<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T08:17:12-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204992945</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROGER HARDESTY &amp; ASSOCIATES AC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>449 FORTRESS BLVD STE 3200</AddressLine1Txt>
        <CityNm>MORGANTOWN</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26508</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>550725478</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST VIRGINIA WINE &amp; JAZZ FESTIVAL</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>3042961629</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 485</AddressLine1Txt>
        <CityNm>MORGANTOWN</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>265070485</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID BELL</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>3042961629</PhoneNum>
      <SignatureDt>2024-05-07</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DAVID</PersonFirstNm>
        <PersonLastNm>BELL</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EVAN M HARDESTY MPA CPA</PreparerPersonNm>
      <PTIN>P01641661</PTIN>
      <PhoneNum>3043291351</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WVWINEANDJAZZ.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>112105</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5990</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="5990" referenceDocumentId="RetDoc2">106115</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>49419</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>56696</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>62686</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>650</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7824</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>202</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>10559</OtherExpensesTotalAmt>
      <TotalExpensesAmt>19235</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>43451</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>57196</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>100647</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>57196</BOYAmt>
        <EOYAmt>100647</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>57196</BOYAmt>
        <EOYAmt>100647</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>57196</BOYAmt>
        <EOYAmt>100647</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WEST VIRGINIA WINE AND JAZZ FEST, INC. IS A NONPROFIT ORGANIZATION 501 (C)4 STATUS THAT SEEKS TO RETURN THE PROCEEDS FROM THE ANNUAL FESTIVAL BACK TO THE COMMUNITY IN VARIOUS WAYS. THESE INCLUDE ENDOWED SCHOLARSHIPS TO THE WVU SCHOOL OF MUSIC, SPONSORSHIP OF EDUCATIONAL ENDEAVORS AND CLASSES AT WVU, FREE CONCERTS FOR AREA MIDDLE/HIGH SCHOOLS, SPONSORSHIP OF VARIOUS STUDENT AND COMMUNITY ORGANIZATIONS THAT ASSIST WITH THE FESTIVAL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIPS TO THE WVU SCHOOL OF MUSIC, SPONSORSHIP OF EDUCATIONAL ENDEAVORS AND CLASSES AT WVU, FREE CONCERTS FOR AREA MIDDLE/HIGH SCHOOLS, SPONSORSHIP OF VARIOUS STUDENT AND COMMUNITY ORGANIZATIONS THAT ASSIST WITH THE FESTIVAL.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN METHENY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRETT MATAK</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID BELL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHELLY LEDSOME</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK ASH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY DEAL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC DEAL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH JACKSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAY FANOK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARRY GRANDON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JODIE LEWIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS PACYNA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF MILLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT ESTILL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DAVID BELL</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 485</AddressLine1Txt>
          <CityNm>MORGANTOWN</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26507</ZIPCd>
        </USAddress>
        <PhoneNum>3042961629</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>FESTIVAL</Event1Nm>
        <GrossReceiptsEvent1Amt>112105</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>5990</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>106115</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>49419</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>112105</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>5990</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>106115</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>49419</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>49419</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>56696</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>FESTIVAL ADVERTISING AND PROMOTION 6,807 OFFICE 358 INSURANCE 1,607 EXPENSES 1,667 LICENSES 120 TOTAL 10,559</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>WEST VIRGINIA WINE AND JAZZ FEST, INC. IS A NONPROFIT ORGANIZATION 501 (C)4 STATUS THAT SEEKS TO RETURN THE PROCEEDS FROM THE ANNUAL FESTIVAL BACK TO THE COMMUNITY IN VARIOUS WAYS. THESE INCLUDE ENDOWED SCHOLARSHIPS TO THE WVU SCHOOL OF MUSIC, SPONSORSHIP OF EDUCATIONAL ENDEAVORS AND CLASSES AT WVU, FREE CONCERTS FOR AREA MIDDLE/HIGH SCHOOLS, SPONSORSHIP OF VARIOUS STUDENT AND COMMUNITY ORGANIZATIONS THAT ASSIST WITH THE FESTIVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS TO THE WVU SCHOOL OF MUSIC, SPONSORSHIP OF EDUCATIONAL ENDEAVORS AND CLASSES AT WVU, FREE CONCERTS FOR AREA MIDDLE/HIGH SCHOOLS, SPONSORSHIP OF VARIOUS STUDENT AND COMMUNITY ORGANIZATIONS THAT ASSIST WITH THE FESTIVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
