Civic Intelligence

The Parks System Trust Fund of Wheeling

990 • Fiscal year 2013 • EIN 55-6000663

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 05, 2014

Organization ProfileN/A
465 Lodge Drive26003

(304) 243-4011

Siviq Scores

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

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

28th percentile

0.10x

Higher debt load relative to revenue than 28% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

61st percentile

6.6%

Higher net margin than 61% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

61st percentile

6.6%

Faster asset growth than 61% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$19,372,400

Up $1,202,100 (+6.6%) from 2012

Net Assets

Up

$19,245,476

Up $1,250,030 (+6.9%) from 2012

Liabilities

Down

$126,924

Down $47,930 (-27%) from 2012

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin61st percentile

Revenue

$1,280,914

No earlier filing loaded for comparison.

Expenses

Up

$1,196,652

Up $117,727 (+11%) from 2012

Net Income

$84,262

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$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

2013

Assets$19,372,400
Liabilities$126,924
Net Assets$19,245,476
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$1,280,914
Expenses$1,196,652
Net Income$84,262
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 5, 2014
Return Version
2013v3.0
Gross Receipts
$4,634,563
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,011,730$11,263,312▼ $2,748,418
Other Notes and Loans Receivable, Net$247,757$3,866,927▲ $3,619,170
Land, Buildings, and Equipment, Net$888,878$882,709▼ $6,169
Cash and Non-Interest-Bearing Accounts-$58,713-
Total Assets$18,170,300$19,372,400▲ $1,202,100
Other Assets Total$3,021,935$3,300,739▲ $278,804
Liabilities
Deferred Revenue$174,854$77,861▼ $96,993
Grants Payable-$40,893-
Accounts Payable and Accrued Expenses-$8,170-
Total Liabilities$174,854$126,924▼ $47,930
Net Assets / Fund Balance
Unrestricted Net Assets$1,151,446$8,745,292▲ $7,593,846
Temporarily Rstr Net Assets$14,202,479$7,199,445▼ $7,003,034
Permanently Rstr Net Assets$2,641,521$3,300,739▲ $659,218
Total Net Assets Fund Balance$17,995,446$19,245,476▲ $1,250,030
Total Liabilities and Net Assets / Fund Balance$18,170,300$19,372,400▲ $1,202,100

Asset Categories

AssetBook ValueDepreciationBasis
Land$823,293-$823,293
Other Land Buildings$59,416$80,205$139,621
Other Assets Org$3,300,739--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$14,011,730$347,687▲ $933,227$4,551,845$9,558,880
2012$13,763,344$351,167▲ $907,920$9,793$14,011,730
2011$13,897,720$364,641▲ $52,569$19,209$13,763,344
2010$13,222,777$417,671▲ $1,123,913$18,368$13,897,720
2009$11,661,862$1,148,933▲ $1,351,623$52,769$13,222,777
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Wilbur S JonesChairman
Sue Seibert FarnsworthVice-chairman
Donald H HofreuterCommissioner
Joan StampCommissioner
G Ogden NuttingSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250,030
Program Service Revenue
$0
Investment Income
$933,227
Other Revenue
$97,657
All Other Contributions
$250,030
Change in Net Assets
$84,262

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,280,914
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$886,964
Total Revenue per Audited Statements
$2,167,878
Total Revenue per Form 990
$1,280,914
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,119,728
Other Expenses$76,924
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,119,728--$1,119,728
Fees for Service Investment Mgmnt Fees-$54,316-$54,316
Fees for Services Accounting-$15,951-$15,951
Depreciation Depletion$6,171--$6,171
Other Expenses$392--$392
Fees for Services Legal-$94-$94
Total Functional Expenses$1,126,291$70,361$0$1,196,652

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,196,652
Total Expenses per Audited Statements$1,196,652
Total Expenses per Form 990$1,196,652
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
55-6000957-N/a - GovernmentFor the Maintenance and Operation of the Public Parks of Wheeling, West Virginia.$1,119,728
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
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 11

“The organization's 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 further monitoring.”

Form 990, Part VI, Section C, Line 19

“Information is available upon request.”

Filing and Contact Details

Filer

EIN
55-6000663
Phone
3042434011

Signing Officer

Name
Jc Douglas Dalby
Title
CEO
Phone
3042434011
Signed
2014-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wilbur S Jones Jr
Formed
1945
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Preparer
Randall H Perry CPA
Phone
7403730056
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“To support the public parks of wheeling, west virginia.”

PART X, LINE 2:

“The parks system 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, 2013, 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 taxing jurisdictions, however, there are currently no audites 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 2010, 2011 and 2012 are subject to examination by the irs, generally for three years after they were filed.”

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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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IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt04551845
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt053047
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt013763344
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0351167
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt014011730
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0947861
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0907920
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt09793
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt054780
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt013897720
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0364641
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt013763344
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0477597
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt052569
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt019209
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt050090
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt013222777
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0417671
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt013897720
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0798183
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01123913
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt018368
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt050145
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt011661862
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01148933
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt013222777
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0836727
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01351623
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt052769
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01196652
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0823293
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0823293
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0886964
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03300739
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN PERPETUAL TRUST
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059416
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt080205
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0139621
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/RevenueNotReportedAmt0886964
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01280914
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT THE PUBLIC PARKS OF WHEELING, WEST VIRGINIA.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE PARKS SYSTEM 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, 2013, 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 TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITES 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 2010, 2011 AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.76000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0882709
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03300739
IRS990ScheduleD/TotalExpensesPerForm990Amt01196652
IRS990ScheduleD/TotalRevenuePerForm990Amt01280914
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02167878
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01196652
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt01119728
IRS990ScheduleI/RecipientTable/IRCSectionDesc0N/A - GOVERNMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FOR THE MAINTENANCE AND OPERATION OF THE PUBLIC PARKS OF WHEELING, WEST VIRGINIA.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10WHEELING PARK COMMISSION
IRS990ScheduleI/RecipientTable/RecipientEIN0556000957
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10465 LODGE DRIVE
IRS990ScheduleI/RecipientTable/USAddress/City0WHEELING
IRS990ScheduleI/RecipientTable/USAddress/State0WV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode026003
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0ACTUAL GRANT PAYMENTS (CASH)
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAKES GRANTS TO THE WHEELING PARK COMMISSION BASED ON MONTHLY NEEDS FOR THE OPERATION AND MAINTENANCE OF THE PUBLIC PARKS OF WHEELING, WEST VIRGINIA.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
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'S 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 FURTHER 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 11
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/BusinessNameLine10WHEELING PARK COMMISSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0556000957
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0N/A - GOVERNMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO OPERATE OGLEBAY AND WHEELING PARKS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A - GOVERNMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10465 LODGE DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0WHEELING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode026003
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01119728
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt13866927
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL GRANT PAYMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL LOAN BALANCES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10WHEELING PARK COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11WHEELING PARK COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt014202479
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt07199445
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt018170300
IRS990/TotalAssetsEOYAmt019372400
IRS990/TotalAssetsGrp/BOYAmt018170300
IRS990/TotalAssetsGrp/EOYAmt019372400
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0250030
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070361
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01126291
IRS990/TotalFunctionalExpensesGrp/TotalAmt01196652
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0174854
IRS990/TotalLiabilitiesEOYAmt0126924
IRS990/TotalLiabilitiesGrp/BOYAmt0174854
IRS990/TotalLiabilitiesGrp/EOYAmt0126924
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017995446
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019245476
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01126291
IRS990/TotalReportableCompFromOrgAmt00

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,372,400
Liabilities
$126,924
Net assets
$19,245,476
Revenue
$1,280,914
Expenses
$1,196,652
Net income
$84,262
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