WEST VIRGINIA ACADEMY LTD: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
WEST VIRGINIA ACADEMY LTD (EIN 84-4085145)
Tax period
2021-08-01 to 2022-06-30
Filed
2023-11-30
IRS object ID
202303359349200900
Schema version
2021v4.0
Note
A later return for the same period supersedes this one.
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-30T18:03:07-07:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2021-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN844085145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WEST VIRGINIA ACADEMY LTDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone8014494375PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1763 Chestnut Ridge RoadAddressLine1Txt
CityMorgantownCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26505ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSusan DullPersonNm
Person TitleTreasurerPersonTitleTxt
Phone3044494375PhoneNum
Signature2023-11-30SignatureDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer1TrustedCustomerCd
OOB Security Verification11OOBSecurityVerificationCd
Last Submission Rqr OOB1LastSubmissionRqrOOBCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Amended ReturnYes (X)AmendedReturnInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Website Addresswestvirginiaacademy.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$45,621GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$42,777ContributionsGiftsGrantsEtcAmt
Program Service Revenue$0ProgramServiceRevenueAmt
Membership Dues$0MembershipDuesAmt
Investment Income$0InvestmentIncomeAmt
Sale Of Assets Gross$0SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income$0GamingGrossIncomeAmt
Fundraising Gross Income$2,844FundraisingGrossIncomeAmt
Special Events Direct Expenses$1,579SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$1,265SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$0OtherRevenueTotalAmt
Total Revenue$44,042TotalRevenueAmt
Grants And Similar Amounts Paid$3,508GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$0SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$0FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$11,500OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$188PrintingPublicationsPostageAmt
Other Expenses Total$14,036OtherExpensesTotalAmt
Total Expenses$29,232TotalExpensesAmt
Excess Or Deficit For Year$14,810ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$3,076NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$17,886NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$3,076BOYAmt
EOY$11,097EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$77,367EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,076BOYAmt
EOY$88,464EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$70,578EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$3,076BOYAmt
EOY$17,886EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeTo improve student outcomes in West Virginia.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomThis organization has been granted its charter by the West Virginia Professional Charter School Board to open the first charter school in West Virginia.DescriptionProgramSrvcAccomTxt
Grants And Allocations$3,508GrantsAndAllocationsAmt
Program Service Expenses$29,231ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$29,231TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
John S Treu
Board Chair and Board Member15$0$0$0
Susan S Dull
Treasurer and Board Member10$0$0$0
Heidi D Treu
Secretary and Board Member20$0$0$0
Frank Fiddler
Board Member5$0$0$0
Sirisha Dodda
Board Member1$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Form1120 Pol Filed0Form1120PolFiledInd
Made Loans To From OfficersYes (1)MadeLoansToFromOfficersInd
Loans To From Officers$10,000LoansToFromOfficersAmt
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJohn S TreuPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1763 Chestnut Ridge RoadAddressLine1Txt
CityMorgantownCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26505ZIPCd
FieldValueIRS element (for citing)
Phone8014494375PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School OperatingYes (1)SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3see school website
Schedule E, Part I, Line 6This is a WV Public School primarily funded by the State of WV

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonJohn TreuPersonNm
Relationship With OrgPresidentRelationshipWithOrgTxt
Loan PurposeCash flowLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$10,000OriginalPrincipalAmt
Balance Due$10,000BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$10,000TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990-EZ, Header, Line APlease accept this return as timely filed. We changed our year end, applied for an extension, but inadvertently did not understand how to efile for the changed year end, so filed a timely paper return, which was rejected. We have proof of timely mailing.
Form 990-EZ, Header, Line BAmended return filed to correct Part 1, expenses on line 6b,15, and 16. Part II, line 24 and 26. Transactions were inadvertently recorded in subsequent year.
Form 990-EZ, Part I, Line 10Land portion VELA grant
Form 990-EZ, Part I, Line 16Description;Amount^Permit County Health Department;500|Advertising and Marketing;3780|General Liability Insurance;680|Cleaning Supplies;74|Office Supplies;1625|Merchant Account Fees;165|Textbooks workbooks;5288|School supplies;463|Web and email services;1461^Total;14036^
Form 990-EZ, Part II, Line 24Description;EOY Amount^Textbooks;23833|Music Room and Instruments;3360|Furniture and Fixtures;31839|Computers;12287|Leasehold Improvements;6048^Total;77367^
Form 990-EZ, Part II, Line 26Description;EOY Amount^Line of Credit;50000|Short Term Loan;10000|Accounts Payable;10578^Total;70578^

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
Explanationappropriate extension form 8868 was filed taxpayer has US Postal System proof of receipt from IRS, in addition taxpayer inadvertently paper filed return due to year end change, but has subsequently worked with technical support to efile. Paper return was rejected, but we have proof of filing.ExplanationTxt

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