Eastern West Virginia Community Foundation

Nonprofit profile at a glance

EIN
550742377
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Martinsburg, WV, USA
Phone
3042640353
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$13,730,010
Expenses
$2,504,926
Assets
$68,952,643
Liabilities
$3,009,285

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • CHRIS JANELLE (VICE PRESIDENT)
  • JEN ROLSTON (PRESIDENT)
  • SUSAN CAPERTON (EXECUTIVE DIRECTOR/CEO)

Highest reported compensation

  • SUSAN CAPERTON (EXECUTIVE DIRECTOR/CEO): $85,860 total reported compensation
  • AMY PANCAKE (ASSOC. DIRECTOR/COO): $76,617 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a community foundation in eastern West Virginia, by gathering gifts from donors, growing those contributions through prudent investments, and awarding annual grants to nonprofit organizations from the investment gains.

What it reported doing in 2025

The eastern West Virginia community foundation accepts contributions from individuals, businesses, nonprofit organizations and others; investing those gifts for long-term growth, then awarding annual scholarships to students, and grants to nonprofit organizations, churches, and government agencies for the benefit primarily of the people in the eastern region of West Virginia.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 81
  • Accountability: 93
  • Sustainability: 89
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.2%; rating input score 34
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: $1,954.44 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.7%; rating input score 95; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 58.9%; rating input score 59; 18th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.2%; rating input score 88; 17th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 81.8%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 27.53; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 11.8% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 34.2% of revenue deployed · 82.3% of spending went to programs
  • Governance: 15 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $86K · 17 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 49 filed money-flow records
  • Related organizations: 35 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 59/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.