WESTERN COLLEGIATE LACROSSE LEAGUE: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
WESTERN COLLEGIATE LACROSSE LEAGUE (EIN 71-0909498)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-10-16
IRS object ID
202032909349100508
Schema version
2018v3.1
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)
Return2020-10-16T12:00:36-07:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

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 Begin2018-07-01TaxPeriodBeginDt

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 Line15068 Lawler AvenueAddressLine1Txt
CityFremontCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94536ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGreg MengisPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2020-10-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWilliam J HarrisonPreparerPersonNm
PTINP00086390PTIN
Phone5107934323PhoneNum
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2021-09-10 13:11:23ZBuildTS

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
Interest On Sav Rev And Expnss$16InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$16InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$16InterestOnSavingsAdjNetIncmAmt
Other Income Rev And Expnss$121,181OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$121,197TotalRevAndExpnssAmt
Total Net Invst Incm$16TotalNetInvstIncmAmt
Total Adj Net Incm$16TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$4,800CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Adj Net Incm$4,800CompOfcrDirTrstAdjNetIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$4,800CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$1,225AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$1,225AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$1,225AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$10TaxesRevAndExpnssAmt
Taxes Adj Net Incm$10TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$10TaxesDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss$2,692TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Adj Net Incm$2,692TravConfMeetingAdjNetIncmAmt
Trav Conf Meeting Dsbrs Chrtbl$2,692TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$100,357OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$100,357OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$100,357OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$109,084TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$109,084TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$109,084TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$109,084TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$109,084TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$109,084TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$12,113ExcessRevenueOverExpensesAmt
Net Investment Income$16NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,495CashBOYAmt
Sav And Temp Cash Invst BOY$60,476SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$67,535SavAndTempCashInvstEOYAmt
Acct Rcvbl$9,014AcctRcvblAmt
Acct Rcvbl EOY$9,014AcctRcvblEOYAmt
Total Assets BOY$61,971TotalAssetsBOYAmt
Total Assets EOY$76,549TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Accounts Payable EOY$2,465AccountsPayableEOYAmt
Total Liabilities EOY$2,465TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$61,971UnrestrictedBOYAmt
Unrestricted EOY$74,084UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$61,971TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$74,084TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$61,971TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$76,549TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$61,971TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$12,113ExcessRevenueOverExpensesAmt
Subtotal$74,084SubtotalAmt
Tot Net Ast Or Fund Balances EOY$74,084TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$105,311AdjustedQlfyDistriYr1Amt
Adjusted Qlfy Distri Yr2$138,169AdjustedQlfyDistriYr2Amt
Adjusted Qlfy Distri Yr3$120,201AdjustedQlfyDistriYr3Amt
Adjusted Qlfy Distri Yr4$122,348AdjustedQlfyDistriYr4Amt
Adj Nonchrtbl Net Invst Incm Pct$0AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$109,084QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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
Form990 T FiledfalseForm990TFiledInd
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd
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$1,600
Panchito Ojeda
255 Citrine CtChristiansburgVA24073Secretary3.00$1,600
Aaron Myers
4340 Maury AveLong BeachCA90807President1.00$1,600
Samuel Vogel-Seidenberg
355 Ridge RoadNovatoCA94947Vice President2.00$0
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$107,563Expenses1Amt

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

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$109,084ExpensesAndContributionsAmt
Qualifying Distributions$109,084QualifyingDistributionsAmt
Adjusted Qualifying Distri$109,084AdjustedQualifyingDistriAmt

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$109,084CurrentYearAmt
Year1$105,311Year1Amt
Year2$138,169Year2Amt
Year3$120,202Year3Amt
Total$472,766TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$109,084CurrentYearAmt
Year1$105,311Year1Amt
Year2$138,169Year2Amt
Year3$120,202Year3Amt
Total$472,766TotalAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
Current Year$76,549CurrentYearAmt
Year1$61,971Year1Amt
Year2$52,629Year2Amt
Year3$55,309Year3Amt
Total$246,458TotalAmt

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

FieldValueIRS element (for citing)
Current Year$76,549CurrentYearAmt
Year1$61,971Year1Amt
Year2$52,629Year2Amt
Year3$55,309Year3Amt
Total$246,458TotalAmt

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

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Rev Part VII ProgramServiceRevPartVIIGrp (6 entries)

DescDescRelated Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt
Fines$1,000
Game Fees$65,398
Membership Dues$53,800
Misc income$983
Official Fees
WCLL Tournament Income

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$16RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$121,197RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$121,197TotalIncomeProducingActyAmt

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$1,225Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$1,225AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,225DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (9 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Awards & Trophies$209$209$209
Bank charge$6$6$6
FILING FEE$70$70$70
Final Four Tournament$5,414$5,414$5,414
MCLA Conference Fee$30,000$30,000$30,000
Office Supplies$200$200$200
Officials Fees and Travel$63,886$63,886$63,886
Postage$77$77$77
Tournament Insurance$495$495$495

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
Fines$1,000
Game Fees$65,398
Membership Dues$53,800
Misc income$983

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFranchise Tax BoardCategoryTxt
Amt$10Amt
Adjusted Net Income$10AdjustedNetIncomeAmt
Disbursements Charitable Prps$10DisbursementsCharitablePrpsAmt

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