Civic Intelligence

Mountain State Learning Solutions

EIN 87-2155971 • 501(c)3 • Charleston, WV

Profile

The mission of the School is to use high-quality curriculum and authentic career-focused educational programming to personalize instruction for every student,so they are empowered to achieve their full potential, prepared to pursue the career and/or postsecondary education.

3508 Stauton AveCharleston, WV 25304
Siviq Scores

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

Liabilities / Assets

90th percentile

0.67x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

95th percentile

1.25x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

93rd percentile

63%

Higher net margin than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

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

Source year 2022

Revenue Growth

Score unavailable

No value available

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

Source year 2022

Assets

Up

$1,746,685

Up $1,073,455 (+159%) from 2023

Liabilities

Up

$1,746,685

Up $1,073,455 (+159%) from 2023

Net Assets

Flat

$0

Flat from 2023

Revenue

Up

$7,513,421

Up $4,774,501 (+174%) from 2023

Expenses

Up

$7,513,421

Up $4,724,141 (+169%) from 2023

Net Income

Up

$0

Up $50,360 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2022: $150,360Liabilities 2022: $100,000Net Assets 2022: $50,3602022Assets 2023: $673,230Liabilities 2023: $673,230Net Assets 2023: $02023Assets 2024: $1,746,685Liabilities 2024: $1,746,685Net Assets 2024: $02024

Highlighted filing

2024

Assets$1,746,685
Liabilities$1,746,685
Net Assets$0

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2022: $80,100Expenses 2022: $29,740Net Income 2022: $50,3602022Revenue 2023: $2,738,920Expenses 2023: $2,789,280Net Income 2023: -$50,3602023Revenue 2024: $7,513,421Expenses 2024: $7,513,421Net Income 2024: $02024

Highlighted filing

2024

Revenue$7,513,421
Expenses$7,513,421
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$7,513,421
Mission and Program Overview

Mission

EDUCATION SERVICES

The mission of the West Virginia Virtual Academy (WVVA) is to use high-quality curriculum and authentic career-focused educational programming to personalize instruction for every studentregardless of their zip codeso they are empowered to achieve their full potential

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$407,178$840,870▲ $433,692
Pledges and Grants Receivable$198,506$750,641▲ $552,135
Accounts Receivable-$105,880-
Prepaid Expenses and Deferred Charges$67,546$49,294▼ $18,252
Total Assets$673,230$1,746,685▲ $1,073,455
Liabilities
Accounts Payable and Accrued Expenses$414,444$1,362,573▲ $948,129
Other Liabilities$258,786$384,112▲ $125,326
Total Liabilities$673,230$1,746,685▲ $1,073,455
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$673,230$1,746,685▲ $1,073,455
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bryan HoylmanBoard Chair
John OveringtonVice PresidentCo-Chairperson
Deidre BumbangerDirector
Stephanie ReynaSecretary
Gregory ClutterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,513,421
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,535,496
Salaries, Compensation, and Employee Benefits$1,977,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,564,028--$1,564,028
All Other Expenses$998,313$68,089-$1,066,402
Information Technology$751,547$92,592-$844,139
Other Employee Benefits$275,675--$275,675
Fees for Services Management-$227,032-$227,032
Payroll Taxes$138,222--$138,222
Insurance-$28,959-$28,959
Fees for Services Legal-$24,727-$24,727
Travel$21,799$239-$22,038
Other Expenses$18,899$13,632-$18,899
Total Functional Expenses$7,042,689$470,732$0$7,513,421
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
Other Current Liability$252,789
Accrued Other Expenses$131,323
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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
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
Yes

Governance Explanations

Management duties delegation Part VI line 3

The managements duties and responsibilities are properly assigned and deligated.

Form 990 governing body review Part VI line 11

Treasurer/management reviews Tax Form 990.

Conflict of interest policy compliance Part VI line 12C

As defined under the Whistleblower Protection Act of 1989,is a term used when a worker,contractor,58 volunteer or school board member passes along information concerning a real or perceived wrongdoing. The wrongdoing is typically something witnessed at the workplace and prevents retaliation to the reporter.As a recipient of federal funds, West Virginia Virtual Academy is governed by this federal law. To be covered by a whistleblowing law,a reporter who makes a disclosure must reasonably believe two things:1) they are acting in the public interest;2)the disclosure tends to show past,present,or likely future wrongdoings in one or more of the following categories:a. criminal offense, including financial impropriety b.failure to comply with the law, including special education & IDA violations

Form 990 availability to public Part VI line 18

Tax Form 990 available to public upon request.

Governing documents etc available to public Part VI line 19

Governing documents, etc., available to public upon request.

Filing and Contact Details

Filer

Filer Name
Mountain State Learning Solutions
EIN
87-2155971
Address
3508 Stauton Ave, Charleston, WV 25304
Doing Business As
West Virginia Virtual Academy

Signing Officer

Name
Deidre Bumbanger
Title
Director
Phone
3046152887
Signed
2025-05-07
Discuss with paid preparer
No

Organization Details

Formed
2021
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Aal Pc
Address
8230 Old Courthouse Road, Vienna, VA 22182
Preparer
Shad Ahmad
Phone
7038939644
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Other Expenses Program Services Mgmt. & General Supplies 814,053 22,631Special Ed. 145,146 0Other 24,671 3,757School Events 14,443 0Rental 0 41,250

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, etc., available to public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other Expenses Program Services Mgmt. & General Supplies 814,053 22,631Special Ed. 145,146 0Other 24,671 3,757School Events 14,443 0Rental 0 41,250
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07513421
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0673230
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01746685
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0239
IRS990/TravelGrp/ProgramServicesAmt021799
IRS990/TravelGrp/TotalAmt022038
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Deidre Bumbanger
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03046152887
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Mountain State Learning Solutions
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0872155971
ReturnHeader/Filer/USAddress/AddressLine1Txt03508 Stauton Ave
ReturnHeader/Filer/USAddress/CityNm0Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025304
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AAL PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08230 Old Courthouse Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Vienna
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022182
ReturnHeader/PreparerPersonGrp/PhoneNum07038939644
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Shad Ahmad
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-07T12:34:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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