World Reconstruction Exposition FY2022 filing

Tax-deductible

Ligonier, PA501(c)(3)Public Safety & DisasterEIN 46-5330690

The World Reconstruction Exposition exists to plan and execute the worlds largest motor vehicle collision reconstruction training conference every 6-8 years. The week long event serves 800-1000 professionals from all over the world. The next event is scheduled for April 2023.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $29K a year · 10% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
128 mo
of spending, in cash
Looks good: 128.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 22 voting members
Looks good: 22 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$437K
+301% vs prior year
Spent
$48K
To programs
100%
Net assets
$512K
By yearFY2021–FY2025
Revenue
$437K
FY2022▲ +301%
Revenue by fiscal year
FY2021$109K
FY2022$437K
FY2023$466K
FY2024$0
FY2025$0
Expenses
$48K
FY2022
Expenses by fiscal year
FY2021Not on file
FY2022$48K
FY2023$941K
FY2024Not on file
FY2025$1K
Net assets
$512K
FY2022▲ +318%
Net assets by fiscal year
FY2021$122K
FY2022$512K
FY2023$36K
FY2024Not on file
FY2025$49K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2017-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jul 2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $48K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Chairmen
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See World Reconstruction Exposition executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains professionals worldwide in motor vehicle collision reconstruction through a large conference.

Provided by the organization

This section is blank until World Reconstruction Exposition claims this page.

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3 program services account for $48K of program spending, described in the organization's own filed words · FY2022.
01

The World Reconstruction Exposition exists to plan and execute the worlds largest motor vehicle collision reconstruction training conference ever 6-8 years. The week long event serves 800-1000 professionals from all over the world. The next event is scheduled for April 2023.

$48Kprogram expense
02

One day of this week long event is dedicated to live, instrumented motor vehicle collisions. We plan crashes and obtain vehicles so that attendees may observe how vehicles interact during a collision. All crashes are analyzed using specialized equipment and these analyses are provided to attendees for reference in future investigations.

Pt IX · col B
03

One day of this week long event is dedicated to hands on field testing where attendees are provided with experiences such as vehicle and systems inspections, damage analysis and using cutting edge techniques.

Pt IX · col B

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By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$437K
Ln 12
Fees for servicesLn 2g$424K
Gifts and grantsLn 1h$12K
Other incomeLn 4–11$586
Money outPt IX
$48K
Ln 25
Programscol B$48K
Owns and owesPt X
$512K
net assets · Ln 32
Cash and savingsLn 1–2$512K
Total assetsLn 16$512K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$424K
Other incomeLn 4–11$586
Total revenueLn 12$437K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$512K
Cash and savings togetherLn 1–2$512K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$512K
LiabilitiesLn 26$0
Net assetsLn 32$512K
OperationsPt I, VI
EmployeesI 50
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$122K$512K
InvestmentsLn 11–13$0$0
Total assetsLn 16$122K$512K
LiabilitiesLn 26$0$0
Net assetsLn 32$122K$512K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$41$41
OccupancyLn 16$3K$3K
Conferences, conventions and meetingsLn 19$1K$1K
Other expenses (24a–d)Ln 24$44K$44K$0$0
Total functional expensesLn 25$48K$48K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $0$1K−$1K$49K 990 PDF
FY2024 $0 990 PDF
FY2023 $466K$941K−$475K$36K 990 PDF
FY2022 Viewing $437K$48K$389K$512K 990 PDF
FY2021 $109K$122K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $437,090 across 10 lines filed
Lines not itemized here account for $586 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$12,369
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$12,369
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $424,135 · Unrelated business $0 · Excluded from tax $0$424,135
VIII-12 Total revenueRelated to mission $424,721 · Unrelated business $0 · Excluded from tax $0$437,090
Part IX · Statement of functional expenses $47,831 across 4 lines filed
IX-11c Accounting feesPrograms $41$41
IX-16 OccupancyPrograms $2,800$2,800
IX-19 Conferences, conventions and meetingsPrograms $1,032$1,032
IX-24 Other expenses (24a–d)Programs $43,958 · Management $0 · Fundraising $0$43,958
IX-25 Total functional expensesPrograms $47,831 · Management $0 · Fundraising $0$47,831
Part X · Balance sheet $511,537 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $0$0
X-2 Savings and temporary cash investmentsStart of year $122,278$511,537
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $122,278$511,537
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $122,278$511,537
X-33 Total liabilities and net assetsStart of year $122,278$511,537
Part XI · Reconciliation of net assets $511,537 net assets at year end
XI-1 Total revenue$437,090
XI-2 Total expenses$47,831
XI-3 Revenue less expenses$389,259
XI-4 Net assets at start of year$122,278
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$511,537

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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