Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
The West Virginia Regional Training Center
EIN 82-5432093 • 501(c)3 • Morgantown, WV
Profile
Development of local amateur wrestlers
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Balance Sheet
Assets
Down$88,676
Down $45,814 (-34%) from 2023
Liabilities
Down$0
Down $25,227 (-100%) from 2023
Net Assets
Down$88,676
Down $20,587 (-19%) from 2023
Revenue
Down$165,728
Down $29,524 (-15%) from 2023
Expenses
Down$186,315
Down $47,261 (-20%) from 2023
Net Income
Up-$20,587
Up $17,737 (+46%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $88,676
- Liabilities
- $0
- Net assets
- $88,676
- Revenue
- $165,728
- Expenses
- $186,315
- Net income
- -$20,587
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2023 to Aug 31, 2024
- Signed
- May 15, 2024
- Return Version
- 2023v6.0
- Gross Receipts
- $165,728
Mission and Program Overview
Mission
Development of local amateur wrestlers
Program Services
| Description | Grants | Expenses |
|---|---|---|
| See attached schedule | - | $186,315 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Matt Lamoreaux | President | PT | $0 | - | - |
| Mike Mason | Vice President | PT | $0 | - | - |
| Mark Samples | Treasurer | PT | $0 | - | - |
| Craig Costello | Director | PT | $0 | - | - |
| Tim Flynn | Director | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The West Virginia Regional Training Center
- EIN
- 82-5432093
- Address
- PO Box 877, Morgantown, WV 26507
Signing Officer
- Name
- Cliff Moore
- Title
- President
- Phone
- 3042939874
- Signed
- 2024-05-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wilson Accounting Group
- Address
- 69 South Washington Street, Waynesburg, PA 15370
- Preparer
- Michael C Wilson CPA
- Phone
- 7246276491
Supplemental Narrative
Additional Explanations
General explanation attachment
“Part III. Exempt Purpose AchievementA. To promote the development of local wrestlers in the pursuance of their Olympic and world goals by providing training, financial and emotional support.b. To promote the sport of wrestling by providing educational seminars and other materials to local schools and children.”
List of grants and similar amounts paid Part I line 10
“Activity Country Roads Trust Grantee Country Roads Trust Street 965 Hartman Run Road Suite 1102 City, State, Zip Morgantown, WV 26505Amount 35,000”
Description of other expenses Part I line 16
“Description AmountDepreciation from 4562 1,786Advertising & Marketing 6,569Insurance 1,536Travel 4,149Dues & Subscriptions 2,057Supplies 3,357Bank Fees 52Office supplies 741Meals 2,216Software 1,293Misc 784”
Description of other assets Part II line 24
“Category Beginning of Year End of YearFurniture & Fixtures Net 9,821 8,035Undeposited Funds 67 445Credit Card Receivables 0 240”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearTrust 25,227 0”
Raw XML Appendix148 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Mark Samples |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3177538105 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 877 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Morgantown |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 26507 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 124602 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 79956 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 165728 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -20587 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 126775 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 134490 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 88676 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 35000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 165728 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 109263 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 88676 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 109263 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 88676 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Matt Lamoreaux |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Mike Mason |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Mark Samples |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Craig Costello |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Tim Flynn |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9888 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 8720 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 24540 |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Development of local amateur wrestlers |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | See attached schedule |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 186315 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | WV |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 25227 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 186315 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 186315 |
| IRS990EZ/TotalRevenueAmt | 0 | 165728 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/CommunityTrustInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 165728 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 195252 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 140746 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 128337 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 121826 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 751889 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.84070 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.79220 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 632142 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 119747 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 165728 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 195252 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 140746 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 128337 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 121826 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 751889 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 751889 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Part III. Exempt Purpose AchievementA. To promote the development of local wrestlers in the pursuance of their Olympic and world goals by providing training, financial and emotional support.b. To promote the sport of wrestling by providing educational seminars and other materials to local schools and children. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Activity Country Roads Trust Grantee Country Roads Trust Street 965 Hartman Run Road Suite 1102 City, State, Zip Morgantown, WV 26505Amount 35,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description AmountDepreciation from 4562 1,786Advertising & Marketing 6,569Insurance 1,536Travel 4,149Dues & Subscriptions 2,057Supplies 3,357Bank Fees 52Office supplies 741Meals 2,216Software 1,293Misc 784 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearFurniture & Fixtures Net 9,821 8,035Undeposited Funds 67 445Credit Card Receivables 0 240 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Category Beginning of Year End of YearTrust 25,227 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | General explanation attachment |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Cliff Moore |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3042939874 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | The West Virginia Regional Training Center |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 825432093 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 877 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Morgantown |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 26507 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 830862570 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Wilson Accounting Group |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 69 South Washington Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Waynesburg |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 15370 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7246276491 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Michael C Wilson CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-12T15:52:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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