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    <ReturnTs>2025-07-16T10:09:22-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-08-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-12-11</TaxPeriodBeginDt>
    <Filer>
      <EIN>934789743</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST VIRGINIA CONGRESS OF PARENTS &amp; TEACHERS INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>TCCA PTA</BusinessNameLine2Txt>
      </BusinessName>
      <InCareOfNm>% CARRIE RUEPPEL</InCareOfNm>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>6815131483</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7192 ARDEN NOLLVILLE RD</AddressLine1Txt>
        <CityNm>MARTINSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25403</ZIPCd>
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      <PersonNm>CARRIE RUEPPEL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4434747213</PhoneNum>
      <SignatureDt>2025-07-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <Form8822BAttachedInd>X</Form8822BAttachedInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTINE M WUEST</PreparerPersonNm>
      <PTIN>P01204925</PTIN>
      <PhoneNum>3042636144</PhoneNum>
      <PreparationDt>2025-07-16</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <InitialReturnInd>X</InitialReturnInd>
      <GroupExemptionNum>5140</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-93-1">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>PTA</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>101632</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>251</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>290</MembershipDuesAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-106-1">37051</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-106-1">64040</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>16284</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>84807</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>85348</TotalRevenueAmt>
      <OtherExpensesTotalAmt>31331</OtherExpensesTotalAmt>
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      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>0</BOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>54017</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CHILD ADVOCACY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CLASSROOM NEEDS 28166</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>28166</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OTHER EXPENSES SEE SCHEDULE O 3165</DescriptionProgramSrvcAccomTxt>
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        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY MATHIS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACKIE DAYHUFF</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NIKKI MAIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CARRIE RUEPPEL</PersonNm>
        <USAddress>
          <AddressLine1Txt>7192 ARDEN NOLLVILLE RD</AddressLine1Txt>
          <CityNm>MARTINSBURG</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25403</ZIPCd>
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        <PhoneNum>4434747213</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <OthDirectExpnssTotalEventsAmt>50</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>50</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>63990</NetIncomeSummaryAmt>
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        <VolunteerLaborBingoInd>true</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
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        <OthDirectExpnssOtherGamingAmt>4879</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>37051</GrossRevenueTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>11355</NonCashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>4879</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>16234</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>20817</NetGamingIncomeSummaryAmt>
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      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>CARRIE RUEPPEL</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>7192 ARDEN NOLLVILLE RD</AddressLine1Txt>
        <CityNm>MARTINSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25403</ZIPCd>
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      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $924.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASSROOM NEEDS $28166.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>TEACHER TRAINING $1400.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>TEACHER APPRECIATION $639.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>READ-A-THON $202.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses: $3165.00 including grants of: $0.00 Revenue: $0.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES - SEE SCHEDULE O - $3,165</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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