Civic Intelligence

Community Foundation for the Ohio Valley

EIN 31-0908698 • 501(c)3 • Wheeling, WV

Profile

To increase a permanent endowment that can respond to the current and future needs of the upper ohio valley.

1226 Chapline StreetWheeling, WV 26003

www.cfov.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.04x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.37x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Net Margin

90th percentile

46%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

7th percentile

$121,304

Higher top officer pay than 7% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Asset Growth

84th percentile

17%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

3.8%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Assets

Up

$94,261,510

Up $14,326,002 (+18%) from 2023

Liabilities

Down

$3,125,284

Down $1,981,203 (-39%) from 2023

Net Assets

Up

$91,136,226

Up $16,307,205 (+22%) from 2023

Revenue

Up

$11,288,814

Up $3,936,899 (+54%) from 2023

Expenses

Up

$6,016,092

Up $1,118,920 (+23%) from 2023

Net Income

Up

$5,272,722

Up $2,817,979 (+115%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100M$50M$0Assets 2016: $43,287,237Liabilities 2016: $3,504,754Net Assets 2016: $39,782,4832016Assets 2018: $56,219,456Liabilities 2018: $3,930,489Net Assets 2018: $52,288,9672018Assets 2019: $62,973,330Liabilities 2019: $4,127,558Net Assets 2019: $58,845,7722019Assets 2020: $65,523,174Liabilities 2020: $4,427,572Net Assets 2020: $61,095,6022020Assets 2021: $77,266,259Liabilities 2021: $5,378,470Net Assets 2021: $71,887,7892021Assets 2022: $66,188,864Liabilities 2022: $4,297,590Net Assets 2022: $61,891,2742022Assets 2023: $79,935,508Liabilities 2023: $5,106,487Net Assets 2023: $74,829,0212023Assets 2024: $94,261,510Liabilities 2024: $3,125,284Net Assets 2024: $91,136,2262024

Highlighted filing

2024

Assets$94,261,510
Liabilities$3,125,284
Net Assets$91,136,226

Operations Trend

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

$15M$10M$5.0M$0Revenue 2016: $10,993,132Expenses 2016: $2,516,365Net Income 2016: $8,476,7672016Revenue 2018: $6,865,904Expenses 2018: $2,492,182Net Income 2018: $4,373,7222018Revenue 2019: $10,063,451Expenses 2019: $3,427,347Net Income 2019: $6,636,1042019Revenue 2020: $4,348,275Expenses 2020: $3,371,007Net Income 2020: $977,2682020Revenue 2021: $13,730,137Expenses 2021: $4,573,771Net Income 2021: $9,156,3662021Revenue 2022: $11,022,501Expenses 2022: $3,994,438Net Income 2022: $7,028,0632022Revenue 2023: $7,351,915Expenses 2023: $4,897,172Net Income 2023: $2,454,7432023Revenue 2024: $11,288,814Expenses 2024: $6,016,092Net Income 2024: $5,272,7222024

Highlighted filing

2024

Revenue$11,288,814
Expenses$6,016,092
Net Income$5,272,722

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$11,306,615
Mission and Program Overview

Mission

To increase a permanent endowment that can respond to the current and future needs of the upper ohio valley.

The foundation was formed for the purpose of supporting benevolent, charitable, or educational causes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$78,520,119$90,661,970▲ $12,141,851
Cash and Non-Interest-Bearing Accounts$208,534$2,416,241▲ $2,207,707
Land, Buildings, and Equipment, Net$711,855$713,781▲ $1,926
Pledges and Grants Receivable-$34,518-
Total Assets$79,935,508$94,261,510▲ $14,326,002
Other Assets Total$495,000$435,000▼ $60,000
Liabilities
Other Liabilities$4,240,577$2,113,058▼ $2,127,519
Grants Payable$645,717$851,519▲ $205,802
Mortgage Notes Payable Secured by Investment Property$218,818$154,179▼ $64,639
Accounts Payable and Accrued Expenses$1,375$6,528▲ $5,153
Total Liabilities$5,106,487$3,125,284▼ $1,981,203
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,214,991$89,519,874▲ $73,304,883
Net Assets With Donor Restrictions$58,614,030$1,616,352▼ $56,997,678
Total Net Assets Fund Balance$74,829,021$91,136,226▲ $16,307,205
Total Liabilities and Net Assets / Fund Balance$79,935,508$94,261,510▲ $14,326,002

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$705,153$109,092$814,245
Other Land Buildings$8,628$13,997$22,625

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$60,084,451$6,733,610▲ $6,637,983$-531,099$71,315,279
2022$52,246,422$1,960,033▲ $8,219,372$290,778$60,084,451
2021$56,496,788$1,127,734▼ $3,139,875$312,030$52,246,422
2020$49,724,869$748,355▲ $8,191,329$293,421$56,496,788
2019$48,924,251$667,286▲ $2,496,000$276,291$49,724,869
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susie NelsonExecutive DirectorFT$104,756$104,756

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$7,983,115
Program Service Revenue
$0
Investment Income
$1,618,886
Other Revenue
$1,686,813
All Other Contributions
$7,983,115
Change in Net Assets
$5,272,722

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded11$511,737
Total Noncash Contributions11$511,737

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,273,332
Revenue Not Reported on Financial Statements
$1,015,482
Revenue Not Reported on Form 990
$7,901,749
Other Revenue Adjustments
$1,015,482
Total Revenue per Audited Statements
$18,175,081
Total Revenue per Form 990
$11,288,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,702,135
Other Expenses$1,690,189
Salaries, Compensation, and Employee Benefits$623,768
Total Fundraising Expense$162,150
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,619,411--$3,619,411
Fees for Services Other$263,454$490,309-$753,763
All Other Expenses$208,738$208,740$3,391$420,869
Other Salaries and Wages$103,938$163,722$109,603$377,263
Payroll Taxes$41,440$56,509$27,627$125,576
Current Officers, Directors, Trustees, and Key Employees$60,465$60,464-$120,929
Fees for Service Investment Mgmnt Fees$55,998$55,998-$111,996
Grants to Domestic Individuals$82,724--$82,724
Depreciation Depletion$54,095--$54,095
Travel$10,916-$17,073$27,989
Fees for Services Accounting$11,972$11,973-$23,945
Other Expenses$4,266$8,532$4,456$12,798
Fees for Services Legal$252$252-$504
Total Functional Expenses$4,652,536$1,201,406$162,150$6,016,092

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,016,092
Expenses per Audited Statements$5,000,610
Total Expenses per Audited Statements$5,000,610
Expenses Not Reported on Financial Statements$1,015,482
Other Expense Adjustments$1,015,482
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Camp Kno KomaMorgantown, WV501(c)(3)Recreation$330,707
Wvu Foundation IncMorgantown, WV501(c)(3)HEALTH, PHYSICAL/MENTAL; DISEASE/DISORDER$152,731
Wheeling Health Right IncWheeling, WV501(c)(3)HEALTH, PHYSICAL/MENTAL; DISEASE/DISORDER$139,145
Tyler County SchoolsMiddlebourne, WV501(c)(3)Recreation$135,000
Newbridge a Vineyard ChurchWheeling, WVChurchReligion$125,000
United Way of the Upper Ohio ValleyWheeling, WV501(c)(3)Social Service$113,444
Middlebourne Parks & Recreation FacilitiesMiddlebourne, WV501(c)(3)Recreation$110,431
Ohio County SchoolsWheeling, WV501(c)(3)Educational$107,365
City of WheelingWheeling, WV501(c)(3)First Responder/police/fire/emtfirst Responder/police/fire/emtrecreation$100,000
Moundsville-marshall County Public LibraryMoundsville, WV501(c)(3)Educationalgeneral Support$99,067
Greater Wheeling Sports and Entertainment AuthorityWheeling, WV501(c)(3)Arts, Culture$99,000
Tyler County Public LibraryMiddlebourne, WV501(c)(3)General Support$98,708
Cameron Community Health CenterCameron, WV501(c)(3)HEALTH, PHYSICAL/MENTAL; DISEASE/DISORDER$93,617
Wheeling Mt Zion Cemetary CorporationWheeling, WV501(c)(3)Historic Preservation/education$90,705
Bethlehem United Presbyterian ChurchWheeling, WV501(c)(3)Religion$82,836
Cameron Volunteer Fire DepartmentCameron, WV501(c)(3)First Responder/police/fire/emtgeneral Support$62,411
First Presbyterian Church of CameronCameron, WVChurchReligiongeneral Support$62,411
Council of Senior Tyler Countians IncMiddlebourne, WV501(c)(3)Social Service$43,472
Toronto Beautification CommitteeToronto, OHSchoolGeneral Support$40,000
St Clairsville Public LibrarySt Clairsville, OH501(c)(3)Educational$35,731
Wheeling Country Day SchoolWheeling, WV501(c)(3)Educational$35,675
Trinity Evangelical Lutheran ChurchBridgeport, OHChurchReligion$34,062
The Oglebay FoundationWheeling, WV501(c)(3)Recreation$31,903
Adams House Ministriesmiddlebourne United MethodistMiddlebourne, WVChurchSocial Service$31,849
Holy Family Child Care CenterWheeling, WV501(c)(3)Social Service$30,000
West Liberty UniversityWest Liberty, WV501(c)(3)Educational$30,000
Bridgeport Exempted Village School DistrictBridgeport, OH501(c)(3)General Support$29,604
ST MATTHEW'S EPISCOPAL CHURCHWheeling, WVChurchReligionyouth Development$28,250
Easter Seals Rehabilitation Center IncWheeling, WV501(c)(3)HEALTH, PHYSICAL/MENTAL; DISEASE/DISORDER$28,020
Brooke County SchoolsWellsburg, WV501(c)(3)Educational$28,000
ST JOHN'S THE DIVINE GREEK ORTHODOX CHURCHWheeling, WVChurchReligion$27,622
Weirton Christian CenterWeirton, WV501(c)(3)Educational$27,515
Hoh-share IncWheeling, WV501(c)(3)ECONOMIC AND COMMUNITY DEVELOPMENT; WORKFORCE$27,500
Youth Serices Systems IncWheeling, WV501(c)(3)Social Service$27,194
Linsly SchoolWheeling, WV501(c)(3)Educational$25,242
Historical Society of Mount Pleasant OhioMount Pleasant, OH501(c)(3)Historic Preservation/educationgeneral Support$25,000
Wheeling Hospital Wvu Medicinemelissa MealyWheeling, WV501(c)(3)HEALTH, PHYSICAL/MENTAL; DISEASE/DISORDER$24,508
Lifewise AcademyHilliard, OH501(c)(3)Religion$23,551
Young LifeWheeling, WV501(c)(3)Religion$23,500
Town of MiddlebourneMiddlebourne, WVGovernmentGeneral Support$20,876
Wheeling Park High SchoolWheeling, WVSchoolEducational$20,338
Goodwill IndustriesZanesville, OH501(c)(3)ECONOMIC AND COMMUNITY DEVELOPMENT; WORKFORCE$20,000
Ogleby InstituteWheeling, WV501(c)(3)Arts/culture$20,000
Simpson United Methodist ChurchMoundsville, WVChurchReligion$19,000
Ywca WheelingWheeling, WV501(c)(3)ECONOMIC AND COMMUNITY DEVELOPMENT; WORKFORCEGENERAL SUPPORT$18,750
The Salvation Army - Belmont CountyBellaire, OH501(c)(3)Social Service$17,029
Mary H Weir Public LibraryWeirton, WV501(c)(3)Educational$16,375
Marist BrothersLawrence, MA501(c)(3)Religion$16,000
CHILDREN'S HOME OF WHEELING INCWheeling, WV501(c)(3)Youth Development$15,750
Webark Estates IncMoundsville, WV501(c)(3)Animal-related$15,250
The Marshall County Educational Foundation IncWheeling, WV501(c)(3)Educational$15,050
Barnesville State Theater CompanyBarnesville, OH501(c)(3)Arts, Culture$15,000
West Liberty University FoundationWest Liberty, WV501(c)(3)Educational$14,534
Wheeling National Heritage Area CorporationWheeling, WV501(c)(3)Philanthropy$13,600
Peterkin Conference CenterCharleston, WV501(c)(3)Recreation$12,856
Wheeling Symphony Society IncWheeling, WV501(c)(3)Arts, Culture$12,650
North Wheeling Community Youth CenterWheeling, WV501(c)(3)Educational$12,023
The Salvation Army WheelingWheeling, WV501(c)(3)Social Service$12,020
St Michael ParishWheeling, WVChurchReligion$11,974
Wheeling Middle SchoolWheeling, WV501(c)(3)Educational$11,928
Brooke Hancock Family Resource Network IncWeirton, WV501(c)(3)Youth Development$11,835
Family Services - Upper Ohio ValleyWheeling, WV501(c)(3)Social Service$11,636
Crittenton Foundation IncWheeling, WV501(c)(3)Educational$11,314
Wheeling YmcaWheeling, WV501(c)(3)Recreation$11,040
Soup Kitchen of Greater Wheeling IncWheeling, WV501(c)(3)Social Service$11,023
Marshall County Animal Rescue LeagueMoundsville, WV501(c)(3)Animal-related$10,862
A Caring PlaceWintersville, OH501(c)(3)General Support$10,000
Beaver County Humane SocietyMonaca, PA501(c)(3)Animal-related$10,000
Corpus Christi SchoolWheeling, WVSchoolEducational$10,000
Indiana University FoundationIndianapolis, IN501(c)(3)General Support$10,000
Ohio Valley Youth NetworkSteubenville, OH501(c)(3)Youth Development$10,000
SAMARITAN'S PURSEBoone, NC501(c)(3)Religion$10,000
Silverstar Group LtdMiddlebourne, WV501(c)(3)Recreation$10,000
Urban Mission Ministries IncSteubenville, OHChurchSocial Service$10,000
Central Catholic High SchoolWheeling, WV501(c)(3)Educationalgeneral Support$9,680
Seeing Hand AssociationWheeling, WV501(c)(3)Social Service$9,037
Beaver Area Memorial LibraryBeaver, PA501(c)(3)Educational$9,000
Tyler County Youth LeagueMiddlebourne, WV501(c)(3)Recreation$8,000
Hancock and Brooke Young ProfessionalsWeirton, WV501(c)(3)Youth Development$7,500
Ohio County Public LibraryWheeling, WV501(c)(3)Educational$7,000
St Clairsville-richland City School DistrictSt Clairsville, OH501(c)(3)Educational$7,000
ST MARY'S CATHOLIC CHURCHSt Clairsville, OHChurchEducational$6,761
Cornerstone Christian AcademyBeech Bottom, WV501(c)(3)Recreation$6,500
Middlebourne Baptist ChurchMiddlebourne, WV501(c)(3)Religion$6,500
Catholic Charities of West VirginiaWheeling, WV501(c)(3)General Support$6,000
Pan-mass ChallengeNeedham, MA501(c)(3)General Support$6,000
Tunnel to Towers FoundationStaten Island, NY501(c)(3)First Responder/police/fire/emt$6,000
Vance Memorial Presbyterian ChurchWheeling, WVChurchReligion$6,000
Powhatan Fire DepartmentPowhatan Point, OH501(c)(3)First Responder/police/fire/emt$5,872
Marshall County Historical Society IncMoundsville, WV501(c)(3)Historic Preservation/education$5,750
American Red Cross of the Ohio River ValleyWheeling, WV501(c)(3)Disaster Relief$5,497
Barnesville Police DepartmentBarnesville, OH501(c)(3)First Responder/police/fire/emt$5,280
Barnesville Hospital Association IncBarnesville, OH501(c)(3)HEALTH, PHYSICAL/MENTAL; DISEASE/DISORDERHEALTH, PHYSICAL/MENTAL; DISEASE/DISORDERGENERAL SUPPORT$5,272
Ohio Valley Health CenterSteubenville, OH501(c)(3)HEALTH, PHYSICAL/MENTAL; DISEASE/DISORDER$5,200
Our Lady of Peace SchoolWheeling, WV501(c)(3)Educational$5,123
KING'S DAUGHTERS CHILD CARE CENTERWheeling, WV501(c)(3)General Supportyouth Development$5,100
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$2,113,058
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The foundation has a board of directors. There are allowed to be 25 members. The other trustees vote on any new members to be added to the board.

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

The foundation provides a draft of the form 990 to the board for reviewbefore finalizing and filing.

Form 990, Part VI, Section B, Line 12C

The foundation regularly and consistently monitors and enforces compliance by requiring annual written statements be delivered to the executive director disclosing the corporations, partnerships, or other entities of which the board members, staff member, or immediate family is an officer, director, partner or substantial stockholder, or owner and which have or might reasonably be expected to have business or financial dealings with the foundation.

Form 990, Part VI, Section B, Line 15

The foundation's board of directors evaluates the performance of compensated personnel and reasonably determines increases to salaries. In the instance of new employees, compensation is determined by their skill and experience level to adequately compensate that individyal.

Form 990, Part VI, Section C, Line 18

All documents are made available to the public upon request.

Form 990, Part VI, Section C, Line 19

All documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Foundation for the Ohio Valley
EIN
31-0908698
Phone
3042423144
Address
1226 CHAPLINE STREET, WHEELING, WV 26003

Signing Officer

Name
Susie Nelson
Title
Executive Director
Phone
3042423144
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susie Nelson
Formed
1972
Legal Domicile
Wv
Voting Board Members
18
Independent Board Members
18
Employees
10
Volunteers
18

Preparer

Firm
Suttle & Stalnaker Pllc
Address
1411 VIRGINIA ST E STE 100, CHARLESTON, WV 25301
Preparer
Kelly L Shafer
Phone
3043434126
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 36,600. Management and general expenses 36,600. Fundraising expenses 0. Total expenses 73,200. Administrative fees: program service expenses 226,854. Management and general expenses 453,709. Fundraising expenses 0. Total expenses 680,563.

FORM 990, PART XI, LINE 9:

Prior period adjustment audit 3,033,496. Prior period adjustment 990 99,238.

FORM 990, PART XII, LINE 2C:

The agency has a committee that assumes oversight for the audit. This is the same process as in previous years.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Investment fees bank fees administrative fees

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Investment fees bank fees administrative fees

Raw XML AppendixShowing 400 of 1,588 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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