Nonprofit · EIN 38-2945605
WESTERN INSURANCE SCHOLARSHIP FOUNDATION
Tax-exempt · ANN ARBOR, MI 48108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $63,954 | $61,449 | $2,505 | $324,633 | $0 | $324,633 |
| December 31, 2024 | 990-EZ | $77,387 | $62,545 | $14,842 | $337,128 | $0 | $337,128 |
| December 31, 2023 | 990-EZ | $62,632 | $56,445 | $6,187 | $322,286 | $0 | $322,286 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $56,480
- Investment income
- $10,133
- Net income from fundraising events
- -$2,659
Expenses
- Grants and similar amounts paid
- $58,000
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,900
- Other expenses
- $1,549
- Program services (functional)
- $58,000
Balance sheet and other
- Total assets, start of year
- $337,128
- Total assets, end of year
- $324,633
- Total liabilities, end of year
- $0
- Net assets, end of year
- $324,633
- Cash, savings and investments
- $324,633
- Gross receipts
- $92,513
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAMELA EMMENDORFER | CHAIR | 0.5 | $0 |
| PAUL ANDERSON | VICE CHAIR | 0.5 | $0 |
| MICHAEL KAPNICK | TREASURER | 0.5 | $0 |
| MICHAEL MAURER | SECRETARY | 0.5 | $0 |
| THOMAS WESTRAN | MEMBER | 0.5 | $0 |
| DANIELLE F SUSSER | MEMBER | 0.5 | $0 |
| TOM ANDERSON | MEMBER | 0.5 | $0 |
| TOM HUMPHREYS | MEMBER | 0.5 | $0 |
| BRAD RUTGERS | MEMBER | 0.5 | $0 |
| TIMOTHY MANN | MEMBER | 0.5 | $0 |
| DAVID A BROWN | MEMBER | 0.5 | $0 |
| SCOTT GAFFNER | MEMBER | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAMELA EMMENDORFER | CHAIR | 0.5 | $0 |
| PAUL ANDERSON | VICE CHAIR | 0.5 | $0 |
| MICHAEL KAPNICK | TREASURER | 0.5 | $0 |
| MICHAEL MAURER | SECRETARY | 0.5 | $0 |
| THOMAS WESTRAN | MEMBER | 0.5 | $0 |
| DANIELLE F SUSSER | MEMBER | 0.5 | $0 |
| TOM ANDERSON | MEMBER | 0.5 | $0 |
| TOM HUMPHREYS | MEMBER | 0.5 | $0 |
| BRAD RUTGERS | MEMBER | 0.5 | $0 |
| AL GILECZEK | MEMBER | 0.5 | $0 |
| DAVID A BROWN | MEMBER | 0.5 | $0 |
| SCOTT GAFFNER | MEMBER | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS WESTRAN | CHAIR | 0.5 | $0 |
| PAUL ANDERSON | VICE CHAIR | 0.5 | $0 |
| MICHAEL KAPNICK | TREASURER | 0.5 | $0 |
| MICHAEL MAURER | SECRETARY | 0.5 | $0 |
| LISA LEMANSKI | MEMBER | 0.5 | $0 |
| DANIELLE F SUSSER | MEMBER | 0.5 | $0 |
| TOM ANDERSON | MEMBER | 0.5 | $0 |
| TOM HUMPHREYS | MEMBER | 0.5 | $0 |
| BRAD RUTGERS | MEMBER | 0.5 | $0 |
| AL GILECZEK | MEMBER | 0.5 | $0 |
| DAVID A BROWN | MEMBER | 0.5 | $0 |
| SCOTT GAFFNER | MEMBER | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1201 BRIARWOOD CIR, ANN ARBOR, MI 48108-1690
- In care of
- % KAREN E LIVINGSTON-WILSON
- Signed the 990-EZ
- MICHAEL KAPNICK, TREASURER
- Phone
- (517) 265-1890
- Return prepared by
- MANER COSTERISAN PC
Mission
THE ORGANIZATION HAS BEEN ESTABLISHED TO AWARD INDIVIDUAL SCHOLARSHIPS TO UNDERGRADUATE STUDENTS PURSUING AN INSURANCE CAREER. THE INDIVIDUAL MUST SHOW A NEED FOR THE SCHOLARSHIP. GRADE POINT AVERAGE AND COMMUNITY INSURANCE INDUSTRY INVOLVEMENT ARE ALSO CONSIDERED.
Program accomplishments
- THE ORGANIZATION PROVIDED SCHOLARSHIPS FOR STUDENTS PURSUING COLLEGE DEGREES IN INSURANCE-RELATED PROGRAMS.Expenses $58,000 · grants $58,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-2945605
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82Z)
- Assets (IRS master file)
- $324,633
- Income (IRS master file)
- $92,513
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $63,954 | $61,449 | $324,633 | IRS |
| 990-EZ | December 2024 | $77,387 | $62,545 | $337,128 | XML |
| 990-EZ | December 2023 | $62,632 | $56,445 | $322,286 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2945605).
Questions about WESTERN INSURANCE SCHOLARSHIP FOUNDATION
- What is the EIN of WESTERN INSURANCE SCHOLARSHIP FOUNDATION?
- The employer identification number (EIN) of WESTERN INSURANCE SCHOLARSHIP FOUNDATION is 38-2945605.
- Is WESTERN INSURANCE SCHOLARSHIP FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to WESTERN INSURANCE SCHOLARSHIP FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN INSURANCE SCHOLARSHIP FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WESTERN INSURANCE SCHOLARSHIP FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN INSURANCE SCHOLARSHIP FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of WESTERN INSURANCE SCHOLARSHIP FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does WESTERN INSURANCE SCHOLARSHIP FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $63,954, expenses of $61,449 and total assets of $324,633 at year end.
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