Civic Intelligence

Mountain State University Inc

990EZ • Fiscal year 2017 • EIN 55-0370128

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 20, 2018

PO Box 9003Beckley, WV 25802

(304) 253-7351

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.84x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

100th percentile

52.23x

Higher debt load relative to revenue than 100% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

1st percentile

-1059%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

78th percentile

$5,607

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 78.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

19th percentile

-22%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

2nd percentile

-96%

Faster revenue growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$443,386

Down $124,253 (-22%) from 2016

Net Assets

Up

$69,571

Up $21,390 (+44%) from 2016

Liabilities

Down

$373,815

Down $145,643 (-28%) from 2016

Revenue

Down

$7,157

Down $171,699 (-96%) from 2016

Expenses

Down

$82,964

Down $137,176 (-62%) from 2016

Net Income

Down

-$75,807

Down $34,523 (-84%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100M$50M$0-$50MAssets 2010: $83,797,999Liabilities 2010: $24,877,762Net Assets 2010: $58,920,2372010Assets 2011: $92,072,443Liabilities 2011: $26,663,324Net Assets 2011: $65,409,1192011Assets 2012: $85,247,136Liabilities 2012: $24,591,208Net Assets 2012: $60,655,9282012Assets 2013: $48,715,973Liabilities 2013: $6,263,369Net Assets 2013: $42,452,6042013Assets 2014: $37,202,598Liabilities 2014: $12,365,099Net Assets 2014: $24,837,4992014Assets 2015: $799,495Liabilities 2015: $1,035,198Net Assets 2015: -$235,7032015Assets 2016: $567,639Liabilities 2016: $519,458Net Assets 2016: $48,1812016Assets 2017: $443,386Liabilities 2017: $373,815Net Assets 2017: $69,5712017

Highlighted filing

2017

Assets$443,386
Liabilities$373,815
Net Assets$69,571

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20M-$40MExpenses 2010: $52,049,7762010Expenses 2011: $53,577,2872011Expenses 2012: $52,824,4992012Expenses 2013: $28,156,8422013Revenue 2014: $78,278Expenses 2014: $4,142,243Net Income 2014: -$4,063,9652014Revenue 2015: -$15,168,138Expenses 2015: $9,905,064Net Income 2015: -$25,073,2022015Revenue 2016: $178,856Expenses 2016: $220,140Net Income 2016: -$41,2842016Revenue 2017: $7,157Expenses 2017: $82,964Net Income 2017: -$75,8072017

Highlighted filing

2017

Revenue$7,157
Expenses$82,964
Net Income-$75,807
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 20, 2018
Return Version
2016v3.0
Gross Receipts
$7,157
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

DescriptionGrantsExpenses
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 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 ACCREDITTAION 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

NameTitleFull / Part TimeBaseOtherTotal
Jerry IceSecretaryPT$0$5,607$5,607
V Max BeardChairPT$0$5,607$5,607
Elmer CoppoolseQPT$0$5,607$5,607
Dusty GwinnGeneral CounselFT$0--
Stephanie AllardDirector Of Budget And TaxPT$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
2018-03-20
Discuss with paid preparer
Yes

Preparer

Firm
Dixon Hughes Goodman Llp
Address
PO BOX 1556, MORGANTOWN, WV 26507
Preparer
Susan S Dull
Phone
3042927343
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8 - Other Revenue

Description: Interest Income. Amount: 3. Description: Bad Debt Recovery. Amount: 4,056. Description: NATURAL GAS INCOME. Amount: 1,972. Total to Form 990-EZ, line 8: 6,031.

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

Description: Office Supplies. Amount: 4,324. Description: IT services. Amount: 1,541. Description: Confrences and Meetings. Amount: 234. Description: Insurance. Amount: 2,861. Description: Miscellaneous. Amount: 295. Total to Form 990-EZ, line 16: 9,255.

Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets

Description: Accrued Legal Prior Period ADJ. Amount: 82,197. Description: Accrued Gas Well Prior Period ADJ. Amount: 15,000. Total to Form 990-EZ, line 20: 97,197.

Form 990-EZ, Part II, Line 24 - Other Assets

Description: Prepaid Expenses. Beg. of Year Amount: 882. End of Year Amount: 655. Description: Life Insurance. Beg. of Year Amount: 506,033. End of Year Amount: 17,160.

Form 990-EZ, Part II, Line 26 - Other Liabilities

Description: Accrued Expenses. Beg. of Year Amount: 519,458. End of Year Amount: 373,217. Description: Miscellaneous. Beg. of Year Amount: 0. End of Year Amount: 598.

Raw XML Appendix170 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/PersonNm4Stephanie Allard
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Q
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3General Counsel
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director of Budget and Tax
IRS990EZ/OperateHospitalInd00
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IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherRevenueTotalAmt06031
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO BUILD, CONDUCT, AND MAINTAIN A COLLEGE OF LIBERAL ARTS AND TECHNICAL EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ON 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 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 ACCREDITTAION 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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IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
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IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0MOUNTAIN 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/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Interest Income. Amount: 3. Description: Bad Debt Recovery. Amount: 4,056. Description: NATURAL GAS INCOME. Amount: 1,972. Total to Form 990-EZ, line 8: 6,031.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Office Supplies. Amount: 4,324. Description: IT services. Amount: 1,541. Description: Confrences and Meetings. Amount: 234. Description: Insurance. Amount: 2,861. Description: Miscellaneous. Amount: 295. Total to Form 990-EZ, line 16: 9,255.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: Accrued Legal Prior Period ADJ. Amount: 82,197. Description: Accrued Gas Well Prior Period ADJ. Amount: 15,000. Total to Form 990-EZ, line 20: 97,197.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Prepaid Expenses. Beg. of Year Amount: 882. End of Year Amount: 655. Description: Life Insurance. Beg. of Year Amount: 506,033. End of Year Amount: 17,160.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: Accrued Expenses. Beg. of Year Amount: 519,458. End of Year Amount: 373,217. Description: Miscellaneous. Beg. of Year Amount: 0. End of Year Amount: 598.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8 - Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 24 - Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26 - Other Liabilities
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELMER COPPOOLSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum03049291642
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Mountain State University Inc
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0550370128
ReturnHeader/Filer/PhoneNum03042537351
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 9003
ReturnHeader/Filer/USAddress/CityNm0Beckley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025802
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01273CFB309B422E6C151A23CB76A4D2C55180800
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D1E82580003E8FA1E6CC48D1FE15881D47F851FA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.43.0.22
ReturnHeader/FilingSecurityInformation/IPDt02018-03-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm013:58:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0560747981
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIXON HUGHES GOODMAN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1556
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MORGANTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026507
ReturnHeader/PreparerPersonGrp/PhoneNum03042927343
ReturnHeader/PreparerPersonGrp/PreparationDt02018-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Susan S Dull
ReturnHeader/ReturnTs02018-05-15T15:32:46-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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Filings