Civic Intelligence

West Liberty University Foundation Inc

EIN 55-0480299 • 501(c)3 • West Liberty, WV

Profile

The west liberty university foundation raises, invests, and stewards private funds to strengthen west liberty university and to increase opportunity for students of all backgrounds to pursue higher learning.

208 University DriveWest Liberty, WV 26074

www.wlufoundation.org

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Higher debt load relative to assets than 5% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

5th percentile

0.00x

Higher debt load relative to revenue than 5% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

57%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets5th percentile

Assets

Up

$32,608,376

Up $4,583,106 (+16%) from 2024

Liabilities

Down

$6,285

Down $73,731 (-92%) from 2024

Net Assets

Up

$32,602,091

Up $4,656,837 (+17%) from 2024

Operations
Liabilities / Revenue5th percentileNet Margin93rd percentile

Revenue

Up

$5,402,327

Up $1,968,320 (+57%) from 2024

Expenses

Down

$1,899,800

Down $279,830 (-13%) from 2024

Net Income

Up

$3,502,527

Up $2,248,150 (+179%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$40M$30M$20M$10M$0Assets 2011: $14,624,181Liabilities 2011: $90,128Net Assets 2011: $14,534,0532011Assets 2012: $13,430,575Liabilities 2012: $110,703Net Assets 2012: $13,319,8722012Assets 2013: $14,245,014Liabilities 2013: $82,198Net Assets 2013: $14,162,8162013Assets 2014: $18,521,325Liabilities 2014: $85,133Net Assets 2014: $18,436,1922014Assets 2015: $15,443,705Liabilities 2015: $49,761Net Assets 2015: $15,393,9442015Assets 2016: $14,909,393Liabilities 2016: $35,776Net Assets 2016: $14,873,6172016Assets 2017: $18,110,772Liabilities 2017: $30,357Net Assets 2017: $18,080,4152017Assets 2018: $18,786,339Liabilities 2018: $130,650Net Assets 2018: $18,655,6892018Assets 2019: $20,101,623Liabilities 2019: $24,435Net Assets 2019: $20,077,1882019Assets 2020: $20,872,500Liabilities 2020: $52,940Net Assets 2020: $20,819,5602020Assets 2021: $25,810,312Liabilities 2021: $13,116Net Assets 2021: $25,797,1962021Assets 2022: $23,210,678Liabilities 2022: $13,240Net Assets 2022: $23,197,4382022Assets 2023: $24,994,478Liabilities 2023: $56,912Net Assets 2023: $24,937,5662023Assets 2024: $28,025,270Liabilities 2024: $80,016Net Assets 2024: $27,945,2542024Assets 2025: $32,608,376Liabilities 2025: $6,285Net Assets 2025: $32,602,0912025

Highlighted filing

2025

Assets$32,608,376
Liabilities$6,285
Net Assets$32,602,091
Open 2025 Filing

Operations Trend

Revenue Growth89th percentile

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

$10M$5.0M$0-$5.0MExpenses 2011: $1,784,1652011Expenses 2012: $2,340,0392012Expenses 2013: $2,293,1722013Revenue 2014: $6,436,856Expenses 2014: $2,636,423Net Income 2014: $3,800,4332014Revenue 2015: $2,060,108Expenses 2015: $4,765,374Net Income 2015: -$2,705,2662015Revenue 2016: $1,403,931Expenses 2016: $1,589,954Net Income 2016: -$186,0232016Revenue 2017: $3,431,737Expenses 2017: $1,468,125Net Income 2017: $1,963,6122017Revenue 2018: $2,403,574Expenses 2018: $2,236,881Net Income 2018: $166,6932018Revenue 2019: $3,178,345Expenses 2019: $1,928,268Net Income 2019: $1,250,0772019Revenue 2020: $2,341,763Expenses 2020: $2,066,421Net Income 2020: $275,3422020Revenue 2021: $3,805,434Expenses 2021: $1,940,758Net Income 2021: $1,864,6762021Revenue 2022: $4,184,811Expenses 2022: $1,946,381Net Income 2022: $2,238,4302022Revenue 2023: $2,501,609Expenses 2023: $2,063,295Net Income 2023: $438,3142023Revenue 2024: $3,434,007Expenses 2024: $2,179,630Net Income 2024: $1,254,3772024Revenue 2025: $5,402,327Expenses 2025: $1,899,800Net Income 2025: $3,502,5272025

Highlighted filing

2025

Revenue$5,402,327
Expenses$1,899,800
Net Income$3,502,527
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$32,608,376
Liabilities
$6,285
Net assets
$32,602,091
Revenue
$5,402,327
Expenses
$1,899,800
Net income
$3,502,527
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.6$0.01$32.6$5.40$1.90$3.50
2024Detailed filing. Detailed filing data is available for this year.$28.0$0.08$27.9$3.43$2.18$1.25
2023Detailed filing. Detailed filing data is available for this year.$25.0$0.06$24.9$2.50$2.06$0.44
2022Detailed filing. Detailed filing data is available for this year.$23.2$0.01$23.2$4.18$1.95$2.24
2021Detailed filing. Detailed filing data is available for this year.$25.8$0.01$25.8$3.81$1.94$1.86
2020Detailed filing. Detailed filing data is available for this year.$20.9$0.05$20.8$2.34$2.07$0.28
2019Detailed filing. Detailed filing data is available for this year.$20.1$0.02$20.1$3.18$1.93$1.25
2018Detailed filing. Detailed filing data is available for this year.$18.8$0.13$18.7$2.40$2.24$0.17
2017Detailed filing. Detailed filing data is available for this year.$18.1$0.03$18.1$3.43$1.47$1.96
2016Detailed filing. Detailed filing data is available for this year.$14.9$0.04$14.9$1.40$1.59$0.19
2015Detailed filing. Detailed filing data is available for this year.$15.4$0.05$15.4$2.06$4.77$2.71
2014Detailed filing. Detailed filing data is available for this year.$18.5$0.09$18.4$6.44$2.64$3.80
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$0.08$14.2$2.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.4$0.11$13.3$2.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$0.09$14.5$1.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$13,740,586
Mission and Program Overview

Mission

To receive and administer funds for scientific, educational, and charitable purposes for the support and benefit of west liberty university.

The west liberty university foundation raises, invests, and stewards private funds to strengthen west liberty university and to increase opportunity for students of all backgrounds to pursue higher learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$22,911,218$26,983,907▲ $4,072,689
Savings and Temporary Cash Investments$2,319,743$2,682,895▲ $363,152
Cash and Non-Interest-Bearing Accounts-$125,651-
Accounts Receivable$153,043$32,985▼ $120,058
Total Assets$28,025,270$32,608,376▲ $4,583,106
Other Assets Total$2,641,266$2,782,938▲ $141,672
Liabilities
Other Liabilities$25,212$0▼ $25,212
Accounts Payable and Accrued Expenses$54,804$6,285▼ $48,519
Total Liabilities$80,016$6,285▼ $73,731
Net Assets / Fund Balance
Net Assets With Donor Restrictions$25,976,533$30,299,067▲ $4,322,534
Net Assets Without Donor Restrictions$1,968,721$2,303,024▲ $334,303
Total Net Assets Fund Balance$27,945,254$32,602,091▲ $4,656,837
Total Liabilities and Net Assets / Fund Balance$28,025,270$32,608,376▲ $4,583,106

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$7,553--
Other Securities$26,983,907--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Betsy DelkExecutive DirectorFT$73,530$73,530

Board Members and Trustees

NameTitle
Dan JosephChair
Jeremy WestVice Chair
Beth WeaverDirector
Brian HugginsDirector
Christine CarderDirector
Clifton SpinnerDirector
Denise PenzDirector
Diane GongawareDirector
Don NickersonDirector
Dr Clyde D CampbellDirector
E Alex Paris IiiDirector
James FrumDirector
Jason BlairDirector
John BonassiDirector
John DolanDirector
John McculloughDirector
Kenith BrittDirector
Linda EdwardsDirector
Marty AdamsDirector
Samuel StoneDirector
Tim BorchersDirector
Todd CoverDirector
Anissa AndersonSecretary
David CroftTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,372,547
Program Service Revenue
$187,579
Investment Income
$1,842,201
Other Revenue
$0
All Other Contributions
$3,372,547
Change in Net Assets
$3,502,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,334,678
Revenue Not Reported on Financial Statements
$67,649
Revenue Not Reported on Form 990
$1,154,310
Other Revenue Adjustments
$67,649
Total Revenue per Audited Statements
$6,488,988
Total Revenue per Form 990
$5,402,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,599,176
Salaries, Compensation, and Employee Benefits$300,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$153,741-$153,741
Other Expenses$144,203--$144,203
All Other Expenses$16,087$69,835-$85,922
Current Officers, Directors, Trustees, and Key Employees-$73,530-$73,530
Fees for Service Investment Mgmnt Fees-$67,649-$67,649
Other Employee Benefits-$56,534-$56,534
Occupancy-$29,888-$29,888
Fees for Services Other-$23,700-$23,700
Payroll Taxes-$16,819-$16,819
Office Expenses-$7,055-$7,055
Insurance-$6,540-$6,540
Advertising-$2,476-$2,476
Travel-$2,350-$2,350
Fees for Services Accounting-$1,569-$1,569
Conferences and Meetings-$384-$384
Total Functional Expenses$1,387,730$512,070$0$1,899,800

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,899,800
Expenses per Audited Statements$1,832,151
Total Expenses per Audited Statements$1,832,151
Expenses Not Reported on Financial Statements$67,649
Other Expense Adjustments$67,649
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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, Part VI, Section B, Line 11B

“The return is presented to the audit committee for review. After the audit committee completes a review of the return, recommendations for approval are sent to the board of directors. The board of directors vote on the recommendations made by the audit committee. If approved by the board, the return is then made available to the public as required by law.”

Form 990, Part VI, Section B, Line 12C

“The board of directors completes an annual conflict of interest questionnaire to identify any potential conflicts.”

Form 990, Part VI, Section B, Line 15A

“Compensation determinations for the executive director and key employees are reviewed annually by the board of directors.”

Form 990, Part VI, Section C, Line 19

“All documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
West Liberty University Foundation Inc
EIN
55-0480299
Phone
3043365635
Address
208 UNIVERSITY DRIVE, WEST LIBERTY, WV 26074

Signing Officer

Name
Betsy Delk
Title
Executive Director
Phone
3043365635
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betsy Delk
Formed
1964
Legal Domicile
Wv
Voting Board Members
23
Independent Board Members
23
Employees
8
Volunteers
23

Preparer

Firm
S R Snodgrass Ac
Address
980 NATIONAL ROAD, WHEELING, WV 26003
Preparer
William J Hall Ea
Phone
3042335030
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The foundation has analyzed the tax positions taken for filing with the internal revenue service and all state and local jurisdictions where it operates. The foundation believes that the income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the foundation's statements of financial position or statements of activities. Accordingly, the foundation has not recorded any reserves or related accruals for interest and penalties for uncertain tax positions as of june 30, 2025. The foundation believes it is no longer subject to income tax examinations for fiscal years prior to 2022.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Investment management fees 67,649.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Investment management fees 67,649.”

Raw XML AppendixShowing 400 of 555 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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IRS990/ActivityOrMissionDesc0THE WEST LIBERTY UNIVERSITY FOUNDATION RAISES, INVESTS, AND STEWARDS PRIVATE FUNDS TO STRENGTHEN WEST LIBERTY UNIVERSITY AND TO INCREASE OPPORTUNITY FOR STUDENTS OF ALL BACKGROUNDS TO PURSUE HIGHER LEARNING.
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IRS990/Form990PartVIISectionAGrp/PersonNm9JEREMY WEST
IRS990/Form990PartVIISectionAGrp/PersonNm10BETH WEAVER
IRS990/Form990PartVIISectionAGrp/PersonNm11DON NICKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm12E ALEX PARIS III
IRS990/Form990PartVIISectionAGrp/PersonNm13DIANE GONGAWARE
IRS990/Form990PartVIISectionAGrp/PersonNm14ANISSA ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm15LINDA EDWARDS
IRS990/Form990PartVIISectionAGrp/PersonNm16JOHN MCCULLOUGH
IRS990/Form990PartVIISectionAGrp/PersonNm17SAMUEL STONE
IRS990/Form990PartVIISectionAGrp/PersonNm18CHRISTINE CARDER
IRS990/Form990PartVIISectionAGrp/PersonNm19CLIFTON SPINNER
IRS990/Form990PartVIISectionAGrp/PersonNm20TODD COVER
IRS990/Form990PartVIISectionAGrp/PersonNm21KENITH BRITT
IRS990/Form990PartVIISectionAGrp/PersonNm22BRIAN HUGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm23TIM BORCHERS
IRS990/Form990PartVIISectionAGrp/PersonNm24BETSY DELK
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
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IRS990/MissionDesc0THE WEST LIBERTY UNIVERSITY FOUNDATION RAISES, INVESTS, AND STEWARDS PRIVATE FUNDS TO STRENGTHEN WEST LIBERTY UNIVERSITY AND TO INCREASE OPPORTUNITY FOR STUDENTS OF ALL BACKGROUNDS TO PURSUE HIGHER LEARNING.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ATHLETIC PROGRAMS - TO ADVANCE THE VARIOUS ATHLETIC AND RELATED ENDEAVORS OF WEST LIBERTY UNIVERSITY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CAPITAL IMPROVEMENT PROGRAMS - TO ASSIST WEST LIBERTY UNIVERSITY WITH CAPITAL IMPROVEMENTS.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02050301
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01589872

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