Wheeling National Heritage Area Corporation

Nonprofit profile at a glance

EIN
550735567
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Wheeling, WV, USA
Phone
3042323087
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$1,999,979
Expenses
$956,742
Assets
$6,580,463
Liabilities
$932,883

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

16 people listed

People named in this filing

  • WALKER HOLLOWAY (CHAIR)
  • PATTI KOTA (COMMITTEE MEMBER)
  • DOUG CARL (COMMITTEE MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To conserve, interpret, and promote the wheeling national heritage area and achieve economic development in the historic downtown/riverfront area, and to promote the education and general welfare of the people.

What it reported doing in 2023

A) operation of an artisan center in wheeling to feature wv rural crafts and craftsmen and indust. Exhibits for education and retail opport. & to serve as a stimulus to new private and public activityin downtown.b) to re-establish a link between wheeling citizens and the source of the city's devel. Of a downtown riverfront.c)interpret. Of wheeling's historic sites & resources. D) to review projects and assist ptrs with development. Of a plan to enhance downtown sustainability.e) to provide a digital means of promoting wheeling's heritage.

Operating model

Revenue model
Grant-funded. 80% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 95% 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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 27
  • Transparency & Controls: 84
  • Accountability: 70
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.7%; rating input score 23
  • Program expense ratio: 43.3%; rating input score 43
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 52.2%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 6.88; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -3.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 22.7% of revenue deployed · 43.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $414K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 13 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.