Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Mountain State University Inc
990EZ • Fiscal year 2018 • EIN 55-0370128
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 2957.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $443,386 (-100%) from 2017
Net Assets
Down$0
Down $69,571 (-100%) from 2017
Liabilities
Down$0
Down $373,815 (-100%) from 2017
Revenue And Expenses
Revenue
Down$2,604
Down $4,553 (-64%) from 2017
Expenses
Up$428,231
Up $345,267 (+416%) from 2017
Net Income
Down-$425,627
Down $349,820 (-461%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- Nov 5, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $2,604
Mission and Program Overview
Mission
We believe in the value of lifelong learning and the power of knowledge to transform lives. We respond to educational needs by providing accessible, innovative undergraduate and graduate programs that lead to opportunities for personal and professional success.
To build, conduct, and maintain a college of liberal arts and technical education.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ON JUNE 28, 2012, THE HIGH LEARNING COMMISSION (HLC) OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, THE UNIVERSITY'S ACCREDITING BODY, VOTED TO WITHDRAW THE UNIVERSITY'S ACCREDITATION EFFECTIVE AUGUST 27, 2012. THE UNIVERSITY SUBMITTED A FORMAL APPEAL. ON DECEMBER 18, 2012, THE APPEALS PANEL RENDERED THEIR DECISION TO UPHOLD THE RUILING OF THE HLC TO WITHDRAW THE ACCREDITATION OF THE UNIVERSITY EFFECTIVE DECEMBER 31, 2012.THE UNIVERSITY HAS BEEN PURCHASED BY WEST VIRGINIA UNIVERSITY. MOUNTAIN STATE UNIVERSITY, INC. HAS CEASED DIRECT EDUCATIONAL OPERATIONS EFFECTIVE DECEMBER 31, 2012 AND IS IN THE PROCESS OF LIQUIDATING ASSETS AND PAYING LIABILITIES. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ELMER COPPOOLSE | Q | FT | $0 | $77,000 | $77,000 |
| JERRY ICE | Secretary | FT | $0 | $58,917 | $58,917 |
| V MAX BEARD | Chair | FT | $0 | $58,917 | $58,917 |
| DUSTY GWINN | General Counsel | - | $0 | - | - |
| STEPHANIE ALLARD | Director Of Budget And Tax | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Mountain State University Inc
- EIN
- 55-0370128
- Phone
- 3042537351
- Address
- PO BOX 9003, BECKLEY, WV 25802
Signing Officer
- Name
- Elmer Coppoolse
- Title
- Vice Chair
- Phone
- 3049291642
- Signed
- 2018-11-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Dixon Hughes Goodman Llp
- Address
- PO BOX 1747, CHARLESTON, WV 25301
- Preparer
- Susan S Dull
- Phone
- 3042927343
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: bad debt recovery. Amount: 2,604.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: office supplies. Amount: 15,869. Description: it services. Amount: 2,387. Description: confrences and meetings. Amount: 2,024. Description: insurance. Amount: 655. Description: miscellaneous. Amount: 300. Description: postage. Amount: 1,267. Description: travel. Amount: 634. Description: bank charges. Amount: 184. Total to form 990-ez, line 16: 23,320.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: accrued legal prior period adj. Amount: 356,056.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: prepaid expenses. Beg. Of year amount: 655. End of year amount: 0. Description: life insurance. Beg. Of year amount: 17,160. End of year amount: 0.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accrued expenses. Beg. Of year amount: 373,217. End of year amount: 0. Description: miscellaneous. Beg. Of year amount: 598. End of year amount: 0.”
Raw XML Appendix189 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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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DUSTY GWINN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | STEPHANIE ALLARD |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Q |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | GENERAL COUNSEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR OF BUDGET AND TAX |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
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| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
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| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO BUILD, CONDUCT, AND MAINTAIN A COLLEGE OF LIBERAL ARTS AND TECHNICAL EDUCATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ON JUNE 28, 2012, THE HIGH LEARNING COMMISSION (HLC) OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, THE UNIVERSITY'S ACCREDITING BODY, VOTED TO WITHDRAW THE UNIVERSITY'S ACCREDITATION EFFECTIVE AUGUST 27, 2012. THE UNIVERSITY SUBMITTED A FORMAL APPEAL. ON DECEMBER 18, 2012, THE APPEALS PANEL RENDERED THEIR DECISION TO UPHOLD THE RUILING OF THE HLC TO WITHDRAW THE ACCREDITATION OF THE UNIVERSITY EFFECTIVE DECEMBER 31, 2012.THE UNIVERSITY HAS BEEN PURCHASED BY WEST VIRGINIA UNIVERSITY. MOUNTAIN STATE UNIVERSITY, INC. HAS CEASED DIRECT EDUCATIONAL OPERATIONS EFFECTIVE DECEMBER 31, 2012 AND IS IN THE PROCESS OF LIQUIDATING ASSETS AND PAYING LIABILITIES. |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 1 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | WV |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
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| IRS990EZ/TotalRevenueAmt | 0 | 2604 |
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| IRS990EZ/WebsiteAddressTxt | 0 | WWW.MOUNTAINSTATE.EDU |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
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| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
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| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | MOUNTAIN STATE UNIVERSITY, INC. HAS CEASED DIRECT EDUCATIONAL OPERATIONS AS OF DECEMBER 31, 2012. THE UNIVERSITY IS IN THE PROCESS OF LIQIDATING ASSETS AND PAYING LIABILITIES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | FINAL CASH BALANCE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | WVU FOUNDATION INC |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2018-06-30 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 556017181 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 7459 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | WATERFRONT PLACE 7TH FLOOR |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | MORGANTOWN |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 265071650 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: BAD DEBT RECOVERY. AMOUNT: 2,604. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 15,869. DESCRIPTION: IT SERVICES. AMOUNT: 2,387. DESCRIPTION: CONFRENCES AND MEETINGS. AMOUNT: 2,024. DESCRIPTION: INSURANCE. AMOUNT: 655. DESCRIPTION: MISCELLANEOUS. AMOUNT: 300. DESCRIPTION: POSTAGE. AMOUNT: 1,267. DESCRIPTION: TRAVEL. AMOUNT: 634. DESCRIPTION: BANK CHARGES. AMOUNT: 184. TOTAL TO FORM 990-EZ, LINE 16: 23,320. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCRUED LEGAL PRIOR PERIOD ADJ. AMOUNT: 356,056. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 655. END OF YEAR AMOUNT: 0. DESCRIPTION: LIFE INSURANCE. BEG. OF YEAR AMOUNT: 17,160. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 373,217. END OF YEAR AMOUNT: 0. DESCRIPTION: MISCELLANEOUS. BEG. OF YEAR AMOUNT: 598. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE 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/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELMER COPPOOLSE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3049291642 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-11-05 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MOUN |
| ReturnHeader/Filer/EIN | 0 | 550370128 |
| ReturnHeader/Filer/PhoneNum | 0 | 3042537351 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 9003 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BECKLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 25802 |
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| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 98.239.224.189 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-11-05 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:09:59 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 560747981 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DIXON HUGHES GOODMAN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 1747 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHARLESTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 25301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3042927343 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-11-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SUSAN S DULL |
| ReturnHeader/ReturnTs | 0 | 2018-11-14T16:13:01-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-06-30 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $2,604
- Expenses
- $428,231
- Net income
- -$425,627