Nonprofit · EIN 47-5030836
JIM AND CAROL WEST FOUNDATION
Tax-exempt (reinstated) · VICTORIA, TX 77901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $345,558 | $338,722 | $6,836 | $133,262 | $0 | $133,262 |
| December 31, 2023 | 990 | $263,538 | $248,756 | $14,782 | $126,426 | $0 | $126,426 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $340,797
- Program service revenue
- $0
- Investment income
- $4,761
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $112,500
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $400
- Program services (functional)
- $326,720
- Management and general (functional)
- $12,002
Balance sheet and other
- Total assets, start of year
- $126,426
- Total assets, end of year
- $133,262
- Total liabilities, end of year
- $0
- Net assets, end of year
- $133,262
- Gross receipts
- $345,558
- Employees
- 0
- Year formed
- 2015
- State of legal domicile
- TX
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM WEST | PRESIDENT & DIRECTOR Trustee or director, Officer | 4 | $0 |
| CAROL WEST | SECTY TREAS & DIRECTOR Trustee or director, Officer | 4 | $0 |
| AUSTIN WEST | VICE PRESIDENT & DIRECTOR Trustee or director, Officer | 4 | $0 |
| CHLOE SKELLY | VICE PRESIDENT & DIRECTOR Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AUSTIN WEST | VICE PRESIDENT & DIRECTOR Trustee or director, Officer | 4 | $0 |
| CHLOE SKELLY | VICE PRESIDENT & DIRECTOR Trustee or director, Officer | 4 | $0 |
| JIM WEST | PRESIDENT & DIRECTOR Trustee or director, Officer | 4 | $0 |
| CAROL WEST | SECTY TREAS & DIRECTOR Trustee or director, Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 4301 HOUSTON HWY, VICTORIA, TX 77901-4789
- In care of
- % AUSTIN WEST
- Signed the 990
- AUSTIN WEST, VICE PRESIDENT & DIRECTOR
- Phone
- (713) 225-9000
- Return prepared by
- John B Cartwright CPA
Mission
GOLF TOURNAMENT PROCEEDS PRIMARILY SUPPORT TEXAS STATE GOLF TEAM AND ATHLETIC SCHOLARSHIPS.
Program accomplishments
- THE JIM WEST CHALLENGE GOLF TOURNAMENT IS THE ONLY EVENT THAT THE FOUNDATION PRODUCES AND HOSTS. THIS IS UNDERTAKEN ON BEHALF OF THE GOLF PROGRAM AT THE TEXAS STATE UNIVERSITY. THE NCAA EVENT IS FOR THAT PURPOSE. THERE IS NO PROGRAM SERVICE FROM WHICH THE FOUNDATION DERIVES REVENUES OR INCURS EXPENSES. THE GOLF TOURNAMENT WAS POSTPONED IN THE YEAR 2020, DUE TO THE HEALTH AND PUBLIC SAFETY CONCERNS AND HAZARDS WHEN THE COVID-19 PANDEMIC SHUT DOWN ALMOST ALL ACTIVITY, INCLUDING EVENTS LIKE THIS ONE, ACROSS THE COUNTRY. THE EVENT AND ALL OTHER RELATED ACTIVITIES RESUMED IN 2021. THIS WAS BASED ON PUBLIC HEALTH GUIDANCE AND THE WILLINGNESS OF SCHOOLS TO HAVE THEIR ATHLETES PARTICIPATE IN EVENTS LIKE THIS ONE.Expenses $326,720 · revenue $340,797
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-5030836
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N68)
- Assets (IRS master file)
- $133,262
- Income (IRS master file)
- $345,558
Revocation and reinstatement
- Exemption revoked
- May 15, 2018
- Posted by the IRS
- August 13, 2018
- Reinstated
- Effective May 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $345,558 | $338,722 | $133,262 | XML |
| 990 | December 2023 | $263,538 | $248,756 | $126,426 | XML |
| 990 | December 2022 | $314,734 | $354,035 | $111,644 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 47-5030836).
Questions about JIM AND CAROL WEST FOUNDATION
- What is the EIN of JIM AND CAROL WEST FOUNDATION?
- The employer identification number (EIN) of JIM AND CAROL WEST FOUNDATION is 47-5030836.
- Is JIM AND CAROL WEST FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective May 15, 2018.
- Are donations to JIM AND CAROL WEST FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JIM AND CAROL WEST 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 JIM AND CAROL WEST FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JIM AND CAROL WEST FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of JIM AND CAROL WEST FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does JIM AND CAROL WEST FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $345,558, expenses of $338,722 and total assets of $133,262 at year end.
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