WESTERN COLLEGIATE LACROSSE LEAGUE: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
WESTERN COLLEGIATE LACROSSE LEAGUE (EIN 71-0909498)
Tax period
2015-07-01 to 2016-06-30
Filed
2016-12-20
IRS object ID
201613559349100501
Schema version
2015v2.0
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)
Return2016-12-20T14:15:42-08:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BALDWIN MCGAUGHEY & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1737 SOUTHPOINT BLVD STE KAddressLine1Txt
CityPETALUMACityNm
State AbbreviationCAStateAbbreviationCd
ZIP949547462ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

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
Phone7074840551PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12090 CHESTER DRIVEAddressLine1Txt
CityPENNGROVECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94951ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMIKE ANNALAPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2016-12-20SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNINA M ALEJOSPreparerPersonNm
PTINP01386237PTIN
Phone7077623517PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$55,309FMVAssetsEOYAmt
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$58InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$58InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$58InterestOnSavingsAdjNetIncmAmt
Other Income Rev And Expnss$125,542OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$125,542OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$125,600TotalRevAndExpnssAmt
Total Net Invst Incm$58TotalNetInvstIncmAmt
Total Adj Net Incm$125,600TotalAdjNetIncmAmt
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$1,725AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$1,725AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$1,725AccountingFeesChrtblPrpsAmt
Trav Conf Meeting Rev And Expnss$22,072TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Adj Net Incm$22,072TravConfMeetingAdjNetIncmAmt
Trav Conf Meeting Dsbrs Chrtbl$22,072TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$91,605OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$91,605OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$91,605OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$120,202TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$120,202TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$120,202TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$120,202TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$120,202TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$120,202TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$5,398ExcessRevenueOverExpensesAmt
Net Investment Income$58NetInvestmentIncomeAmt
Adjusted Net Income$5,398AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$9,851CashBOYAmt
Cash EOY$2,337CashEOYAmt
Cash EOYFMV$2,337CashEOYFMVAmt
Sav And Temp Cash Invst BOY$40,060SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$52,282SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$52,282SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$690AcctRcvblAmt
Acct Rcvbl EOY$690AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$690AcctRcvblEOYFMVAmt
Total Assets BOY$49,911TotalAssetsBOYAmt
Total Assets EOY$55,309TotalAssetsEOYAmt
Total Assets EOYFMV$55,309TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$49,911UnrestrictedBOYAmt
Unrestricted EOY$55,309UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$49,911TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$55,309TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$49,911TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$55,309TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$49,911TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$5,398ExcessRevenueOverExpensesAmt
Subtotal$55,309SubtotalAmt
Tot Net Ast Or Fund Balances EOY$55,309TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$122,348AdjustedQlfyDistriYr1Amt
Net Investment Income Pct$1NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$1AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$120,202QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$1InvestmentIncomeExciseTaxAmt
Subtotal$1SubtotalAmt
Tax Based On Investment Income$1TaxBasedOnInvestmentIncomeAmt
Tax Due$1TaxDueAmt

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
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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 Line1MIKE ANNALABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7074840551PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12090 CHESTER DRIVEAddressLine1Txt
CityPENNGROVECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94951ZIPCd
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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
MIKE ANNALA
2090 CHESTER DRIVEPENNGROVECA94951Treasurer5.00$1,600
FRANCISCO OJEDA
325 BOND AVEPETALUMACA94954Secretary10.00$1,600
AARON MYERS
1175 AMHERST AVE NO 7LOS ANGELESCA90049President5.00$1,600
MIKE GILLESPIE
2090 CHESTER DRIVEPENNGROVECA94951Vice President5.00$0
MARK LEA
2090 CHESTER DRIVEPENNGROVECA94951Director1.00$0
LARRY BOEHM
2090 CHESTER DRIVEPENNGROVECA94951Director1.00$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 MEMBERS.Description1Txt
Expenses1$120,202Expenses1Amt

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$120,202ExpensesAndContributionsAmt
Qualifying Distributions$120,202QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$1PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$120,201AdjustedQualifyingDistriAmt

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$120,202CurrentYearAmt
Year1$122,348Year1Amt
Year2$114,551Year2Amt
Year3$108,583Year3Amt
Total$465,684TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$120,202CurrentYearAmt
Year1$122,348Year1Amt
Year2$114,551Year2Amt
Year3$108,583Year3Amt
Total$465,684TotalAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
Current Year$55,309CurrentYearAmt
Year1$49,911Year1Amt
Year2$50,820Year2Amt
Year3$47,086Year3Amt
Total$203,126TotalAmt

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

FieldValueIRS element (for citing)
Current Year$55,309CurrentYearAmt
Year1$49,911Year1Amt
Year2$50,820Year2Amt
Year3$47,086Year3Amt
Total$203,126TotalAmt

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 (5 entries)

DescDescRelated Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt
FINES$1,740
GAME FEES$58,635
MEMBERSHIP DUES$56,000
OFFICAL FEES$717
WCLL TOURNAMENT INCOME$8,450

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$58RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$125,600RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$125,600TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (6 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
1aused for education and support for an athletic framework for students
1bused for education and support for an athletic framework for students
1cused for education and support for an athletic framework for students
1dused for education and support for an athletic framework for students
1used for education and support for an athletic framework for students
3used for education and support for an athletic framework for students

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)
CategoryACCOUNTINGCategoryTxt
Amt$1,725Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$1,725AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,725DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (11 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ADVERTISING$1,000$1,000$1,000
ASSIGNERS FEES$2,390$2,390$2,390
AWARDS & TROPHIES$569$569$569
BANK CHARGES$220$220$220
FILING FEES$10$10$10
FINAL FOUR TOURNAMENT$8,771$8,771$8,771
MCLA CONFERENCE FEE$32,000$32,000$32,000
OFFICALS FEES$45,760$45,760$45,760
OFFICE SUPPLIES$199$199$199
POSTAGE$111$111$111
TOURNAMENT INSURANCE$575$575$575

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
FINES$1,740$1,740
GAME FEES$58,635$58,635
MEMBERSHIP DUES$56,000$56,000
OFFICAL FEES$717$717
WCLL TOURNAMENT INCOME$8,450$8,450

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