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Valley View Golf Association FY2020 filing

Not tax-deductible

Moorefield, WV501(c)(7)Recreation & Sports EIN 55-0514425Revenue $240K in FY2020Latest return filed Oct 13, 2025

On file with the IRSMoorefield, WVTax-exempt since Oct 2019

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To provide a recreational facility/private Golf course to citizens of the tri-county area of west virginia for pleasure, recreation and other similar nonprofitable purposes

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
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

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $732 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 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
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$257K
19% of total assets
Looks good: liabilities are 19% 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
$240K
Spent
$255K
To programs
100%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$240K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$240K
FY2021$329K
FY2022$341K
FY2023$355K
FY2024$365K
Expenses
$255K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$255K
FY2021$307K
FY2022$333K
FY2023$368K
FY2024$364K
Net assets
$1.1M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.2M
FY2023$1.1M
FY2024$1.1M

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2019.

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% · $255K

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

Something off? Claim to add context

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
Marcia Fisher
Board Member
$0Pt VII · Sec A
Joseph Fisher
Board Member
$0Pt VII · Sec A
George Ford
Board Member
$0Pt VII · Sec A
Joseph Vetter
Board Member
$0Pt VII · Sec A
H Charles Maddy
Board Member
$0Pt VII · Sec A
Jared Amtower
Board Member
$0Pt VII · Sec A
Donna Alexander
Board Member
$0Pt VII · Sec A
D Scott Gossard
Vice President
$0Pt VII · Sec A
See Valley View Golf Association 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 15aNo

Programs and updates

Offers a private golf course for citizens' pleasure and recreation.

Questions for Valley View Golf Association

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Your first name shows with your question. Valley View Golf Association answers here, for everyone.

1 program · $255K · in their own filed words · FY2020
01

To provide a recreational FACILITY/PRIVATE golf course to citizens of the tri-county area of west virginia for pleasure, recreation and other similar nonprofitable purposes

$255Kprogram expense

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$240K
Ln 12
Gifts and grantsLn 1h$167K
Fees for servicesLn 2g$73K
Investment incomeLn 3$64
Money outPt IX
$255K
Ln 25
Programscol B$255K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$4K
Total assetsLn 16$1.4M
LiabilitiesLn 26$257K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$167K
Fees for servicesLn 2g$73K
Investment incomeLn 3$64
Total revenueLn 12$240K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$116
Cash and savings togetherLn 1–2$4K
Land, buildings, equipmentLn 10c$1.4M
Total assetsLn 16$1.4M
LiabilitiesLn 26$257K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 54
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 FY20End FY20
Cash and savingsLn 1–2$48K$4K
Land, buildings, equipmentLn 10c$1.3M$1.4M
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$236K$257K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$76K$76K
Payroll taxesLn 10$9K$9K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$1K$1K
OccupancyLn 16$24K$24K
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$94K$94K
All other expensesLn 24e$17K$17K
Total functional expensesLn 25$255K$255K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Oct 13, 2025 $365K$364K$409$1.1M 990 PDF
FY2023Filed with the IRS Oct 31, 2024 $355K$368K−$13K$1.1M 990 PDF
FY2022Filed with the IRS Oct 16, 2023 $341K$333K$9K$1.2M 990 PDF
FY2021Filed with the IRS Oct 25, 2022 $329K$307K$22K$1.1M 990 PDF
FY2020 ViewingFiled with the IRS Jul 19, 2021 $240K$255K−$15K$1.1M 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 FY2020 990 (6 parts)
Part I · Summary $240,201 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $52,406$167,152
I-9 Program service revenue$72,985
I-10 Investment incomePrior year $7$64
I-11 Other revenuePrior year $2,583$0
I-12 Total revenuePrior year $54,996$240,201
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$84,375
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $27,127$170,556
I-18 Total expensesPrior year $27,127$254,931
I-19 Revenue less expensesPrior year $27,869−$14,730
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $240,201 across 5 lines filed
VIII-1b Membership dues$167,152
VIII-1h Total contributions, gifts and grants$167,152
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $72,985$72,985
VIII-3 Investment incomeExcluded from tax $64$64
VIII-12 Total revenueRelated to mission $72,985 · Unrelated business $0 · Excluded from tax $64$240,201
Part IX · Statement of functional expenses $254,931 across 10 lines filed
IX-7 Other salaries and wagesPrograms $75,606$75,606
IX-10 Payroll taxesPrograms $8,769$8,769
IX-11c Accounting feesPrograms $1,835$1,835
IX-13 Office expensesPrograms $1,384$1,384
IX-16 OccupancyPrograms $24,150$24,150
IX-20 InterestPrograms $10,082$10,082
IX-22 Depreciation, depletion and amortizationPrograms $8,822$8,822
IX-23 InsurancePrograms $12,939$12,939
IX-24 Other expenses (24a–d)Programs $94,406$94,406
IX-24e All other expensesPrograms $16,938$16,938
IX-25 Total functional expensesPrograms $254,931 · Management $0 · Fundraising $0$254,931
Part X · Balance sheet $1,381,535 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $10,940$3,865
X-2 Savings and temporary cash investmentsStart of year $37,406$116
X-10c Land, buildings and equipment, netStart of year $1,317,265$1,377,554
X-16 Total assetsStart of year $1,365,611$1,381,535
X-17 Accounts payable and accrued expensesStart of year $13,935$8,352
X-23 Secured mortgages and notes payableStart of year $221,945$248,684
X-26 Total liabilitiesStart of year $235,880$257,036
X-30 Paid-in or capital surplusStart of year $1,056,737$1,056,737
X-31 Retained earnings or endowmentStart of year $72,994$67,762
X-32 Total net assets or fund balancesStart of year $1,129,731$1,124,499
X-33 Total liabilities and net assetsStart of year $1,365,611$1,381,535
Part XI · Reconciliation of net assets $1,124,499 net assets at year end
XI-1 Total revenue$240,201
XI-2 Total expenses$254,931
XI-3 Revenue less expenses−$14,730
XI-4 Net assets at start of year$1,129,731
XI-8 Prior period adjustments$9,498
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,124,499

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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