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    <ReturnTs>2025-10-01T08:35:27-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>BOYER &amp; RITTER LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>211 House Avenue</AddressLine1Txt>
        <CityNm>Camp Hill</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17011</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
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      <EIN>256726831</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WPIAL Scholarship Fund</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>WPIAL Trust</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WPIA</BusinessNameControlTxt>
      <PhoneNum>4129217181</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2275 Swallow Hill Road Building 60</AddressLine1Txt>
        <CityNm>Pittsburgh</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15220</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Scott Seltzer</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <PhoneNum>4129217181</PhoneNum>
      <SignatureDt>2025-09-30</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kyle R Evans CPA</PreparerPersonNm>
      <PTIN>P01834389</PTIN>
      <PhoneNum>7177617210</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <InvestmentIncomeAmt>6731</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>20000</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>18775</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>1225</GainOrLossFromSaleOfAssetsAmt>
      <OtherRevenueTotalAmt>1000</OtherRevenueTotalAmt>
      <TotalRevenueAmt>8956</TotalRevenueAmt>
      <OtherExpensesTotalAmt>25006</OtherExpensesTotalAmt>
      <TotalExpensesAmt>25006</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-16050</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>152026</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>598</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>136574</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>125892</BOYAmt>
        <EOYAmt>136574</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>26134</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>152026</BOYAmt>
        <EOYAmt>136574</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>152026</BOYAmt>
        <EOYAmt>136574</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>The principle pupose of the fund is to award scholarships annually to student athletes from schools and school districts comprising district 7.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ANNUAL AWARDING OF SCHOLARSHIPS AND AWARDS TO STUDENT ATHLETES IN SCHOOLS COMPRISING THE WPIAL.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>23005</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23005</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Scott Seltzer</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Trustees</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>2275 Swallow Hill Road Bldg 600</AddressLine1Txt>
          <CityNm>Pittsburgh</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15220</ZIPCd>
        </USAddress>
        <PhoneNum>4129217181</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
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      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>WPIAL AKA District 7 of the PIAA</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>231382410</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>1</GoverningDocumentListedInd>
        <SupportAmt>22000</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>22000</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>1</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>0</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>0</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>0</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
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        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>0</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>0</ContributionControllerInd>
        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType3SprtOrgAllGrp>
        <TimelyProvidedDocumentsInd>1</TimelyProvidedDocumentsInd>
        <OfficersCloseRelationshipInd>1</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>1</SupportedOrgVoiceInvestmentInd>
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      <Form990SchAType3FuncIntGrp>
        <ActivitiesTestInd>X</ActivitiesTestInd>
        <ActivitiesFurtherExemptPrpsInd>1</ActivitiesFurtherExemptPrpsInd>
        <ActivitiesEngagedOrgInvlmntInd>1</ActivitiesEngagedOrgInvlmntInd>
      </Form990SchAType3FuncIntGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section D, Line 3 - Role of Supported Organizations</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR/TRUSTEE SHARES CONTROL AND PLAYS A ROLE IN SUPPORTING THE ORGANIZATION.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section E, Line 2a - Explanation of Supported Organizations</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section E, Line 2b - Explanation of Organization's Position</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION (SCHOLARSHIP FUND) WAS CREATED TO KEEP THE INVESTING PORTION OF THE SUPPORTED ORGANIZATION'S (WPIAL) ACTIVITIES SEPERATE 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.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 4 - Other Investment Income</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Interest. Amount: 6,697. Description: Dividends. Amount: 34. Total Included on Form 990-EZ, line 4: 6,731.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8 - Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Unused scholarships. Amount: 1,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: SCHOLARSHIPS AWARDED. Amount: 22,000. Description: ANNUAL FEE. Amount: 1,006. Description: AWARDS AND MAILINGS. Amount: 2,000. Total to Form 990-EZ, line 16: 25,006.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: change in market value. Amount: 598.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24 - Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: . Beg. of Year Amount: 26,134. End of Year Amount: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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