Waha INC FY2024 filing

Tax-deductible

Wheeling, WV501(c)(3)Since 1979Recreation & SportsEIN 55-0600859Revenue $191K in FY2024

On file with the IRSwvwaha.com1144 Market St Ste 204, 26003-2941 · Wheeling, WVTax-exempt since Oct 1980Publicly supported — 509(a)(2)

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To foster amateur ice hockey competition

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$7K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $28K a year · 16% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$7K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 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
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$191K
+24% vs prior year
Spent
$165K
To programs
90%
Net assets
$113K
By yearFY2021–FY2025
Revenue
$191K
FY2024▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2021$151K
FY2022$139K
FY2023$155K
FY2024$191K
FY2025$256K
FY2025$261K
Expenses
$165K
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2021$114K
FY2022$143K
FY2023$151K
FY2024$165K
FY2025$178K
FY2025$239K
Net assets
$113K
FY2024▲ +30%
Tap a bar for its year
Net assets by fiscal year
FY2021$86K
FY2022$83K
FY2023$86K
FY2024$113K
FY2025$191K
FY2025$213K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1980.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $149K Management & general 10% · $16K

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

23 people listed on the 990; $7K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$3,025Pt VII · Sec A
Treasurer
$1,630Pt VII · Sec A
Board Member
$1,500Pt VII · Sec A
Director Emeritus
$595Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Brice Lucas’s $3K as Treasurer is at the 7th percentile of top reported officer pay among 1017 $100K–1M recreation & sports 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 · 8 named individuals · Part VII

NameFY2025FY2025FY2024FY2023FY2022FY2021
Caitlin Rodocker—————$6,000
Mark Maguire JR—$1,319$3,025$2,384—$768
Brice Lucas$2,755$1,990$1,630———
Corey Grubler$2,039$1,430————
Kristopher Smith—$1,500$1,500$1,500$1,500—
Justin Eckman$965—————
Kevin Smith————$290$855
Dave Eckman$655$575$595$595$560—

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 Waha INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes amateur ice hockey competition for players.

Provided by the organization

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1 program · $149K · in their own filed words · FY2023
01

Amateur Hockey Association

Provides opportunity for about 150 boys and girls to play recreational ice hockey.

$149Kprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$191K
Ln 12
Fees for servicesLn 2g$191K
Gifts and grantsLn 1h$709
Investment incomeLn 3$6
Money outPt IX
$165K
Ln 25
Programscol B$149K
Managementcol C$16K
Owns and owesPt X
$113K
net assets · Ln 32
Cash and savingsLn 1–2$81K
Total assetsLn 16$113K
LiabilitiesLn 26$0
PeoplePt VI, VII
23
listed · VII A
PaidVII A4
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$709
Fees for servicesLn 2g$191K
Investment incomeLn 3$6
Total revenueLn 12$191K
Assets in detailPt X, end of year
CashLn 1$175
SavingsLn 2$81K
Cash and savings togetherLn 1–2$81K
Land, buildings, equipmentLn 10c$32K
Total assetsLn 16$113K
LiabilitiesLn 26$0
Net assetsLn 32$113K
OperationsPt I, VI
EmployeesI 50
VolunteersI 650
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$52K$81K
Land, buildings, equipmentLn 10c$35K$32K
Total assetsLn 16$86K$113K
LiabilitiesLn 26$0$0
Net assetsLn 32$86K$113K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Grants to domestic individualsLn 2$500$500
Management feesLn 11a$12K$12K
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$2K$2K
Depreciation, depletion and amortizationLn 22$3K$3K
Other expenses (24a–d)Ln 24$131K$131K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$165K$149K$16K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 $256K$178K$78K$191K 990 PDF
FY2024 Viewing $191K$165K$26K$113K 990 PDF
FY2023 $155K$151K$4K$86K 990 PDF
FY2022 $139K$143K−$4K$83K 990 PDF
FY2021 $151K$114K$37K$86K 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 FY2024 990 (6 parts)
Part I · Summary $191,493 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,825$709
I-9 Program service revenuePrior year $145,865$190,778
I-10 Investment incomePrior year $6$6
I-11 Other revenue$0
I-12 Total revenuePrior year $154,696$191,493
I-13 Grants and similar amounts paid$2,255
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $150,830$162,924
I-18 Total expensesPrior year $150,830$165,179
I-19 Revenue less expensesPrior year $3,866$26,314
Part VI · Governance 23 of 23 board members independent, 4 to look at
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $191,493 across 5 lines filed
VIII-1f All other contributions, gifts and grants$709
VIII-1h Total contributions, gifts and grants$709
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $190,778$190,778
VIII-3 Investment incomeRelated to mission $6$6
VIII-12 Total revenueRelated to mission $190,784 · Unrelated business $0 · Excluded from tax $0$191,493
Part IX · Statement of functional expenses $165,179 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $1,755$1,755
IX-2 Grants to domestic individualsPrograms $500$500
IX-11a Management feesManagement $11,500$11,500
IX-11c Accounting feesManagement $4,800$4,800
IX-12 Advertising and promotionPrograms $1,377$1,377
IX-13 Office expensesPrograms $2,052$2,052
IX-22 Depreciation, depletion and amortizationPrograms $2,827$2,827
IX-24 Other expenses (24a–d)Programs $130,756$130,756
IX-24e All other expensesPrograms $9,612$9,612
IX-25 Total functional expensesPrograms $148,879 · Management $16,300 · Fundraising $0$165,179
Part X · Balance sheet $112,810 assets, 8 lines filed
X-1 Cash, non-interest-bearing$175
X-2 Savings and temporary cash investmentsStart of year $51,728$80,694
X-10c Land, buildings and equipment, netStart of year $34,768$31,941
X-16 Total assetsStart of year $86,496$112,810
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $86,496$112,810
X-32 Total net assets or fund balancesStart of year $86,496$112,810
X-33 Total liabilities and net assetsStart of year $86,496$112,810
Part XI · Reconciliation of net assets $112,810 net assets at year end
XI-1 Total revenue$191,493
XI-2 Total expenses$165,179
XI-3 Revenue less expenses$26,314
XI-4 Net assets at start of year$86,496
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$112,810

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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