2026-08-18T14:07:58-05:00 2024-09-30 550771624 PERRY & ASSOCIATES CPA'S AC 128 S MARIETTA STREET ST CLAIRSVILLE OH 43950 990 2023-10-01 550779747 WHEELING NATIONAL HERITAGE AREA FOUNDATI WHEE 3042323087 1400 MAIN STREET WHEELING WV 26003 SCOTT SCHENERLEIN EXECUTIVE DIRECTOR 3042323087 2026-08-10 1 0 CHRISTINE MILEWSKY CPA P01712873 7406951569 2023 2025-03-06 01:10:19Z X SCOTT SCHENERLEIN 1400 MAIN STREET WHEELING WV 26003 213378 0 X HTTPS://WHEELINGHERITAGE.ORG X 1994 WV THE EXEMPT PURPOSE IS TO SUPPORT THE QUALITY OF LIFE AND ACTIVITY IN THE WHEELING NATIONAL HERITAGE AREA THROUGH BEAUTIFICATION PROJECTS AS WELL AS BY ACQUIRING AND PRESERVING HISTORICALLY SIGNIFICANT STRUCTURES. 9 9 0 0 0 0 42002 195336 0 0 6743 17228 0 0 48745 212564 0 0 0 0 0 0 0 0 13491 140884 90262 140884 90262 -92139 122302 535685 545016 185900 72929 349785 472087 THE EXEMPT PURPOSE IS TO SUPPORT THE QUALITY OF LIFE AND ACTIVITY IN THE WHEELING NATIONAL HERITAGE AREA THROUGH BEAUTIFICATION PROJECTS AS WELL AS BY ACQUIRING AND PRESERVING HISTORICALLY SIGNIFICANT STRUCTURES. 0 0 69505 THE EXEMPT PURPOSE IS TO SUPPORT THE QUALITY OF LIFE AND ACTIVITY IN THE WHEELING NATIONAL HERITAGE AREA THROUGH BEAUTIFICATION PROJECTS AS WELL AS BY ACQUIRING AND PRESERVING HISTORICALLY SIGNIFICANT STRUCTURES. 69505 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 WV X THE ORGANIZATION 3042323087 1400 MAIN STREET WHEELING WV 26003 JAY FREY CHAIRMAN 0.25 X X 0 0 0 WALKER HOLLOWAY VICE CHAIRMAN 0.25 X X 0 0 0 JEANNE FINSTEIN TREASURER 0.25 X X 0 0 0 SCOTT SCHENERLEIN SECRETARY 0.25 X X 0 0 0 PETE HOLLOWAY BOARD MEMBER 0.25 X 0 0 0 NATALIE HAMILTON BOARD MEMBER 0.25 X 0 0 0 KIM MCCLUSKEY BOARD MEMBER 0.25 X 0 0 0 CRAIG O'LEARY BOARD MEMBER 0.25 X 0 0 0 JESSICA BARCLAY BOARD MEMBER 0.25 X 0 0 0 0 0 0 0 0 0 0 0 X 195336 195336 17214 17214 828 814 14 14 14 212564 0 0 17228 X 1765 1765 3500 3500 70505 69505 1000 897 897 MISCELLANEOUS 13570 79 13491 TAXES AND LICENSES 25 25 90262 69505 7266 13491 X 293153 328882 11250 27500 204807 163056 35000 9422 26475 25578 535685 545016 185900 72929 185900 72929 X 349785 452087 20000 349785 472087 535685 545016 122302 0 X 0 0 0 X 95029 10095 2874 42002 195336 345336 95029 10095 2874 42002 195336 345336 0 0 0 345336 3149 7544 4740 6743 17228 39404 3149 7544 4740 6743 17228 39404 98178 17639 7614 48745 212564 384740 0.89760 0.87980 0.10240 0.12020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35000 9422 25578 25578 X 212564 0 212564 0 212564 90262 0 90262 0 90262 PART X, LINE 2: THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAKING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FOUNDATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FEDERAL FORM 990) FOR 2023, 2022, AND 2021 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 990 FORM PART I, LINE 8 CONTRIBUTION AMENDED TO 195336.00 FORM 990 SCHEDUE R PART V LINE 2 COLUMN A B C $D ADDED RELATED ORGANIZATION AND TRANSACTION TYPE, AMOUNT RECEIVED, AND METHOD TO DETERMINE AMOUNT INVOLVED. FORM 990 SCHEDULE B PAGE 2 SCHEDULE B WAS UPDATED TO REFLECT PROPER CONTRIBUTION FOR 09.30.2024 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND IS DISCUSSED AND IS DISCUSSED IN GENERAL. AT THE BOARD LEVEL, DETAIL OF THE 990 IS KEPT IN THE OFFICE AND IS AVAILABLE FOR ANY BOARD MEMBER TO REVIEW. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF THE 990 IS MADE AVALIABLE TO THE PUBLIC UPON REQUEST AT ITS OFFICE. FORM 990 PART VIII LINE 7C AMENDED AMOUNT OF GAIN ON SALE OF ASSETS IS AMENDED TO $14.00 FORM 990, PART IX, LINE 11G DEVELOPER AND SITE MANAGER: PROGRAM SERVICE EXPENSES 69505. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69505. PROFESSIONAL FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1000. FORM 990 PART IX LINE 24C AMENDED LINE 24A COLUMN C CHANGED TO $79 AMENDED LINE 11B COLUMN C CHANGED TO $1765.00 AMENDED LINE 11G COLUMN B CHANGED TO $69505.00 AMENDED LINE 11G COLUMN C CHANGED TO $1,000.00 AMENDED LINE 24A COLUMN D CHANGED TO $13,491.00 FORM 990 PART X LINE 4, 7, 24, 27 AMENDED BALANCE SHEET COLUMN B LINES: 4 $27500 7 $163056 24 $158626 27 $358891 WHEELING NATIONAL HERITAGE AREA CORPORATION PO BOX 350 WHEELING WV 26003 550735567 SUPPORT WV 501(C)(3) LINE 7 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 WHEELING NATIONAL HERITAGE AREA CORPORATION E 72928 FMV