Sandscrest Foundation INC FY2021 filing

IRS exemption revoked

Wheeling, WV501(c)(3) EIN 55-0478165Revenue $619K in FY2021Latest return filed Nov 14, 2023

On file with the IRSsandscrest.com143 Sandcrest Dr, 26003-1851 · Wheeling, WVTax-exempt since Aug 1966Supporting organization — 509(a)(3)

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To provide accomodations, meals, and meeting space conducive to optimize the spiritual experience for Episcopal and other religious related entities.

78¢ of each $1 spent went to programs.
$51K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $141K a year · 22% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$51K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $1.6M in investments, Pt X · Ln 11–13
Fine: 0.7 months of spending in cash, plus $1.6M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $120K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$553K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 16 voting members
Looks good: 15 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$619K
+29% vs prior year
Spent
$386K
To programs
78%
Net assets
$2.0M
By yearFY2020–FY2022
Revenue
$619K
FY2021▲ +29%
Tap a bar for its year
Revenue by fiscal year
FY2020$479K
FY2021$619K
FY2022$794K
Expenses
$386K
FY2021▼ -12%
Tap a bar for its year
Expenses by fiscal year
FY2020$438K
FY2021$386K
FY2022$648K
Net assets
$2.0M
FY2021▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.8M
FY2021$2.0M
FY2022$2.2M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Aug 1966.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $300K Management & general 22% · $86K

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

Something off? Claim to add context

Who runs it and what they're paid

16 people listed on the 990; $51K paid to officers and key staff.

Part VII, Section A · reportable compensation
$50,608Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Cheryl Harshman$51,255$50,608$50,108

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.

See Sandscrest Foundation INC executive salaries →

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

Offers lodging, food, and meeting space for spiritual retreats and gatherings.

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1 program · $300K · in their own filed words · FY2021
01

Sandscrest provides overnight accomodations, meals and meeting space for retreats, conferences and meetings for Episcopal and other religious related events.

$300Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$120K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$619K
Ln 12
Other incomeLn 4–11$389K
Investment incomeLn 3$194K
Fees for servicesLn 2g$36K
Money outPt IX
$386K
Ln 25
Programscol B$300K
Managementcol C$86K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$24K
Total assetsLn 16$2.6M
LiabilitiesLn 26$553K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$375
Fees for servicesLn 2g$36K
Investment incomeLn 3$194K
Other incomeLn 4–11$389K
Total revenueLn 12$619K
Assets in detailPt X, end of year
CashLn 1$24K
Cash and savings togetherLn 1–2$24K
InvestmentsLn 11–13$1.6M
Land, buildings, equipmentLn 10c$959K
Total assetsLn 16$2.6M
LiabilitiesLn 26$553K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 57
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$140K$24K
InvestmentsLn 11–13$1.5M$1.6M
Land, buildings, equipmentLn 10c$812K$959K
Total assetsLn 16$2.4M$2.6M
LiabilitiesLn 26$635K$553K
Net assetsLn 32$1.8M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$51K$51K
Other salaries and wagesLn 7$120K$120K
Pension plan contributionsLn 8$14K$10K$4K
Other employee benefitsLn 9$86K$60K$25K
Payroll taxesLn 10$16K$12K$4K
Legal feesLn 11b$1K$1K
Advertising and promotionLn 12$10$10
Office expensesLn 13$648$648
OccupancyLn 16$52K$52K
TravelLn 17$349$349
InterestLn 20$4K$4K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$17K$17K
All other expensesLn 24e$164$164
Total functional expensesLn 25$386K$300K$86K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 LatestFiled with the IRS Nov 14, 2023 $794K$648K$147K$2.2M 990 PDF
FY2021 ViewingFiled with the IRS May 16, 2022 $619K$386K$234K$2.0M 990 PDF
FY2020Filed with the IRS Sep 14, 2021 $479K$438K$42K$1.8M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $619,341 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $200,565$375
I-9 Program service revenuePrior year $28,492$36,427
I-10 Investment incomePrior year $134,598$193,852
I-11 Other revenuePrior year $115,715$388,687
I-12 Total revenuePrior year $479,370$619,341
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $279,750$286,612
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $157,944$99,201
I-18 Total expensesPrior year $437,694$385,813
I-19 Revenue less expensesPrior year $41,676$233,528
Part VI · Governance 15 of 16 board members independent, 1 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members15
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 $619,341 across 8 lines filed
VIII-1f All other contributions, gifts and grants$375
VIII-1h Total contributions, gifts and grants$375
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $36,427$36,427
VIII-3 Investment incomeRelated to mission $193,852$193,852
VIII-5 RoyaltiesRelated to mission $373,792$373,792
VIII-6 Net rental income or lossRelated to mission $12,400$12,400
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,495$2,495
VIII-12 Total revenueRelated to mission $618,966 · Unrelated business $0 · Excluded from tax $0$619,341
Part IX · Statement of functional expenses $385,813 across 14 lines filed
IX-5 Pay of current officers, directors and key staffManagement $50,608$50,608
IX-7 Other salaries and wagesPrograms $119,995$119,995
IX-8 Pension plan contributionsPrograms $9,958 · Management $4,200$14,158
IX-9 Other employee benefitsPrograms $60,186 · Management $25,383$85,569
IX-10 Payroll taxesPrograms $12,410 · Management $3,872$16,282
IX-11b Legal feesManagement $1,145$1,145
IX-12 Advertising and promotionManagement $10$10
IX-13 Office expensesManagement $648$648
IX-16 OccupancyPrograms $52,084$52,084
IX-17 TravelPrograms $349$349
IX-20 InterestPrograms $3,688$3,688
IX-23 InsurancePrograms $23,931$23,931
IX-24 Other expenses (24a–d)Programs $17,182$17,182
IX-24e All other expensesPrograms $164$164
IX-25 Total functional expensesPrograms $299,947 · Management $85,866 · Fundraising $0$385,813
Part X · Balance sheet $2,572,872 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $139,566$24,100
X-9 Prepaid expenses and deferred chargesStart of year $17,976$15,288
X-10c Land, buildings and equipment, netStart of year $811,543$959,289
X-11 Publicly traded securitiesStart of year $1,452,443$1,574,195
X-16 Total assetsStart of year $2,421,528$2,572,872
X-17 Accounts payable and accrued expensesStart of year $27,445$31,165
X-19 Deferred revenueStart of year $510,000$390,000
X-26 Total liabilitiesStart of year $634,883$552,699
X-32 Total net assets or fund balancesStart of year $1,786,645$2,020,173
X-33 Total liabilities and net assetsStart of year $2,421,528$2,572,872
Part XI · Reconciliation of net assets $2,020,173 net assets at year end
XI-1 Total revenue$619,341
XI-2 Total expenses$385,813
XI-3 Revenue less expenses$233,528
XI-4 Net assets at start of year$1,786,645
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,020,173

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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