2024-11-14T12:30:39-05:00 2024-06-30 232415973 HERBEIN COMPANY INC 8150 PERRY HWY STE 105 PITTSBURGH PA 15237 990EZ 2023-07-01 256726831 WPIAL SCHOLARSHIP FUND WPIAL TRUST WPIA 4129217181 2275 SWALLOW HILL ROAD BLDG 600 PITTSBURGH PA 15220 SCOTT SELTZER TRUSTEE 4129217181 2024-10-24 true true JAMES R HUNE CPA P00011898 4126359088 2024-10-25 2023 2024-10-15 13:58:12Z X X N/A X X 30919 X 4447 172 172 26300 26300 30919 22935 22935 7984 140299 3743 152026 X 98262 125892 42037 26134 140299 152026 140299 152026 X THE PRINCIPLE PURPOSE OF THE FUND IS TO AWARD SCHOLARSHIPS ANNUALLY TO STUDENT ATHLETES FROM SCHOOLS AND SCHOOL DISTRICTS COMPRISING DISTRICT 7. ANNUAL AWARDING OF SCHOLARSHIPS AND AWARDS TO STUDENT ATHLETES IN SCHOOLS COMPRISING THE WPIAL. 22935 22935 SCOTT SELTZER TRUSTEE 000.00 0 false false false false false false false false false TRUSTEES 2275 SWALLOW HILL ROAD BLDG 600 PITTSBURGH PA 15220 4129217181 false false false false false false false false false false false NONE NONE true X X 1 WPIAL AKA DISTRICT 7 OF THE PIAA WPIAL AKA DISTRICT 7 OF THE PIAA 231382410 10 true 22000 0 1 22000 0 true false false false false false false false false false false false false false false true true true X true true PART IV, SECTION D, LINE 3 EXECUTIVE DIRECTOR/TRUSTEE SHARES CONTROL AND PLAYS A ROLE IN SUPPORTED ORGANIZATION. PART IV, SECTION E, LINE 2A THE WPIAL SCHOLARSHIP FUND SUPPORTS THE WESTERN PENNSYLVANIA INTERSCHOLASTIC ATHLETIC FUND, AKA DISTRICT 7 OF THE PIAA. THE SOLE ACTIVITY OF THE ORGANIZATION IS TO INVEST THE SUPPORTED ORGANIZATION'S SCHOLARSHIP FUND AND PROVIDE YEARLY FUNDS TO THE SUPPORTED ORGANIZATION TO PAY OUT THOSE SCHOLARSHIPS. THE ORGANIZATION SHARES CONTROL AND PLAYS A ROLE IN THE SUPPORTED ORGANIZATION VIA THE EXECUTIVE DIRECTOR/TRUSTEE, AND THE SOLE ACTIVITY PART IV, SECTION E, LINE 2B THE ORGANIZATION (SCHOLARSHIP FUND) WAS CREATED TO KEEP THE INVESTING PORTION OF THE SUPPORTED ORGANZATION'S (WPIAL) ACTIVITIES SEPARATE FROM ITS OPERATING ACTIVITIES AS IT IN TURN SUPPORTS ANOTHER ORGANIZATION. DUE TO THE SHARED CONTROL BETWEEN THE ORGANIZATION'S, IT IS THE POSITION OF THIS ORGANIZATION THAT THE SUPPORTED ORGANIZATION WOULD BE ENGAGED IN THE PREVIOUSLY STATED ACTIVITIES AS THEY WERE NOT PROHIBITED FROM DOING SO, BUT CREATED THE SCHOLARSHIP FUND OUT OF CONVENIENCE. GOLFING OUTING 26300 26300 26300 26300 26300 FORM 990-EZ, PART I, LINE 16 EXPENSES SCHOLARSHIPS AWARDED 22,000 ANNUAL FEE 935 TOTAL 22,935 FORM 990-EZ, PART I, LINE 20 CHANGE IN MARKET VALUE 3,743 FORM 990-EZ, PART II, LINE 24 ACCOUNTS RECEIVABLE 42,037 26,134 TOTAL 42,037 26,134 FORM 990-EZ, PART III THE PRINCIPLE PURPOSE OF THE FUND IS TO AWARD SCHOLARSHIPS ANNUALLY TO STUDENT ATHLETES FROM SCHOOLS AND SCHOOL DISTRICTS COMPRISING DISTRICT 7.