﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2025v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-24T09:18:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>550621482</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GRAY GRIFFITH &amp; MAYS AC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>707 VIRGINIA STREETEASTSUITE 400</AddressLine1Txt>
        <CityNm>CHARLESTON</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>253012711</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>550465880</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST VIRGINIA INDEPENDENT COLLEGES</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AND UNIVERSITIES INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>3043455525</PhoneNum>
      <USAddress>
        <AddressLine1Txt>CO 3 POINT STRATEGIES PO BX 7058</AddressLine1Txt>
        <CityNm>CHARLESTON</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25356</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BENJAMIN R BEAKES</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>3043455525</PhoneNum>
      <SignatureDt>2026-06-16</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>J RYAN LINDSAY</PreparerPersonNm>
      <PTIN>P01835061</PTIN>
      <PhoneNum>3043459400</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>BENJAMIN R BEAKES</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 7058</AddressLine1Txt>
        <CityNm>CHARLESTON</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25356</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>982887</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.WVICU.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1951</FormationYr>
      <LegalDomicileStateCd>WV</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE MISSION OF WVICU IS "TO CHAMPION INDEPENDENT HIGHER EDUCATION THROUGHOUT THE STATE OF WEST VIRGINIA". THE VISION FURTHER STATES THAT INDEPENDENT HIGHER EDUCATION IN WEST VIRGINIA WILL BE AN ACCESSIBLE, INDISPENSABLE AND HIGHLY VISIBLE COMPONENT OF THE STATE'S EDUCATIONAL, ECONOMIC, AND CULTURAL LIFE. WVICU CURRENTLY SERVES SIX NOT-FOR-PROFIT MEMBER INSTITUTIONS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>13</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>315426</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>807302</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>144000</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>144000</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>29245</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>30074</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>1358</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>1511</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>490029</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>982887</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>427521</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>437574</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>32248</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>190646</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>150107</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>618167</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>587681</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-128138</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>395206</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>3392277</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4160682</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>2289806</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>2606490</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1102471</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1554192</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>THE MISSION OF WVICU IS TO ADVANCE COLLECTIVELY THE INTERESTS OF WEST VIRGINIA'S INDEPENDENT COLLEGES AND UNIVERSITIES AND THEIR STUDENTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>437574</ExpenseAmt>
      <GrantAmt>437574</GrantAmt>
      <RevenueAmt>144000</RevenueAmt>
      <Desc>WVICU REQUESTS CONTRIBUTIONS FROM FOUNDATIONS, CORPORATIONS, AND INDIVIDUALS THAT ARE USED FOR SCHOLARSHIPS GRANTED TO WEST VIRGINIA STUDENTS THAT DEMONSTRATE HIGH ACADEMIC PERFORMANCE AND FINANCIAL NEED AT OUR SIX MEMBER COLLEGES AND UNIVERSITIES.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>9083</ExpenseAmt>
        <Desc>EXPENSES INCURRED TO PROMOTE THE APPRECIATION OF INDEPENDENT HIGHER EDUCATION AND THE IMPORTANCE OF EDUCATIONAL, CULTURAL, AND ECONOMIC NEEDS OF WEST VIRGINIA AND THE NATION.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>446657</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>1</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>13</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>WV</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>SUTTLE AND STALNAKER</PersonNm>
        <PhoneNum>3043455572</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1411 VIRGINIA STREET SUITE 100</AddressLine1Txt>
          <CityNm>CHARLESTON</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25301</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS WOOD</PersonNm>
        <TitleTxt>CHAIRMAN - DAVIS &amp; ELKINS</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARTIN ROTH</PersonNm>
        <TitleTxt>VICE CHAIRMAN - UNIVERSITY OF CHARLESTON</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN MCCUSKEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROSSITSA GETSKOVA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AARON SPORCK</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN HARDESTY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERIC MOHAN</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TAYLOR NUTTING GURBACS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN DENIKER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMIE CARIDI</PersonNm>
        <TitleTxt>MEMBER - BETHANY COLLEGE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL ANDERSON</PersonNm>
        <TitleTxt>MEMBER - APPALACHIAN BIBLE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES MOORE</PersonNm>
        <TitleTxt>MEMBER - WV WESLEYAN COLLE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DIANNA VARGO</PersonNm>
        <TitleTxt>MEMBER - WHEELING UNIVERSI</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BEN BEAKES</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>100000</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>100000</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>807302</AllOtherContributionsAmt>
      <TotalContributionsAmt>807302</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES/ASSESS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>144000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>144000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>144000</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>30074</TotalRevenueColumnAmt>
        <ExclusionAmt>30074</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1511</TotalRevenueColumnAmt>
        <ExclusionAmt>1511</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>1511</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>982887</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>144000</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>31585</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>437574</TotalAmt>
        <ProgramServicesAmt>437574</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>100000</TotalAmt>
        <ProgramServicesAmt>4000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>87000</ManagementAndGeneralAmt>
        <FundraisingAmt>9000</FundraisingAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>20600</TotalAmt>
        <ProgramServicesAmt>824</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17922</ManagementAndGeneralAmt>
        <FundraisingAmt>1854</FundraisingAmt>
      </FeesForServicesLegalGrp>
      <OfficeExpensesGrp>
        <TotalAmt>7365</TotalAmt>
        <ProgramServicesAmt>4213</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2856</ManagementAndGeneralAmt>
        <FundraisingAmt>296</FundraisingAmt>
      </OfficeExpensesGrp>
      <InsuranceGrp>
        <TotalAmt>1147</TotalAmt>
        <ProgramServicesAmt>46</ProgramServicesAmt>
        <ManagementAndGeneralAmt>998</ManagementAndGeneralAmt>
        <FundraisingAmt>103</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CAMPAIGN</Desc>
        <TotalAmt>15545</TotalAmt>
        <FundraisingAmt>15545</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP FEES</Desc>
        <TotalAmt>5450</TotalAmt>
        <FundraisingAmt>5450</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>587681</TotalAmt>
        <ProgramServicesAmt>446657</ProgramServicesAmt>
        <ManagementAndGeneralAmt>108776</ManagementAndGeneralAmt>
        <FundraisingAmt>32248</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>404887</BOYAmt>
        <EOYAmt>409024</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>160188</BOYAmt>
        <EOYAmt>229295</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <EOYAmt>335555</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>573</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>706278</BOYAmt>
        <EOYAmt>772636</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2120924</BOYAmt>
        <EOYAmt>2413599</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>3392277</BOYAmt>
        <EOYAmt>4160682</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>168882</BOYAmt>
        <EOYAmt>192891</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>2120924</BOYAmt>
        <EOYAmt>2413599</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>2289806</BOYAmt>
        <EOYAmt>2606490</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>982471</BOYAmt>
        <EOYAmt>989342</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>120000</BOYAmt>
        <EOYAmt>564850</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1102471</BOYAmt>
        <EOYAmt>1554192</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3392277</BOYAmt>
        <EOYAmt>4160682</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>395206</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>56515</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>453085</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>962400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>416639</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>459426</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>951302</CurrentTaxYearAmt>
        <TotalAmt>3242852</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>453085</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>962400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>416639</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>459426</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>951302</CurrentTaxYearAmt>
        <TotalAmt>3242852</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>495393</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>2747459</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>38137</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43703</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23128</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29245</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35710</CurrentTaxYearAmt>
        <TotalAmt>169923</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>3412775</TotalSupportAmt>
      <PublicSupportCY170Pct>0.80510</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.72060</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>706278</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>86589</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>20231</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>772636</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>667893</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>58385</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>20000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>706278</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>627087</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>60806</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>20000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>667893</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>721863</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-74776</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>20000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>627087</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>693610</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>48253</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>20000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>721863</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>BENEFICIAL INTEREST IN CHARITABLE TRUSTS</Desc>
        <BookValueAmt>2413599</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>2413599</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OBLIGATIONS UNDER CHARITABLE TRUST</Desc>
        <Amt>2413599</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2413599</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1039402</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>56515</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>56515</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>982887</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>982887</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>587681</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>587681</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>587681</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT HAS EVALUATED UNCERTAIN TAX POSITIONS AND DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER FINANCIAL STATEMENT DISCLOSURE OR RECOGNITION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BETHANY COLLEGE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>31 E CAMPUS DRIVE</AddressLine1Txt>
          <CityNm>BETHANY</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26032</ZIPCd>
        </USAddress>
        <RecipientEIN>550356985</RecipientEIN>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>82596</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SUPPORT OF OPERATIONS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DAVIS &amp; ELKINS COLLEGE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>100 CAMPUS DRIVE</AddressLine1Txt>
          <CityNm>ELKINS</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26421</ZIPCd>
        </USAddress>
        <RecipientEIN>550357021</RecipientEIN>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>64096</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SUPPORT OF OPERATIONS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WEST VIRGINIA WESLEYAN COLLEGE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>59 COLLEGE AVENUE</AddressLine1Txt>
          <CityNm>BUCKHANNON</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26201</ZIPCd>
        </USAddress>
        <RecipientEIN>550357056</RecipientEIN>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>64096</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SUPPORT OF OPERATIONS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WHEELING UNIVERSITY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>316 WASHINGTON AVENUE</AddressLine1Txt>
          <CityNm>WHEELING</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <RecipientEIN>550394213</RecipientEIN>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>79595</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SUPPORT OF OPERATIONS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>UNIVERSITY OF CHARLESTON</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2300 MACCORKLE AVENUE SE</AddressLine1Txt>
          <CityNm>CHARLESTON</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25304</ZIPCd>
        </USAddress>
        <RecipientEIN>550357039</RecipientEIN>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>79096</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SUPPORT OF OPERATIONS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>APPALACHIAN BIBLE COLLEGE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>161 COLLEGE DRIVE</AddressLine1Txt>
          <CityNm>MT HOPE</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25880</ZIPCd>
        </USAddress>
        <RecipientEIN>550370901</RecipientEIN>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>68095</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SUPPORT OF OPERATIONS</PurposeOfGrantTxt>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH OF THE SIX MEMBER INSTITUTIONS HAS AN INSTITUTIONAL MEMEMBER REPRESENTING THEIR RESPECTIVE COLLEGE OR UNIVERSITY ON WVICU'S BOARD OF DIRECTORS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT OF FORM 990 IS REVIEWED AND APPROVED IN THIS ORDER: MANAGEMENT, AUDIT COMMITTEE, EXECUTIVE COMMITTEE, AND THEN THE FULL BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REGUARLY AND CONSISTENLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING DIRECTORS AND THE ORGANIZATION'S EMPLOYEES SIGN A CONFLICTS OF INTEREST STATEMENT, ANNUALLY. FURTHERMORE, DURING EACH BOARD OF DIRECTORS MEETING, POTENTIAL CONFLICTS ARE DISCUSSED, EXCUSING THE CONFLICTED DIRECTOR IN THE DISCUSSION AND VOTING PROCESSES,</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE MADE AVAILABLE TO PUBLIC UPON REQUEST AT THE ADDRESS LISTED ON THE FEDERAL INFORMATION RETURN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A COMMITTEE (AUDIT COMMITTEE) THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED DURING THE CURRENT YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>