WESTERN COLLEGIATE LACROSSE LEAGUE: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: WESTERN COLLEGIATE LACROSSE LEAGUE (EIN 71-0909498)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2021-10-13
IRS object ID: 202112869349100131
Schema version: 2020v4.0
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-PF
Accounting Fees Schedule
Other Expenses Schedule
Other Income Schedule2

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-10-13T17:17:35-07:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	942539211	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Harrison Accounting Group Inc	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	39355 California Street Ste 301	AddressLine1Txt
City	Fremont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94538	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	710909498	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Western Collegiate Lacrosse	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	5104681175	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1889 Travertine Way	AddressLine1Txt
City	Union City	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94587	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Greg Mengis	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2021-10-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Greg	PersonFirstNm
Person Last	Mengis	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	William J Harrison	PreparerPersonNm
PTIN	P00086390	PTIN
Phone	5107934323	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$0	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Other Income Rev And Expnss	$1,150	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$1,150	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$4,800	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Adj Net Incm	$4,800	CompOfcrDirTrstAdjNetIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$4,800	CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$1,925	AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm	$1,925	AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps	$1,925	AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss	$820	OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm	$820	OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl	$820	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$7,545	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$7,545	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$7,545	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$7,545	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$7,545	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$7,545	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$6,395	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$93,141	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$96,181	SavAndTempCashInvstEOYAmt
Acct Rcvbl	$9,564	AcctRcvblAmt
Acct Rcvbl BOY	$18,999	AcctRcvblBOYAmt
Acct Rcvbl EOY	$9,564	AcctRcvblEOYAmt
Total Assets BOY	$112,140	TotalAssetsBOYAmt
Total Assets EOY	$105,745	TotalAssetsEOYAmt
Total Assets EOYFMV	$0	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$112,140	NoDonorRstrNetAssestsBOYAmt
Tot Net Ast Or Fund Balances BOY	$112,140	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$105,745	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$112,140	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$105,745	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$112,140	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$6,395	ExcessRevenueOverExpensesAmt
Subtotal	$105,745	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$105,745	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	Yes (true)	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	www.wll.com	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	Greg Mengis	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5104681175	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	5068 Lawler Avenue	AddressLine1Txt
City	Fremont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94536	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
Gregory Mengis
5068 Lawler Ave	Fremont	CA	94536	Treasurer	2.00	$1,600
Bobby Dabreio
680 Graves Ave	San Luis Obispo	CA	93401	Secretary	3.00	$1,600
Michael Gillespie
884 Lariat Loop	Galt	CA	95632	President	3.00	$1,600
Samuel Vogel-Seidenberg
355 Ridge Road	Novato	CA	94947	Vice President	2.00	$0
Christopher Calvarese
651 Moraga Road Apt 4	Moraga	CA	94556	Director	1.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	Promoted and Supported An Athletic Framework for Students of Approximately 500 Members	Description1Txt
Expenses1	$7,545	Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

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

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Sect4942j3j5 Fndtn And Frgn Org	Yes (X)	Sect4942j3j5FndtnAndFrgnOrgInd

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$7,545	ExpensesAndContributionsAmt
Qualifying Distributions	$7,545	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$7,545	AdjustedQualifyingDistriAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Field	Value	IRS element (for citing)
Section4942j3	Yes (X)	Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

Field	Value	IRS element (for citing)
Current Year	$0	CurrentYearAmt
Total	$0	TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Current Year	$7,545	CurrentYearAmt
Year1	$87,934	Year1Amt
Year2	$109,084	Year2Amt
Year3	$105,311	Year3Amt
Total	$309,874	TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Field	Value	IRS element (for citing)
Current Year	$7,545	CurrentYearAmt
Year1	$87,934	Year1Amt
Year2	$109,084	Year2Amt
Year3	$105,311	Year3Amt
Total	$309,874	TotalAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
Current Year	$1,105,745	CurrentYearAmt
Year1	$112,140	Year1Amt
Year2	$76,549	Year2Amt
Year3	$61,971	Year3Amt
Total	$1,356,405	TotalAmt

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

Field	Value	IRS element (for citing)
Current Year	$105,745	CurrentYearAmt
Year1	$112,140	Year1Amt
Year2	$76,549	Year2Amt
Year3	$61,971	Year3Amt
Total	$356,405	TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Rev Part VII ProgramServiceRevPartVIIGrp (6 entries)

DescDesc	Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt
Fines	$1,150
Game Fees
Membership Dues
Misc income
Official Fees
WCLL Tournament Income

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$1,150	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$1,150	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	Tax preparation fee	CategoryTxt
Amt	$1,925	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$1,925	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$1,925	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Adjusted Net IncomeAdjustedNetIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Bank charge	$60	$60	$60
FILING FEE	$179	$179	$179
Postage	$31	$31	$31
Tournament Insurance	$550	$550	$550

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

Field	Value	IRS element (for citing)
Desc	Fines	Desc
Revenue And Expenses Per Books	$1,150	RevenueAndExpensesPerBooksAmt

WESTERN COLLEGIATE LACROSSE LEAGUE: Form 990PF, tax year 2020

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

Qualifying Distributions QualifyingDistributionsGrp

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Total Assets TotalAssetsGrp

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

Supplementary Information SupplementaryInformationGrp

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Rev Part VII ProgramServiceRevPartVIIGrp (6 entries)

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

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