WESTERN COLLEGIATE LACROSSE LEAGUE: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
WESTERN COLLEGIATE LACROSSE LEAGUE (EIN 71-0909498)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-05-07
IRS object ID
201511279349101291
Schema version
2013v4.0
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)
Return2015-05-07T01:56:33-07:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN931035204PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PHYLLIS J COOPER EABusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13441 NORTHSTAR DRAddressLine1
CitySTOCKTONCity
StateCAState
ZIP Code95209ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN710909498EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTERN COLLEGIATE LACROSSEBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12090 CHESTER DRIVEAddressLine1
CityPENNGROVECity
StateCAState
ZIP Code94951ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMIKE ANNALAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7074840551PhoneNum
Signature2015-05-07SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPhyllis J Cooper EAPreparerPersonNm
PTINP00434268PTIN
Phone2094738783PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$50,820FMVAssetsEOYAmt
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$118,288OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$118,288OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$118,288TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Total Adj Net Incm$118,288TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$4,800CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Adj Net Incm$4,800CompOfcrDirTrstAdjNetIncmAmt
Trav Conf Meeting Rev And Expnss$36,020TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Adj Net Incm$36,020TravConfMeetingAdjNetIncmAmt
Printing And Pub Rev And Expnss$47PrintingAndPubRevAndExpnssAmt
Printing And Pub Adj Net Incm$47PrintingAndPubAdjNetIncmAmt
Other Expenses Rev And Expnss$73,687OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$73,687OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$114,554TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$114,554TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$114,554TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$114,554TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$3,734ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$3,734AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,453CashBOYAmt
Cash EOY$2,940CashEOYAmt
Cash EOYFMV$2,940CashEOYFMVAmt
Sav And Temp Cash Invst BOY$45,783SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$47,800SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$47,800SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$80AcctRcvblAmt
Acct Rcvbl BOY-$150AcctRcvblBOYAmt
Acct Rcvbl EOY$80AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$80AcctRcvblEOYFMVAmt
Total Assets BOY$47,086TotalAssetsBOYAmt
Total Assets EOY$50,820TotalAssetsEOYAmt
Total Assets EOYFMV$50,820TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$47,086UnrestrictedBOYAmt
Unrestricted EOY$50,820UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$47,086TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$50,820TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$47,086TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$50,820TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$47,086TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$3,734ExcessRevenueOverExpensesAmt
Subtotal$50,820SubtotalAmt
Tot Net Ast Or Fund Balances EOY$50,820TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Total Distribution0.0TotalDistributionRt
Average Distribution0.0AverageDistributionRt
Adj Net Vl Noncharitable Assets$0AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$0AdjNonchrtblNetInvstIncmPctAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressWWW.WLL.COMWebsiteAddressTxt
Individual With BooksMIKE ANNALAIndividualWithBooksNm
Phone7074840551PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12090 CHESTER DRIVEAddressLine1
CityPENNGROVECity
StateCAState
ZIP Code94951ZIPCode
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
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
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MIKE ANNALA
2090 CHESTER DRIVEPENNGROVECA94951TREASURER5.00$1,600$0$0
RICHARD FLORY
1371 ARLINGTON DRCHICOCA95926SECRETARY10.00$1,600$0$0
GARY PODESTA
940 PERRELLI STGILROYCA95020PRESIDENT5.00$1,600$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1PROMOTED AND SUPPORTED AN ATHLETIC FRAMWORK FOR STUDENTS OF APPROXIMATELY 500 MEMBERSDescription1Txt
Expenses1$114,551Expenses1Amt

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
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
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$0ExpensesAndContributionsAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Private Operating Fndtn Ruling2007-06-30PrivateOperatingFndtnRulingDt
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$3,736CurrentYearAmt
Year1$1,746Year1Amt
Year2$5,410Year2Amt
Year3$1,460Year3Amt
Total$12,352TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Current Year$3,176CurrentYearAmt
Year1$1,484Year1Amt
Year2$4,599Year2Amt
Year3$1,241Year3Amt
Total$10,500TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$114,551CurrentYearAmt
Year1$108,583Year1Amt
Year2$102,216Year2Amt
Year3$105,798Year3Amt
Total$431,148TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$114,551CurrentYearAmt
Year1$108,583Year1Amt
Year2$102,216Year2Amt
Year3$105,798Year3Amt
Total$431,148TotalAmt

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
Total Grant Or Contri Pd Dur Yr$0TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Rev Part VII ProgramServiceRevPartVIIGrp (4 entries)

DescDescRelated Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt
OFFICAL FEES$21,410
GAME FEES$35,520
FINES$3,735
WCLL TOURNAMENT$6,567

Membership Dues And Assmnt MembershipDuesAndAssmntGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$51,000RelatedOrExemptFunctionIncmAmt

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$56RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$118,288RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$118,288TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
1ADUES EDUCATION FOR ATHLETICS
1BOFFICIAL FEES PAY OFFICALS FOR GAMES

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

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (12 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
OFFICALS FEES$40,519$0$40,519$0
OFFICALS TRAVEL EXPENSES$20,979$0$20,979$0
ASIGNERS FEES$1,165$0$1,165$0
BANK CHARGES$34$0$34$0
FILING FEES$10$0$10$0
FINAL FOUR TOURNAMENT$5,244$0$5,244$0
OFFICE SUPPLIES$302$0$302$0
PLAY OFF EXPENSES$2,937$0$2,937$0
SUPPLIES$253$0$253$0
TELEPHONE$388$0$388$0
ACCOUNTING$1,690$0$1,690$0
AWARDS AND TROPHIES$166$0$166$0

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (6 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
MEMBERSHIP DUES$51,000$0$51,000
GAME FEES$35,520$0$35,520
OFFICIAL FEES$21,410$0$21,410
WCLL TOURNAMENT INCOME$6,567$0$6,567
FINES$3,735$0$3,735
INTEREST$56$0$56

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