Nonprofit · EIN 61-1544903
STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY
Also known as ROANE COUNTY 4H & FFA LIVESTOCK
Tax-exempt (reinstated) · SPENCER, WV 25276
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $272,710 | $236,704 | $36,006 | $75,125 | $0 | $75,125 |
| December 31, 2024 | 990 | $249,658 | $251,554 | -$1,896 | $39,119 | $0 | $39,119 |
| December 31, 2023 | 990 | $240,541 | $237,726 | $2,815 | $41,015 | $0 | $41,015 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $272,710
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $227,270
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $625
- Program services (functional)
- $236,704
Balance sheet and other
- Total assets, start of year
- $39,119
- Total assets, end of year
- $75,125
- Total liabilities, end of year
- $0
- Net assets, end of year
- $75,125
- Net assets without donor restrictions
- $75,125
- Gross receipts
- $272,710
- Employees
- 0
- Volunteers
- 25
- Year formed
- 2018
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENT WATSON | PRESIDENT Officer | 20 | $0 |
| PHILIP DEVER | VICE PRESIDENT Officer | 5 | $0 |
| TRACY WARD | TREASURER Officer | 20 | $0 |
| BRANDY BRABHAM | SECRETARY Officer | 20 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK MULLEN | PRESIDENT Officer | 20 | $0 |
| PHILIP DEVER | VICE PRESIDENT Officer | 5 | $0 |
| TRACY WARD | TREASURER Officer | 20 | $0 |
| BRANDY BRABHAM | SECRETARY Officer | 20 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY WARD | TREASURER Officer | 20 | $0 |
| BRANDY BRABHAM | SECRETARY Officer | 20 | $0 |
| RICK MULLEN | PRESIDENT Officer | 20 | $0 |
| CLARK HUNT | VICE PRESIDENT Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 110 PARKING PLZ, SPENCER, WV 25276-1322
- In care of
- % BRENT WATSON
- Mailing address (990-N for 2014)
- 110 Parking Plaza, Spencer WV 25276
- Principal officer (990-N for 2014)
- Rick Mullen, 3625 Parkersburg Road, Reedy WV 25270
- Signed the 990
- BRENT WATSON, PRESIDNET
- Phone
- (304) 373-6478
- Return prepared by
- Heritage Tax Firm
Mission
YOUTH EDUCATION IN LIVESTOCK PRODUCTION AND MANAGEMENT
Program accomplishments
- SEE SCHEDULE OExpenses $236,704 · revenue $243,379
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-1544903
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O52)
- Assets (IRS master file)
- $75,125
- Income (IRS master file)
- $272,710
Revocation and reinstatement
- Exemption revoked
- November 15, 2018
- Posted by the IRS
- August 12, 2019
- Reinstated
- Effective November 15, 2018
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 | December 2025 | $272,710 | $236,704 | $75,125 | XML |
| 990 | December 2024 | $249,658 | $251,554 | $39,119 | XML |
| 990 | December 2023 | $240,541 | $237,726 | $41,015 | XML |
| 990 | December 2022 | $264,420 | $226,220 | $38,200 | IRS |
| 990-N for 2014 Officer: Rick Mullen | June 30, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 61-1544903).
Questions about STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY
- What is the EIN of STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY?
- The employer identification number (EIN) of STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY is 61-1544903.
- Is STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2018 and reinstated it effective November 15, 2018.
- Are donations to STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY 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 STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY?
- The 990-N for 2014 names Rick Mullen.
- Who are the officers and directors of STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does STATE OF WEST VIRGINIA - WEST VIRGINIA UNIVERSITY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $272,710, expenses of $236,704 and total assets of $75,125 at year end.
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All nonprofits in SPENCER · West Virginia · Youth development