Nonprofit · EIN 23-7121298
BERKELEY COUNTY MEALS-ON-WHEELS INC
Tax-exempt · MARTINSBURG, WV 25401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $601,737 | $466,995 | $134,742 | $1,206,956 | $36,191 | $1,170,765 |
| December 31, 2024 | 990 | $609,567 | $408,282 | $201,285 | $1,066,132 | $30,109 | $1,036,023 |
| December 31, 2023 | 990 | $579,115 | $389,463 | $189,652 | $864,504 | $29,766 | $834,738 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $329,305
- of which government grants
- $10,500
- Program service revenue
- $227,753
- Investment income
- $39,075
- Net gain from sales of assets
- -$843
- Net income from sales of inventory
- $5,604
- Other revenue
- $5,604
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $48,187
- Other salaries and wages
- $116,568
- Salaries, compensation and benefits (total)
- $179,645
- Professional fundraising fees
- $0
- Accounting fees
- $7,770
- Depreciation
- $10,218
- Program services (functional)
- $426,782
- Management and general (functional)
- $40,213
Balance sheet and other
- Total assets, start of year
- $1,066,132
- Total assets, end of year
- $1,206,956
- Total liabilities, end of year
- $36,191
- Net assets, end of year
- $1,170,765
- Land, buildings and equipment
- $35,564
- Net assets without donor restrictions
- $1,155,178
- Net assets with donor restrictions
- $15,587
- Gross receipts
- $604,839
- Employees
- 6
- Volunteers
- 250
- Year formed
- 1971
- State of legal domicile
- WV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LINDA BARNHART | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARSHALL SPIKER | TREASURER Trustee or director, Officer | 1 | $0 |
| JAMES MOFFITT | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| SANDRA SPIKER | SECRETARY Trustee or director, Officer | 1 | $0 |
| JONATHAN BROWN | BOARD MEMBER Trustee or director | 1 | $0 |
| BETTY FULK | BOARD MEMBER Trustee or director | 1 | $0 |
| BARBARA PERRELL | BOARD MEMBER Trustee or director | 1 | $0 |
| ALISON POLAND | BOARD MEMBER Trustee or director | 1 | $0 |
| MARY KACKLEY | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LINDA BARNHART | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARSHALL SPIKER | TREASURER Trustee or director, Officer | 1 | $0 |
| DRENNA REINECK | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| SANDRA SPIKER | SECRETARY Trustee or director, Officer | 1 | $0 |
| FRANK CERAVALO | BOARD MEMBER Trustee or director | 1 | $0 |
| JONATHAN BROWN | BOARD MEMBER Trustee or director | 1 | $0 |
| BETTY FULK | BOARD MEMBER Trustee or director | 1 | $0 |
| TINA NIPE | BOARD MEMBER Trustee or director | 1 | $0 |
| KAYLA LYLES | BOARD MEMBER Trustee or director | 1 | $0 |
| BARBARA PERRELL | BOARD MEMBER Trustee or director | 1 | $0 |
| CHARLES PICKETT | BOARD MEMBER Trustee or director | 1 | $0 |
| JIM MOFFITT | BOARD MEMBER Trustee or director | 1 | $0 |
| ALISON POLAND | BOARD MEMBER Trustee or director | 1 | $0 |
| MARY KACKLEY | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dianne Waldron | Program Manager Key employee | 30 | $40,153 |
| Linda Barnhart | President Trustee or director, Officer | 1 | $0 |
| Mary Ann Crawley | Vice President Trustee or director, Officer | 1 | $0 |
| Marshall Spiker | Treasurer Trustee or director, Officer | 1 | $0 |
| Sandra Spiker | Secretary Trustee or director, Officer | 1 | $0 |
| Johnathan Brown | Board Member Trustee or director | 1 | $0 |
| Frank Ceravalo | Board Member Trustee or director | 1 | $0 |
| Bob Dolin | Board Member Trustee or director | 1 | $0 |
| Betty Fulk | Board Member Trustee or director | 1 | $0 |
| Nancy Patel | Board Member Trustee or director | 1 | $0 |
| Barbara Perrell | Board Member Trustee or director | 1 | $0 |
| Charles Pickett | Board Member Trustee or director | 1 | $0 |
| Alison Poland | Board Member Trustee or director | 1 | $0 |
| Natalie Rawls | Board Member Trustee or director | 1 | $0 |
| Jim Reed | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 116 EAST KING STREET, MARTINSBURG, WV 25401-4225
- Principal officer (990 for 2025)
- MARSHALL SPIKER, 116 EAST KING STREET, MARTINSBURG, WV 25401
- Signed the 990
- MARSHALL SPIKER, TREASURER
- Phone
- (304) 263-6622
- Return prepared by
- DECKER & COMPANY PLLC
Mission
NUTRITIONAL MEALS FOR ELDERLY/HOMEBOUND
Program accomplishments
- PROVIDING HOT, NUTRITIOUS MEALS, DELIVERED DAILY, TO THE ELDERLY AND HOMEBOUND. MEALS ARE DELIVERED DAILY, FIVE DAYS A WEEK.Expenses $426,782 · revenue $227,753
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7121298
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,206,956
- Income (IRS master file)
- $604,839
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $601,737 | $466,995 | $1,206,956 | XML |
| 990 | December 2024 | $609,567 | $408,282 | $1,066,132 | XML |
| 990 | December 2023 | $579,115 | $389,463 | $864,504 | XML |
| 990 | December 2022 | $514,059 | $349,337 | $671,197 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7121298).
Questions about BERKELEY COUNTY MEALS-ON-WHEELS INC
- What is the EIN of BERKELEY COUNTY MEALS-ON-WHEELS INC?
- The employer identification number (EIN) of BERKELEY COUNTY MEALS-ON-WHEELS INC is 23-7121298.
- Is BERKELEY COUNTY MEALS-ON-WHEELS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to BERKELEY COUNTY MEALS-ON-WHEELS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BERKELEY COUNTY MEALS-ON-WHEELS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BERKELEY COUNTY MEALS-ON-WHEELS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BERKELEY COUNTY MEALS-ON-WHEELS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BERKELEY COUNTY MEALS-ON-WHEELS INC?
- The 990 for the year ended December 31, 2025 names MARSHALL SPIKER.
- Who are the officers and directors of BERKELEY COUNTY MEALS-ON-WHEELS INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does BERKELEY COUNTY MEALS-ON-WHEELS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $601,737, expenses of $466,995 and total assets of $1,206,956 at year end.
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