West Virginia Mine Wars Museum

Nonprofit profile at a glance

EIN
464504369
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-T 2024, Form 990-N 2018
Location
Matewan, WV, USA
Phone
3049234027
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
History Museums

Official website

Reported finances

Revenue
$364,225
Expenses
$387,479
Assets
$342,276
Liabilities
$105,411

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • BARBARA ELLEN SMITH (PRESIDENT)
  • MACKENZIE NEW WALKER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MACKENZIE NEW WALKER (EXECUTIVE DIRECTOR): $66,619 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The West Virginia mine wars museum preserves and shares stories about the struggles of coal miners and their families for workers' rights, civil rights, and justice in the early 20th century. As a people's history museum, we lift up the legacy of a multi-racial, multi-lingual effort to unionize the coalfields. We foster connections between the mine wars era and the injustices that still confront working people in appalachia, the nation, and around the world. Finally, the museum educates youth, builds community partnerships, and promotes regional economic development.

What it reported doing in 2024

Education programming - our museum's education program offers a diverse range of opportunities, including tailored lesson plans for teachers, immersive classroom field trips, exhibitions showcasing student work, and an extensive collection of supplementary educational resources accessible both onsite and online. We are committed to nurturing learning experiences for people of all ages. Beyond youth education, we provide captivating programs for adults, such as book readings, film screenings, enlightening lectures, and an online interview series that features engaging conversations with distinguished scholars, musicians, actors, and influential local figures.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 85
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.4%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 17.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 22.9% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 24.5% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 36% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 78.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $306K in reported program spending
  • Leadership: top reported pay $67K · 11 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.