Civic Intelligence

The Parks System Trust Fund of Wheeling

EIN 55-6000663 • 501(c)3 • Wheeling, WV

Profile

To support the public parks of wheeling, ohio county, west virginia.

Oglebay ParkWheeling, WV 26003

n/A

Siviq Scores

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

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.07x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

40th percentile

1.0%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

52nd percentile

5.0%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

43%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$21,650,277

Up $1,033,482 (+5.0%) from 2023

Liabilities

Up

$163,012

Up $144,309 (+772%) from 2023

Net Assets

Up

$21,487,265

Up $889,173 (+4.3%) from 2023

Operations
Liabilities / Revenue25th percentileNet Margin40th percentile

Revenue

Up

$2,361,654

Up $713,976 (+43%) from 2023

Expenses

Up

$2,338,521

Up $1,138,374 (+95%) from 2023

Net Income

Down

$23,133

Down $424,398 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$30M$20M$10M$0Assets 2011: $17,790,245Liabilities 2011: $271,847Net Assets 2011: $17,518,3982011Assets 2012: $18,170,300Liabilities 2012: $174,854Net Assets 2012: $17,995,4462012Assets 2013: $19,372,400Liabilities 2013: $126,924Net Assets 2013: $19,245,4762013Assets 2014: $19,624,204Liabilities 2014: $18,670Net Assets 2014: $19,605,5342014Assets 2015: $15,439,438Liabilities 2015: $114,815Net Assets 2015: $15,324,6232015Assets 2016: $15,794,115Liabilities 2016: $167,880Net Assets 2016: $15,626,2352016Assets 2017: $17,371,983Liabilities 2017: $65,900Net Assets 2017: $17,306,0832017Assets 2018: $15,812,878Liabilities 2018: $34,000Net Assets 2018: $15,778,8782018Assets 2019: $18,306,338Liabilities 2019: $290,540Net Assets 2019: $18,015,7982019Assets 2020: $21,084,740Liabilities 2020: $110,000Net Assets 2020: $20,974,7402020Assets 2021: $22,910,458Liabilities 2021: $204,383Net Assets 2021: $22,706,0752021Assets 2022: $18,140,801Liabilities 2022: $1,500Net Assets 2022: $18,139,3012022Assets 2023: $20,616,795Liabilities 2023: $18,703Net Assets 2023: $20,598,0922023Assets 2024: $21,650,277Liabilities 2024: $163,012Net Assets 2024: $21,487,2652024

Highlighted filing

2024

Assets$21,650,277
Liabilities$163,012
Net Assets$21,487,265
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $642,5022011Expenses 2012: $1,078,9252012Revenue 2013: $1,280,914Expenses 2013: $1,196,652Net Income 2013: $84,2622013Revenue 2014: $1,476,441Expenses 2014: $1,124,111Net Income 2014: $352,3302014Revenue 2015: $1,318,992Expenses 2015: $1,232,665Net Income 2015: $86,3272015Revenue 2016: $801,420Expenses 2016: $821,247Net Income 2016: -$19,8272016Revenue 2017: $1,257,719Expenses 2017: $856,796Net Income 2017: $400,9232017Revenue 2018: $1,287,940Expenses 2018: $1,049,932Net Income 2018: $238,0082018Revenue 2019: $1,256,858Expenses 2019: $1,250,735Net Income 2019: $6,1232019Revenue 2020: $2,212,245Expenses 2020: $1,036,097Net Income 2020: $1,176,1482020Revenue 2021: $3,155,007Expenses 2021: $1,628,212Net Income 2021: $1,526,7952021Revenue 2022: $1,149,663Expenses 2022: $1,940,660Net Income 2022: -$790,9972022Revenue 2023: $1,647,678Expenses 2023: $1,200,147Net Income 2023: $447,5312023Revenue 2024: $2,361,654Expenses 2024: $2,338,521Net Income 2024: $23,1332024

Highlighted filing

2024

Revenue$2,361,654
Expenses$2,338,521
Net Income$23,133
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,650,277
Liabilities
$163,012
Net assets
$21,487,265
Revenue
$2,361,654
Expenses
$2,338,521
Net income
$23,133
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.7$0.16$21.5$2.36$2.34$0.02
2023Detailed filing. Detailed filing data is available for this year.$20.6$0.02$20.6$1.65$1.20$0.45
2022Detailed filing. Detailed filing data is available for this year.$18.1$0.00$18.1$1.15$1.94$0.79
2021Detailed filing. Detailed filing data is available for this year.$22.9$0.20$22.7$3.16$1.63$1.53
2020Detailed filing. Detailed filing data is available for this year.$21.1$0.11$21.0$2.21$1.04$1.18
2019Detailed filing. Detailed filing data is available for this year.$18.3$0.29$18.0$1.26$1.25$0.01
2018Detailed filing. Detailed filing data is available for this year.$15.8$0.03$15.8$1.29$1.05$0.24
2017Detailed filing. Detailed filing data is available for this year.$17.4$0.07$17.3$1.26$0.86$0.40
2016Detailed filing. Detailed filing data is available for this year.$15.8$0.17$15.6$0.80$0.82$0.02
2015Detailed filing. Detailed filing data is available for this year.$15.4$0.11$15.3$1.32$1.23$0.09
2014Detailed filing. Detailed filing data is available for this year.$19.6$0.02$19.6$1.48$1.12$0.35
2013Detailed filing. Detailed filing data is available for this year.$19.4$0.13$19.2$1.28$1.20$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.2$0.17$18.0$1.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$0.27$17.5$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 28, 2025
Return Version
2024v5.1
Gross Receipts
$2,361,654
Mission and Program Overview

Mission

To support the public parks of wheeling, ohio county, west virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$16,110,763$16,849,887▲ $739,124
Land, Buildings, and Equipment, Net$839,522$839,522→ $0
Accounts Receivable$17,025$16,734▼ $291
Total Assets$20,616,795$21,650,277▲ $1,033,482
Other Assets Total$3,649,485$3,944,134▲ $294,649
Liabilities
Grants Payable$18,703$163,012▲ $144,309
Total Liabilities$18,703$163,012▲ $144,309
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,537,933$16,458,839▲ $920,906
Net Assets Without Donor Restrictions$5,060,159$5,028,426▼ $31,733
Total Net Assets Fund Balance$20,598,092$21,487,265▲ $889,173
Total Liabilities and Net Assets / Fund Balance$20,616,795$21,650,277▲ $1,033,482

Asset Categories

AssetBook ValueDepreciationBasis
Land$839,522-$839,522
Other Land Buildings$0$123,392$123,392
Other Assets Org$3,944,134--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$16,110,763$73,174▲ $2,957,455-$16,849,887
2023$13,970,256$99,309▲ $3,189,686-$16,110,763
2022$17,875,107$143,749▼ $2,136,661-$13,970,256
2021$16,438,269$179,221▲ $2,862,975-$17,875,107
2020$14,015,488$-356,184▲ $3,808,893-$16,438,269
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
R Gregory McdermottChairman
Bob PeckenpaughPresident & CEO
Joan C StampVice Chairman
Gene FaheyDirector
Justin SeibertDirector
David H MckinleySecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,174
Program Service Revenue
$0
Investment Income
$1,337,149
Other Revenue
$951,331
All Other Contributions
$73,174
Change in Net Assets
$23,133

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,361,654
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$866,040
Total Revenue per Audited Statements
$3,227,694
Total Revenue per Form 990
$2,361,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,228,877
Other Expenses$109,644
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,228,877--$2,228,877
Other Expenses$57,920--$57,920
Fees for Services Accounting-$33,000-$33,000
Fees for Services Management$18,000--$18,000
Fees for Services Legal$724--$724
Total Functional Expenses$2,305,521$33,000$0$2,338,521

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,338,521
Total Expenses per Audited Statements$2,338,521
Total Expenses per Form 990$2,338,521
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wheeling Park CommissionWheeling, WVN/aFor the Maintenance and Operation of the Public Parks of Wheeling, West Virginia.$2,228,877
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
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
No
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 A, Line 7A

“The trustees of the parks system trust fund of wheeling are the park commissioners of the city of wheeling, west virginia; two are appointed by the city manager of the city of wheeling, and three are appointed by the president of the wheeling area chamber of commerce.”

Form 990, Part VI, Section A, Line 8B

“The organization's governing body has no committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The organization usual procedures are to have the controller review the 990 prior to filing and to distribute the 990 to the governing body subsequent to filing.”

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

“The organization's controller ensures that all trustees annually sign off on a disclosure of any conflict of interest. To date, no conflicts have been identified that require futher monitoring.”

Form 990, Part VI, Section C, Line 19

“Information is available upon request.”

Filing and Contact Details

Filer

Filer Name
The Parks System Trust Fund of Wheeling
EIN
55-6000663
Phone
3042434011
Address
OGLEBAY PARK, WHEELING, WV 26003

Signing Officer

Name
Karl Radaker
Title
Director of Finance
Phone
3042434000
Signed
2025-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karl Radaker
Formed
1945
Legal Domicile
Wv
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Goff Backa Alfera & Company LLC
Address
3325 SAW MILL RUN BLVD SUITE 200, PITTSBURGH, PA 15227-2736
Preparer
James R Baird Iii CPA
Phone
4128855045
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The trust fund of wheeling is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, except for taxes on unrelated business income. Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taking jurisdictions, however, there are currently no audits for any tax periods in progress. The park systems trust fund's federal return of organization exempt from income tax (form 990) for the tax years 2022, 2023, and 2024 are subject to examination by the irs, generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 466 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/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01647678
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt023133
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02288480
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0844550
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0844550
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016110763
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016849887
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0556000957
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt02228877
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WHEELING PARK COMMISSION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt02228877
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt062628
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt016110763
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt073174
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt016849887
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt02228877
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02957455
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt051222
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt013970256
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt099309
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt016110763
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt01097266
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03189686
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt073326
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt017875107
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0143749
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt013970256
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt01838613
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2136661
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt076003
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt016438269
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0179221
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt017875107
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01529355
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02862975
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt091351
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt014015488
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0-356184
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt016438269
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0938577
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03808893
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02338521
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0839522
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0839522
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0866040
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03944134
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST PERPETUAL TRUST - KENNEDY/MEAGEL
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0123392
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0123392
IRS990ScheduleD/RevenueNotReportedAmt0866040
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02361654
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST FUND OF WHEELING IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAKING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PARK SYSTEMS TRUST FUND'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE TAX YEARS 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0839522
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03944134
IRS990ScheduleD/TotalExpensesPerForm990Amt02338521
IRS990ScheduleD/TotalRevenuePerForm990Amt02361654
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03227694
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02338521
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt02228877
IRS990ScheduleI/RecipientTable/IRCSectionDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FOR THE MAINTENANCE AND OPERATION OF THE PUBLIC PARKS OF WHEELING, WEST VIRGINIA.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WHEELING PARK COMMISSION
IRS990ScheduleI/RecipientTable/RecipientEIN0556000957
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0465 LODGE DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WHEELING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd026003
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0ACTUAL GRANT PAYMENTS (CASH)
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES OF THE PARKS SYSTEM TRUST FUND OF WHEELING ARE THE PARK COMMISSIONERS OF THE CITY OF WHEELING, WEST VIRGINIA; TWO ARE APPOINTED BY THE CITY MANAGER OF THE CITY OF WHEELING, AND THREE ARE APPOINTED BY THE PRESIDENT OF THE WHEELING AREA CHAMBER OF COMMERCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING BODY HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION USUAL PROCEDURES ARE TO HAVE THE CONTROLLER REVIEW THE 990 PRIOR TO FILING AND TO DISTRIBUTE THE 990 TO THE GOVERNING BODY SUBSEQUENT TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S CONTROLLER ENSURES THAT ALL TRUSTEES ANNUALLY SIGN OFF ON A DISCLOSURE OF ANY CONFLICT OF INTEREST. TO DATE, NO CONFLICTS HAVE BEEN IDENTIFIED THAT REQUIRE FUTHER MONITORING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WHEELING PARK COMMISSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0556000957
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO OPERATE OGLEBAY AND WHEELING PARKS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0465 LODGE DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WHEELING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd026003
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02228877
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt133000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt218000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt310
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL GRANT PAYMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACCOUNTING FEE INVOICES
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2AGREED UPON MANAGEMENT FEES
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3AGREED UPON BY WRITTEN AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WHEELING PARK COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WHEELING PARK COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2OGLEBAY FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3WHEELING PARK COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt020616795
IRS990/TotalAssetsEOYAmt021650277
IRS990/TotalAssetsGrp/BOYAmt020616795
IRS990/TotalAssetsGrp/EOYAmt021650277

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