WEST MICHIGAN AVIATION ACADEMY FOUNDATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WEST MICHIGAN AVIATION ACADEMY FOUNDATION (EIN 82-4783279)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-03-12
- IRS object ID
- 202420729349301012
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-12T11:50:46-04:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382621598 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONROE SWEERIS & TROMP PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6617 CROSSINGS DR SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 495087358 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 824783279 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MICHIGAN AVIATION ACADEMY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 6164468886 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5363 44TH STREET SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49512 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERRY RUSSELL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6164468886 | PhoneNum |
| Signature | 2024-03-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TERRY | PersonFirstNm |
| Person Last | RUSSELL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 888008888 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CAROLYN M VAN ALLEN | PreparerPersonNm |
| PTIN | P00441775 | PTIN |
| Phone | 6165545800 | PhoneNum |
| Preparation | 2024-03-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TERRY RUSSELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5363 44TH STREET SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49512 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,631,143 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WMAAFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE FOUNDATIONS ROLE IS TO CULTIVATE DONORS AND PRIVATE PHILANTHROPY, IN SUPPORT OF WEST MICHIGAN AVIATION ACADEMY IN ORDER TO PROMOTE THEIR EDUCATIONAL PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 281 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,670,015 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,611,765 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $88 | PYInvestmentIncomeAmt |
| CY Investment Income | $59 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$321,538 | PYOtherRevenueAmt |
| CY Other Revenue | -$365,749 | CYOtherRevenueAmt |
| PY Total Revenue | $2,348,565 | PYTotalRevenueAmt |
| CY Total Revenue | $1,246,075 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,234,691 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,067,073 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $32,864 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $8,449 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $48,043 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $121,878 | PYOtherExpensesAmt |
| CY Other Expenses | $73,677 | CYOtherExpensesAmt |
| PY Total Expenses | $2,389,433 | PYTotalExpensesAmt |
| CY Total Expenses | $1,149,199 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$40,868 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $96,876 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,682,990 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,889,329 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $228,582 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $338,045 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,454,408 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,551,284 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO RECEIVE CONTRIBUTIONS, DONATIONS AND FUNDS TO SUPPORT THE WEST MICHIGAN AVIATION ACADEMY THROUGH FINANCIAL GRANTS IN ORDER TO PROMOTE THEIR EDUCATIONAL PROGRAMS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,067,073 | ExpenseAmt |
| Grant | $1,067,073 | GrantAmt |
| Desc | GRANTS AWARDED AND FUNDS DISTRIBUTED FOR THE BENEFIT OF WEST MICHIGAN AVIATION ACADEMY IN ORDER TO PROMOTE THEIR EDUCATIONAL PROGRAMS AND FOR OTHER SIMILAR NON-PROFIT PURPOSES. | Desc |
| Total Program Service Expenses | $1,067,073 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MEGGAN GEORGE | PersonNm |
| Phone | 6164468886 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5363 44TH STREET | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49512 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TERRY RUSSELL | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE JOHNS | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PEGGY KOENIGSKNECHT | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AL SMITH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY FISHER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LOUIS C SENO JR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RON BAUM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICK FIDDLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICK DEVOS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN MCALINDON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RYAN DEMOOR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MEGGAN GEORGE | ||||||
| DIRECTOR OF | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $856,186 | FundraisingAmt |
| All Other Contributions | $755,579 | AllOtherContributionsAmt |
| Noncash Contributions | $39,050 | NoncashContributionsAmt |
| Total Contributions | $1,611,765 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59 | TotalRevenueColumnAmt |
| Exclusion | $59 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $19,319 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $856,186 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $385,068 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$365,749 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,246,075 | TotalRevenueColumnAmt |
| Exclusion | $59 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,067,073 | TotalAmt |
| Program Services | $1,067,073 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,464 | TotalAmt |
| Management And General | $28,464 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,449 | TotalAmt |
| Fundraising | $8,449 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,880 | TotalAmt |
| Fundraising | $25,880 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,996 | TotalAmt |
| Management And General | $5,599 | ManagementAndGeneralAmt |
| Fundraising | $4,397 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,273 | TotalAmt |
| Fundraising | $1,273 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,747 | TotalAmt |
| Fundraising | $2,747 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SPECIAL EVENTS | $739 | $739 | |
| DUES AND FEES | $20 | $20 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,558 | TotalAmt |
| Fundraising | $4,558 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,149,199 | TotalAmt |
| Program Services | $1,067,073 | ProgramServicesAmt |
| Management And General | $34,083 | ManagementAndGeneralAmt |
| Fundraising | $48,043 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $551,649 | BOYAmt |
| EOY | $638,807 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,203 | BOYAmt |
| EOY | $863,088 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,765,138 | BOYAmt |
| EOY | $1,387,434 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,682,990 | BOYAmt |
| EOY | $2,889,329 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,582 | BOYAmt |
| EOY | $13,045 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,000 | BOYAmt |
| EOY | $325,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,582 | BOYAmt |
| EOY | $338,045 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $332,097 | BOYAmt |
| EOY | $300,635 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,122,311 | BOYAmt |
| EOY | $2,250,649 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,454,408 | BOYAmt |
| EOY | $2,551,284 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,682,990 | BOYAmt |
| EOY | $2,889,329 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $96,876 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3,112,934 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,256,650 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,670,015 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,611,765 | CurrentTaxYearAmt |
| Total | $9,651,364 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3,112,934 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,256,650 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,670,015 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,611,765 | CurrentTaxYearAmt |
| Total | $9,651,364 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,560,140 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,091,224 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $166 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $351 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $59 | CurrentTaxYearAmt |
| Total | $664 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,652,028 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $46,349 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.52750 | PublicSupportCY170Pct |
| Public Support PY170 | 0.49830 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,631,143 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $385,068 | OtherRevenueAmt |
| Revenue Not Reported | $385,068 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,246,075 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,246,075 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,534,267 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $385,068 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $385,068 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,149,199 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,149,199 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | MANAGEMENT BELIEVES THE FOUNDATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | FUNDRAISING EVENT DIRECT EXPENSE 385,068 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | FUNDRAISING EVENT DIRECT EXPENSE 385,068 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | LEADERS OF TOMO | Event1Nm |
| Gross Receipts Event1 | $826,821 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $807,502 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $19,319 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $89,781 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $263,138 | OtherDirectExpensesEvent1Amt |
| Event2 | BROADING HORIZO | Event2Nm |
| Gross Receipts Event2 | $48,684 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $48,684 | CharitableContriEvent2Amt |
| Food And Beverage Event2 | $8,611 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $23,538 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $875,505 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $856,186 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $19,319 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $98,392 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $286,676 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $385,068 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$365,749 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MICHIGAN AVIATION ACADEMY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5363 44TH STREET SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49512 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 271061016 | RecipientEIN |
| IRC Section | 115 | IRCSectionDesc |
| Cash Grant | $1,067,073 | CashGrantAmt |
| Purpose Of Grant | SCHOLARSHIP & CONSTR | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 1 | TotalOtherOrgCnt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | AUCTION ITEMS | Desc |
| Contribution | 13 | ContributionCnt |
| Noncash Contributions Rpt F990 | $39,050 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE DIRECTOR OF DEVELOPMENT, THE BOARD PRESIDENT AND BOARD TREASURER PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH INDIVIDUAL SHALL DISCLOSE TO THE WMAA FOUNDATION ANY PERSONAL INTEREST WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE WMAA FOUNDATION AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. ANNUALLY THE FOUNDATION BOARD MEMBERS SIGN A STATEMENT THAT DOCUMENT ANY RELATIONSHIPS THAT MIGHT BE A CONFLICT OR INTEREST OR CERTIFYING THAT THERE ARE NO CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | FUNDRAISING EVENT DIRECT EXPENSE 385,069 FUNDRAISING EVENT DIRECT EXPENSE -385,069 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MICHIGAN AVIATION ACADEMY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5363 44TH STREET SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49512 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | SCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 115 | ExemptCodeSectionTxt |
| Public Charity Status | 6 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MICHIGAN AVIATION ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $1,067,073 | InvolvedAmt |
| Method Of Amount Determination | BOOK VALUE | MethodOfAmountDeterminationTxt |
Comments