Civic Intelligence

West Virginia Scenic Trails Association Inc.

EIN 55-0571414 • 501(c)3 • Charleston, WV

Pub. 78 Eligible990-N Coverage

Profile

Maintain allegheny trails

PO Box 4042Charleston, WV 25364

www.wvscenictrails.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

80th percentile

27%

Higher net margin than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

$99,047

No earlier filing loaded for comparison.

Liabilities

$1,357

No earlier filing loaded for comparison.

Net Assets

$97,690

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue73rd percentileNet Margin80th percentile

Revenue

$67,276

No earlier filing loaded for comparison.

Expenses

$48,864

No earlier filing loaded for comparison.

Net Income

$18,412

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0Assets 2025: $99,047Liabilities 2025: $1,357Net Assets 2025: $97,6902025

Highlighted filing

2025

Assets$99,047
Liabilities$1,357
Net Assets$97,690
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$80K$60K$40K$20K$0Revenue 2025: $67,276Expenses 2025: $48,864Net Income 2025: $18,4122025

Highlighted filing

2025

Revenue$67,276
Expenses$48,864
Net Income$18,412
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$99,047
Liabilities
$1,357
Net assets
$97,690
Revenue
$67,276
Expenses
$48,864
Net income
$18,412
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$99.0$1.36$97.7$67.3$48.9$18.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 12, 2025
Return Version
2024v5.0
Gross Receipts
$75,498
Mission and Program Overview

Mission

Maintain allegheny trails

Program Services

DescriptionGrantsExpenses
Projects Built two shelters two bridges and two kiosks on the trail Hosted fiftieth celebration with workshops and guided hikes-$27,650
MAINTENANCE MAINTAINED 80 MILES OF TRAIL BLOCKED BY DEBRIS FROM ICE STORM INCLUDING CLEARING, MOWING AND HEDGING-$9,396
STORE SOLD INVENTORY TO SUPPORT THE MISSION INCLUDING VOLUNTEER REWARD INCENTIVES, MAINTENANCE OF TRAIL, FUEL AND OIL, EQUIPMENT, AND PPE-$8,221
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Justin MullinsPresidentPT$0--
Kevin HoneycuttVice PresidentPT$0--
Jennifer BunnerTreasurer/SecretaryPT$0--
Tiffany BabcockMembership Coordinator-$0--
Nicolle Flood-SawczyszynCommunicationsPT$0--
Rick GreggMitb Representative-$0--
Jack PirnerHealth & Safety-$0--
John HindmanSection 1 Coordinator-$0--
Glenna PirnerSection 3 Coordinator-$0--
Bob IronsSection 4 Coordinator-$0--
Filing and Contact Details

Filer

Filer Name
West Virginia Scenic Trails
EIN
55-0571414
Address
PO BOX 4042, CHARLESTON, WV 25364

Signing Officer

Name
Jennifer Bunner
Title
Treasurer
Phone
2066610081
Signed
2025-08-12
Discuss with paid preparer
Yes

Preparer

Firm
Westchester Accounting and Tax
Address
2000 LOCUST AVE, FAIRMONT, WV 26554
Preparer
Teresa Engebretson
Phone
8776269228
Supplemental Narrative

Additional Explanations

Part I Line 8 Other Revenue

“Reconciliation adjustment $645”

Part I Line 16 Other Expenses

“Trail maintenance $9,396 projects $27,650”

Part II Line 26 Total Liabilities

“CREDIT CARD $1,357”

Part V Line 35B Unrelated Business Income

“Wvsta sold inventory to the general public through a store. The income is covered by an exception to tax-- all services were provided by volunteers”

Raw XML Appendix173 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CRAB ORCHARD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd025827
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt079278
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IRS990EZ/ExcessOrDeficitForYearAmt018412
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/GrossReceiptsAmt075498
IRS990EZ/GrossSalesOfInventoryAmt027862
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/InvestmentIncomeAmt0127
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02308
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt079278
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt097690
IRS990EZ/OccupancyRentUtltsAndMaintAmt02013
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt09
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Justin Mullins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kevin Honeycutt
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jennifer Bunner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Tiffany Babcock
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Nicolle Flood-Sawczyszyn
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Rick Gregg
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Jack Pirner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7John Hindman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Glenna Pirner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Bob Irons
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer/Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Membership Coordinator
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Communications
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5MITB Representative
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Health & Safety
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Section 1 Coordinator
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Section 3 Coordinator
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Section 4 Coordinator
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherExpensesTotalAmt037046
IRS990EZ/OtherRevenueTotalAmt0645
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN ALLEGHENY TRAILS
IRS990EZ/PrintingPublicationsPostageAmt09805
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Projects Built two shelters two bridges and two kiosks on the trail Hosted fiftieth celebration with workshops and guided hikes
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1MAINTENANCE MAINTAINED 80 MILES OF TRAIL BLOCKED BY DEBRIS FROM ICE STORM INCLUDING CLEARING, MOWING AND HEDGING
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2STORE SOLD INVENTORY TO SUPPORT THE MISSION INCLUDING VOLUNTEER REWARD INCENTIVES, MAINTENANCE OF TRAIL, FUEL AND OIL, EQUIPMENT, AND PPE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt027650
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt19396
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt28221
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt02928
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01357
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt048864
IRS990EZ/TotalProgramServiceExpensesAmt045267
IRS990EZ/TotalRevenueAmt067276
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.wvscenictrails.org
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INVENTORY SALES WVSTA SOLD INVENTORY TO THE GENERAL PUBLIC THROUGH A STORE. ALL STORE SERVICES WERE PROVIDED BY VOLUNTEERS
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II LINE 10 OTHER INCOME
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt043936
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt043936
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0127
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt027862
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IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt043936
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt043936
IRS990ScheduleA/TotalSupportAmt071925
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RECONCILIATION ADJUSTMENT $645
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAIL MAINTENANCE $9,396 PROJECTS $27,650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CREDIT CARD $1,357
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WVSTA SOLD INVENTORY TO THE GENERAL PUBLIC THROUGH A STORE. THE INCOME IS COVERED BY AN EXCEPTION TO TAX-- ALL SERVICES WERE PROVIDED BY VOLUNTEERS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I LINE 8 OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I LINE 16 OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART II LINE 26 TOTAL LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART V LINE 35B UNRELATED BUSINESS INCOME
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jennifer Bunner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02066610081
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST VIRGINIA SCENIC TRAILS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0550571414
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4042
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025364
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823168850
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Westchester Accounting and Tax
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02000 LOCUST AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026554
ReturnHeader/PreparerPersonGrp/PhoneNum08776269228
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Teresa Engebretson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-16T12:57:56-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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