Passes our checks

Jim and Carol West Foundation

EIN 47-5030836 · Victoria, TX

Public records show a registered, tax-exempt organization in good standing.

What it says it does

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

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 82 out of 100. Higher than 57% of charities in its peer group (recreation and sports, $250k to $1m).

Reserves
20 of 35
Spendable reserves would cover 4.7 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
12 of 15
Income exceeded spending by 2% of income.
Income trend
15 of 15
Income rose 31% on the year before.
Spending floor
15 of 15
96% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 67 out of 100. Higher than 66% of charities in its peer group (recreation and sports, $250k to $1m).

Independent board
18 of 25
4 of 4 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$326,720 spent. 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.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2018 for not filing returns for three years, and reinstated on May 15, 2018.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.