Nonprofit · EIN 27-0407304
WARREN CHRISTIAN APOLOGETICS CENTER INC
Tax-exempt · PARKERSBURG, WV 26104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $164,196 | $228,803 | -$64,607 | $434,517 | $69,336 | $365,181 |
| December 31, 2024 | 990 | $106,547 | $208,115 | -$101,568 | $502,382 | $72,594 | $429,788 |
| December 31, 2023 | 990 | $110,606 | $239,779 | -$129,173 | $531,356 | $0 | $531,356 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $151,475
- Program service revenue
- $0
- Investment income
- $457
- Net income from sales of inventory
- $12,264
- Other revenue
- $12,264
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $86,404
- Salaries, compensation and benefits (total)
- $86,404
- Professional fundraising fees
- $0
- Accounting fees
- $1,400
- Occupancy
- $14,364
- Depreciation
- $23,230
- Program services (functional)
- $157,320
- Management and general (functional)
- $71,483
Balance sheet and other
- Total assets, start of year
- $502,382
- Total assets, end of year
- $434,517
- Total liabilities, end of year
- $69,336
- Net assets, end of year
- $365,181
- Land, buildings and equipment
- $356,485
- Net assets without donor restrictions
- $365,181
- Gross receipts
- $165,913
- Employees
- 3
- Year formed
- 2009
- 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 |
|---|---|---|---|
| L LYN MILLER | SECRETARY/TR Trustee or director, Officer | 10 | $57,004 |
| CHARLES C PUGH III | PRESIDENT Trustee or director, Officer | 10 | $29,400 |
| THOMAS BART WARREN | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| GORDON S TODD | MEMBER Trustee or director | 10 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| L LYN MILLER | SECRETARY Trustee or director, Officer | 10 | $34,004 |
| CHARLES C PUGH III | PRESIDENT Trustee or director, Officer | 10 | $28,400 |
| W TERRY VARNER | TREASURER Trustee or director, Officer | 10 | $0 |
| THOMAS BART WARREN | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| GORDON S TODD | MEMBER Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| L LYN MILLER | SECRETARY Trustee or director, Officer | 10 | $56,504 |
| CHARLES C PUGH III | PRESIDENT Trustee or director, Officer | 10 | $28,800 |
| W TERRY VARNER | TREASURER Trustee or director, Officer | 10 | $0 |
| THOMAS BART WARREN | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| GORDON S TODD | MEMBER Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 850 ALTMAN AVE, PARKERSBURG, WV 26104-8669
- In care of
- % CHARLES C PUGH III
- Principal officer (990 for 2025)
- CHARLES C PUGH III
- Signed the 990
- L LYN MILLER, SECRETARY/TREASURER
- Phone
- (304) 917-3707
- Website
- WARRENAPOLOGETICSCENTER.ORG
- Return prepared by
- MCDONOUGH EDDY POLING & BAYLOUS AC
Mission
TO AFFIRM AND DEFEND THE CHRISTIAN WORLDVIEW WHILE CHALLENGING GROWING GLOBAL INFLUENCE OF ATHEISTIC THOUGHT.
Program accomplishments
- PUBLISHED: "A SUNSHIELD FOR TROUBLED HEARTS" - A REPRINT OF THOMAS B. WARREN'S CLASSIC WORK ON WHY SUFFERING OCCURS AND WHAT ONE CAN DO TO OVERCOME SUFFERING. BOOK AVAILABLE ONLINE, IN PERSON, BY TELEPHONE, AND GIVEN AWAY.Expenses $9,908
- PUBLISHED: "RESURRECTION: MANY INFALLIBLE PROOFS" - BEING THE PRINT VERSION OF THE 11TH ANNUAL SPRING APOLOGETICS LECTURES. BOOK AVAILABLE ONLINE, IN PERSON, BY TELEPHONE, AND GIVEN AWAY.Expenses $8,359
- 12TH ANNUAL SPRING APOLOGETICS LECTURES - HELD IN MAY 2025. LECTURES ARE FREE AND OPEN TO THE PUBLIC. THE EVENT WAS PROMOTED THROUGH WC NEWS, ONLINE, DIRECT MAILOUT.Expenses $6,838
- PUBLISHING VARIOUS BOOKS, JOURNALS, AND ESSAYS CONCERNING CHRISTIAN APOLOGETICS. PUBLICATIONS ARE AVAILABLE THROUGH IN HOUSE, WCAC ONLINE BOOKSTORE, BY PHONE, AND GIVEN AWAY. EXAMPLES INCLUDE: "WHEN IS AN 'EXAMPLE' BINDING?", "RESURRECTION: MANY INFALLIBLE PROOFS", AND "A SUN AND SHIELD FOR TROUBLED HEARTS".Expenses $132,215
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
- 27-0407304
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X21)
- Assets (IRS master file)
- $434,517
- Income (IRS master file)
- $165,913
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $164,196 | $228,803 | $434,517 | IRS |
| 990 | December 2024 | $106,547 | $208,115 | $502,382 | IRS |
| 990 | December 2023 | $110,606 | $239,779 | $531,356 | XML |
| 990 | December 2022 | $91,549 | $214,459 | $660,529 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 27-0407304).
Questions about WARREN CHRISTIAN APOLOGETICS CENTER INC
- What is the EIN of WARREN CHRISTIAN APOLOGETICS CENTER INC?
- The employer identification number (EIN) of WARREN CHRISTIAN APOLOGETICS CENTER INC is 27-0407304.
- Is WARREN CHRISTIAN APOLOGETICS CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to WARREN CHRISTIAN APOLOGETICS CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WARREN CHRISTIAN APOLOGETICS CENTER 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 WARREN CHRISTIAN APOLOGETICS CENTER 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 WARREN CHRISTIAN APOLOGETICS CENTER 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 WARREN CHRISTIAN APOLOGETICS CENTER INC?
- The 990 for the year ended December 31, 2025 names CHARLES C PUGH III.
- Who are the officers and directors of WARREN CHRISTIAN APOLOGETICS CENTER INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $57,004 (L LYN MILLER, SECRETARY/TR).
- How much revenue does WARREN CHRISTIAN APOLOGETICS CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $164,196, expenses of $228,803 and total assets of $434,517 at year end.
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