Nonprofit · EIN 52-1515506
WEST VIRGINIA BREEDERS CLASSIC LTD
Tax-exempt · CHARLES TOWN, WV 25414
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $412,892 | $500,629 | -$87,737 | $977,520 | $566 | $976,954 |
| June 30, 2025 | 990 | $420,676 | $388,531 | $32,145 | $1,065,255 | $564 | $1,064,691 |
| June 30, 2024 | 990 | $430,238 | $393,013 | $37,225 | $1,033,110 | $564 | $1,032,546 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $389,784
- Investment income
- $23,108
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $32,825
- Compensation of officers, directors and key employees
- $87,614
- Other salaries and wages
- $65,150
- Salaries, compensation and benefits (total)
- $174,039
- Professional fundraising fees
- $0
- Legal fees
- $2,206
- Accounting fees
- $10,280
- Occupancy
- $14,487
- Travel
- $871
- Depreciation
- $256
Balance sheet and other
- Total assets, start of year
- $1,065,255
- Total assets, end of year
- $977,520
- Total liabilities, end of year
- $566
- Net assets, end of year
- $976,954
- Land, buildings and equipment
- $2,904
- Gross receipts
- $412,892
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1987
- 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 June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL A HOLDEN | PRESIDENT Trustee or director, Officer | 40 | $83,107 |
| DEBBIE MCCLURE | DIRECTOR Trustee or director | 2 | $150 |
| DOUG ALLARA | TREASURER Trustee or director, Officer | 2 | $150 |
| CHARLIE MCINTOSH | SECRETARY Trustee or director, Officer | 2 | $150 |
| JERRY OLSEN | DIRECTOR Trustee or director | 2 | $150 |
| RICHARD MOORE | VICE PRESIDENT Trustee or director, Officer | 5 | $150 |
| WILLIAM H CHESLEY | DIRECTOR Trustee or director | 5 | $150 |
| EDWARD DOCKENEY | DIRECTOR Trustee or director | 2 | $100 |
| GEORGIANA PARDO | DIRECTOR Trustee or director | 2 | $100 |
| JAMES MILLER | DIRECTOR Trustee or director | 2 | $100 |
| MARY VIA | DIRECTOR Trustee or director | 2 | $100 |
| PAUL ESPINOSA JR | DIRECTOR Trustee or director | 2 | $100 |
| RON MARCUS | DIRECTOR Trustee or director | 2 | $100 |
| EDDIE HOUGH | DIRECTOR Trustee or director | 2 | $100 |
| DOUG BOWLING | DIRECTOR Trustee or director | 2 | $100 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN FUNKHOUSER | DIRECTOR Trustee or director | 2 | $100 |
| DR KEITH BERKELEY | DIRECTOR Trustee or director | 2 | $50 |
| CYNTHIA MCKEE | DIRECTOR Trustee or director | 2 | $0 |
| SEAN DEMEULE | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended June 30, 2025: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL A HOLDEN | PRESIDENT Trustee or director, Officer | 40 | $83,107 |
| CYNTHIA MCKEE | DIRECTOR Trustee or director | 2 | $150 |
| DOUG ALLARA | DIRECTOR Trustee or director | 2 | $150 |
| JERRY OLSEN | DIRECTOR Trustee or director | 2 | $150 |
| PAUL ESPINOSA JR | DIRECTOR Trustee or director | 2 | $150 |
| EDDIE HOUGH | DIRECTOR Trustee or director | 2 | $150 |
| WILLIAM H CHESLEY | TREASURER Trustee or director, Officer | 5 | $150 |
| DOUG BOWLING | DIRECTOR Trustee or director | 2 | $150 |
| EDWARD DOCKENEY | DIRECTOR Trustee or director | 2 | $100 |
| GEORGIANA PARDO | DIRECTOR Trustee or director | 2 | $100 |
| CHARLIE MCINTOSH | SECRETARY Trustee or director, Officer | 2 | $100 |
| JAMES MILLER | DIRECTOR Trustee or director | 2 | $100 |
| DR KEITH BERKELEY | DIRECTOR Trustee or director | 2 | $100 |
| MARY VIA | DIRECTOR Trustee or director | 2 | $100 |
| RON MARCUS | DIRECTOR Trustee or director | 2 | $100 |
| RICHARD MOORE | VICE PRESIDENT Trustee or director, Officer | 5 | $100 |
| DEBBIE MCCLURE | DIRECTOR Trustee or director | 2 | $50 |
| LENNY HALE | DIRECTOR Trustee or director | 2 | $0 |
| JOHN FUNKHOUSER | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL A HOLDEN | PRESIDENT Trustee or director, Officer | 40 | $80,400 |
| CYNTHIA MCKEE | DIRECTOR Trustee or director | 2 | $150 |
| DOUG ALLARA | DIRECTOR Trustee or director | 2 | $150 |
| JERRY OLSEN | DIRECTOR Trustee or director | 2 | $150 |
| DR KEITH BERKELEY | DIRECTOR Trustee or director | 2 | $150 |
| PAUL ESPINOSA JR | DIRECTOR Trustee or director | 2 | $150 |
| RICHARD MOORE | VICE PRESIDENT Trustee or director, Officer | 5 | $150 |
| WILLIAM H CHESLEY | TREASURER Trustee or director, Officer | 5 | $150 |
| DEBBIE MCCLURE | DIRECTOR Trustee or director | 2 | $100 |
| EDWARD DOCKENEY | DIRECTOR Trustee or director | 2 | $100 |
| CHARLIE MCINTOSH | SECRETARY Trustee or director, Officer | 2 | $100 |
| MARY VIA | DIRECTOR Trustee or director | 2 | $100 |
| RON MARCUS | DIRECTOR Trustee or director | 2 | $100 |
| EDDIE HOUGH | DIRECTOR Trustee or director | 2 | $100 |
| DOUG BOWLING | DIRECTOR Trustee or director | 2 | $50 |
| JOHN FUNKHOUSER | DIRECTOR Trustee or director | 2 | $50 |
| GEORGIANA PARDO | DIRECTOR Trustee or director | 2 | $0 |
| JAMES MILLER | DIRECTOR Trustee or director | 2 | $0 |
| LENNY HALE | DIRECTOR Trustee or director | 2 | $0 |
| SAM HUFF | CHAIRMAN EMERITUS Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1251, CHARLES TOWN, WV 25414-7251
- In care of
- % WEST VIRGINIA BREEDERS CLASSICS L
- Principal officer (990 for 2025)
- CAROL HOLDEN, PO BOX 1251, CHARLES TOWN, WV 25414
- Signed the 990
- CAROL HOLDEN, PRESIDENT
- Phone
- (304) 725-0709
- Website
- WWW.WVBC.COM
- Return prepared by
- YOUNT HYDE & BARBOUR PC
Mission
THE WEST VIRGINIA BREEDERS CLASSIC, LTD. IS A TRADE ASSOCIATION THAT PROMOTES WEST VIRGINIA THOROUGHBRED BREEDING AND RACING, AND IS HIGHLIGHTED BY AN ANNUAL RACING EVENT AND OTHER PROMOTIONAL EVENTS.
Program accomplishments
- PROMOTED AWARENESS OF THE WEST VIRGINIA THOROUGHBRED INDUSTRY AT THE REGIONAL AND LOCAL LEVEL. EVENTS INCLUDE AN INDUSTRY GALA, GOLF TOURNAMENT, AND AN ANNUAL RACING EVENT.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1515506
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1991
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $977,520
- Income (IRS master file)
- $412,892
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $412,892 | $500,629 | $977,520 | XML |
| 990 | June 2025 | $420,676 | $388,531 | $1,065,255 | IRS |
| 990 | June 2024 | $430,238 | $393,013 | $1,033,110 | XML |
| 990 | June 2023 | $414,592 | $365,962 | $995,887 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 52-1515506).
Questions about WEST VIRGINIA BREEDERS CLASSIC LTD
- What is the EIN of WEST VIRGINIA BREEDERS CLASSIC LTD?
- The employer identification number (EIN) of WEST VIRGINIA BREEDERS CLASSIC LTD is 52-1515506.
- Is WEST VIRGINIA BREEDERS CLASSIC LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1991.
- Are donations to WEST VIRGINIA BREEDERS CLASSIC LTD tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WEST VIRGINIA BREEDERS CLASSIC LTD 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 WEST VIRGINIA BREEDERS CLASSIC LTD due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WEST VIRGINIA BREEDERS CLASSIC LTD last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of WEST VIRGINIA BREEDERS CLASSIC LTD?
- The 990 for the year ended June 30, 2026 names CAROL HOLDEN.
- Who are the officers and directors of WEST VIRGINIA BREEDERS CLASSIC LTD?
- The 990 for the year ended June 30, 2026 lists 19 people; 17 received compensation from the organization, the highest $83,107 (CAROL A HOLDEN, PRESIDENT).
- How much revenue does WEST VIRGINIA BREEDERS CLASSIC LTD have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $412,892, expenses of $500,629 and total assets of $977,520 at year end.
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