$129,485CurrentYearAmt
Year1$115,851Year1Amt
Year2$7,545Year2Amt
Year3$87,934Year3Amt
Total$340,815TotalAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
Year2$1,105,745Year2Amt
Year3$112,140Year3Amt
Total$1,217,885TotalAmt

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

FieldValueIRS element (for citing)
Year2$105,745Year2Amt
Year3$112,140Year3Amt
Total$217,885TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1Los Gatos High SchoolBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line120 High School CtAddressLine1Txt
CityLos GatosCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95030ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipCharitableRecipientRelationshipTxt
Recipient Foundation Status501(c)(3)RecipientFoundationStatusTxt
Grant Or Contribution PurposeContributionGrantOrContributionPurposeTxt
Amt$2,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$2,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl (6 entries)

DescDescRelated Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt
Fines$2,130
Game Fees$62,015
Membership Dues$55,500
Misc income$1,910
Official Fees
WCLL Tournament Income$2,624

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$124,179RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$124,179TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryAccounting feesCategoryTxt
Amt$1,210Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$1,210AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,210DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (8 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Bank charge$80$80$80
Broadcast,livestream$7,716$7,716$7,716
Meals$295$295$295
Officials's Game pmt$72,000$72,000$72,000
Postage$87$87$87
Tournament Insurance$450$450$450
Tournament operations$1,300$1,300$1,300
Trainers$1,020$1,020$1,020

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
Fines$2,130
Game Fees$62,015
Membership Dues$55,500
Misc income$1,910
WCLL Tournament Income$2,624

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryAssigner's expenseCategoryTxt
Amt$4,305Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$4,305AdjustedNetIncomeAmt
Disbursements Charitable Prps$4,305DisbursementsCharitablePrpsAmt

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