Josephine and Ja Wheeler Memorial
Josephine and Ja Wheeler Memorial is a private foundation, based in Sweetwater, TX. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $2.9M in total assets. In 2024, it awarded 8 grants totaling $69K. Net investment income was $85K.
Josephine and Ja Wheeler Memorial at a glance
In short: Josephine and Ja Wheeler Memorial gave $69K across 8 grants in 2024 (avg $9K), mostly in Texas. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $69,091
- -26.1% vs 2023
- Grants made (2024)
- 8
- -11.1% vs 2023
- Average grant
- $8,636
- -16.9% vs 2023
- Median grant
- $7,077
- Total assets
- $2,863,497
- +132.2% vs 2023
- Primary geography
- Texas (100% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated September 2026.
Who Josephine and Ja Wheeler Memorial funds
How this funder distributes its grants
Top Recipients
Top 8 recipients in 2024
The largest 2024 recipient was Citizens for Code Enforcement ($20K). Together the top 8 received $69K.
Grant Size Distribution
45 grants across all recorded years
The most common grant size was under $50K: 45 grants of 45 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 8 itemized grants.
States
Cities
How Josephine and Ja Wheeler Memorial gives
- Giving held roughly steady from 2021 to 2024 (+4%). Method
- In 2024 it paid out 41% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $67K (2021) to $115K (2022). In 2024 it made 8 grants totaling $69K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Citizens for Code Enforcement Ralls, TX | Nonrestricted | $20,000 |
| Ralls Senior Citizen Association Ralls, TX | Nonrestricted | $15,000 |
| Ralls Cemetery Association Ralls, TX | Nonrestricted | $9,000 |
| Ralls Mobile Food Pantry Ralls, TX | Nonrestricted | $7,500 |
| Lorenzo Senior Citizens Association Lorenzo, TX | Nonrestricted | $6,653 |
| Ralls Historical Museum Ralls, TX | Nonrestricted | $5,000 |
| Ralls ISD Ralls, TX | Nonrestricted | $4,438 |
| City of Ralls Animal Ralls, TX | Nonrestricted | $1,500 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $2,863,497 | $1,745,520 | $114,994 | $69,091 | 8 | $69,091 | $85,127 | $167,315 |
| 2023 | $1,232,971 | $94,481 | $119,226 | $93,549 | 9 | $93,549 | $61,316 | $135,940 |
| 2022 | $1,257,716 | $176,677 | $138,889 | $114,616 | 10 | $114,616 | $111,883 | $126,809 |
| 2021 | $1,219,928 | $100,648 | $116,047 | $66,500 | 5 | $66,500 | $12,336 | $126,635 |
| 2020 | $1,235,327 | $109,512 | $102,150 | $77,071 | 13 | — | $72,219 | $122,387 |
Under IRS private-foundation payout rules, Josephine and Ja Wheeler Memorial reported a distributable amount of $167K for 2024 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Josephine and Ja Wheeler Memorial's 2024 filing lists 7 officers; none of the 7 officers listed in 2024 report compensation.
Officers on the 2024 filing
Bill Igal
Director
On filings since 2020
No compensation reported
Elisha Reese
Director
On filings since 2020
No compensation reported
Gloria Reyna
Director
On filings since 2020
No compensation reported
Kelly Wing
Director
On filings since 2020
No compensation reported
Michael Sales
Director
On filings since 2020
No compensation reported
Tretha Caddell
Director
On filings since 2020
No compensation reported
Wayne Chowning
Trust Administrator
On filings since 2020
No compensation reported
Data from IRS Form 990 filings, 2020–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Josephine and Ja Wheeler Memorial
How much does Josephine and Ja Wheeler Memorial give each year?
Josephine and Ja Wheeler Memorial gave $69K across 8 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $94K across 9 grants.
What is Josephine and Ja Wheeler Memorial's typical grant size?
Josephine and Ja Wheeler Memorial's median grant in 2024 was $7,077, and its average grant was $8,636, across 8 grants on its 2024 IRS Form 990-PF.
Where does Josephine and Ja Wheeler Memorial give grants?
Josephine and Ja Wheeler Memorial gives mostly in Texas: 100% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Ralls, TX (7 grants).
Does Josephine and Ja Wheeler Memorial give general operating support?
Not in 2024: none of the 8 grants with a stated purpose on Josephine and Ja Wheeler Memorial's 2024 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Nonrestricted" (8 grants).
Who are Josephine and Ja Wheeler Memorial's largest grantees?
Josephine and Ja Wheeler Memorial's largest 2024 grantees include Citizens for Code Enforcement ($20,000), Ralls Senior Citizen Association ($15,000) and Ralls Cemetery Association ($9,000), according to its 2024 IRS Form 990-PF. Together they received 64% of its itemized 2024 grant dollars.
How large is Josephine and Ja Wheeler Memorial?
Josephine and Ja Wheeler Memorial reported $2.9M in total assets on its 2024 IRS Form 990-PF. It paid out $69K in qualifying distributions that year, against a required minimum of $167K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What is Josephine and Ja Wheeler Memorial's EIN?
Josephine and Ja Wheeler Memorial's EIN (Employer Identification Number) is 75-2485347. IRS Form 990 filing data is available on this page for 2020–2024.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
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