Nonprofit · EIN 87-2266946
VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA
Tax-exempt · CHARLES TOWN, WV 25414
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $10,715,579 | $8,189,441 | $2,526,138 | $1,652,446 | $791,126 | $861,320 |
| June 30, 2024 | 990 | $5,251,755 | $5,562,276 | -$310,521 | $477,166 | $2,133,697 | -$1,656,531 |
| June 30, 2023 | 990 | $1,389,354 | $2,735,364 | -$1,346,010 | $326,820 | $1,672,830 | -$1,346,010 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $9,547,073
- of which government grants
- $9,547,073
- Program service revenue
- $1,168,506
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $6,174,448
- Management and general (functional)
- $2,014,993
Balance sheet and other
- Total assets, start of year
- $477,166
- Total assets, end of year
- $1,652,446
- Total liabilities, end of year
- $791,126
- Net assets, end of year
- $861,320
- Net assets without donor restrictions
- $861,320
- Gross receipts
- $10,715,579
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2021
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL M CASTO | MEMBER Trustee or director | 2 | $0 |
| MATT MCKINNEY | MEMBER Trustee or director | 2 | $0 |
| BRID GEN CHRISTOPHER S WALKER | MEMBER Trustee or director | 2 | $0 |
| LAUREN ARBAUGH | BOARD CHAIR Officer | 5 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL M CASTO | MEMBER Trustee or director | 0.5 | $0 |
| S DAVID GREEN | MEMBER Trustee or director | 0.5 | $0 |
| MINDY REED | MEMBER Trustee or director | 0.5 | $0 |
| ELLIOT SIMON | MEMBER Trustee or director | 0.5 | $0 |
| MEAGAN TRAVERS | MEMBER Trustee or director | 0.5 | $0 |
| BRID GEN CHRISTOPHER S WALKER | BOARD CHAIR Trustee or director | 5 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CINDY BURKHOLDER | MEMBER Trustee or director | 1 | $0 |
| DANIEL M CASTO | MEMBER Trustee or director | 1 | $0 |
| KAREN HUNTER | MEMBER Trustee or director | 1 | $0 |
| ELLIOT SIMON | TREASURER Trustee or director | 1 | $0 |
| BRID GEN CHRISTOPHER S WALKER | PREISDENT Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 44 TRIFECTA PL STE 201, CHARLES TOWN, WV 25414-5720
- In care of
- % DANIEL MONROE CASTO
- Principal officer (990 for 2024)
- LAUREN ARBAUGH, 44 TRIFECTA PLACE SUITE 201, CHARLES TOWN, WV 25414
- Signed the 990
- LAUREN ARBAUGH, BOARD CHAIR
- Phone
- (304) 924-4987
- Return prepared by
- THE FYFFE JONES GROUP AC
Mission
A K-12 TUITION-FREE ONLINE PUBLIC SCHOOL SERVING STUDENTS ACROSS WEST VIRGINIA.
Program accomplishments
- OUR MISSION IS TO EMPOWER OUR STUDENTS TO BE THEIR BEST BY ENABLING THEM TO LEARN IN WAYS THAT ARE RIGHT FOR THEM USING INNOVATIVE TECHNOLOGY AT HOME, AT THEIR PROPER LEVEL, AND THEIR OWN PACE. OUR FACULTY WORKS WITH STUDENTS TO PROVIDE INDIVIDUALIZED LEARNING PLANS FOCUSED ON ACADEMIC AND PERSONAL GROWTH. UPON ENROLLMENT, STUDENTS ARE PROVIDED ACCESS TO ASSESSMENT TO DETERMINE ACCURATE PLACEMENT. ONGOING EVALUATION ALLOWS TEACHERS TO CLOSELY MONITOR PROGRESS AND DETERMINE IF ADDITIONAL, SMALL-GROUP INSTRUCTION IS NEEDED FOR STUDENTS. THIS APPROACH ALLOWS US TO SPECIFICALLY AND INDIVIDUALLY SUPPORT EACH CHILD. THE LEARNING COACH, WHO IS TYPICALLY THE PARENT OR LEGAL GUARDIAN, SERVES AS AN ENTHUSIASTIC SUPPORTER, IS DEDICATED TO THE ACADEMIC SUCCESS OF THE STUDENT, AND IS EXPECTED TO BE A VERY ACTIVE PARTICIPANT IN DAILY ACTIVITIES, DEPENDING ON THE AGE OF THE STUDENT.Expenses $6,174,448 · revenue $9,547,073
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 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 87-2266946
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B29)
- Assets (IRS master file)
- $1,652,446
- Income (IRS master file)
- $10,715,579
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $10,715,579 | $8,189,441 | $1,652,446 | IRS |
| 990 | June 2024 | $5,251,755 | $5,562,276 | $477,166 | IRS |
| 990 | June 2023 | $1,389,354 | $2,735,364 | $326,820 | XML |
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 87-2266946).
Questions about VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA
- What is the EIN of VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA?
- The employer identification number (EIN) of VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA is 87-2266946.
- Is VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA 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 VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA?
- The 990 for the year ended June 30, 2025 names LAUREN ARBAUGH.
- Who are the officers and directors of VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does VIRTUAL PREPARATORY ACADEMY OF WEST VIRGINIA have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $10,715,579, expenses of $8,189,441 and total assets of $1,652,446 at year end.
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- DONALD CALLAR AND DONNA HOWE CALLAR FDN FILING AS ESTATE UND SECT 645 EIN 84-7104339 · last filed 990-PF for 2026
- WEST VIRGINIA SCHOOL PERSONNEL ASSOCIATION INC EIN 27-4729569 · last filed 990-EZ for 2025
- WEST VIRGINIA ORGANIZATION OF HOMEOWNERS ASSOCIATIONS INC EIN 27-0879365 · last filed 990-N for 2025
- RIVERS FOUNDATION INC EIN 83-3875041 · last filed 990-N for 2025
- WASHINGTON GOLF ALUMNI EIN 99-1782817 · last filed 990-N for 2025