Liabilities / Assets
13th percentile
Higher debt load relative to assets than 13% of similar nonprofits.
EIN 52-1515506 • 501(c)6 • Charles Town, WV
Profile
The west virginia breeders classic, ltd. Is a trade association that promotes west virginia thoroughbred breeding and racing, and is highlighted by an annual racing event and other promotional events.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
13th percentile
Higher debt load relative to assets than 13% of similar nonprofits.
Liabilities / Revenue
14th percentile
Higher debt load relative to revenue than 14% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Up$1,065,255
Up $32,145 (+3.1%) from 2024
Liabilities
Flat$564
Flat from 2024
Net Assets
Up$1,064,691
Up $32,145 (+3.1%) from 2024
Revenue
Down$420,676
Down $9,562 (-2.2%) from 2024
Expenses
Down$388,531
Down $4,482 (-1.1%) from 2024
Net Income
Down$32,145
Down $5,080 (-14%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The west virginia breeders classic, ltd. Is a trade association that promotes west virginia thoroughbred breeding and racing, and is highlighted by an annual racing event and other promotional events.
To promote west virginia thoroughbred breeding and racing.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,032,546 | $1,064,691 | ▲ $32,145 |
| Savings and Temporary Cash Investments | $1,009,115 | $1,054,816 | ▲ $45,701 |
| Cash and Non-Interest-Bearing Accounts | $22,585 | $9,029 | ▼ $13,556 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,033,110 | $1,065,255 | ▲ $32,145 |
| Other Assets Total | $1,410 | $1,410 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $564 | $564 | → $0 |
| Total Liabilities | $564 | $564 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,032,546 | $1,064,691 | ▲ $32,145 |
| Total Liabilities and Net Assets / Fund Balance | $1,033,110 | $1,065,255 | ▲ $32,145 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $16,260 | $16,260 |
| Equipment | $0 | $8,877 | $8,877 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Carol a Holden | President | FT | $83,107 | $83,107 |
| William H Chesley | Treasurer | PT | $150 | $150 |
| Cynthia Mckee | Director | - | $150 | $150 |
| Doug Allara | Director | - | $150 | $150 |
| Doug Bowling | Director | - | $150 | $150 |
| Eddie Hough | Director | - | $150 | $150 |
| Jerry Olsen | Director | - | $150 | $150 |
| Paul Espinosa Jr | Director | - | $150 | $150 |
| Richard Moore | Vice President | PT | $100 | $100 |
| Charlie Mcintosh | Secretary | - | $100 | $100 |
| Dr Keith Berkeley | Director | - | $100 | $100 |
| Edward Dockeney | Director | - | $100 | $100 |
| Georgiana Pardo | Director | - | $100 | $100 |
| James Miller | Director | - | $100 | $100 |
| Mary Via | Director | - | $100 | $100 |
| Ron Marcus | Director | - | $100 | $100 |
| Debbie Mcclure | Director | - | $50 | $50 |
| Name | Title |
|---|---|
| John Funkhouser | Director |
| Lenny Hale | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $205,447 |
| Salaries, Compensation, and Employee Benefits | $167,840 |
| Grants and Similar Amounts Paid | $15,244 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $87,764 |
| Other Salaries and Wages | - | - | - | $59,237 |
| Advertising | - | - | - | $48,707 |
| Grants to Domestic Orgs | - | - | - | $15,244 |
| Occupancy | - | - | - | $14,779 |
| Payroll Taxes | - | - | - | $11,454 |
| Fees for Services Lobbying | - | - | - | $10,700 |
| Fees for Services Accounting | - | - | - | $10,480 |
| Other Employee Benefits | - | - | - | $9,385 |
| Office Expenses | - | - | - | $4,785 |
| Insurance | - | - | - | $2,858 |
| Other Expenses | - | - | - | $958 |
| Travel | - | - | - | $893 |
| Total Functional Expenses | $0 | $0 | $0 | $388,531 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Aftercare Charles Town | Ranson, WV | 501(c)(3) | General Support | $7,500 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Membership fees paid by foal and stallion owners entitle horse owners to participate in races sponsored by the west virginia breeders classics. Also, a register of west virginia bred foals and stallions is maintained.”
“Books and records are kept by independent bookeeper. Tax return is prepared by independent accountant and is reviewed by board before filing.”
“The documents are made available upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 564 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 564 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE WEST VIRGINIA THOROUGHBRED BREEDING AND RACING. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 48707 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3047250709 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1251 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHARLES TOWN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25414 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 22585 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 9029 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 87764 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 15244 |
| IRS990/CYInvestmentIncomeAmt | 0 | 30725 |
| IRS990/CYOtherExpensesAmt | 0 | 205447 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 389951 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 32145 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 167840 |
| IRS990/CYTotalExpensesAmt | 0 | 388531 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 420676 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROMOTED AWARENESS OF THE WEST VIRGINIA THOROUGHBRED INDUSTRY AT THE REGIONAL AND LOCAL LEVEL. EVENTS INCLUDE AN INDUSTRY GALA, GOLF TOURNAMENT, AND AN ANNUAL RACING EVENT. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10480 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 10700 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CAROL A HOLDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CYNTHIA MCKEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DEBBIE MCCLURE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DOUG ALLARA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | EDWARD DOCKENEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GEORGIANA PARDO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHARLIE MCINTOSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAMES MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JERRY OLSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | LENNY HALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DR KEITH BERKELEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MARY VIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | PAUL ESPINOSA JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | RON MARCUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | RICHARD MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | EDDIE HOUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | WILLIAM H CHESLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | DOUG BOWLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | JOHN FUNKHOUSER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 83107 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 50 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 19 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 15244 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 420676 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 18 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2858 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 30725 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 30725 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 25137 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 25137 |
| IRS990/LegalDomicileStateCd | 0 | WV |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE WEST VIRGINIA BREEDERS CLASSIC, LTD. IS A TRADE ASSOCIATION THAT PROMOTES WEST VIRGINIA THOROUGHBRED BREEDING AND RACING, AND IS HIGHLIGHTED BY AN ANNUAL RACING EVENT AND OTHER PROMOTIONAL EVENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1032546 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1064691 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 14779 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4785 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1410 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1410 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 9385 |
| IRS990/OtherExpensesGrp/Desc | 0 | ANNUAL INDUSTRY GALA |
| IRS990/OtherExpensesGrp/Desc | 1 | RACE DAY EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | GOLF TOURNAMENT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISC BUSINESS EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 51207 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 45233 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14847 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 958 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 59237 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11454 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | CAROL HOLDEN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 110000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 110000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 110000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SPONSORSHIPS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP & DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER PROMOTIONAL ACTI |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 212500 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 127450 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 50001 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 212500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 127450 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 50001 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 38913 |
| IRS990/PYInvestmentIncomeAmt | 0 | 20059 |
| IRS990/PYOtherExpensesAmt | 0 | 188389 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 410179 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 37225 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 165711 |
| IRS990/PYTotalExpensesAmt | 0 | 393013 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 430238 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 32145 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1032546 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1064691 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1009115 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1054816 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8877 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 8877 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 16260 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16260 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 7500 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | GENERAL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | AFTERCARE CHARLES TOWN |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 463878153 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | PO BOX 136 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | RANSON |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 25438 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERSHIP FEES PAID BY FOAL AND STALLION OWNERS ENTITLE HORSE OWNERS TO PARTICIPATE IN RACES SPONSORED BY THE WEST VIRGINIA BREEDERS CLASSICS. ALSO, A REGISTER OF WEST VIRGINIA BRED FOALS AND STALLIONS IS MAINTAINED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOOKS AND RECORDS ARE KEPT BY INDEPENDENT BOOKEEPER. TAX RETURN IS PREPARED BY INDEPENDENT ACCOUNTANT AND IS REVIEWED BY BOARD BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1033110 |
| IRS990/TotalAssetsEOYAmt | 0 | 1065255 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1033110 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1065255 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 388531 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 564 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 564 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 564 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 564 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1032546 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1064691 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 389951 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 85007 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 30725 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 389951 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 420676 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1033110 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1065255 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 893 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 1251 |
| IRS990/USAddress/CityNm | 0 | CHARLES TOWN |
| IRS990/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/USAddress/ZIPCd | 0 | 25414 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 19 |
| IRS990/VotingMembersIndependentCnt | 0 | 18 |
| IRS990/WebsiteAddressTxt | 0 | WWW.WVBC.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CAROL HOLDEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3047250709 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WEST VIRGINIA BREEDERS CLASSICS LTD |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 521515506 |
| ReturnHeader/Filer/PhoneNum | 0 | 3047250709 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1251 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHARLES TOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 25414 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 541149263 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | YOUNT HYDE & BARBOUR PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 467 |
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