Civic Intelligence

Oglebay Foundation Inc.

990 • Fiscal year 2024 • EIN 55-0750128

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 13, 2025

255 Mansion DriveWheeling, WV 26003

(304) 243-4166

Siviq Scores

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

Liabilities / Assets

45th percentile

0.18x

Higher debt load relative to assets than 45% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.29x

Higher debt load relative to revenue than 50% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

89th percentile

50%

Higher net margin than 89% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$232,939

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

95th percentile

58%

Faster asset growth than 95% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

202%

Faster revenue growth than 96% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

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

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $8,200,620Liabilities 2011: $1,660,034Net Assets 2011: $6,540,5862011Assets 2012: $8,038,896Liabilities 2012: $1,566,942Net Assets 2012: $6,471,9542012Assets 2013: $9,157,470Liabilities 2013: $1,502,242Net Assets 2013: $7,655,2282013Assets 2014: $15,394,500Liabilities 2014: $1,831,864Net Assets 2014: $13,562,6362014Assets 2015: $16,863,628Liabilities 2015: $594,631Net Assets 2015: $16,268,9972015Assets 2016: $11,026,460Liabilities 2016: $1,029,672Net Assets 2016: $9,996,7882016Assets 2017: $10,539,626Liabilities 2017: $499,879Net Assets 2017: $10,039,7472017Assets 2018: $10,277,722Liabilities 2018: $583,999Net Assets 2018: $9,693,7232018Assets 2019: $12,882,527Liabilities 2019: $280,498Net Assets 2019: $12,602,0292019Assets 2020: $15,772,408Liabilities 2020: $1,068,488Net Assets 2020: $14,703,9202020Assets 2021: $18,691,463Liabilities 2021: $2,495,055Net Assets 2021: $16,196,4082021Assets 2022: $18,847,027Liabilities 2022: $4,919,180Net Assets 2022: $13,927,8472022Assets 2023: $19,202,889Liabilities 2023: $3,606,013Net Assets 2023: $15,596,8762023Assets 2024: $30,271,914Liabilities 2024: $5,322,338Net Assets 2024: $24,949,5762024

Highlighted filing

2024

Assets$30,271,914
Liabilities$5,322,338
Net Assets$24,949,576

Operations Trend

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

$20M$10M$0-$10MRevenue 2011: $2,941,401Expenses 2011: $1,740,779Net Income 2011: $1,200,6222011Expenses 2012: $2,188,1502012Revenue 2013: $2,141,194Expenses 2013: $1,614,758Net Income 2013: $526,4362013Revenue 2014: $8,462,047Expenses 2014: $2,558,936Net Income 2014: $5,903,1112014Revenue 2015: $5,216,299Expenses 2015: $2,086,586Net Income 2015: $3,129,7132015Revenue 2016: $2,293,330Expenses 2016: $8,839,268Net Income 2016: -$6,545,9382016Revenue 2017: $2,713,813Expenses 2017: $2,798,515Net Income 2017: -$84,7022017Revenue 2018: $3,083,583Expenses 2018: $2,841,029Net Income 2018: $242,5542018Revenue 2019: $4,774,926Expenses 2019: $2,838,124Net Income 2019: $1,936,8022019Revenue 2020: $5,772,580Expenses 2020: $4,455,665Net Income 2020: $1,316,9152020Revenue 2021: $4,251,520Expenses 2021: $3,008,832Net Income 2021: $1,242,6882021Revenue 2022: $7,064,669Expenses 2022: $7,268,459Net Income 2022: -$203,7902022Revenue 2023: $6,076,618Expenses 2023: $5,604,894Net Income 2023: $471,7242023Revenue 2024: $18,344,972Expenses 2024: $9,243,391Net Income 2024: $9,101,5812024

Highlighted filing

2024

Revenue$18,344,972
Expenses$9,243,391
Net Income$9,101,581
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$18,344,972
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Land$612,500-$612,500
Equipment$14,727$302,846$317,573
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eriks JanelsinsPresident &FT$232,939$232,939
Eriks JanelsinsPresident & CEO-$232,939$232,939

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$16,867,667
Program Service Revenue
$0
Investment Income
$1,355,779
Other Revenue
$121,526
All Other Contributions
$16,647,294
Change in Net Assets
$9,101,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wheeling Park CommissionWheeling, WV-Provide Grant Asst$7,734,564
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Others, Current$121,817
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
Yes
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 8B

The organization does not have any committees with the authority to act on behalf of the board.

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

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.

Form 990, Page 6, Part VI, Line 12C

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.

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

The executive committee reviews annual compensation during the budget process.

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

The executive committee reviews annual compensation during the budget process.

Form 990, Page 6, Part VI, Line 19

The organization does not have a policy for making its governing documents, conflict of interest policy or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Oglebay Foundation Inc
EIN
55-0750128
Phone
3042434166
Address
255 MANSION DRIVE, WHEELING, WV 26003

Signing Officer

Name
Eriks Janelsins
Title
President & CEO
Phone
3042434166
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eriks Janelsins
Formed
1996
Legal Domicile
Wv
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
25

Preparer

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

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization holds funds for the wheeling park commission.

Schedule D, Page 3, Part X

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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT &
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHAIRMAN EME
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0832494
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GovernmentGrantsAmt0220373
IRS990/GrantAmt07734564
IRS990/GrantsPayableGrp/BOYAmt03428076
IRS990/GrantsPayableGrp/EOYAmt05033506
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt07734564
IRS990/GrantsToDomesticOrgsGrp/TotalAmt07734564
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0832494
IRS990/GrossReceiptsAmt018344972
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt018988
IRS990/InsuranceGrp/TotalAmt018988
IRS990/InvestmentIncomeGrp/ExclusionAmt0523285
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0523285
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt011141358
IRS990/InvestmentsPubTradedSecGrp/EOYAmt012270767
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0302846
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0637475
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0627227
IRS990/LandBldgEquipCostOrOtherBssAmt0930073
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt015596876
IRS990/NetAssetsOrFundBalancesEOYAmt024949576
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0832494
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0832494
IRS990/NetUnrlzdGainsLossesInvstAmt0251119
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03385087
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-166258
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt033307
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt066614
IRS990/OfficeExpensesGrp/ProgramServicesAmt033307
IRS990/OfficeExpensesGrp/TotalAmt0133228
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt017117
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017117
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt034235
IRS990/OtherEmployeeBenefitsGrp/TotalAmt068469
IRS990/OtherExpensesGrp/Desc0DEVELOPMENT
IRS990/OtherExpensesGrp/FundraisingAmt0128948
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt043090
IRS990/OtherExpensesGrp/ProgramServicesAmt04872
IRS990/OtherExpensesGrp/TotalAmt0176910
IRS990/OtherLiabilitiesGrp/BOYAmt04276
IRS990/OtherLiabilitiesGrp/EOYAmt0121817
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0COTTAGE FUNDING
IRS990/OtherRevenueMiscGrp/Desc1MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0102977
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt118549
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0102977
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt118549
IRS990/OtherRevenueTotalAmt0121526
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0113208
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0113208
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0226416
IRS990/OtherSalariesAndWagesGrp/TotalAmt0452832
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01500
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01500
IRS990/PartialLiquidationInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03277566
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt013205385
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032412
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033795
IRS990/PrincipalOfficerNm0ERIKS JANELSINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05462173
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt04176924
IRS990/PYInvestmentIncomeAmt0500837
IRS990/PYOtherExpensesAmt0704058
IRS990/PYOtherRevenueAmt0113608
IRS990/PYRevenuesLessExpensesAmt0471724
IRS990/PYSalariesCompEmpBnftPaidAmt0723912
IRS990/PYTotalExpensesAmt05604894
IRS990/PYTotalRevenueAmt06076618
IRS990/ReconcilationRevenueExpnssAmt09101581
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0121526
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0556000957
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt07734564
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WHEELING PARK COMMISSION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt07734564
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt014727
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0302846
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0317573
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0612500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0612500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0121817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHERS, CURRENT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HOLDS FUNDS FOR THE WHEELING PARK COMMISSION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1OGLEBAY 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0627227
IRS990ScheduleD/TotalLiabilityAmt0121817
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt07734564
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROVIDE GRANT ASST
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WHEELING PARK COMMISSION
IRS990ScheduleI/RecipientTable/RecipientEIN0556000957
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0OGLEBAY PARK
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WHEELING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd026003
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$30.3$5.32$24.9$18.3$9.24$9.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$3.61$15.6$6.08$5.60$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$4.92$13.9$7.06$7.27$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.7$2.50$16.2$4.25$3.01$1.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$1.07$14.7$5.77$4.46$1.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$0.28$12.6$4.77$2.84$1.94
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$0.58$9.69$3.08$2.84$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$0.50$10.0$2.71$2.80$0.08
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$1.03$10.00$2.29$8.84$6.55
2015Detailed filing. Detailed filing data is available for this year.$16.9$0.59$16.3$5.22$2.09$3.13
2014Detailed filing. Detailed filing data is available for this year.$15.4$1.83$13.6$8.46$2.56$5.90
2013Detailed filing. Detailed filing data is available for this year.$9.16$1.50$7.66$2.14$1.61$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.04$1.57$6.47$2.19
2011Summary only. Only limited summary data is available for this year.$8.20$1.66$6.54$2.94$1.74$1.20