Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
990 • Fiscal year 2024 • EIN 55-0750128
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
43rd percentile
Higher top officer pay than 43% of similar nonprofits.
Top officer pay equals 1.3% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Assets
Up$30,271,914
Up $11,069,025 (+58%) from 2023
Net Assets
Up$24,949,576
Up $9,352,700 (+60%) from 2023
Liabilities
Up$5,322,338
Up $1,716,325 (+48%) from 2023
Revenue
Up$18,344,972
Up $12,268,354 (+202%) from 2023
Expenses
Up$9,243,391
Up $3,638,497 (+65%) from 2023
Net Income
Up$9,101,581
Up $8,629,857 (+1829%) from 2023
The oglebay foundation is devoted to raising private funds for the welfare, maintenance and future development of oglebay and wheeling parks in wheeling, wv and their affiliated organizations and programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pledges and Grants Receivable | $3,277,566 | $13,205,385 | ▲ $9,927,819 |
| Investments in Publicly Traded Securities | $11,141,358 | $12,270,767 | ▲ $1,129,409 |
| Cash and Non-Interest-Bearing Accounts | $4,112,578 | $4,133,240 | ▲ $20,662 |
| Land, Buildings, and Equipment, Net | $637,475 | $627,227 | ▼ $10,248 |
| Prepaid Expenses and Deferred Charges | $32,412 | $33,795 | ▲ $1,383 |
| Other Notes and Loans Receivable, Net | $1,500 | $1,500 | → $0 |
| Total Assets | $19,202,889 | $30,271,914 | ▲ $11,069,025 |
| Liabilities | |||
| Grants Payable | $3,428,076 | $5,033,506 | ▲ $1,605,430 |
| Accounts Payable and Accrued Expenses | $134,435 | $139,293 | ▲ $4,858 |
| Other Liabilities | $4,276 | $121,817 | ▲ $117,541 |
| Escrow Account Liability | $39,226 | $27,722 | ▼ $11,504 |
| Total Liabilities | $3,606,013 | $5,322,338 | ▲ $1,716,325 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $12,211,789 | $25,115,834 | ▲ $12,904,045 |
| Net Assets Without Donor Restrictions | $3,385,087 | $-166,258 | ▼ $3,551,345 |
| Total Net Assets Fund Balance | $15,596,876 | $24,949,576 | ▲ $9,352,700 |
| Total Liabilities and Net Assets / Fund Balance | $19,202,889 | $30,271,914 | ▲ $11,069,025 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $612,500 | - | $612,500 |
| Equipment | $14,727 | $302,846 | $317,573 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Eriks Janelsins | President & | FT | $232,939 | $232,939 |
| Eriks Janelsins | President & CEO | - | $232,939 | $232,939 |
| Name | Title |
|---|---|
| Lisa Allen | Chair |
| David M Weaver | Chairman |
| G Randolph Worls | Chairman Eme |
| Chad H Remp | Vice Chair |
| Cheryl Dean Riley | Director |
| Chris Freeman | Director |
| D Lyn Dotson | Director |
| David H Mckinley | Director |
| Eugene Fahey | Director |
| Joan Stamp | Director |
| Joseph Eddy | Director |
| Justin B Seibert | Director |
| R Gregory Mcdermott | Director |
| Sue Seibert Farnsworth | Director |
| Suzanne Rohrig Gaiser | Director |
| Wilbur S Jones Jr | Director |
| Carter a Kenamond | Secretary/tr |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $7,734,564 |
| Other Expenses | $754,587 |
| Salaries, Compensation, and Employee Benefits | $754,240 |
| Total Fundraising Expense | $351,277 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $7,734,564 | - | - | $7,734,564 |
| Other Salaries and Wages | $226,416 | $113,208 | $113,208 | $452,832 |
| Fees for Services Other | - | $276,033 | - | $276,033 |
| Current Officers, Directors, Trustees, and Key Employees | $116,469 | $58,235 | $58,235 | $232,939 |
| Other Expenses | $4,872 | $43,090 | $128,948 | $176,910 |
| Office Expenses | $33,307 | $66,614 | $33,307 | $133,228 |
| Fees for Services Legal | - | $71,918 | - | $71,918 |
| Other Employee Benefits | $34,235 | $17,117 | $17,117 | $68,469 |
| Fees for Services Management | $66,114 | - | - | $66,114 |
| Insurance | - | $18,988 | - | $18,988 |
| Depreciation Depletion | - | $10,248 | - | $10,248 |
| Advertising | $230 | $231 | $462 | $923 |
| Travel | - | $225 | - | $225 |
| Total Functional Expenses | $8,216,207 | $675,907 | $351,277 | $9,243,391 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Wheeling Park Commission | Wheeling, WV | - | Provide Grant Asst | $7,734,564 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Others, Current | $121,817 |
“The organization does not have any committees with the authority to act on behalf of the board.”
“The organization's procedures are to have the controller, president and governing body review the 990 prior to filing and to distribute the 990 to the governing body subsequent to filing.”
“The organization's controller ensures that all trustees annually sign off on a disclosure ofrm regarding any conflict of interest. No conflicts have been identified that require further monitoring.”
“The executive committee reviews annual compensation during the budget process.”
“The executive committee reviews annual compensation during the budget process.”
“The organization does not have a policy for making its governing documents, conflict of interest policy or financial statements available to the public.”
“The organization holds funds for the wheeling park commission.”
“Oglebay foundation inc has qualified for a tax exemption under section 501 (c)(3) of the internal revenue code and, accordingly, no provision has been recorded for income taxes in the accompanying financial statements. Management has analyzed tax positions taken for filing with the internal revenue service and all state and local jurisdictions where it operates. The agency believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effet on the agency's statement of financial position or the statement of activities. Accordingly, the agency has not recorded any reserves, or related accruals, for interest and penalties for uncertain tax positions as of december 31, 2024. The agency is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for the years prior to 2021.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 134435 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 139293 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE OGLEBAY FOUNDATION IS DEVOTED TO RAISING PRIVATE FUNDS FOR THE WELFARE, MAINTENANCE AND FUTURE DEVELOPMENT OF OGLEBAY AND WHEELING PARKS IN WHEELING, WV AND THEIR AFFILIATED ORGANIZATIONS AND PROGRAMS. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 462 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 231 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 230 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 923 |
| IRS990/AllOtherContributionsAmt | 0 | 16647294 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CATHY VOELLINGER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3042434166 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | OGLEBAY PARK |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WHEELING |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 26003 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4112578 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4133240 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 58235 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 58235 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 116469 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 232939 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | true |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 16867667 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 7734564 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1355779 |
| IRS990/CYOtherExpensesAmt | 0 | 754587 |
| IRS990/CYOtherRevenueAmt | 0 | 121526 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 9101581 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 754240 |
| IRS990/CYTotalExpensesAmt | 0 | 9243391 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 351277 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 18344972 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 10248 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10248 |
| IRS990/Desc | 0 | PROMOTE THE DEVELOPMENT, MAINTENANCE AND IMPROVEMENT OF OGLEBAY AND WHEELING PARKS IN OHIO COUNTY, WV FOR THE BENEFIT AND SOCIAL WELFARE OF THE CITIZENS OF OHIO COUNTY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 12211789 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 25115834 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 39226 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 27722 |
| IRS990/ExpenseAmt | 0 | 8216207 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 71918 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 71918 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 66114 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 66114 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 276033 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 276033 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LISA ALLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHAD H REMP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CARTER A KENAMOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | D LYN DOTSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOSEPH EDDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SUE SEIBERT FARNSWORTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRIS FREEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SUZANNE ROHRIG GAISER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WILBUR S JONES JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | R GREGORY MCDERMOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DAVID H MCKINLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | CHERYL DEAN RILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JUSTIN B SEIBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JOAN STAMP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | DAVID M WEAVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | ERIKS JANELSINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | G RANDOLPH WORLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | EUGENE FAHEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 232939 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | PRESIDENT & |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | CHAIRMAN EME |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1996 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 832494 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| IRS990/GovernmentGrantsAmt | 0 | 220373 |
| IRS990/GrantAmt | 0 | 7734564 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 3428076 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 5033506 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 7734564 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 7734564 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 832494 |
| IRS990/GrossReceiptsAmt | 0 | 18344972 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 16 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 18988 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18988 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 523285 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 523285 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 11141358 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 12270767 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 302846 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 637475 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 627227 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 930073 |
| IRS990/LegalDomicileStateCd | 0 | WV |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE OGLEBAY FOUNDATION IS DEVOTED TO RAISING PRIVATE FUNDS FOR THE WELFARE, MAINTENANCE AND FUTURE DEVELOPMENT OF OGLEBAY AND WHEELING PARKS IN WHEELING, WV AND THEIR AFFILIATED ORGANIZATIONS AND PROGRAMS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 15596876 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 24949576 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 832494 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 832494 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 251119 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3385087 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -166258 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 33307 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 66614 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 33307 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 133228 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 17117 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 17117 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 34235 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 68469 |
| IRS990/OtherExpensesGrp/Desc | 0 | DEVELOPMENT |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 128948 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 43090 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4872 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 176910 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4276 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 121817 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | COTTAGE FUNDING |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISC |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 102977 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 18549 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 102977 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 18549 |
| IRS990/OtherRevenueTotalAmt | 0 | 121526 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 113208 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 113208 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 226416 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 452832 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1500 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 1500 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 3277566 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 13205385 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 32412 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 33795 |
| IRS990/PrincipalOfficerNm | 0 | ERIKS JANELSINS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 5462173 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 4176924 |
| IRS990/PYInvestmentIncomeAmt | 0 | 500837 |
| IRS990/PYOtherExpensesAmt | 0 | 704058 |
| IRS990/PYOtherRevenueAmt | 0 | 113608 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 471724 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 723912 |
| IRS990/PYTotalExpensesAmt | 0 | 5604894 |
| IRS990/PYTotalRevenueAmt | 0 | 6076618 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 9101581 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 121526 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | true |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 556000957 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 6 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 7734564 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | WHEELING PARK COMMISSION |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 7734564 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 14727 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 302846 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 317573 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | true |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 612500 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 612500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 121817 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO OTHERS, CURRENT |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HOLDS FUNDS FOR THE WHEELING PARK COMMISSION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | OGLEBAY FOUNDATION INC HAS QUALIFIED FOR A TAX EXEMPTION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION HAS BEEN RECORDED FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE AND LOCAL JURISDICTIONS WHERE IT OPERATES. THE AGENCY BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFET ON THE AGENCY'S STATEMENT OF FINANCIAL POSITION OR THE STATEMENT OF ACTIVITIES. ACCORDINGLY, THE AGENCY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS, FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. THE AGENCY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART IV, LINE 2B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 627227 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 121817 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 7734564 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | PROVIDE GRANT ASST |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | WHEELING PARK COMMISSION |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 556000957 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | OGLEBAY PARK |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | WHEELING |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 26003 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.