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Nonprofiteer
← JAMES E WEST FOUNDATION

Form 990 for tax year 2024

Filed by JAMES E WEST FOUNDATION.

What the amendment changed

Compared with the return it replaced , filed 17 November 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$7,351,749 changed to $7,370,237
Total expenses
$1,713,232 changed to $2,013,232
Grants paid
$1,596,744 changed to $1,896,744
Investment income
$2,962,917 changed to $2,981,405
Total assets, end of year
$25,653,394 changed to $25,653,393
Total liabilities, end of year
$482,159 changed to $763,670
Net assets or fund balances, end of year
$25,171,235 changed to $24,889,723
Program services expenses
$1,596,744 changed to $1,896,744
Program service expenses (Part III)
$1,596,744 changed to $1,896,744

Totals

Total revenue
$7,370,237
Total expenses
$2,013,232
Contributions and grants received
$4,388,832
Grants paid
$1,896,744
Program service revenue
$0
Investment income
$2,981,405
Other revenue
$0
Total assets, end of year
$25,653,393
Total liabilities, end of year
$763,670
Net assets or fund balances, end of year
$24,889,723
Program services expenses (Part IX)
$1,896,744
Management and general expenses
$116,488
Fundraising expenses
$0
Program service expenses (Part III)
$1,896,744

Program services were 94.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $4,388,832

  • 3 · Investment income

    total $513,016 · excluded $513,016

  • 7a · Gross sales of assets other than inventory

    securities $9,558,737

  • 7b · Less cost or other basis and sales expenses

    securities $7,090,348

  • 7c · Gain or loss

    securities $2,468,389

  • 7d · Net gain or loss

    total $2,468,389 · excluded $2,468,389

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,893,809 · program services $1,893,809

  • 2 · Grants to domestic individuals

    total $2,935 · program services $2,935

  • 11c · Fees: accounting

    total $3,500 · management and general $3,500

  • 11f · Fees: investment management

    total $78,998 · management and general $78,998

  • 11g · Fees: other

    total $24,000 · management and general $24,000

  • 23 · Insurance

    total $9,990 · management and general $9,990

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $204,238 · end of year $568,949

  • 3 · Pledges and grants receivable

    beginning of year $20,000 · end of year $20,643

  • 11 · Investments: publicly traded securities

    beginning of year $14,192,530 · end of year $18,870,255

  • 12 · Investments: other securities

    beginning of year $6,147,194 · end of year $5,528,232

  • 15 · Other assets

    beginning of year $240,327 · end of year $665,314

  • 25 · Other liabilities

    beginning of year $1,550,000 · end of year $763,670

  • 28 · Net assets with donor restrictions

    beginning of year $19,254,289 · end of year $24,889,723

Mission and programs · 2024

Mission

TO MANAGE AN ENDOWMENT FOR THE BENEFIT AND SUPPORT OF MID-AMERICA COUNCIL OF BOY SCOUTS OF AMERICA

  • TO SUPPORT MID-AMERICA COUNCIL OF BOY SCOUTS OF AMERICA

    Expenses $1,896,744 · Grants $1,896,744

As filed on the 2024 return.

Listed in Part VII

  • Chris Mehaffey

    SECRETARY/EXECUTIVE DIRECTOR

    Total calculated
    $255,517
    From this org
    $0
    From related orgs
    $206,732
    Other
    $48,785
    Hours/week
    1 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $206,732 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $33,089 related
    Nontaxable benefits
    $0 + $15,696 related
    Filer's total
    $0 + $255,517 related
  • Bob Howard

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Patrick Cooper

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Mark Wynegar

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Jc Van Ginkel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tim Harrison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dan Hamann

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
26 January 2026
IRS schema version
2024v5.5
Source object
202630289349301138

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