Civic Intelligence

Wheeling Country Day School

EIN 55-0440118 • 501(c)3 • Wheeling, WV

Profile

Provide education from preschool through grade 5 in an environment which fosters a love of learning,independence, resourcefulness & fulfillment of intellectual potential while becoming responsible citizens.

8 Park RoadWheeling, WV 26003

www.wcdsedu.com

Siviq Scores

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

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.21x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

39th percentile

0.4%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$125,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-2.5%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,009,445

Up $579,174 (+13%) from 2024

Liabilities

Up

$895,318

Up $406,219 (+83%) from 2024

Net Assets

Up

$4,114,127

Up $172,955 (+4.4%) from 2024

Revenue

Down

$4,211,618

Down $106,874 (-2.5%) from 2024

Expenses

Down

$4,196,073

Down $204,408 (-4.6%) from 2024

Net Income

Up

$15,545

Up $97,534 (+119%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $636,319Liabilities 2010: $553,014Net Assets 2010: $83,3052010Assets 2011: $1,750,839Liabilities 2011: $618,889Net Assets 2011: $1,131,9502011Assets 2012: $2,584,685Liabilities 2012: $603,995Net Assets 2012: $1,980,6902012Assets 2013: $3,002,461Liabilities 2013: $828,731Net Assets 2013: $2,173,7302013Assets 2014: $2,844,492Liabilities 2014: $614,084Net Assets 2014: $2,230,4082014Assets 2015: $2,907,015Liabilities 2015: $539,930Net Assets 2015: $2,367,0852015Assets 2016: $2,785,312Liabilities 2016: $306,658Net Assets 2016: $2,478,6542016Assets 2017: $2,953,831Liabilities 2017: $337,822Net Assets 2017: $2,616,0092017Assets 2018: $2,789,565Liabilities 2018: $291,361Net Assets 2018: $2,498,2042018Assets 2019: $2,995,920Liabilities 2019: $345,686Net Assets 2019: $2,650,2342019Assets 2020: $3,259,941Liabilities 2020: $561,149Net Assets 2020: $2,698,7922020Assets 2021: $4,002,035Liabilities 2021: $602,915Net Assets 2021: $3,399,1202021Assets 2022: $4,364,154Liabilities 2022: $629,477Net Assets 2022: $3,734,6772022Assets 2023: $4,698,003Liabilities 2023: $820,972Net Assets 2023: $3,877,0312023Assets 2024: $4,430,271Liabilities 2024: $489,099Net Assets 2024: $3,941,1722024Assets 2025: $5,009,445Liabilities 2025: $895,318Net Assets 2025: $4,114,1272025

Highlighted filing

2025

Assets$5,009,445
Liabilities$895,318
Net Assets$4,114,127

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $854,9432010Revenue 2011: $1,888,578Expenses 2011: $891,220Net Income 2011: $997,3582011Expenses 2012: $981,3762012Expenses 2013: $1,024,3692013Revenue 2014: $1,235,981Expenses 2014: $1,215,236Net Income 2014: $20,7452014Revenue 2015: $1,526,841Expenses 2015: $1,377,381Net Income 2015: $149,4602015Revenue 2016: $1,643,570Expenses 2016: $1,504,076Net Income 2016: $139,4942016Revenue 2017: $1,757,341Expenses 2017: $1,647,425Net Income 2017: $109,9162017Revenue 2018: $1,717,759Expenses 2018: $1,861,066Net Income 2018: -$143,3072018Revenue 2019: $2,174,770Expenses 2019: $2,031,952Net Income 2019: $142,8182019Revenue 2020: $2,173,623Expenses 2020: $2,103,998Net Income 2020: $69,6252020Revenue 2021: $2,643,548Expenses 2021: $2,224,431Net Income 2021: $419,1172021Revenue 2022: $3,590,311Expenses 2022: $3,014,198Net Income 2022: $576,1132022Revenue 2023: $3,733,104Expenses 2023: $3,681,369Net Income 2023: $51,7352023Revenue 2024: $4,318,492Expenses 2024: $4,400,481Net Income 2024: -$81,9892024Revenue 2025: $4,211,618Expenses 2025: $4,196,073Net Income 2025: $15,5452025

Highlighted filing

2025

Revenue$4,211,618
Expenses$4,196,073
Net Income$15,545

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$0.90$4.11$4.21$4.20$0.02
2024Summary only. Only limited summary data is available for this year.$4.43$0.49$3.94$4.32$4.40$0.08
2023Summary only. Only limited summary data is available for this year.$4.70$0.82$3.88$3.73$3.68$0.05
2022Summary only. Only limited summary data is available for this year.$4.36$0.63$3.73$3.59$3.01$0.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$0.60$3.40$2.64$2.22$0.42
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.56$2.70$2.17$2.10$0.07
2019Summary only. Only limited summary data is available for this year.$3.00$0.35$2.65$2.17$2.03$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.29$2.50$1.72$1.86$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.34$2.62$1.76$1.65$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.79$0.31$2.48$1.64$1.50$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.91$0.54$2.37$1.53$1.38$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.84$0.61$2.23$1.24$1.22$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.83$2.17$1.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.60$1.98$0.98
2011Summary only. Only limited summary data is available for this year.$1.75$0.62$1.13$1.89$0.89$1.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.55$0.08$0.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.0
Gross Receipts
$4,231,268
Mission and Program Overview

Mission

Provide education from preschool through grade 8 in an environment which fosters a love of learning,independence, resourcefulness & fulfillment of intellectual potential while becoming responsible citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,037,884$2,472,884▲ $435,000
Land, Buildings, and Equipment, Net$1,579,152$1,557,801▼ $21,351
Savings and Temporary Cash Investments$616,660$520,746▼ $95,914
Accounts Receivable$38,553$238,588▲ $200,035
Prepaid Expenses and Deferred Charges$54,066$77,887▲ $23,821
Total Assets$4,430,271$5,009,445▲ $579,174
Other Assets Total$103,956$141,539▲ $37,583
Liabilities
Deferred Revenue$229,104$520,148▲ $291,044
Accounts Payable and Accrued Expenses$92,751$242,009▲ $149,258
Other Liabilities$103,955$85,345▼ $18,610
Mortgage Notes Payable Secured by Investment Property$63,289$47,816▼ $15,473
Total Liabilities$489,099$895,318▲ $406,219
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,037,884$2,472,884▲ $435,000
Net Assets Without Donor Restrictions$1,903,288$1,641,243▼ $262,045
Total Net Assets Fund Balance$3,941,172$4,114,127▲ $172,955
Total Liabilities and Net Assets / Fund Balance$4,430,271$5,009,445▲ $579,174

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,504,515$2,026,567$3,531,082
Land$53,286-$53,286

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,037,884$312,125▲ $224,205$-101,330$2,472,884
2023$1,999,657$4,824▲ $200,184$-166,781$2,037,884
2022$1,703,590$29,431▲ $266,636-$1,999,657
2021$1,571,259$93,532▲ $38,799-$1,703,590
2020$1,207,813$74,341▲ $289,105-$1,571,259
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica Broski-birchHead of SchoFT$125,000$125,000

Board Members and Trustees

NameTitle
Lisa AllenChair
Scott HardenVice Chair
Adam MullBoard Member
Alex HadjisBoard Member
Brian JosephBoard Member
Brooke WetmoreBoard Member
Dramy Jean ChaoBoard Member
Joyce JeffersonBoard Member
Russell DunkinBoard Member
Natalie BartnerSecretary
Jason BelotTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$799,031
Program Service Revenue
$3,288,369
Investment Income
$85,998
Other Revenue
$38,220
All Other Contributions
$799,031
Change in Net Assets
$15,545

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,211,618
Revenue Not Reported on Form 990
$157,410
Total Revenue per Audited Statements
$4,369,028
Total Revenue per Form 990
$4,211,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,045,729
Other Expenses$1,150,344
Total Fundraising Expense$850
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,256,530$202,631-$2,459,161
Other Employee Benefits$319,790$23,701-$343,491
Fees for Services Other$293,434--$293,434
Payroll Taxes$162,612$12,052-$174,664
Occupancy$150,468$6,788$679$157,935
Depreciation Depletion$107,873--$107,873
Fees for Services Accounting$47,375$47,376-$94,751
Pension Plan Contributions$64,233$4,180-$68,413
All Other Expenses$65,935$139-$66,074
Conferences and Meetings$56,195--$56,195
Information Technology$48,096--$48,096
Insurance$37,753--$37,753
Advertising$26,172-$44$26,216
Other Expenses$24,300--$24,300
Office Expenses$12,204$11,784$127$24,115
Fees for Service Investment Mgmnt Fees-$19,213-$19,213
Interest-$4,501-$4,501
Total Functional Expenses$3,862,858$332,365$850$4,196,073

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,196,073
Total Expenses per Audited Statements$4,196,073
Total Expenses per Form 990$4,196,073
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,225
Fundraising Direct Expenses$19,650
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pfa Income$57,225$57,225$19,650$37,575
Total Events$57,225$57,225$19,650$37,575
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$67,806
Current Portion Right of Use$17,539
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the head of the school prior to filing.

Form 990, Page 6, Part VI, Line 15A

The executive committee of the board utilizes their knowledge of education compensation and similar-sized nonprofit organizations located in its community to determine compensation for top officials and key employees.

Form 990, Page 6, Part VI, Line 19

The organization makes all governing documents and financial statements available to the public upon request at its wheeling office.

Filing and Contact Details

Filer

Filer Name
Wheeling Country Day School
EIN
55-0440118
Phone
3042322430
Address
8 PARK ROAD, WHEELING, WV 26003

Signing Officer

Name
Jessica Broski-birch
Title
Head of School
Phone
3042322430
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Broski-birch
Voting Board Members
11
Independent Board Members
11
Employees
155
Volunteers
8

Preparer

Firm
Feltoncpa Ac
Address
1144 MARKET ST STE 600, WHEELING, WV 26003-2941
Preparer
Patrick J Felton
Phone
3042332420
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Other 0 other 0 rounding 0 rounding 0 rounding 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

OTHER 0

Schedule D, Page 4, Part XII, Line 2D

OTHER 0

Schedule D, Page 4, Part XII, Line 4B

ROUNDING 0

Raw XML AppendixShowing 400 of 503 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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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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