Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Little Kanawha Resource
EIN 51-0172533 • 501(c)3 • Waverly, WV
Profile
SEE SCH O
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 12.8% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Down$198,946
Down $2,854 (-1.4%) from 2023
Liabilities
Down$1,421
Down $242 (-15%) from 2023
Net Assets
Down$197,525
Down $2,612 (-1.3%) from 2023
Revenue
Up$53,246
Up $4,551 (+9.3%) from 2023
Expenses
Up$55,858
Up $25,642 (+85%) from 2023
Net Income
Down-$2,612
Down $21,091 (-114%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $198,946
- Liabilities
- $1,421
- Net assets
- $197,525
- Revenue
- $53,246
- Expenses
- $55,858
- Net income
- -$2,612
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $53,246
Mission and Program Overview
Mission
SEE SCH O
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROJECT SHARING SEE SCH O | $19,412 | $32,254 |
| WV STATE PROJECT FUND GRANT MONEY FROM THE STATE OF WV IS REDIRECTED TO NON-PROFIT ORGANIZATIONS. | $17,575 | $13,320 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LOGAN CANNON | Coordinator | PT | $6,804 | - | $6,804 |
| DICK WAYBRIGHT | Chairman | PT | $0 | - | - |
| MIKE NICHOLS | Vice-Chairman | PT | $0 | - | - |
| JEFFREY THORN | Secretary | PT | $0 | - | - |
| JEFF MCELFRESH | Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Little Kanawha Resource
- EIN
- 51-0172533
- Address
- 1014 VOLCANO ROAD, WAVERLY, WV 26184-3519
Signing Officer
- Name
- Dick Waybright
- Title
- Chairman
- Phone
- 7403388976
- Signed
- 2025-11-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- PDJ Accounting Services
- Address
- 811 B Grand Central, Vienna, WV 26105
- Preparer
- Kent Pyles
- Phone
- 3049173756
Supplemental Narrative
Additional Explanations
990 EZ Part III Primary Exempt Purpose
“The primary purpose is to assist local communities to manage their natural resources in ways that improve the area's economy and environment.”
990 EZ Part III Line 28
“Project sharing assists other qualified non-profits in our 9 county region to assist the underserved. The program may provide food, clothing, and a wide variety of products.”
990 EZ Part I Line 16 Other Expenses
“Bank fees $10 travel and meetings $1974 licensing fees $40”
990 EZ Part I Line 16 Other Expenses
“Award recognitions $100 insurance $1428 computer services $379”
990 EZ Part I Line 16 Other Expenses
“ADVERTISING $149”
990 EZ Part II Line 26 Total Liabilities
“Payroll liabilities $1421”
990 EZ Part I Line 10 Grants Paid
“Camp barbe $1600 christian appalachian project $100 mountwood park $2000 patch $1500”
990 EZ Part I Line 10 Grants Paid
“Friends of mountwood park $1000 upper west fork cap $1500 west central bee association $2000 wvu roane county extension service $3720”
Raw XML Appendix171 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3046793639 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1014 VOLCANO RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WAVERLY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 26184 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 172819 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 169965 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 48359 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2612 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3560 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 201800 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 198946 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 13420 |
| IRS990EZ/GrossReceiptsAmt | 0 | 53246 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 87 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 28981 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 28981 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 4800 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 200137 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 197525 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 200137 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 197525 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 527 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 6804 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LOGAN CANNON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DICK WAYBRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MIKE NICHOLS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JEFFREY THORN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JEFF MCELFRESH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COORDINATOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE-CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 4080 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE SCH O |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2972 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROJECT SHARING SEE SCH O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | WV STATE PROJECT FUND GRANT MONEY FROM THE STATE OF WV IS REDIRECTED TO NON-PROFIT ORGANIZATIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 19412 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 17575 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 32254 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 13320 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 31299 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1663 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1421 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 55858 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 45574 |
| IRS990EZ/TotalRevenueAmt | 0 | 53246 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 53159 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 43112 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 53216 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 45413 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50530 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 245430 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 20000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 20000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 20000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 100000 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 87 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 379 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 176 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 144 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 839 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99760 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99630 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 345430 |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 73159 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 63112 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 73216 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 65413 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 70530 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 345430 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 346269 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PRIMARY PURPOSE IS TO ASSIST LOCAL COMMUNITIES TO MANAGE THEIR NATURAL RESOURCES IN WAYS THAT IMPROVE THE AREA'S ECONOMY AND ENVIRONMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PROJECT SHARING ASSISTS OTHER QUALIFIED NON-PROFITS IN OUR 9 COUNTY REGION TO ASSIST THE UNDERSERVED. THE PROGRAM MAY PROVIDE FOOD, CLOTHING, AND A WIDE VARIETY OF PRODUCTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BANK FEES $10 TRAVEL AND MEETINGS $1974 LICENSING FEES $40 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AWARD RECOGNITIONS $100 INSURANCE $1428 COMPUTER SERVICES $379 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ADVERTISING $149 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PAYROLL LIABILITIES $1421 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CAMP BARBE $1600 CHRISTIAN APPALACHIAN PROJECT $100 MOUNTWOOD PARK $2000 PATCH $1500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | FRIENDS OF MOUNTWOOD PARK $1000 UPPER WEST FORK CAP $1500 WEST CENTRAL BEE ASSOCIATION $2000 WVU ROANE COUNTY EXTENSION SERVICE $3720 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | 990 EZ PART III PRIMARY EXEMPT PURPOSE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | 990 EZ PART III LINE 28 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | 990 EZ PART I LINE 16 OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | 990 EZ PART I LINE 16 OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 990 EZ PART I LINE 16 OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | 990 EZ PART II LINE 26 TOTAL LIABILITIES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | 990 EZ PART I LINE 10 GRANTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | 990 EZ PART I LINE 10 GRANTS PAID |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DICK WAYBRIGHT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7403388976 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LITTLE KANAWHA RESOURCE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CONSERVATION & DEVELOPMENT PROJECT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LITT |
| ReturnHeader/Filer/EIN | 0 | 510172533 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1014 VOLCANO ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WAVERLY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 261843519 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 474911185 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PDJ Accounting Services |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 811 B Grand Central |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Vienna |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 26105 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3049173756 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Kent Pyles |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T12:23:51-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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