Summersville Arena & Conference Center

EIN 27-2932256 • 501(c)3 • Summersville, WV

Profile

To provide a multi-use facility capable of being a viable venue for conferences, conventions, sporting events, trade shows, banquets, concerts, and other events which will boost visitation to nicholas county, particularly the summersville area.

3 Armory WaySummersville, WV 26651

www.summersvillearena.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

-5.8%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

-2.6%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

-22%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets77th percentile

Assets

Down

$127,707

Down $3,390 (-2.6%) from 2024

Liabilities

Down

$9,180

Down $25,800 (-74%) from 2024

Net Assets

$118,527

Up $22,410 (+23%) from 2024

Operations

Liabilities / Revenue73rd percentile Net Margin35th percentile

Revenue

Down

$477,270

Down $131,611 (-22%) from 2024

Expenses

Down

$505,008

Down $86,118 (-15%) from 2024

Net Income

Down

-$27,738

Down $45,493 (-256%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2025

Assets$127,707

Liabilities$9,180

Net Assets$118,527

Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2025

Revenue$477,270

Expenses$505,008

Net Income-$27,738

Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $127,707
Liabilities: $9,180
Net assets: $118,527
Revenue: $477,270
Expenses: $505,008
Net income: -$27,738

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.28	$0.09	$1.19	$4.77	$5.05	$0.28
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.31	$0.35	$0.96	$6.09	$5.91	$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.43	$0.19	$1.23	$4.60	$4.75	$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.50	$0.12	$1.39	$2.86	$3.24	$0.39

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jul 1, 2024 to Jun 30, 2025
Signed: Feb 18, 2026
Return Version: 2024v5.2
Gross Receipts: $477,270

Mission and Program Overview

Mission

To provide a multi-use facility capable of being a viable venue for confrences, conventions, sporting events, trade shows, banquets, concerts, and other events which will boost visitation and tourism to Nicholas County, with emphasis on Summersville.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Rtn Earn Endowment Incm Other Fnds	$96,117	$118,527	▲ $22,410
Land, Buildings, and Equipment, Net	$51,852	$51,852	→ $0
Cash and Non-Interest-Bearing Accounts	$69,817	$42,405	▼ $27,412
Accounts Receivable	$8,741	$33,448	▲ $24,707
Prepaid Expenses and Deferred Charges	$687	$0	▼ $687
Savings and Temporary Cash Investments	-	$0	-
Other Notes and Loans Receivable, Net	-	$0	-
Pledges and Grants Receivable	-	$0	-
Receivable From Disqualified Prsn	-	$0	-
Receivables From Officers Etc	-	$0	-
Investments Other Securities	-	$0	-
Investments Program Related	-	$0	-
Investments in Publicly Traded Securities	-	$0	-
Intangible Assets	-	$0	-
Inventories for Sale or Use	-	$0	-
Total Assets	$131,097	$127,707	▼ $3,390
Other Assets Total	-	$2	-
Liabilities
Other Liabilities	$17,390	-	-
Accounts Payable and Accrued Expenses	$17,590	$9,180	▼ $8,410
Total Liabilities	$34,980	$9,180	▼ $25,800
Net Assets / Fund Balance
Total Net Assets Fund Balance	$96,117	$118,527	▲ $22,410
Total Liabilities and Net Assets / Fund Balance	$131,097	$127,707	▼ $3,390

Asset Categories

Asset	Book Value	Depreciation	Basis
Equipment	$33,103	$323,852	$356,955
Leasehold Improvements	$18,749	$157,953	$176,702

Compensation and Service Providers

Top Officer Pay81st percentile

Board Members and Trustees

Name	Title
Robert Shafer	President
Gary Withee	Vice President
Marianne Taylor	Director

Revenue and Support

Revenue Composition

Contributions and Grants: $0
Program Service Revenue: $477,270
Investment Income: $0
Other Revenue: $0
Change in Net Assets: $-27,738

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$318,812
Salaries, Compensation, and Employee Benefits	$186,196
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$170,318	-	-	$170,318
All Other Expenses	$37,758	$13,998	-	$51,756
Office Expenses	$23,323	$2,933	-	$26,256
Depreciation Depletion	$18,087	-	-	$18,087
Other Expenses	$16,898	-	-	$16,898
Payroll Taxes	$15,878	-	-	$15,878
Fees for Services Accounting	-	$9,162	-	$9,162
Insurance	-	$5,955	-	$5,955
Travel	$360	-	-	$360
Total Functional Expenses	$472,960	$32,048	$0	$505,008

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Insider Transactions and Loans

Loans and Receivables

Line Item	Beginning	End	Change
Receivables from Disqualified Persons	-	$0	-
Receivables from Officers, Directors, Trustees, and Key Employees	-	$0	-

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Backup withholding compliance: No
Business relationship with 35% controlled entity: No
Business relationship with family members: No
Business relationship with organization members: No
Material changes to governing documents: No
Compensation from other sources disclosed: No
CEO compensation reviewed: No
Other officer compensation reviewed: No
Conflict-of-interest policy: No
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name: Summersville Arena & Confrence Center
EIN: 27-2932256
Phone: 3048723722
Address: 3 Armory Way, Summersville, WV 26651

Signing Officer

Name: Marianne Taylor
Title: Director
Signed: 2026-02-18
Discuss with paid preparer: Yes

Organization Details

Formed: 2011
Legal Domicile: Wv
Voting Board Members: 6
Independent Board Members: 6
Employees: 31

Preparer

Firm: Anderson & Beam CPAs AC
Address: 508 Main St Ste 100, Summersville, WV 26651
Preparer: Lauren Beam CPA
Phone: 3048723229

Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Bank Fee : Column (A) - Total = $4737; Column (B) - Program Services = $0; Column (C) - Management & General = $4737; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Cleaning: Column (A) - Total = $1798; Column (B) - Program Services = $1798; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Contract Labor: Column (A) - Total = $3077; Column (B) - Program Services = $3077; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Donations: Column (A) - Total = $2936; Column (B) - Program Services = $0; Column (C) - Management & General = $2936; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Dues & Subscriptions: Column (A) - Total = $8954; Column (B) - Program Services = $8954; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“First Aid: Column (A) - Total = $2875; Column (B) - Program Services = $0; Column (C) - Management & General = $2875; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Licenses & Fees: Column (A) - Total = $3384; Column (B) - Program Services = $0; Column (C) - Management & General = $3384; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Penalties: Column (A) - Total = $66; Column (B) - Program Services = $0; Column (C) - Management & General = $66; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Repairs: Column (A) - Total = $16683; Column (B) - Program Services = $16683; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Utilities: Column (A) - Total = $7246; Column (B) - Program Services = $7246; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part XI, Line 9

“Correct prior misclassifcations = $50148”

Raw XML Appendix379 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYOtherExpensesAmt	0	436338
IRS990/PYProgramServiceRevenueAmt	0	608881
IRS990/PYRevenuesLessExpensesAmt	0	17755
IRS990/PYSalariesCompEmpBnftPaidAmt	0	154788
IRS990/PYTotalExpensesAmt	0	591126
IRS990/PYTotalRevenueAmt	0	608881
IRS990/QuidProQuoContributionsInd	0	false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt	0	0
IRS990/RcvFndsToPayPrsnlBnftCntrctInd	0	false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	-27738
IRS990/RelatedEntityInd	0	false
IRS990/RelatedOrganizationCtrlEntInd	0	false
IRS990/ReportInvestmentsOtherSecInd	0	false
IRS990/ReportLandBuildingEquipmentInd	0	true
IRS990/ReportOtherAssetsInd	0	false
IRS990/ReportOtherLiabilitiesInd	0	false
IRS990/ReportProgramRelatedInvstInd	0	false
IRS990/RevenueAmt	0	470114
IRS990/RoyaltiesGrp/TotalAmt	0	0
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt	0	0
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt	0	96117
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt	0	118527
IRS990/SavingsAndTempCashInvstGrp/EOYAmt	0	0
IRS990ScheduleA/First5Years170Ind	0	X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	0
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt	0	0
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/OtherIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.00000
IRS990ScheduleA/PublicSupportTotal170Amt	0	0
IRS990ScheduleA/SubstantialContributorsTotAmt	0	0
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt	0	0
IRS990ScheduleA/TotalSupportAmt	0	0
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt	0	0
IRS990/ScheduleBRequiredInd	0	false
IRS990ScheduleD/EquipmentGrp/BookValueAmt	0	33103
IRS990ScheduleD/EquipmentGrp/DepreciationAmt	0	323852
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt	0	356955
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt	0	18749
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt	0	157953
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt	0	176702
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	51852
IRS990/ScheduleJRequiredInd	0	false
IRS990/ScheduleORequiredInd	0	true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Bank Fee : Column (A) - Total = $4737; Column (B) - Program Services = $0; Column (C) - Management & General = $4737; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Cleaning: Column (A) - Total = $1798; Column (B) - Program Services = $1798; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Contract Labor: Column (A) - Total = $3077; Column (B) - Program Services = $3077; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Donations: Column (A) - Total = $2936; Column (B) - Program Services = $0; Column (C) - Management & General = $2936; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Dues & Subscriptions: Column (A) - Total = $8954; Column (B) - Program Services = $8954; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	First Aid: Column (A) - Total = $2875; Column (B) - Program Services = $0; Column (C) - Management & General = $2875; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Licenses & Fees: Column (A) - Total = $3384; Column (B) - Program Services = $0; Column (C) - Management & General = $3384; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Penalties: Column (A) - Total = $66; Column (B) - Program Services = $0; Column (C) - Management & General = $66; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Repairs: Column (A) - Total = $16683; Column (B) - Program Services = $16683; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Utilities: Column (A) - Total = $7246; Column (B) - Program Services = $7246; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	Correct prior misclassifcations = $50148
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	12	Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd	0	false
IRS990/SignificantChangeInd	0	false
IRS990/SignificantNewProgramSrvcInd	0	false
IRS990/StatesWhereCopyOfReturnIsFldCd	0	WV
IRS990/SubjectToExcsTaxNetInvstIncInd	0	false
IRS990/SubjectToProxyTaxInd	0	false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd	0	false
IRS990/TaxablePartyNotificationInd	0	false
IRS990/TaxExemptBondsInd	0	false
IRS990/TerminateOperationsInd	0	false
IRS990/TotalAssetsBOYAmt	0	131097
IRS990/TotalAssetsEOYAmt	0	127707
IRS990/TotalAssetsGrp/BOYAmt	0	131097
IRS990/TotalAssetsGrp/EOYAmt	0	127707
IRS990/TotalCompGreaterThan150KInd	0	false
IRS990/TotalContributionsAmt	0	0
IRS990/TotalEmployeeCnt	0	31
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt	0	0
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt	0	32048
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt	0	472960
IRS990/TotalFunctionalExpensesGrp/TotalAmt	0	505008
IRS990/TotalGrossUBIAmt	0	0
IRS990/TotalLiabilitiesBOYAmt	0	34980
IRS990/TotalLiabilitiesEOYAmt	0	9180
IRS990/TotalLiabilitiesGrp/BOYAmt	0	34980
IRS990/TotalLiabilitiesGrp/EOYAmt	0	9180
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt	0	96117
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt	0	118527
IRS990/TotalProgramServiceExpensesAmt	0	472960
IRS990/TotalProgramServiceRevenueAmt	0	477270
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	477270
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt	0	477270
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt	0	131097
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt	0	127707
IRS990/TravelGrp/ProgramServicesAmt	0	360
IRS990/TravelGrp/TotalAmt	0	360
IRS990/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990/TypeOfOrganizationCorpInd	0	X
IRS990/UnrelatedBusIncmOverLimitInd	0	false
IRS990/UponRequestInd	0	X
IRS990/USAddress/AddressLine1Txt	0	3 Armory Way
IRS990/USAddress/CityNm	0	Summersville
IRS990/USAddress/StateAbbreviationCd	0	WV
IRS990/USAddress/ZIPCd	0	26651
IRS990/VotingMembersGoverningBodyCnt	0	6
IRS990/VotingMembersIndependentCnt	0	6
IRS990/WebsiteAddressTxt	0	N/A
IRS990/WhistleblowerPolicyInd	0	false
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Marianne Taylor
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Director
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2026-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	Summersville Arena & Confrence Center
ReturnHeader/Filer/BusinessNameControlTxt	0	SUMM
ReturnHeader/Filer/EIN	0	272932256
ReturnHeader/Filer/PhoneNum	0	3048723722
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	3 Armory Way
ReturnHeader/Filer/USAddress/CityNm	0	Summersville
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	WV
ReturnHeader/Filer/USAddress/ZIPCd	0	26651
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	311530624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Anderson & Beam CPAs AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	508 Main St Ste 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Summersville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	26651
ReturnHeader/PreparerPersonGrp/PhoneNum	0	3048723229
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Lauren Beam CPA
ReturnHeader/ReturnTs	0	2026-02-18T10:58:03-08:00
ReturnHeader/ReturnTypeCd	0	990
ReturnHeader/TaxPeriodBeginDt	0	2024-07-01
ReturnHeader/TaxPeriodEndDt	0	2025-06-30
ReturnHeader/TaxYr	0	2024