Nonprofit · EIN 55-0717324
WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS
Tax-exempt (reinstated) · MORGANTOWN, WV 26505
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990-EZ | $116,945 | $115,454 | $1,491 | $113,920 | $12,000 | $101,920 |
| May 31, 2024 | 990-EZ | $111,096 | $98,786 | $12,310 | $108,229 | $7,800 | $100,429 |
Financial details: 990-EZ for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $116,939
- Investment income
- $6
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,500
- Benefits paid to members
- $8,462
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $105,492
- Program services (functional)
- $105,492
Balance sheet and other
- Total assets, start of year
- $108,229
- Total assets, end of year
- $113,920
- Total liabilities, end of year
- $12,000
- Net assets, end of year
- $101,920
- Cash, savings and investments
- $112,920
- Gross receipts
- $116,945
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-EZ for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kristina Geiselhart | President | 2 | $0 |
| Bradley Sponaugle | Secretary | 0 | $0 |
| NICOLE KEMPER | Treasurer | 1 | $0 |
| Chris Campbell | Parlimentarian | 1 | $0 |
| Tracy Brenneman | VICE PRESIDENT | 2 | $0 |
| Jocelyn Humpe | Technology Officer | 2 | $0 |
| Deidra Parr | Exhibit Coordinator | 1 | $0 |
| Uriah Cummings | EX Officio, WVDE | 0 | $0 |
990-EZ for the year ended May 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katrina Kertsetter | President | 2 | $0 |
| Drew Rottgen | Past President | 1 | $0 |
| Kristen Eakle | Secretary | 0 | $0 |
| Whitni Kines | Treasurer | 2 | $0 |
| Chris Campbell | Parlimentarian | 0 | $0 |
| Scott Reider | Vice President | 2 | $0 |
| Grant Campbell | Technology Officer | 2 | $0 |
| Brad Sponaugle | Exhibit Coordinator | 1 | $0 |
| Uriah Cummings | EX Officio, WVDE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1751 EARL L CORE RD, MORGANTOWN, WV 26505-5891
- Signed the 990-EZ
- Nicole Kemper, Treasurer
- Phone
- (304) 291-9210
- Website
- wvasbo.org
Mission
Promote governmental accounting educational coursework in the state of WV and support the continued professional growth and development of the School Business and finance office personnel within the WV Public School Districts.
Program accomplishments
- Provide professional development services via two trainings.Expenses $105,492
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990-EZ on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 55-0717324
- 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
- 2014
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $113,920
- Income (IRS master file)
- $116,945
Revocation and reinstatement
- Exemption revoked
- October 15, 2010
- Posted by the IRS
- October 21, 2013
- Reinstated
- Effective October 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2025 | $116,945 | $115,454 | $113,920 | XML |
| 990-EZ | May 2024 | $111,096 | $98,786 | $108,229 | XML |
| 990-EZ | May 2023 | – | – | – | IRS |
| 990-EZ | May 2022 | – | – | – | IRS |
| 990-EZ | May 2021 | – | – | – | 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 55-0717324).
Questions about WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS
- What is the EIN of WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS?
- The employer identification number (EIN) of WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS is 55-0717324.
- Is WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2010 and reinstated it effective October 15, 2010.
- Are donations to WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS 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 ASSOCIATION OF SCHOOL BUSINESS OFFICIALS due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended May 2025.
- Who are the officers and directors of WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS?
- The 990-EZ for the year ended May 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS have?
- On its 990-EZ for the year ended May 31, 2025 it reported revenue of $116,945, expenses of $115,454 and total assets of $113,920 at year end.
Other nonprofits in MORGANTOWN
- WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION EIN 55-0665758 · last filed 990 for 2025
- WEST VIRGINIA UNIV FOUNDATION INC EIN 55-6017181 · last filed 990 for 2025
- MYLAN PARK FOUNDATION INC EIN 55-0765182 · last filed 990 for 2024
- WEST VIRGINIA UNIVERSITY DENTAL CORPORATION EIN 55-0524309 · last filed 990 for 2024
- TRINITY CHRISTIAN SCHOOL NON-PROFIT CORPORATION EIN 30-0637587 · last filed 990 for 2025
- WEST VIRGINIA ACADEMY LTD EIN 84-4085145 · last filed 990 for 2025
- WEST VIRGINIA UNIVERSITY ALUMNI ASSOCIATION INC EIN 55-0372697 · last filed 990 for 2025
- WEST VIRGINIA UNIVERSITY ALUMNI ASSOCIATION LOYALTY PERMANENT ENDO EIN 55-0450592 · last filed 990 for 2025