Civic Intelligence

Valley Groove Productions Inc.

EIN 46-4844711 • 501(c)3 • Wheeling, WV

Pub. 78 Eligible990-N Coverage

Profile

Education and promotion of west virginia craft brews

6 Clayton CTWheeling, WV 26003

www.mountaineerbrewfest.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-14%

Higher net margin than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

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 2024

Asset Growth

25th percentile

-35%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

-8.8%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$13,350

Down $7,238 (-35%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$13,350

Down $7,238 (-35%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin27th percentile

Revenue

Down

$53,516

Down $5,139 (-8.8%) from 2023

Expenses

Up

$60,754

Up $2,164 (+3.7%) from 2023

Net Income

Down

-$7,238

Down $7,303 (-11235%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$30K$20K$10K$0Assets 2016: $12,098Liabilities 2016: $0Net Assets 2016: $12,0982016Assets 2017: $14,217Liabilities 2017: $0Net Assets 2017: $14,2172017Assets 2018: $22,128Liabilities 2018: $0Net Assets 2018: $22,1282018Assets 2019: $16,213Liabilities 2019: $0Net Assets 2019: $16,2132019Assets 2020: $10,893Liabilities 2020: $0Net Assets 2020: $10,8932020Assets 2021: $18,452Liabilities 2021: $0Net Assets 2021: $18,4522021Assets 2022: $20,523Liabilities 2022: $0Net Assets 2022: $20,5232022Assets 2023: $20,588Liabilities 2023: $0Net Assets 2023: $20,5882023Assets 2024: $13,350Liabilities 2024: $0Net Assets 2024: $13,3502024

Highlighted filing

2024

Assets$13,350
Liabilities$0
Net Assets$13,350
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2016: $18,677Expenses 2016: $13,311Net Income 2016: $5,3662016Revenue 2017: $25,258Expenses 2017: $23,139Net Income 2017: $2,1192017Revenue 2018: $34,453Expenses 2018: $26,542Net Income 2018: $7,9112018Revenue 2019: $27,038Expenses 2019: $32,953Net Income 2019: -$5,9152019Revenue 2020: $8,235Expenses 2020: $13,555Net Income 2020: -$5,3202020Revenue 2021: $41,284Expenses 2021: $33,725Net Income 2021: $7,5592021Revenue 2022: $57,680Expenses 2022: $55,609Net Income 2022: $2,0712022Revenue 2023: $58,655Expenses 2023: $58,590Net Income 2023: $652023Revenue 2024: $53,516Expenses 2024: $60,754Net Income 2024: -$7,2382024

Highlighted filing

2024

Revenue$53,516
Expenses$60,754
Net Income-$7,238
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,350
Liabilities
$0
Net assets
$13,350
Revenue
$53,516
Expenses
$60,754
Net income
-$7,238
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.4$0.00$13.4$53.5$60.8$7.24
2023Detailed filing. Detailed filing data is available for this year.$20.6$0.00$20.6$58.7$58.6$0.07
2022Detailed filing. Detailed filing data is available for this year.$20.5$0.00$20.5$57.7$55.6$2.07
2021Detailed filing. Detailed filing data is available for this year.$18.5$0.00$18.5$41.3$33.7$7.56
2020Detailed filing. Detailed filing data is available for this year.$10.9$0.00$10.9$8.24$13.6$5.32
2019Detailed filing. Detailed filing data is available for this year.$16.2$0.00$16.2$27.0$33.0$5.92
2018Detailed filing. Detailed filing data is available for this year.$22.1$0.00$22.1$34.5$26.5$7.91
2017Detailed filing. Detailed filing data is available for this year.$14.2$0.00$14.2$25.3$23.1$2.12
2016Detailed filing. Detailed filing data is available for this year.$12.1$0.00$12.1$18.7$13.3$5.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 26, 2025
Return Version
2024v5.2
Gross Receipts
$152,449
Mission and Program Overview

Mission

Education and promotion of west virginia craft brews

Program Services

DescriptionGrantsExpenses
TO PROMOTE WEST VIRGINIA'S UNIQUE AND GROWING INDUSTRY OF CRAFT AND MICROBREWERIES; TO PROVIDE THE PUBLIC AN OPPORTUNITY TO LEARN ABOUT WEST VIRGINIA'S CRAFT AND MICROBREWERERS AND THEIR PRODUCTS; TO CREATE A VENUE FOR WV'S CRAFT AND MICROBREWERS TO PROMOTE THEIR PRODUCTS.$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEFFREY HAYESPresidentPT$0--
MICHAEL COSTANZOTreasurer-$0--
JEFFREY YOURKOVICHSecretary-$0--
MIKE SIEBIEDAVice President-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mountaineer Brewfest$87,949$87,949$41,688$46,261
Total Events$87,949$87,949$98,933$-10,984
Filing and Contact Details

Filer

Filer Name
Valley Groove Productions Inc
EIN
46-4844711
Phone
3042819482
Address
6 CLAYTON CT, WHEELING, WV 26003

Signing Officer

Name
Jeffrey Hayes
Title
President
Phone
3042819482
Signed
2025-06-26
Discuss with paid preparer
Yes

Preparer

Firm
Costanzo Woomer Nistendirk Pllc
Address
1341 NATIONAL ROAD, WHEELING, WV 26003-0251
Preparer
Michael D Costanzo CPA
Phone
3042424400
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: licenses. Amount: 480. Description: donations. Amount: 36,660. Description: printing & copying expense. Amount: 4,988. Description: advertising. Amount: 11,993. Description: travel. Amount: 944. Description: office expense. Amount: 2,834. Description: postage. Amount: 245. Description: insurance. Amount: 2,110. Total to form 990-ez, line 16: 60,254.”

Raw XML Appendix169 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHAEL D COSTANZO
IRS990EZ/BooksInCareOfDetail/PhoneNum03042424400
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01341 NATIONAL RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WHEELING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026003
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt020588
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt013350
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt064500
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-7238
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt020588
IRS990EZ/Form990TotalAssetsGrp/EOYAmt013350
IRS990EZ/FundraisingGrossIncomeAmt087949
IRS990EZ/GrossReceiptsAmt0152449
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt020588
IRS990EZ/NetAssetsOrFundBalancesEOYAmt013350
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt020588
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt013350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt08.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEFFREY HAYES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL COSTANZO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JEFFREY YOURKOVICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MIKE SIEBIEDA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt060254
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION AND PROMOTION OF WEST VIRGINIA CRAFT BREWS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROMOTE WEST VIRGINIA'S UNIQUE AND GROWING INDUSTRY OF CRAFT AND MICROBREWERIES; TO PROVIDE THE PUBLIC AN OPPORTUNITY TO LEARN ABOUT WEST VIRGINIA'S CRAFT AND MICROBREWERERS AND THEIR PRODUCTS; TO CREATE A VENUE FOR WV'S CRAFT AND MICROBREWERS TO PROMOTE THEIR PRODUCTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt098933
IRS990EZ/SpecialEventsNetIncomeLossAmt0-10984
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WV
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt060754
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt053516
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MOUNTAINEERBREWFEST.COM
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt064500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt070000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt054500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt046250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0242485
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0332601
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74450
IRS990ScheduleA/PublicSupportPY170Pct00.71190
IRS990ScheduleA/PublicSupportTotal170Amt0181275
IRS990ScheduleA/SubstantialContributorsTotAmt061210
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt064500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt070000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt054500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt046250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt07235
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0242485
IRS990ScheduleA/TotalSupportAmt0243485
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt098933
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt020940
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt020940
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MOUNTAINEER BREWFEST
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt027853
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt027853
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt087949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt087949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt087949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt087949
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-10984
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt041688
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt041688
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt08452
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt08452
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: LICENSES. AMOUNT: 480. DESCRIPTION: DONATIONS. AMOUNT: 36,660. DESCRIPTION: PRINTING & COPYING EXPENSE. AMOUNT: 4,988. DESCRIPTION: ADVERTISING. AMOUNT: 11,993. DESCRIPTION: TRAVEL. AMOUNT: 944. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,834. DESCRIPTION: POSTAGE. AMOUNT: 245. DESCRIPTION: INSURANCE. AMOUNT: 2,110. TOTAL TO FORM 990-EZ, LINE 16: 60,254.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY HAYES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03042819482
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLEY GROOVE PRODUCTIONS INC
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0464844711
ReturnHeader/Filer/PhoneNum03042819482
ReturnHeader/Filer/USAddress/AddressLine1Txt06 CLAYTON CT
ReturnHeader/Filer/USAddress/CityNm0WHEELING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026003
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550778381
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COSTANZO WOOMER NISTENDIRK PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01341 NATIONAL ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHEELING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0260030251
ReturnHeader/PreparerPersonGrp/PhoneNum03042424400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL D COSTANZO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-03T11:00:48-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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