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Wheeling Country Day School

Tax-deductible

Wheeling, WV501(c)(3)Education EIN 55-0440118Revenue $4.2M in FY2025

On file with the IRSwcdsedu.com8 Park Rd, 26003-6642 · Wheeling, WVTax-exempt since Jul 1942School — 170(b)(1)(A)(ii)

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Provide education from preschool through grade 7 in an environment which fosters a love of learning,independence, resourcefulness & fulfillment of intellectual potential while becoming responsible citizens.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 2 volunteers and 43 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
5 of 6
filings with a surplus
Average surplus $175K a year · 5% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$125K
to officers and key staff · 3% of spending
Top officer’s pay lower than 51% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Plus $2.5M in investments, Pt X · Ln 11–13
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $150K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$895K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.2M
-2% vs prior year
Spent
$4.2M
To programs
92%
Net assets
$4.1M
By yearFY2020–FY2025
Revenue
$4.2M
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$2.6M
FY2022$3.6M
FY2023$3.7M
FY2024$4.3M
FY2025$4.2M
Expenses
$4.2M
FY2025▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$2.2M
FY2022$3.0M
FY2023$3.7M
FY2024$4.4M
FY2025$4.2M
Net assets
$4.1M
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.7M
FY2021$3.4M
FY2022$3.7M
FY2023$3.9M
FY2024$3.9M
FY2025$4.1M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1942.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $3.9M Management & general 8% · $332K Fundraising 0% · $850

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $125K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$125,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Jason Belot
Treasurer
$0Pt VII · Sec A
Scott Harden
Vice Chair
$0Pt VII · Sec A
Brooke Wetmore
Board Member
$0Pt VII · Sec A
Dramy Jean Chao
Board Member
$0Pt VII · Sec A
Brian Joseph
Board Member
$0Pt VII · Sec A

Jessica Broski-Birch’s $125K as Head of Scho is at the 49th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Elizabeth Hofreuter—$205,200$176,525———
Elizabeth Hofreuter-Landini———$165,934$103,999$106,320
Jessica Broski-Birch$125,000—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aYes

Programs and updates

Educates children preschool through seventh grade, fostering learning, independence, and responsible citizenship.

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Provided by the organization

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1 program · $3.9M · in their own filed words · FY2024
01

Education for preschool age 2 through grade 8

$3.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Roy and Gwen Steeley Foundation INCFY2025$150K
Total grants receivedfrom 1 funder$150K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$4.2M
Ln 12
Fees for servicesLn 2g$3.3M
Gifts and grantsLn 1h$799K
Investment incomeLn 3$86K
Money outPt IX
$4.2M
Ln 25
Programscol B$3.9M
Managementcol C$332K
Fundraisingcol D$850
Owns and owesPt X
$4.1M
net assets · Ln 32
Cash and savingsLn 1–2$521K
Total assetsLn 16$5.0M
LiabilitiesLn 26$895K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$799K
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$86K
Other incomeLn 4–11$38K
Gains on assetsLn 7$27K
Total revenueLn 12$4.2M
Assets in detailPt X, end of year
SavingsLn 2$521K
Cash and savings togetherLn 1–2$521K
InvestmentsLn 11–13$2.5M
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$142K
Total assetsLn 16$5.0M
LiabilitiesLn 26$895K
Net assetsLn 32$4.1M
OperationsPt I, VI
EmployeesI 543
VolunteersI 62
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$617K$521K
InvestmentsLn 11–13$2.0M$2.5M
Land, buildings, equipmentLn 10c$1.6M$1.6M
Total assetsLn 16$4.4M$5.0M
LiabilitiesLn 26$489K$895K
Net assetsLn 32$3.9M$4.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$2.5M$2.3M$203K
Pension plan contributionsLn 8$68K$64K$4K
Other employee benefitsLn 9$343K$320K$24K
Payroll taxesLn 10$175K$163K$12K
Accounting feesLn 11c$95K$47K$47K
Investment management feesLn 11f$19K$19K
Other fees for servicesLn 11g$293K$293K
Advertising and promotionLn 12$26K$26K$44
Office expensesLn 13$24K$12K$12K$127
Information technologyLn 14$48K$48K
OccupancyLn 16$158K$150K$7K$679
Conferences, conventions and meetingsLn 19$56K$56K
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$108K$108K
InsuranceLn 23$38K$38K
Other expenses (24a–d)Ln 24$214K$214K
All other expensesLn 24e$66K$66K$139
Total functional expensesLn 25$4.2M$3.9M$332K$850

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $4.2M$4.2M$16K$4.1M 990 PDF
FY2024 $4.3M$4.4M−$82K$3.9M 990 PDF
FY2023 $3.7M$3.7M$52K$3.9M 990 PDF
FY2022 $3.6M$3.0M$576K$3.7M 990 PDF
FY2021 $2.6M$2.2M$419K$3.4M 990 PDF
FY2020 $2.2M$2.1M$70K$2.7M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $4,211,618 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,110,339$799,031
I-9 Program service revenuePrior year $3,013,433$3,288,369
I-10 Investment incomePrior year $70,588$85,998
I-11 Other revenuePrior year $124,132$38,220
I-12 Total revenuePrior year $4,318,492$4,211,618
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,155,385$3,045,729
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,245,096$1,150,344
I-18 Total expensesPrior year $4,400,481$4,196,073
I-19 Revenue less expensesPrior year −$81,989$15,545
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,211,618 across 8 lines filed
Lines not itemized here account for $20,047 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$799,031
VIII-1h Total contributions, gifts and grants$799,031
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,268,322$3,268,322
VIII-3 Investment incomeExcluded from tax $59,217$59,217
VIII-7 Net gain or loss on sales of assetsRelated to mission $26,781$26,781
VIII-8 Net income from fundraising events$37,575
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $645$645
VIII-12 Total revenueRelated to mission $3,315,795 · Excluded from tax $59,217$4,211,618
Part IX · Statement of functional expenses $4,196,073 across 17 lines filed
IX-7 Other salaries and wagesPrograms $2,256,530 · Management $202,631$2,459,161
IX-8 Pension plan contributionsPrograms $64,233 · Management $4,180$68,413
IX-9 Other employee benefitsPrograms $319,790 · Management $23,701$343,491
IX-10 Payroll taxesPrograms $162,612 · Management $12,052$174,664
IX-11c Accounting feesPrograms $47,375 · Management $47,376$94,751
IX-11f Investment management feesManagement $19,213$19,213
IX-11g Other fees for servicesPrograms $293,434$293,434
IX-12 Advertising and promotionPrograms $26,172 · Fundraising $44$26,216
IX-13 Office expensesPrograms $12,204 · Management $11,784 · Fundraising $127$24,115
IX-14 Information technologyPrograms $48,096$48,096
IX-16 OccupancyPrograms $150,468 · Management $6,788 · Fundraising $679$157,935
IX-19 Conferences, conventions and meetingsPrograms $56,195$56,195
IX-20 InterestManagement $4,501$4,501
IX-22 Depreciation, depletion and amortizationPrograms $107,873$107,873
IX-23 InsurancePrograms $37,753$37,753
IX-24 Other expenses (24a–d)Programs $214,188$214,188
IX-24e All other expensesPrograms $65,935 · Management $139$66,074
IX-25 Total functional expensesPrograms $3,862,858 · Management $332,365 · Fundraising $850$4,196,073
Part X · Balance sheet $5,009,445 assets, 15 lines filed
X-2 Savings and temporary cash investmentsStart of year $616,660$520,746
X-4 Accounts receivableStart of year $38,553$238,588
X-9 Prepaid expenses and deferred chargesStart of year $54,066$77,887
X-10c Land, buildings and equipment, netStart of year $1,579,152$1,557,801
X-11 Publicly traded securitiesStart of year $2,037,884$2,472,884
X-15 Other assetsStart of year $103,956$141,539
X-16 Total assetsStart of year $4,430,271$5,009,445
X-17 Accounts payable and accrued expensesStart of year $92,751$242,009
X-19 Deferred revenueStart of year $229,104$520,148
X-25 Other liabilitiesStart of year $103,955$85,345
X-26 Total liabilitiesStart of year $489,099$895,318
X-27 Net assets without donor restrictionsStart of year $1,903,288$1,641,243
X-28 Net assets with donor restrictionsStart of year $2,037,884$2,472,884
X-32 Total net assets or fund balancesStart of year $3,941,172$4,114,127
X-33 Total liabilities and net assetsStart of year $4,430,271$5,009,445
Part XI · Reconciliation of net assets $4,114,127 net assets at year end
XI-1 Total revenue$4,211,618
XI-2 Total expenses$4,196,073
XI-3 Revenue less expenses$15,545
XI-4 Net assets at start of year$3,941,172
XI-5 Net unrealized gains (losses) on investments$157,410
XI-10 Net assets at end of year$4,114,127

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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