WMA FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- WMA FOUNDATION (EIN 68-0474336)
- Tax period
- 2024-06-01 to 2025-05-31
- Filed
- 2026-04-15
- IRS object ID
- 202601059349100820
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-15T10:37:08-07:00 | ReturnTs |
| Tax Period End | 2025-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 200276349 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MUN CPAs LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2901 Douglas Blvd Ste 290 | AddressLine1Txt |
| City | Roseville | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95661 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680474336 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WMA Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WMAF | BusinessNameControlTxt |
| Phone | 9164487002 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2295 Gateway Oaks Drive 240 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95833 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Doug Johnson | PersonNm |
| Person Title | Secretary | PersonTitleTxt |
| Signature | 2026-04-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Bradley J Bartells CPA | PreparerPersonNm |
| PTIN | P02363556 | PTIN |
| Phone | 9167744208 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $194,565 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $127,555 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $1,985 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,985 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $1,985 | InterestOnSavingsAdjNetIncmAmt |
| Total Rev And Expnss | $129,540 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,985 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $1,985 | TotalAdjNetIncmAmt |
| Taxes Rev And Expnss | $266 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $2,366 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $2,632 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $77,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $77,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $80,132 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $77,500 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $49,408 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,985 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1,985 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $26,181 | CashBOYAmt |
| Cash EOY | $123,733 | CashEOYAmt |
| Cash EOYFMV | $123,733 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $118,976 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $70,198 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $70,198 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $634 | AcctRcvblAmt |
| Acct Rcvbl EOY | $634 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $634 | AcctRcvblEOYFMVAmt |
| Total Assets BOY | $145,157 | TotalAssetsBOYAmt |
| Total Assets EOY | $194,565 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $194,565 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $145,157 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $194,565 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $145,157 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $194,565 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $145,157 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $194,565 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $145,157 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $49,408 | ExcessRevenueOverExpensesAmt |
| Subtotal | $194,565 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $194,565 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $28 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $28 | SubtotalAmt |
| Tax Based On Investment Income | $28 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $28 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Western Manufactured Housing C | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9164487002 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2295 Gateway Oaks Drive STE 240 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95833 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Cathy Lage-Woods | ||||||
| 2295 Gateway Oaks Dr STE 240 | Sacramento | CA | 95833 | Treasurer | 0.50 | $0 |
| Greg Evans | ||||||
| 2295 Gateway Oaks Dr STE 240 | Sacramento | CA | 95833 | President | 0.00 | $0 |
| Allan Alt | ||||||
| 2295 Gateway Oaks Dr STE 240 | Sacramento | CA | 95833 | Director | 0.00 | $0 |
| Dan Fischer | ||||||
| 2295 Gateway Oaks Dr STE 240 | Sacramento | CA | 95833 | Director | 0.00 | $0 |
| Ernie Schroer | ||||||
| 2295 Gateway Oaks Dr STE 240 | Sacramento | CA | 95833 | Director | 0.00 | $0 |
| Doug Johnson | ||||||
| 2295 Gateway Oaks Dr STE 240 | Sacramento | CA | 95833 | Secretary | 0.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | WMA Foundation's Charitable Activities Include disaster relief to residents of California mobile home parks after fires, floods, Earthquakes, etc. WMA Foundation assisted 154 Fire Victims. | Description1Txt |
| Expenses1 | $77,500 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $147,685 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $147,685 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $147,685 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $2,215 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $145,470 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $7,274 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $77,500 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $77,500 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 1996-01-01 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,985 | CurrentYearAmt |
| Total | $1,985 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,687 | CurrentYearAmt |
| Total | $1,687 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $77,500 | CurrentYearAmt |
| Year2 | $20,200 | Year2Amt |
| Year3 | $14,015 | Year3Amt |
| Total | $111,715 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $77,500 | CurrentYearAmt |
| Year2 | $20,200 | Year2Amt |
| Year3 | $14,015 | Year3Amt |
| Total | $111,715 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $194,565 | CurrentYearAmt |
| Year1 | $145,157 | Year1Amt |
| Year2 | $142,045 | Year2Amt |
| Year3 | $129,086 | Year3Amt |
| Total | $610,853 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $194,565 | CurrentYearAmt |
| Year1 | $145,157 | Year1Amt |
| Year2 | $142,045 | Year2Amt |
| Year3 | $129,086 | Year3Amt |
| Total | $610,853 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | WMA FOUNDATION | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2295 Gateway Oaks Dr STE 240 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95833 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 9164487002 | RecipientPhoneNum |
| Recipient Email Address | cathy@wma.org | RecipientEmailAddressTxt |
| Form And Info And Materials | Submissions in written form including information regarding specific event causing need. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | No Deadlines | SubmissionDeadlinesTxt |
| Restrictions On Awards | Limited to residents of manufactured housing communities in California. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | under-1000 indigent recipients | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2295 Gateway Oaks Dr STE 240 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95833 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | No Relationship | RecipientRelationshipTxt |
| Grant Or Contribution Purpose | Assistance for Fire Victims | GrantOrContributionPurposeTxt |
| Amt | $77,500 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $77,500 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 3 | ExclusionCd |
| Exclusion | $1,985 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,985 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,985 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | Yes (true) | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | Yes (true) | SharingOfFacilitiesEtcInd |
Transfer Schedule Detail TransferScheduleDetail (2 entries)
| Line NumberLineNumberTxt | InvolvedInvolvedAmt | Transfers Trans And Shr ArrngmTransfersTransAndShrArrngmDesc |
|---|---|---|
| Western Manufactured Hous | ||
| 1b(6) | $2,000 | WMA Staff provides staffing for the WMA Foundation. |
| Western Manufactured Hous | ||
| 1c | $5,000 | WMA Provides Office space and equipment for foundation. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationships Nonchrtbl EO | Yes (true) | RelationshipsNonchrtblEOInd |
Relationship Schedule Detail RelationshipScheduleDetail
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Western Manufactured Hous | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Type | 501(C)(6) | OrganizationTypeDesc |
| Relationship Description | Historic and continuing relationship. | RelationshipDescriptionTxt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| BANK FEES | $206 |
| OFFICE EXPENSE | $772 |
| POSTAGE | $1,388 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Taxes and Fees | CategoryTxt |
| Amt | $266 | Amt |