Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
ENCOVA FOUNDATION OF WEST VIRGINIA
 
Number and street (or P.O. box number if mail is not delivered to street address)400 QUARRIER STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CHARLESTON, WV25301
A Employer identification number

80-0772825
B Telephone number (see instructions)

(304) 941-1000
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$60,406,158J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 350,155 350,155  
4 Dividends and interest from securities... 1,178,384 1,178,384  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 3,828,243
b Gross sales price for all assets on line 6a 26,233,641
7 Capital gain net income (from Part IV, line 2)... 3,828,243
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
92,121 92,121  
12 Total. Add lines 1 through 11........ 5,448,903 5,448,903  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
8,450 8,450   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
272,908 272,908   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
47,756 47,756   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
18,060 18,060   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 347,174 347,174   0
25 Contributions, gifts, grants paid....... 2,265,000 2,265,000
26 Total expenses and disbursements. Add lines 24 and 25 2,612,174 347,174   2,265,000
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 2,836,729
b Net investment income (if negative, enter -0-) 5,101,729
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 4,047,871 8,370,747 8,370,747
3 Accounts receivable right arrow145,291
Less: allowance for doubtful accounts right arrow   77,794 145,291 145,291
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 44,219,174 Click to see attachment
List of Attached Documents:
// Content
43,166,855 		51,890,120
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 48,344,839 51,682,893 60,406,158
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable................. 2,107,500 3,175,000
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
22,445 		Click to see attachment
List of Attached Documents:
// Content
1,113
23 Total liabilities (add lines 17 through 22)......... 2,129,945 3,176,113
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 46,214,894 48,506,780
29 Total net assets or fund balances (see instructions)..... 46,214,894 48,506,780
30 Total liabilities and net assets/fund balances (see instructions). 48,344,839 51,682,893
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
46,214,894
2
Enter amount from Part I, line 27a .....................
2
2,836,729
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
49,051,623
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
544,843
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
48,506,780
Form 990-PF (2024)
Form 990-PF (2024)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITES P    
b TOWNSEND REAL ESTATE ALPHA FUND P    
c MOUNTAIN STATE CAPITAL SBIC P    
d PUBLICLY TRADED SECURITES P    
e PUBLICLY TRADED SECURITES P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 7,650,849   7,442,019 208,830
b 3,499     3,499
c     8,293 -8,293
d 18,578,830   14,955,086 3,623,744
e 463     463
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       208,830
b       3,499
c       -8,293
d       3,623,744
e       463
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 3,828,243
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 70,914
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 70,914
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 70,914
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 36,567
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 36,567
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 34,347
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowWV
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowHTTPS://ENCOVAFOUNDATIONWV.COM
14
The books are in care ofright arrowAMY KUHLMAN Telephone no.right arrow (614) 225-8582

Located atright arrow400 QUARRIER STREETCHARLESTONWV ZIP+4right arrow25301
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2024? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
MARTY BECKER EXECUTIVE CHAIR
0.50 		0 0 0
400 QUARRIER STREET
CHARLESTON,WV25301
JAMES CHRISTOPHER HOWAT EXECUTIVE VP, CFO, TREASURER
0.50 		0 0 0
400 QUARRIER STREET
CHARLESTON,WV25301
THOMAS J OBROKTA JR PRESIDENT AND CEO
0.50 		0 0 0
400 QUARRIER STREET
CHARLESTON,WV25301
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
58,458,676
b
Average of monthly cash balances.......................
1b
304,486
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
58,763,162
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
58,763,162
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
881,447
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
57,881,715
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
2,894,086
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
2,894,086
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
70,914
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
70,914
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
2,823,172
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
2,823,172
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
2,823,172
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
2,265,000
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,265,000
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 2,823,172
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 94,236
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 94,236
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 2,265,000
a Applied to 2023, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 2,265,000
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 94,236 94,236
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		463,936
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
ORGANIZATION
400 QUARRIER STREET
CHARLESTON,WV25301
(304) 941-1000
bThe form in which applications should be submitted and information and materials they should include:
ALL APPLICATIONS FOR THE ENCOVA FOUNDATION OF WEST VIRGINIA ARE SUBMITTED ONLINE.
cAny submission deadlines:
N/A
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
N/A
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

AMERICAN FOUNDATION FOR SUICIDE PREVENTION

199 WATER STREET 11TH FLOOR
NEW YORK,NY10038 		N/A PUBLIC CHARITY CHARLESTON OUT OF THE DARKNESS 1,000

AMERICAN HEART ASSOCIATION INC

7272 GREENVILLE AVENUE
DALLAS,TX752314596 		N/A PUBLIC CHARITY PROVIDE VITAL RESEARCH AND REACH CLOSE TO 5,000 COMMUNITY MEMBERS. 5,000

APPALACHIAN OUTREACH

3900 WOOD ST
WHEELING,WV26003 		N/A PUBLIC CHARITY POVERTY AND DISASTER RELIEF 5,000

BIG BROTHERS & BIG SISTERS OF THE TRI-STATE INC

501 5TH AVE STE 3
HUNTINGTON,WV257011900 		N/A PUBLIC CHARITY DONATION WILL BE HEADLINE SPONSORSHIP FOR THE 26TH ANNUAL GOLF FOR KIDS SAKE EVENT, SUPPORTING THE COST OF IMPLEMENTING THE EVENT INCLUDING EVENT SPACE, FOOD, GREENS FEES, ETC. 8,000

BIG BROTHERS & BIG SISTERS OF THE TRI-STATE INC

501 5TH AVE STE 3
HUNTINGTON,WV257011900 		N/A PUBLIC CHARITY SPONSORSHIP FOR THE 26TH ANNUAL GOLF FOR KIDS SAKE EVENT, SUPPORTING THE COST OF IMPLEMENTING THE EVENT INCLUDINF EVENT SPACE, FOOD, GREENS FEES, ETC. 2,000

BOY SCOUT OF AMERICA

2829 KANAWHA BLVD EAST
CHARLESTON,WV253111727 		N/A PUBLIC CHARITY FRIENDS OF SCOUTING PACESETTER PARTNER. 15,000

CABELL HUNTINGTON HOSPITAL FOUNDATION

1340 HAL GREER BLVD
HUNTINGTON,WV25701 		N/A PUBLIC CHARITY CONCERT FOR A CURE 5,000

CAMP CAREFREE

275 CAREFREE LANE
STOKESDALE,NC27357 		N/A PUBLIC CHARITY CAMPING SCHOLARSHIPS 1,000

CAMP KESEM NATIONAL

1550 UNIVERSITY AVE
MORGANTOWN,WV26506 		N/A PUBLIC CHARITY CAMP KESEM AT WVU - CAMP OFFER 2,000

CAPITOL MARKET INC

800 SMITH STREET
CHARLESTON,WV25301 		N/A PUBLIC CHARITY FLOWERS AFTER HOURS AND MARKET 25,000

CATHOLIC CHARITIES WEST VIRGINIA

2000 MAIN STREET
WHEELING,WV26003 		N/A PUBLIC CHARITY FOOD ASSISTANCE AND EMERGENCY 5,000

CHARLESTON MAIN STREETS

PO BOX 11255
CHARLESTON,WV253391255 		N/A PUBLIC CHARITY ENCOVA URBAN APPALACHIAN FELLOWSHIP PROGRAM 27,000

CHILDHOOD LANGUAGE CENTER INC

1313 QUARRIER ST STE A
CHARLESTON,WV253016002 		N/A PUBLIC CHARITY FIRECRACKER 5K AND MAC & CHEESE COOK-OFF SUPPORT 5,000

COAL RIVER GROUP

PO BOX 363
ST ALBANS,WV25177 		N/A PUBLIC CHARITY TOUR DE COAL EVENT 2,000

CODA MOUNTAIN ACADEMY INC

PO BOX 615
FAYETTEVILLE,WV258400615 		N/A PUBLIC CHARITY SCHOLARSHIPS FOR SUMMER CAMP PARTICIPANTS. ADMINISTRATIVE AND PROGRAM COSTS FOR CODA SUMMER CAMPS AND AFTERSCHOOL PROGRAM, AND ASSIST IN SENDING CODA'S COMPETITUVE ROBOTICS TEAM TO AN INTERNATIONAL COMPETITION. 10,000

COMMUNITY CATALYST PARTNERS

589 NEW SWEDEN RD
WOODSTOCK,CT06281 		N/A PUBLIC CHARITY POLICE ACCOUNTABILITY COMMUNIT 5,000

CYSTIC FIBROSIS FOUNDATION

4550 MONTGOMERY AVE SUITE 1100N
BETHESDA,MD20814 		N/A PUBLIC CHARITY CHARLESTON GREAT STRIDES WALK - TEAM PEYTON BALSER 1,000

DAYMARK INC

1592 WASHINGTON STREET E
CHARLESTON,WV25311 		N/A PUBLIC CHARITY FOOD AND ASSISTANCE TO YOUTH I 2,500

DEVELOPMENTAL THERAPY CENTER INC

803 7TH AVE
HUNTINGTON,WV257012117 		N/A PUBLIC CHARITY SLIDING SCALE FINANCIAL ASSISTANCE AND THERAPY TOOLS AND TECHNOLOGY 2,500

EAST BANK HIGH SCHOOL ALUMNI ASSOCIATION

PO BOX 67
EAST BANK,WV25067 		N/A PUBLIC CHARITY SCHOLARSHIP FUND 5,000

EASTER SEAL REHABILITATION CENTER INC

1305 NATIONAL RD
WHEELING,WV260035705 		N/A PUBLIC CHARITY INCLUSIONS ON ICE 2,500

EDUCATION ALLIANCE BUS & COMM FOR PUBLIC SCHOOL

803 QUARRIER ST 310
CHARLESTON,WV25301 		N/A PUBLIC CHARITY HOPE FOR THE FUTURE PROGRAM 5,000

FAMILY REFUGE CENTER INC

PO BOX 249
LEWISBURG,WV249010249 		N/A PUBLIC CHARITY GENERAL OPERATING EXPENSES 5,000

FANCONI AMENIA RESEARCH FUND

PO BOX 22470
NEW YORK,NY100872470 		N/A PUBLIC CHARITY FUNDING FOR RESEARCH 1,000

FESTIV-ALL CHARLESTON WEST VIRGINIA INC

108 1/2 CAPITOL ST STE 201
CHARLESTON,WV253012654 		N/A PUBLIC CHARITY SUPPORT SUMMER 2025 PROGRAMMING. 1,500

FLORENCE CRITTENTON PROGRAMS INC

2606 NATIONAL RD
WHEELING,WV26003 		N/A PUBLIC CHARITY TRANSITIONAL LIVING PROGRAMS 10,000

FOUNDATION OF MONONGALIA GENERAL HOSPITAL

1200 JD ANDERSON DR SUITE 100
MORGANTOWN,WV26505 		N/A PUBLIC CHARITY CARING COTTAGES PROGRAM 5,000

FRIENDS OF THE MOUNTAIN STATE FOREST FESTIVAL

10 11TH STREET
ELKINS,WV262415500 		N/A PUBLIC CHARITY KIDS DAY IN THE PARK IS ONE DAY OF THE THREE-DAY CITY PARK EXHINIT IN RANDOLPH CO. 1,000

GENERATION WEST VIRGINIA

1405 EARL L CORE RD
MORGANTOWN,WV26505 		N/A PUBLIC CHARITY MULTI STATE BROADBAND PROGRAM 2,500

GFWC BRIDGEPORT JR WOMENS CLUB

PO BOX 932
BRIDGEPORT,WV26330 		N/A PUBLIC CHARITY COMMUNITY SERVICE PROGRAM 500

GIRL SCOUTS OF BLACK DIAMOND COUNCIL

321 VIRGINIA ST W
CHARLESTON,WV253022114 		N/A PUBLIC CHARITY POWER HER PROMISE: A CELEBRATION OF GOLD AWARD GIRL SCOUTS 2,500

GOODWILL INDUSTRIES OF KANAWHA VALLEY INC

107 CAPITOL STREET THIRD FLOOR
CHARLESTON,WV253012631 		N/A PUBLIC CHARITY 2025 GOODWILL ANNUAL DINNER 5,000

GOODWILL INDUSTRIES OF KANAWHA VALLEY INC

215 VIRGINIA ST W
CHARLESTON,WV253022210 		N/A PUBLIC CHARITY SPONSORSHIP FOR NIGHT IN MONTE CARLO - GOLDEN HOUR IN MONACO. 5,000

GOODWILL INDUSTRIES OF KYOWVA AREA

1102 MEMORIAL BLVD
HUNTINGTON,WV25701 		N/A PUBLIC CHARITY GIVE BACK PROGRAM 10,000

GREENBRIER VALLEY AQUATIC CENTER

896 MAPLEWOOD AVE
LEWISBURG,WV24901 		N/A PUBLIC CHARITY WELLNESS PROGRAM 1,000

HABITAT FOR HUMANITY INTERNATIONAL INC - GEORGIA

814 MIMOSA BLVD BLDG C
ROSWELL,GA30075 		N/A PUBLIC CHARITY FUNDS WILL GO TOWARD THE PURCHASE OF MATERIALS TO BUILD A HOME FOR A QUALIFIED FAMILY IN THE NORTH CENTRAL GEORGIA AREA. 1,000

HABITAT FOR HUMANITY INTERNATIONAL INC - WV

815 COURT ST
CHARLESTON,WV25301 		N/A PUBLIC CHARITY HABITAT FOR HUMANITY CORE FOCUS IS THE HOMEOWNERSHIP PROGRAM. 1,000

HEART AND HAND OUTREACH MINISTRIES

212 D ST
CHARLESTON,WV25303 		N/A PUBLIC CHARITY SUPPORT FOR LOW INCOME RESIDEN 2,000

HUNTINGTON CHILDRENS MUSEUM INC

1700 WASHINGTON AVE
HUNTINGTON,WV257041539 		N/A PUBLIC CHARITY MUSEUM FOR ALL 1,000

KEITH ALBEE PERFORMING ARTS CENTER

PO BOX 5425
HUNTINGTON,WV257030425 		N/A PUBLIC CHARITY 3RD PAYMENT - 2025 50,000

KIDS CHANCE OF WEST VIRGINIA

178 SUMMERS STREET
CHARLESTON,WV25301 		N/A PUBLIC CHARITY EDUCATIONAL SCHOLARSHIPS 2,500

KINGS DAUGHTERS CHILD CARE CENTERS

61 13TH STREET
WHEELING,WV26003 		N/A PUBLIC CHARITY EXPANSION PROJECT 3,000

KVC BEHAVIORAL HEALTHCARE WEST VIRGINIA

1510 KANAWHA BLVD EAST
CHARLESTON,WV25311 		N/A PUBLIC CHARITY FOSTER HOME PROGRAM 1,000

LEGAL AID OF WEST VIRGINIA

123 WASHINGTON STREET W SUITE 101
CHARLESTON,WV25302 		N/A PUBLIC CHARITY LEGAL SERVICE AND BEHAVORIAL SUPPORT PROGRAMS 100,000

LIBERA INC

1 SUBURBAN CT
MORGANTOWN,WV265052717 		N/A PUBLIC CHARITY SUPPORT LIBERA MODEL GROUPS AND MENTORING PROGRAMS IN WEST VIRGINIA WITH AT-RISK YOUTH AND YOUNG WOMEN, AGES 13 TO 24 YEARS OLD. 12,500

LILYS PLACE

1320 7TH AVENUE
HUNTINGTON,WV25701 		N/A PUBLIC CHARITY INFANT DRUG EXPOSURE AND COUNS 20,000

MAKE A WISH FOUNDATION OF GREATER PA & WV

913 CANYON RD
MORGANTOWN,WV26508 		N/A PUBLIC CHARITY WISHMAKER PROGRAM 12,500

MARSHALL UNIVERSITY FOUNDATION INCORPORATION

519 JOHN MARSHALL DR
HUNTINGTON,WV257031400 		N/A PUBLIC CHARITY USED BY THE JUN HARLESS CENTER TO PAY MONTHLY INVOICES FOR EACH TARGETED COUNTY IN WEST VIRGINIA TO THE DOLLYWOOD FOUNDATION. 450,000

MEDBROOK CHILDRENS CHARITY INC

PO BOX 1021
BRIDGEPORT,WV263300916 		N/A PUBLIC CHARITY YOUTH PROGRAMS 25,000

MEEKS MOUNTAIN TRAIL ALLIANCE INC

13 CHASE DR
HURRICANE,WV255268937 		N/A PUBLIC CHARITY THE FUNDS WILL BE FOR LONG TERM SUSTAINABLILITY OF THE TRAIL SYSTEM. 2,500

MEMORIAL HEALTH FOUNDATION

406 COLEGATE DR
MARIETTA,OH457509252 		N/A PUBLIC CHARITY FARMACY - FOOD AS MEDICINE PROGRAM 1,000

MILAN PUSKAR HEALTH RIGHT

341 SPRUCE ST
MORGANTOWN,WV26505 		N/A PUBLIC CHARITY FREE HEALTH CARE PROGRAM 1,000

MORGANTOWN SOBER LIVING

206 SPRUCE ST
MORGANTOWN,WV26505 		N/A PUBLIC CHARITY TRANSITIONAL HOUSING PROGRAM 1,000

MOUNTAIN MISSION

1620 SEVENTH AVENUE
CHARLESTON,WV25387 		N/A PUBLIC CHARITY FOOD PROGRAM 8,500

MOUNTWEST FOUNDATION INC

1 MOUNTWEST WAY
HUNTINGTON,WV257019804 		N/A PUBLIC CHARITY ENCOVA SCHOLARS ENDOWED SCHOLARSHIP 7,500

MULTI-CULTURAL FESTIVAL OF WV INC

707 VIRGINIA ST E STE 400
CHARLESTON,WV253012711 		N/A PUBLIC CHARITY MULTIFEST 2025 2,500

NORTH CENTRAL WV COALITION FOR THE HOMELESS

146 TERRACE MANOR
FAIRMONT,WV26554 		N/A PUBLIC CHARITY ASSISTANCE FOR THE HOMELESS 1,000

ON EAGLES WINGS

371 OPEKISKA RIDGE RD
FAIRMONT,WV26554 		N/A PUBLIC CHARITY THERAPEUTIC HORSEMANSHIP 1,000

PARTNER COMMUNITY CAPITAL INC FOR WV WOMENS CENTER

106 W WASHINGTON STREET
CHARLES TOWN,WV25414 		N/A PUBLIC CHARITY EMPOWERING WOMEN IN BUSINESS 10,000

PELOTONIA

2281 KENNY ROAD SUITE 450
COLUMBUS,OH43210 		N/A PUBLIC CHARITY PELOTONIA 50,000

RECOVERY POINT OF HUNTINGTON INC

1040 ADAMS AVE
HUNTINGTON,WV257011720 		N/A PUBLIC CHARITY HARMONIES FOR HOPE 2,500

RONALD MCDONALD HOUSE CHARITIES OF HUNTINGTON INC

1500 17TH ST
HUNTINGTON,WV257013956 		N/A PUBLIC CHARITY THE FUNDS WILL BE USED TO REPLACE TWO FAILING PTAC UNITS IN FAMILY GUEST ROOMS AT THE RONALD MCDONALD HOUSE. 5,000

ROTARY CLUB OF SOUTH CHARLESTON FOUNDATION

99 FAIRWAY DR
SOUTH CHARLESTON,WV25303 		N/A PUBLIC CHARITY COMMUNITY ECONOMIC DEVELOPMENT 1,000

SAVE THE STRAYS ANIMAL RESCUE & SANCTUARY

1670 SPRINGDALE DR SUITE 11A
CAMDEN,SC29020 		N/A PUBLIC CHARITY VET CARE PROGRAMS 1,000

SPECIAL OLYMPICS WEST VIRGINIA INC

3055 MOUNT VERNON RD
HURRICANE,WV255269793 		N/A PUBLIC CHARITY SUMMER GAMES OVER A TWO-DAY PERIOD AT NO COST TO THEM NOR THEIR FAMILIES. 2,000

STARS AND STRIDES THERAPEUTIC EQUINE CENTER

105 STEELE ST 48
BRIDGEPORT,WV263301068 		N/A PUBLIC CHARITY SUPPORT THE OVERALL OPERATING COSTS WOULD ALLOW THEM TO FOCUS ON PROGRAM EXPANSION WITHOUT CONCERN FOR MOVING FUNDS AWAY FROM HORSE CARE OR OTHER VITAL OPERATIONS. 2,500

STARS THAT SHINE

301 COMPASSION DR
MARTINSBURG,WV25401 		N/A PUBLIC CHARITY GIRLS UNITED PERIOD PROGRAM 5,000

THE PANTRY PLUS MORE INC

9 ROUSCH DR
MORGANTOWN,WV265013873 		N/A PUBLIC CHARITY FUNDS WILL BE USED TO PURCHASE FOOD, HYGIENE AND CLEANING PRODUCTS WHICH WILL BE DISTRIBUTED THROUGH THE VARIOUS PROGRAMS. 2,000

UNION HEALTH FOUNDATION INC

1606 N 7TH STREET
TERRE HAUTE,IN47804 		N/A PUBLIC CHARITY GOLF EVENT SPONSOR 5,000

UNION MISSION MINISTRIES INC

PO BOX 112
CHARLESTON,WV253210112 		N/A PUBLIC CHARITY THE FUNDS WILL BE USED TO HELP FEED SCHOOL CHILDREN DURING THE SUMMER AND WEEKENDS. 1,000

UNITED HOSPITAL CENTER

327 MEDICAL PARK DR
BRIDGEPORT,WV26330 		N/A PUBLIC CHARITY WVU EVENTS 5,000

UNITED WAY OF CENTRAL WEST VIRGINIA

1 UNITED WAY SQUARE
CHARLESTON,WV253011000 		N/A PUBLIC CHARITY UNITED WAY DAY OF CARING 10,000

UNIVERSITY OF CHARLESTON

2300 MACCORKLE AVENUE SE
CHARLESTON,WV253041045 		N/A PUBLIC CHARITY REHABILITATION SCIENCE AND ATHLETIC TRAINING CENTER. 250,000

WEIRTON CHRISTIAN CENTER

117 IVY LANE
WEIRTON,WV26062 		N/A PUBLIC CHARITY SUMMER CHILDRENS PROGRAM 2,000

WEST VIRGINIA DRUG INTERVENTION INSTITUTE

118 CAPITOL ST
CHARLESTON,WV25301 		N/A PUBLIC CHARITY EDUCATION ON MEDICINE SAFETY 2,500

WEST VIRGINIA GOLF ASSOCIATION

1 FRANCES P JORDON WAY
CHARLESTON,WV25302 		N/A PUBLIC CHARITY GOLF EVENT SPONSOR 5,000

WEST VIRGINIA INDEPENDENT COLLEGES AND UNIVERSITIES INC

PO BOX 7058
CHARLESTON,WV253560058 		N/A PUBLIC CHARITY CIRCLE OF VISION SCHOLARSHIPO PROGRAM. 5,000

WEST VIRGINIA STATE UNIVERSITY

200 ERICKSON ALUMNI CENTER
INSTITUTE,WV25112 		N/A PUBLIC CHARITY SCHOLARSHIP FUND 1,500

WEST VIRGINIA UNIV FOUNDATION INC

PO BOX 1650
MORGANTOWN,WV265071650 		N/A PUBLIC CHARITY IGNITEWV 75,000

WHEELING SYMPHONY SOCIETY

1025 MAIN ST 811
WHEELING,WV26003 		N/A PUBLIC CHARITY CONCERT SERIES 1,000

WINFIELD MIDDLE SCHOOL

11883 WINFIELD RD
WINFIELD,WV25213 		N/A PUBLIC CHARITY FUNDS WILL BE USED TO SUPPORT COMMUNITY OUTREACH THROUGH THE PART'S IMPACTING STEM THROUGH ROBOTICS AND SUSTAINABILITY 2,500

WING 2 WING FOUNDATION

1040 13TH AVE
HUNTINGTON,WV25701 		N/A PUBLIC CHARITY SUMMIT SPONSORSHIP 100,000

WV GAME CHANGERS INC

420 MARION SQUARE SUITE 101
FAIRMONT,WV265541369 		N/A PUBLIC CHARITY DONATION WILL BE USED TO PROVIDE FUNDING FOR THE ADDITION OF SCHOOLS TO THE GAMECHANGER PROGRAM ALONG WITH THE COST ASSOCIATED WITH PURSUING THE OBJECTIVES OF THE PROGRAM OVER THE NEXT 3 YEARS. 15,000

WV HEALTH RIGHT

1520 WASHINGTON STREET EAST
CHARLESTON,WV253112511 		N/A PUBLIC CHARITY NURSE EDUCATOR 2ND PAYMENT - 2025 15,000

WVU FOUNDATION

PO BOX 1650
MORGANTOWN,WV265071650 		N/A PUBLIC CHARITY ENCOVA CENTER FOR INNOVATION AND ENTREPRENEURSHIP 6TH & FINAL PAYMENT - 2025 330,000

WVU FOUNDATION

PO BOX 1650
MORGANTOWN,WV265071650 		N/A PUBLIC CHARITY ROCKEFELLER NEUROSCIENCE INSTITUTE 2ND PAYMENT - 2025 400,000

YOUNG MENS CHRISTIAN ASSOCIATION OF CHARLESTON & KAN VALLEY

935 10TH AVE
HUNTINGTON,WV257013314 		N/A PUBLIC CHARITY CONSTRUCTION COSTS FOR NEW YOUTH FACILITIES. 51,000

YOUNG MENS CHRISTIAN ASSOCIATION OF WHEELING

55 LOUNEZ AVE
WHEELING,WV260037420 		N/A PUBLIC CHARITY ENHANCE THE SUMMER CAMP PRGRAM BY PURCHASING ESSENTIAL NEW EQUIPMENT. 1,000

YWCA OF CHARLESTON WEST VIRGINIA

1426 KANAWHA BLVD EAST
CHARLESTON,WV25301 		N/A PUBLIC CHARITY FOODIE FEAST 7,500
Total .................................right arrow 3a 2,265,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 350,155  
4 Dividends and interest from securities ....     14 1,178,384  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     01 92,121  
8 Gain or (loss) from sales of assets other than
inventory ............ 		        3,828,243
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 1,620,660 3,828,243
13Total. Add line 12, columns (b), (d), and (e)..................
13
5,448,903
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
8 SALES OF INVESTMENT SECURITIES
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
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Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
ENCOVA FOUNDATION OF WEST VIRGINIA
EIN:
80-0772825
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 8,450 8,450   0

TY 2024 InvestmentsOtherSchedule2
Name:
ENCOVA FOUNDATION OF WEST VIRGINIA
EIN:
80-0772825
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
INVESTMENTS AT COST 43,166,855 51,890,120

TY 2024 OtherDecreasesSchedule
Name:
ENCOVA FOUNDATION OF WEST VIRGINIA
EIN:
80-0772825
Description Amount
UNREALIZED GAINS/LOSSES ON INVESTMENTS 544,843


TY 2024 OtherExpensesSchedule
Name:
ENCOVA FOUNDATION OF WEST VIRGINIA
EIN:
80-0772825
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MISCELLANEOUS EXPENSE 18,060 18,060   0


TY 2024 OtherIncomeSchedule2
Name:
ENCOVA FOUNDATION OF WEST VIRGINIA
EIN:
80-0772825
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
MISCELLANEOUS 92,121 92,121 92,121


TY 2024 OtherLiabilitiesSchedule
Name:
ENCOVA FOUNDATION OF WEST VIRGINIA
EIN:
80-0772825
Description Beginning of Year - Book Value End of Year - Book Value
PENDING SETTLEMENT 22,048 186
FOREIGN TAX PAYABLE 397 927


TY 2024 OtherProfessionalFeesSchedule
Name:
ENCOVA FOUNDATION OF WEST VIRGINIA
EIN:
80-0772825
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 272,908 272,908   0


TY 2024 TaxesSchedule
Name:
ENCOVA FOUNDATION OF WEST VIRGINIA
EIN:
80-0772825
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES PAID 47,756 47,756   0