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JIM AND CAROL WEST FOUNDATION

EIN 47-5030836 VICTORIA, TX

Revenue 2024
$345,558
Expenses 2024
$338,722

Program services were 96.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
N68
Classification
1278
Street
4301 HOUSTON HWY

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

GOLF TOURNAMENT PROCEEDS PRIMARILY SUPPORT TEXAS STATE GOLF TEAM AND ATHLETIC SCHOLARSHIPS.

  • 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

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Jim West

    PRESIDENT & DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • Carol West

    SECTY TREAS & DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • Austin West

    VICE PRESIDENT & DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • Chloe Skelly

    VICE PRESIDENT & DIRECTOR

    Total calculated
    $0
    Hours/week
    4

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $345,558
    Expenses
    $338,722
    Contributions
    $340,797
    Grants paid
    $112,500
  • 2023
    Revenue
    $263,538
    Expenses
    $248,756
    Contributions
    $260,614
    Grants paid
    $102,292
  • 2022
    Revenue
    $314,734
    Expenses
    $354,035
    Contributions
    $313,433
    Grants paid
    $16,700

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $365,155
    Expenses
    $241,220
    Assets (EOY)
    $150,945
  • 2020 · 990

    Revenue
    $14,512
    Expenses
    $132,500
    Assets (EOY)
    $27,010

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

  • VICTORY STAR THELINKU

    $90,500

    2024

  • TEXAS STATE UNIVERSITY

    $52,292

    2023 SCHOLARSHIP

  • VICTORY STAR THELINKU

    $25,000

    2023

  • 2024

  • TEXAS STATE UNIVERSITY

    $16,700

    2022 SCHOLARSHIP

  • 2023

  • TEXAS STATE UNIVERSITY

    no cash amount reported

    2024 SCHOLARSHIP

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 May 2018, reinstated 15 May 2018.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.