Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025
BCheck if applicable:
CName of organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
PO BOX 6005 ONE WATERFRONT PLACE
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MORGANTOWN, WV26506
D Employer identification number

55-0665758
E Telephone number

G Gross receipts $ 189,039,538
F Name and address of principal officer:
BARBARA WEISS
PO BOX 6005 ONE WATERFRONT PLACE
MORGANTOWN,WV26506
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
HTTP://RESEARCH.WVU.EDU
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1985
M State of legal domicile: WV
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: TO FOSTER AND SUPPORT RESEARCH AT WEST VIRGINIA UNIVERSITY.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 8
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 0
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 690
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 842,228
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 166,157,921 159,921,448
9 Program service revenue (Part VIII, line 2g) ......... 18,371,388 16,404,429
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 1,802,713 1,033,164
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 10,956,896 8,766,237
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 197,288,918 186,125,278
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 41,527,639 34,299,951
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 42,933,384 45,403,538
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 101,097,423 102,250,223
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 185,558,446 181,953,712
19 Revenue less expenses. Subtract line 18 from line 12....... 11,730,472 4,171,566
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 163,322,809 179,674,755
21 Total liabilities (Part X, line 26)............. 109,831,799 120,840,011
22 Net assets or fund balances. Subtract line 21 from line 20..... 53,491,010 58,834,744
Part II
Signature Block
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 officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: TO FOSTER AND SUPPORT RESEARCH AT WEST VIRGINIA UNIVERSITY (WVU) AND TO PROVIDE EVALUATION, DEVELOPMENT, PATENTING, MANAGEMENT AND MARKETING SERVICES FOR INVENTIONS BY THE FACULTY, STAFF, AND STUDENTS OF WVU.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 169,584,592 including grants of $ 34,299,951 ) (Revenue $ 24,016,827 )
SEE SCHEDULE OIN 1985, THE WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION (RESEARCH CORPORATION) WAS CREATED IN ACCORDANCE WITH WEST VIRGINIA STATE LAW AND WITH THE EXPRESSED PURPOSE TO FOSTER AND SUPPORT RESEARCH AT WEST VIRGINIA UNIVERSITY (UNIVERSITY). THE RESEARCH CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING FOR SUCH PURPOSES: (1) TO FOSTER AND SUPPORT RESEARCH AT WEST VIRGINIA UNIVERSITY; AND(2) TO PROVIDE EVALUATION, DEVELOPMENT, PATENTING, MANAGEMENT, AND MARKETING SERVICES FOR INVENTIONS BY THE FACULTY, STAFF, AND STUDENTS OF WEST VIRGINIA UNIVERSITY.RESEARCH IS AN INTEGRAL PART OF THE UNIVERSITY'S MISSION AND THE RESEARCH CORPORATION FACILITATES THIS MISSION THROUGH ITS ROLE AS A FISCAL AGENT FOR SPONSORED PROJECTS. THE RESEARCH CORPORATION ALSO USES ITS UNIQUE STATUS TO MAXIMIZE THE EFFECTIVENESS OF TECHNOLOGY TRANSFER IN ADDITION TO ITS ECONOMIC AND BUSINESS DEVELOPMENT FUNCTIONS. ONE IMPORTANT INDICATION OF THIS SUCCESS IS THE UNIVERSITY'S CLASSIFICATION AS AN R1, DOCTORAL UNIVERSITY - HIGHEST RESEARCH ACTIVITY, BY THE CARNEGIE FOUNDATION. CURRENTLY, THERE ARE 187 INSTITUTIONS RECOGNIZED AS AN R1 INSTITUTION AND 135 OF THEM ARE PUBLIC. WVU HAS MAINTAINED A CARNEGIE R1 STATUS SINCE 2016. SPONSORED AWARD EXPENDITURES CAME IN AT $264 MILLION FOR FISCAL YEAR 2025, WITH $132 MILLION COMING FROM FEDERAL AGENCIES (IN FISCAL YEAR 2024 THE NUMBERS WERE $275 MILLION AND $128 MILLION). AS A RESULT OF THIS GROWTH, THE EFFECTIVE FACILITIES AND ADMINISTRATIVE COSTS ("F&A") RECOVERED INCREASED FROM 25.6 TO 26.5. THE EFFECTIVE F&A RECOVERY RATE INCREASED FROM 18.7% TO 19.8%.COMPARING FISCAL YEAR 2025 TO FISCAL YEAR 2024 FOR OUR PRIMARY FEDERAL RESEARCH SPONSORS:DOE FUNDED EXPENDITURES DECREASED FROM $19.8 MILLION TO $16.2 MILLIONHHS FUNDED EXPENDITURES INCREASED FROM $50.4 MILLION TO $54.6 MILLIONUSDA FUNDED EXPENDITURES INCREASED FROM $7.7 MILLION TO $8 MILLIONNASA FUNDED EXPENDITURES DECREASED FROM $7.7 MILLION TO $6.5 MILLIONNSF FUNDED EXPENDITURES DECREASED FROM $14.1 MILLION TO $14 MILLIONINVESTMENTS IN IMPROVING THE COMPETITIVENESS OF THE FACULTY THROUGH THE IMPLEMENTATION OF PROGRAMS BY THE RESEARCH OFFICE IS CONTINUING TO YIELD A NOTICEABLE RETURN IN TERMS OF THE DOLLAR VALUE OF NEW AWARDS. THE MOST EFFECTIVE OF THESE INVESTMENTS REMAINS THE PROGRAM TO STIMULATE COMPETITIVE RESEARCH, PROVIDING SUPPORT TO ENSURE THAT RESUBMITTED PROPOSALS HAVE A SIGNIFICANTLY ENHANCED PROBABILITY OF SUCCESS; AND AN INTERNAL NATIONAL INSTITUTES HEALTH (NIH) STYLE STUDY SECTION AT OUR HEALTH SCIENCES CENTER (HSC), PROVIDING SCIENTIFIC REVIEW OF GRANT APPLICATIONS PRIOR TO EXTERNAL SUBMISSION TO INCREASE COMPETITIVENESS. THE UNIVERSITY'S FOCUS ON AREAS SUCH AS NEUROSCIENCE, CANCER, ENERGY AND SUSTAINABILITY, AND AEROSPACE IS YIELDING MANY OF THE INCREASES NOTED ABOVE. ADDITIONALLY, WE HAVE RECEIVED $50 MILLION FROM THE STATE OF WEST VIRGINIA TO INVEST IN AND GROW OUR CANCER INSTITUTE'S RESEARCH CAPABILITIES. FINALLY, IT SHOULD ALSO BE NOTED THAT THE OUR F&A RECOVERY HAS GROWN BY OVER $16 MILLION SINCE 2020.WHILE THE UNIVERSITY AND THE RESEARCH CORPORATION FINDS ITSELF IN A VERY DYNAMIC FUNDING ENVIRONMENT, BOTH ARE DEPLOYING INNOVATIVE STRATEGIES TO EXPAND THE QUANTITY AND QUALITY OF FUNDING FOR THE RESEARCH ENTERPRISE FROM ALL SOURCES AND LOOKS FORWARD TO CONTINUED SUCCESS IN THE FUTURE.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses169,584,592
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
Click to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
262
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
690
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
8
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
0
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
KATIE STORES SECRETARY886 CHESTNUT RIDGE ROAD   MORGANTOWN,WV26506 (304) 293-4769
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) STEPHANIE TAYLOR......................................................................
DIRECTOR
5.00
.................
40.00
X           0 348,851 46,616
(2) E GORDON GEE......................................................................
DIRECTOR
0.20
.................
70.00
X           0 2,015,353 30,990
(3) PEDRO J MAGO......................................................................
DIRECTOR
1.00
.................
40.00
X           0 339,775 38,976
(4) PAUL KREIDER......................................................................
DIRECTOR
1.00
.................
40.00
X           0 392,685 38,717
(5) MAURA MCLAUGHLIN......................................................................
DIRECTOR
1.00
.................
40.00
X           0 287,153 36,649
(6) PAULA CONGELIO......................................................................
DIRECTOR
0.25
.................
65.00
X           0 424,152 59,536
(7) MING LEI......................................................................
DIRECTOR
5.00
.................
40.00
X           0 445,213 32,935
(8) DAVID KOSSLOW......................................................................
ASSOCIATE TREASURER
5.00
.................
40.00
    X       0 188,959 37,931
(9) KATIE STORES......................................................................
SECRETARY
1.00
.................
40.00
    X       0 210,960 12,658
(10) ROSSI WILES......................................................................
OFFICER
1.00
.................
40.00
    X       0 168,053 21,714
(11) FRED KING......................................................................
EXECUTIVE DIRECTOR
2.00
.................
59.00
    X       0 287,329 28,979
(12) CLAY MARSH......................................................................
EXECUTIVE DIRECTOR
1.00
.................
70.00
    X       0 1,195,411 27,816
(13) BARBARA WEISS......................................................................
TREASURER
5.00
.................
40.00
    X       0 343,101 38,307
(14) SHELLEY WELCH......................................................................
GENERAL & OPERATIONS MANAG
37.50
.................
 
        X   182,628 0 34,284
(15) SAMUEL TAYLOR......................................................................
GENERAL OPERATIONS MANAGER
37.50
.................
 
        X   174,702 0 53,945
(16) MATTHEW TENAN......................................................................
GENERAL & OPERATIONS MANAG
37.50
.................
 
        X   181,332 0 44,673
(17) JOSEPH PEAL......................................................................
GENERAL & OPERATIONS MANAG
37.50
.................
 
        X   165,752 0 41,611
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) MATTHEW ARMISTEAD........................................................................
COMPUTER & INFORMATION RESEARCH SCIENTIST
37.50
.......................  
        X   175,191 0 10,500
(19) EARL SCIME........................................................................
FORMER DIRECTOR
0.00
.......................90.00
          X 0 398,515 31,135
(20) MARYANNE REED........................................................................
FORMER DIRECTOR
0.00
.......................75.00
          X 0 416,886 34,726
(21) J ROBERT ALSOP........................................................................
FORMER EXECUTIVE DIRECTOR
0.00
.......................40.00
          X 0 286,515 16,611


















1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 879,605 7,748,911 719,309
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 49
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
FISHER SCIENTIFIC CO LLC

13551 COLLECTIONS CTR DR
CHICAGO,IL60693
RESEARCH SERVICES 2,531,448
ADNET SYSTEMS INC

6720B ROCKLEDGE DR STE 504
BETHESDA,MD20817
IT SOLUTION/SERV 1,544,047
CROTHALL FACILITIES MANAGEMENT INC

1500 LIBERTY RIDGE DRIVE STE 210
CHESTERBROOK,PA190875583
CONSTRUCTION 1,263,312
UKG INC

1485 N PARK DRIVE
WESTON,FL33326
PAYROLL PROCESSING 810,278
HURON CONSULTING SERVICES LLC

1925 NW AMBEGLEN PARKWAY
BEAVERTON,OR97706
CONSULTING SERVICES 744,975
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 128
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e 145,343,452
f All other contributions, gifts, grants, and similar amounts not included above1f 14,577,996
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 159,921,448
 Program Service RevenueAmt Business Code
2a SCI RESEARCH & DEV SER 541700 16,394,707 15,562,201 832,506  
b MISC FIN INVEST ACT 523000 9,722   9,722  
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 16,404,429
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 1,298,852     1,298,852
4 Income from investment of tax-exempt bond proceeds        
5 Royalties........... 252,838     252,838
(i) Real (ii) Personal
6a Gross rents 6a 58,773  
b Less: rental expenses 6b 0  
c Rental income or (loss) 6c 58,773  
d Net rental income or (loss)....... 58,773     58,773
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 2,648,572  
b Less: cost or other basis and sales expenses 7b 2,914,260  
c Gain or (loss) 7c -265,688  
d Net gain or (loss)......... -265,688     -265,688
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
 OtherRevenueMiscAmt
Business Code
11a TRANSFER OF ASSETS 900099 8,454,626 8,454,626    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 8,454,626
12 Total revenue. See instructions..... 186,125,278 24,016,827 842,228 1,344,775
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 30,649,136 30,649,136
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 3,566,150 3,566,150
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 84,665 84,665
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ...........        
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 33,973,728 32,636,614 1,337,114  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 1,773,927 1,700,180 73,747  
9 Other employee benefits ....... 7,211,225 6,911,435 299,790  
10 Payroll taxes ........... 2,444,658 2,343,908 100,750  
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 489,862 1,722 488,140  
c Accounting ...........        
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 98,938 564 98,374  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)        
12 Advertising and promotion .... 277,196 243,215 33,981  
13 Office expenses ....... 1,958,123 1,609,192 348,931  
14 Information technology ...... 1,595,156 920,051 675,105  
15 Royalties .. 11,068   11,068  
16 Occupancy ........... 3,571,632 3,477,930 93,702  
17 Travel ............ 4,427,484 4,326,862 100,622  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 671,671 623,255 48,416  
20 Interest ........... 2,493,239 1,717,589 775,650  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 3,066,040 3,042,575 23,465  
23 Insurance ... 454,518 103,434 351,084  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a SHARED SERVICES 59,340,583 53,804,186 5,536,397  
b OPERATING EXP TO WVU 11,457,521 10,632,672 824,849  
c RESEARCH/EDUC. SUPPLIES 10,041,927 10,041,927    
d
e All other expenses 2,295,265 1,147,330 1,147,935  
25 Total functional expenses. Add lines 1 through 24e 181,953,712 169,584,592 12,369,120 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 27,570,079 1 38,778,049
2 Savings and temporary cash investments .........   2  
3 Pledges and grants receivable, net ...... 50,431,789 3 50,483,506
4 Accounts receivable, net .............   4  
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ........... 215,424 7 2,145,772
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 379,292 9 320,066
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 104,839,378
b Less: accumulated depreciation 10b 34,570,442 68,211,148 10c 70,268,936
11 Investments—publicly traded securities . 16,515,077 11 17,678,426
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ...........   15  
16 Total assets. Add lines 1 through 15 (must equal line 33)... 163,322,809 16 179,674,755
Liabilities 17 Accounts payable and accrued expenses ..... 31,224,649 17 38,021,767
18 Grants payable ...   18  
19 Deferred revenue ......... 24,388,857 19 25,073,278
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties .. 53,930,541 23 52,683,199
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 287,752 25 5,061,767
26 Total liabilities. Add lines 17 through 25.. 109,831,799 26 120,840,011
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions ..........   27  
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds ..... 33,971,092 29 35,480,179
30 Paid-in or capital surplus, or land, building or equipment fund ... 19,519,918 30 23,354,565
31 Retained earnings, endowment, accumulated income, or other funds 0 31 0
32 Total net assets or fund balances ........... 53,491,010 32 58,834,744
33 Total liabilities and net assets/fund balances ........ 163,322,809 33 179,674,755
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
186,125,278
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
181,953,712
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
4,171,566
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
53,491,010
5
Net unrealized gains (losses) on investments ...............
5
1,173,168
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-1,000
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
58,834,744
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................1
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
(A) WEST VIRGINIA UNIV
 
556000842 6 Yes   181,953,713 0
Total
1
181,953,713 0
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10  
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
Yes
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
No
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
No
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
No
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
No
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
No
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
No
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
No
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
No
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
No
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
No
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
No
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
No
b
A family member of a person described on 11a above?
11b
 
No
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
No
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
Yes
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI
). See instructions
8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2024
(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.
 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.
 
7 Excess distributions carryover to 2025. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number
55-0665758
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


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Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e))
 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))
 
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
Yes
 
c
Media advertisements? ...................................................................................................
 
No
 
d
Mailings to members, legislators, or the public? .............................................................................
Yes
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
No
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
Yes
 
55,856
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
No
 
i
Other activities? ...................................................................................................................
 
No
 
j
Total. Add lines 1c through 1i ....................................................................................................
55,856
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
PART II-B, LINE 1: LOBBYING ACTIVITIES CONSIST OF IDENTIFYING FEDERAL AND STATE FUNDED RESEARCH AND DEVELOPMENT PROGRAMS WHICH CAN BE PERFORMED BY RESEARCHERS AND STAFF UTILIZING THE LABORATORIES AND EQUIPMENT AVAILABLE TO THE ORGANIZATION. LOBBYING ACTIVITIES FOCUS UPON ENGINEERING, MEDICAL, AND ENERGY RELATED RESEARCH OPPORTUNITIES.
Schedule C (Form 990) 2024


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ...
         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   4,535,339 4,535,339
b Buildings ....   86,077,303 29,314,330 56,762,973
c Leasehold improvements        
d Equipment ....   2,711,522 1,552,110 1,159,412
e Other .....   11,515,214 3,704,002 7,811,212
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 70,268,936
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
DEFERRED GAIN ON REFUNDING 26,218
ACCRUED LIABILITIES 196,394
DEFERRED INFLOWS RELATED TO LEASES 416,790
DEFERRED INFLOWS RELATED TO LEASES - INTER-INSTITUTIONAL 1,492,106
LEASES PAYABLE - CURRENT PORTION 771,261
LEASES PAYABLE - NONCURRENT PORTION 2,158,998



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 5,061,767
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 187,299,168
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 1,173,168
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 722
e Add lines 2a through 2d ..................... 2e 1,173,890
3 Subtract line 2e from line 1.................. 3 186,125,278
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 186,125,278
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 181,955,000
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 1,288
e Add lines 2a through 2d.................... 2e 1,288
3 Subtract line 2e from line 1................... 3 181,953,712
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 181,953,712
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART XI, LINE 2D - OTHER ADJUSTMENTS: ROUNDING $722
PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING $1288
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
EUROPE 0 0 PROGRAM SERVICE RESEARCH 18,573
NORTH AMERICA 0 0 PROGRAM SERVICE RESEARCH 29,779
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICE FOREIGN TRAVEL RELATED TO RESEARCH/EDUCATION 76,590
EUROPE 0 0 PROGRAM SERVICE FOREIGN TRAVEL RELATED TO RESEARCH/EDUCATION 182,581
NORTH AMERICA 0 0 PROGRAM SERVICE FOREIGN TRAVEL RELATED TO RESEARCH/EDUCATION 42,834
SOUTH AMERICA 0 0 PROGRAM SERVICE FOREIGN TRAVEL RELATED TO RESEARCH/EDUCATION 18,797
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICE FOREIGN TRAVEL RELATED TO RESEARCH/EDUCATION 8,376
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICE FOREIGN TRAVEL RELATED TO RESEARCH/EDUCATION 20,210
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE FOREIGN TRAVEL RELATED TO RESEARCH/EDUCATION 5,821
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICE OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 58,684
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 7,262
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICE OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 142,402
EUROPE 0 0 PROGRAM SERVICE OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 1,349,478
NORTH AMERICA 0 0 PROGRAM SERVICE OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 177,676
SOUTH AMERICA 0 0 PROGRAM SERVICE OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 9,000
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICE OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 2,155
SOUTH ASIA 0 0 PROGRAM SERVICES OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 1,726
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES RESEARCH 27,025
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES RESEARCH 9,288
SOUTH ASIA 0 0 PROGRAM SERVICES FOREIGN TRAVEL RELATED TO RESEARCH/EDUCATION 20,561
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES OPERATING EXPENSES RELATED TO RESEARCH/EDUCATION 4,689
3a Sub-total .... 0 0 397,740
b Total from continuation sheets to Part I ... 0 0 1,815,767
c Totals (add lines 3a and 3b) 0 0 2,213,507
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)
(c) Region (d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of noncash
assistance
(h) Description
of noncash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
EUROPE RESEARCH 18,573 CHECK 0    
NORTH AMERICA RESEARCH 29,779 CHECK 0    
MIDDLE EAST AND NORTH AFRICA RESEARCH 27,025 CHECK 0    
EAST ASIA AND THE PACIFIC RESEARCH 9,288 CHECK 0    
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
noncash
assistance
(g) Description
of noncash
assistance
(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: GRANT ELIGIBILITY AND SELECTION OF RECIPIENTS ARE DETERMINED BY THE PRINCIPAL INVESTIGATOR FOR EACH INDIVIDUAL GRANT. EDUCATIONAL GRANTS ARE AWARDED BASED ON ACADEMIC MERIT. IF THE RECIPIENT IS KNOWN AT THE TIME THE PRINCIPAL INVESTIGATOR WRITES THE GRANT PROPOSAL, THAT INFORMATION IS INCLUDED IN THE PROPOSAL FOR SPONSOR APPROVAL. IF THE RECIPIENT IS DETERMINED AT A LATER DATE, THE PRINCIPAL INVESTIGATOR SUBMITS A REQUEST FOR A SUB-AWARD TO THE SPONSOR FOR APPROVAL AT THAT TIME. SUB-RECIPIENTS ARE PAID ON A COST REIMBURSABLE OR FIXED PRICE BASIS. IN BOTH INSTANCES, THE PRINCIPAL INVESTIGATOR REVIEWS AND APPROVES INVOICES FOR PAYMENT. THE PRINCIPAL INVESTIGATOR IS ALSO THE INDIVIDUAL WHO RECEIVES AND REVIEWS TECHNICAL PROGRESS REPORTS FROM SUB-RECIPIENTS. EDUCATIONAL GRANTS TO STUDENTS ARE PRIMARILY POSTED DIRECTLY TO THE STUDENT'S ACCOUNT OR PAID THROUGH ACCOUNTS PAYABLE. PAYMENTS POSTED TO THE STUDENT'S ACCOUNT ARE REVIEWED BY WVU STUDENT ACCOUNTS TO DETERMINE IF ANY MONEY IS OWED BY THE STUDENT OR OWED TO THE STUDENT AS A REFUND. STUDENTS ALSO REVIEW THEIR OWN ACCOUNTS TO ENSURE THAT THEY AGREE WITH THE ACTIVITY POSTED TO THEIR ACCOUNTS.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
Additional Data


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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number
55-0665758
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1) INTRACK RADAR TECHNOLOGIES INC
8610 EXPLORER DR STE 140
COLORADO SPRINGS,CO80920
84-4253811   738,548 0 BOOK   RESEARCH
(2) AERODYNE RESEARCH INC
45 MANNING ROAD
BILLERCIA,MA85287
04-2471226 SECTION 115 282,130 0 BOOK   RESEARCH
(3) BERKELEY MEDICAL CENTER
2500 HOSPITAL DRIVE
MARTINSBURG,WV25401
55-0383321 501(C)(3) 255,700 0 BOOK   RESEARCH
(4) ARIZONA STATE UNIVERSITY
BOX 873503
TEMPE,AZ85287
86-0196696 SECTION 115 20,238 0 BOOK   RESEARCH
(5) MCDOWELL COUNTY PUBLIC SERVICE DISTRICT
21901 ROCKET BOYS DR
WELCH,WV24801
55-0703078 SECTION 115 13,594 0 BOOK   PUBLIC SERVICE
(6) CALHOUN COUNTY FAMILY RESOURCE NETWORK INC
PO BOX 620
GRANTSVILLE,WV26147
55-0775491 501(C)(3) 23,438 0 BOOK   RESEARCH
(7) MERCER CO BD OF EDUCATION
1403 HONAKER AVE
PRINCETON,WV24740
55-6000358 SECTION 115 144,000 0 BOOK   RESEARCH
(8) CABIN CREEK HEALTH SYSTEMS INC
PO BOX 70
DAWES,WV25054
55-0709223 501(C)(3) 632,882 0 BOOK   INSTRUCTION AND RESEARCH
(9) CAMC HEALTH EDUCATION & RESEARCH INSTITUTE INC
PO BOX 1547
CHARLESTON,WV25304
55-0753754 501(C)(3) 611,385 0 BOOK   PUBLIC SERVICE AND RESEARCH
(10) AYRES ASSOCIATES INC
3433 OAKWOOD HILLS PARKWAY
EAU CLAIRE,WI54701
39-0965082   14,832 0 BOOK   PUBLIC SERVICE
(11) CAMDEN-ON-GAULEY MEDICAL CTR INC
10009 WEBSTER ROAD
CAMDENONGAULEY,WV26208
55-0592596 501(C)(3) 50,000 0 BOOK   RESEARCH
(12) ELECTRIC POWER RESEARCH INSTITUTE INC
3420 HILLVIEW AVENUE
PALO ALTO,CA94304
23-7175375 501(C)(3) 272,120 0 BOOK   RESEARCH
(13) RECONNECTING MCDOWELL INC
1610 WASHINGTON ST E STE 200
CHARLESTON,WV25311
45-5298982 501(C)(3) 11,379 0 BOOK   PUBLIC SERVICE
(14) EASTERN AREA HEALTH EDUCATION CENTER
2500 FOUNDATION WAY
MARTINSBURG,WV25401
35-2174239 501(C)(3) 93,313 0 BOOK   INSTRUCTION
(15) REGENTS OF THE UNIVERSITY OF CALIFORNIA RIVERSIDE
900 UNIVERSITY AVENUE
RIVERSIDE,CA92521
95-6006142 SECTION 115 28,915 0 BOOK   RESEARCH
(16) FAYETTE CO HEALTH DEPT
5495 MAPLE LANE
FAYETTEVILLE,WV25840
55-6011279 SECTION 115 51,125 0 BOOK   RESEARCH
(17) GRAFTON CITY HOSPITAL INC
1 HOSPITAL PLAZA
GRAFTON,WV26354
55-6000526 501(C)(3) 82,257 0 BOOK   RESEARCH
(18) REGENTS UNIVERSITY OF CALIFORNIA LOS ANGELES
7408 BOELTER HALL BOX 951600
LAS ANGELES,CA90095
95-6006143 SECTION 115 32,724 0 BOOK   RESEARCH
(19) FLORIDA INSTITUTE OF TECHNOLOGY INC
150 W UNIVERSITY BLVD
MELBOURNE,FL32901
59-6046500 501(C)(3) 421,027 0 BOOK   RESEARCH
(20) GLENVILLE STATE COLLEGE RESEARCH CORP
200 HIGH ST
GLENVILLE,WV263511200
55-0713410 501(C)(3) 187,647 0 BOOK   INSTRUCTION, PUBLIC SERVICE & RESEARCH
(21) BETHANY COLLEGE
31 E CAMPUS DRIVE
BETHANY,WV26032
55-0356985 501(C)(3) 12,800 0 BOOK   OTHER
(22) COMMUNITY CONNECTIONS INC
215 S WALKER STREET
PRINCETON,WV24740
55-0740913 501(C)(3) 86,113 0 BOOK   RESEARCH
(23) H QUEST VANGUARD INC
750 WILLIAM PITT WAY BLDG B11
PITTSBURGH,PA15238
46-4604939   93,353 0 BOOK   RESEARCH
(24) INDIANA UNIVERSITY
400 E 7TH ST ROOM 501
BLOOMINGTON,IN47405
35-6001673 SECTION 115 23,593 0 BOOK   RESEARCH
(25) RHODE ISLAND HOSPITAL
593 EDDY STREET
PROVIDENCE,RI02903
05-0258954 501(C)(3) 343,283 0 BOOK   RESEARCH
(26) CHILDREN'S HOSPITAL CORPORATION
300 LONGWOOD AVE
BOSTON,MA02115
04-2774441 501(C)(3) 24,845 0 BOOK   RESEARCH
(27) LIBRARY OF VIRGINIA
800 E BROAD STREET
RICHMOND,VA232191905
54-6001813 SECTION 115 41,598 0 BOOK   RESEARCH
(28) MALACHITE TECHNOLOGIES INC
2262 PALOU AVENUE
SAN FRANCISCO,CA94124
27-3227538   421,555 0 BOOK   RESEARCH
(29) MARSHALL UNIV RESEARCH CORP
ONE JOHN MARSHALL DRIVE
HUNTINGTON,WV25755
55-0683361 501(C)(3) 2,304,885 0 BOOK   PUBLIC SERVICE, RESEARCH, AND OTHER
(30) MICHIGAN STATE UNIV
426 AUDITORIUM ROAD ROOM 360
EAST LANSING,MI48824
38-6005984 SECTION 115 87,309 0 BOOK   RESEARCH
(31) MID OHIO VALLEY HEALTH DEPT
211 SIXTH STREET
PARKERSBURG,WV26101
55-0619203 SECTION 115 24,529 0 BOOK   PUBLIC SERVICE & RESEARCH
(32) CHILDREN'S HOSPITAL OF ORANGE COUNTY
1201 WEST LA VEST AVENUE
ORANGE,CA92868
95-2321786 501(C)(3) 19,305 0 BOOK   RESEARCH
(33) RUTGERS THE STATE UNIV OF NEW JERSEY
33 KNIGHTSBRIDGE RD C281
PISCATAWAY,NJ08854
22-6001086 501(C)(3) 43,922 0 BOOK   RESEARCH
(34) NEW RIVER HEALTH ASSOCIATION INC
PO BOX 337
SCARBRO,WV259170337
55-0581968 501(C)(3) 70,000 0 BOOK   RESEARCH
(35) NORTH CAROLINA STATE UNIV
PO BOX 7605
RALEIGH,NC27695
56-6000756 SECTION 115 261,588 0 BOOK   RESEARCH
(36) COLORADO SCHOOL OF MINES
PO BOX 735377
DALLAS,TX75373
84-6000551 SECTION 115 7,128 0 BOOK   RESEARCH
(37) NORTHWOOD HEALTH SYSTEMS INC
PO BOX 6400
WHEELING,WV26003
55-0540374 501(C)(3) 178,809 0 BOOK   RESEARCH
(38) MAINEHEALTH
22 BRAMHALL STREET
PORTLAND,ME04102
01-0238552 501(C)(3) 188,661 0 BOOK   PUBLIC SERVICE AND RESEARCH
(39) MILAN PUSKAR HEALTH RIGHT INC
341 SPRUCE STREET
MORGANTOWN,WV265071519
31-1118673 501(C)(3) 66,738 0 BOOK   RESEARCH
(40) MINNIE HAMILTON HEALTH CARE CENTER INC
186 HOSPITAL DRIVE
GRANTSVILLE,WV26147
55-0629032 501(C)(3) 109,520 0 BOOK   PUBLIC SERVICE AND RESEARCH
(41) RESEARCH FOUNDATION OF SUNY
PO BOX 9
ALBANY,NY122010009
14-1368361 501(C)(3) 46,979 0 BOOK   RESEARCH
(42) TAMKO GROUP LLC
1718 DOGWOOD DR
MARCO ISLAND,FL34145
81-2352871   119,371 0 BOOK   RESEARCH
(43) CONCORD UNIV
PO BOX 1000
ATHENS,WV24712
55-6000761 SECTION 115 25,437 0 BOOK   RESEARCH
(44) THE STRATAGEM GROUP LLC
3855 LEWISTON ST STE 250
AURORA,CO80111
26-3933626   3,325,000 0 BOOK   RESEARCH
(45) SHEPHERD UNIVERSITY
PO BOX 5000
SHEPHERDSTOWN,WV254435000
55-6000799 SECTION 115 27,000 0 BOOK   RESEARCH AND OTHER
(46) THE GEORGE WASHINGTON UNIVERSITY
45155 RESEARCH PL 260
ASHBURN,VA201474198
53-0196584 501(C)(3) 223,277 0 BOOK   RESEARCH
(47) DOWNSTREAM STRATEGIES LLC
295 HIGH ST STE 3
MORGANTOWN,WV265053408
37-1418095   7,023 0 BOOK   PUBLIC SERVICES
(48) UNITED SUMMIT CENTER INC
6 HOSPITAL PLAZA
CLARKSBURG,WV263019316
55-0752788 501(C)(3) 50,000 0 BOOK   RESEARCH
(49) EMORY UNIVERSITY
1599 CLIFTON ROAD THIRD FLOOR 3101
ATLANTA,GA30322
58-0566256 501(C)(3) 14,679 0 BOOK   RESEARCH
(50) FAIRMONT STATE UNIV
1201 LOCUST AVE
FAIRMONT,WV26554
55-6000778 SECTION 115 17,000 0 BOOK   RESEARCH
(51) UNIV OF PITTSBURGH
116 ATWOOD STREET SUITE 201
PITTSBURGH,PA15600
25-0965591 SECTION 115 82,481 0 BOOK   RESEARCH
(52) FRIENDS OF DECKERS CREEK INC
PO BOX 877
DELLSLOW,WV26531
55-0775859 501(C)(3) 7,010 0 BOOK   OTHER
(53) FRIENDS OF THE CHEAT INC
1343 NORTH PRESTON HIGHWAY
KINGWOOD,WV265371442
55-0739158 501(C)(3) 45,922 0 BOOK   RESEARCH
(54) UNIVERSITY OF ARKANSAS AT LITTLE ROCK
2801 S UNIVERSITY AVENUE
LITTLE ROCK,AR72204
71-0236904 SECTION 115 23,434 0 BOOK   RESEARCH
(55) TMC TECHNOLOGIES OF WEST VIRGINIA CORP
2050 WINNERS DR
FAIRMONT,WV26554
27-1812321   105,844 0 BOOK   RESEARCH
(56) UNIVERSITY OF NORTH DAKOTA
PO BOX 8373
GRAND FORKS,ND58202
45-6002491 SECTION 115 211,298 0 BOOK   PUBLIC SERVICE AND RESEARCH
(57) UNIV OF CALIFORNIA DAVIS
OLD DAVIS RD
DAVIS,CA95616
94-6036494 SECTION 115 196,694 0 BOOK   RESEARCH
(58) UNIV OF GEORGIA RESEARCH FOUNDATION INC
324 BUSINESS SRVCS 456 E BROAD ST
ATHENS,GA30602
58-1353149 501(C)(3) 82,799 0 BOOK   RESEARCH
(59) EUREKA SCIENTIFIC INC
2452 DELMER
STOAKLAND,CA94602
94-3160967   8,337 0 BOOK   RESEARCH
(60) UCHICAGO ARGONNE LLC
5801 S ELLIS AVE
CHICAGO,IL60637
36-2177139 501(C)(3) 50,000 0 BOOK   RESEARCH
(61) UNIV OF MISSISSIPPI MEDICAL CENTER
2500 N STATE STREET
JACKSON,MS392164505
64-6008520 SECTION 115 160,022 0 BOOK   PUBLIC SERVICE AND RESEARCH
(62) UNIV OF KY RESEARCH FOUNDATION
301 PETERSON SERVICE BLDG
LEXINGTON,KY40506
61-6033693 501(C)(3) 176,003 0 BOOK   PUBLIC SERVICE AND RESEARCH
(63) UNIVERSITY OF OKLAHOMA
2750 VENTURE DR
NORMAN,OK73069
73-1377584 SECTION 115 95,750 0 BOOK   RESEARCH
(64) UNIVERSITY OF GEORGIA
141 FOUR TOWERS BLDG 405 COLLEGE
STATION RD
ATHENS,GA30602
58-6001998 SECTION 115 6,720 0 BOOK   PUBLIC SERVICE AND RESEARCH
(65) UT BATTELLE LLC
1 BETHEL VALLEY RD PO BOX 2008
MS6437
OAK RIDGE,TN378316437
62-1788235 501(C)(3) 315,636 0 BOOK   RESEARCH
(66) WEST VIRGINIA STATE UNIVERSITY
PO BOX 368
INSTITUTE,WV251120368
55-6000839 SECTION 115 29,000 0 BOOK   RESEARCH & OTHER
(67) UNIV OF NOTRE DAME
257 FITZPATRICK HALL OF ENGINEERING
NOTRE DAME,IN46556
35-0868188 501(C)(3) 546,820 0 BOOK   RESEARCH
(68) WASHINGTON STATE UNIVERSITY
PO BOX 641025
PULLMAN,WA991641024
91-6001108 SECTION 115 105,309 0 BOOK   RESEARCH
(69) UNIV OF TENNESSEE
201 ANDY HOLT TOWER
KNOXVILLE,TN379960100
62-6001636 SECTION 115 380,188 0 BOOK   PUBLIC SERVICE AND RESEARCH
(70) UNIVERSITY OF ARKANSAS FOR MEDICAL SCIENCES
4301 WEST MARKHAM STREET
LITTLE ROCK,AR72205
71-6046242 SECTION 115 56,708 0 BOOK   RESEARCH
(71) UNIV OF WASHINGTON
4333 BROOKLYN AVE NE PO BOX 359472
SEATTLE,WA981959472
91-6001537 SECTION 115 17,623 0 BOOK   RESEARCH
(72) GAMMA TECHNOLOGIES LLC
601 OAKMONT LANE STE 220
WESTMONT,IL60559
36-3959691   290,317 0 BOOK   RESEARCH
(73) WILLIAMSON HEALTH & WELLNESS CENTER INC
PO BOX 2080
WILLIAMSON,WV25661
45-2849701 501(C)(3) 157,541 0 BOOK   INSTRUCTION AND RESEARCH
(74) UNIVERSITY OF HAWAII
2440 CAMPUS ROAD BOX 368
HONOLULU,HI96822
99-6000354 SECTION 115 417,270 0 BOOK   RESEARCH
(75) UNIVERSITY OF KANSAS CENTER FOR RESEARCH INC
1450 JAYHAWK BLVD ROOM 245
LAWRENCE,KS660457568
48-0680117 501(C)(3) 21,007 0 BOOK   RESEARCH
(76) GE HEALTHCARE TECHNOLOGY & INNOVATION CENTER
1 RESEARCH CIRCLE BLDG K-1 507
NISKAYUNA,NY12309
39-1046671   34,876 0 BOOK   RESEARCH
(77) UNIVERSITY OF NEW HAVEN INCORPORATED
300 BOSTON POST ROAD
WEST HAVEN,CT06516
06-0761704 501(C)(3) 12,001 0 BOOK   RESEARCH
(78) WEST VIRGINIA FOOD AND FARM COALITION INC
3820 MACCORKLE AVE SE
CHARLESTON,WV25304
46-2706460 501(C)(3) 180,979 0 BOOK   PUBLIC SERVICE
(79) GE VERNOVA OPERATIONS LLC
58 CHARLES ST
CAMBRIDGE,MA02141
92-2646542   522,500 0 BOOK   RESEARCH
(80) VIRGINIA POLYTECHNIC INST & STATE UNIV
201 SOUTHGATE CTR
BLACKSBURG,VA24061
54-6001805 SECTION 115 495,686 0 BOOK   PUBLIC SERVICE AND RESEARCH
(81) GUARDIANS OF THE WEST FORK WATERSHED
3450 BUCKHANNON PIKE
MOUNT CLARE,WV26408
55-0784772 501(C)(3) 6,952 0 BOOK   RESEARCH
(82) APPLIED RESEARCH FOUNDATION OF WEST VIRGINIA
219 ROCK STREET
BLUEFIELD,WV24701
84-2384597   10,000 0 BOOK   RESEARCH AND OTHER
(83) WEST LIBERTY UNIVERSITY
208 UNIVERSITY DRIVE
WEST LIBERTY,WV260740295
55-6000822 SECTION 115 109,612 0 BOOK   RESEARCH AND OTHER
(84) HICKORY NUT GAP MEATS LLC
57 SUGAR HOLLOW RD
FAIRVIEW,NC28730
47-2616320   5,524 0 BOOK   PUBLIC SERVICE
(85) WORCESTER POLYTECHNIC INSTITUTE
100 INSTITUTE ROAD
WORCESTER,MA01609
04-2121659 501(C)(3) 48,398 0 BOOK   RESEARCH
(86) XORAN TECHNOLOGIES LLC
5210 S STATE ROAD
ANN ARBOR,MI48108
90-1033421   28,993 0 BOOK   RESEARCH
(87) BOISE STATE UNIVERSITY
1910 UNIVERSITY DRIVE
BOISE,ID83725
56-0641460 SECTION 115 166,107 0 BOOK   PUBLIC SERVICE, RESEARCH, AND INSTRUCTION
(88) WV SCHOOL OF OSTEOPATHIC MEDICINE
400 N LEE STREET
LEWISBURG,WV249011128
55-0561541 SECTION 115 362,051 0 BOOK   RESEARCH
(89) WVSU RESEARCH & DEVELOPMENT CORP
PO BOX 1000 ACEOP ADMIN BUILDING
INSTITUTE,WV25112
55-0708567 501(C)(3) 142,177 0 BOOK   PUBLIC SERVICE AND RESEARCH
(90) WVU PARKERSBURG
300 CAMPUS DR
PARKERSBURG,WV26104
55-0523820 SECTION 115 105,821 0 BOOK   PUBLIC SERVICE
(91) UNIVERSITY OF ARKANSAS SYSTEM
TREASURERS OFFICE PO BOX 1404
FAYETTEVILLE,AR72702
71-6003252 SECTION 115 40,439 0 BOOK   RESEARCH
(92) WEST VIRGINIA UNIVERSITY
PO BOX 6201
MORGANTOWN,WV26506
55-6000842 SECTION 115 7,455,756 0 BOOK   EXPENDITURES ON GRANTS AWARDED TO WVURC ON BEHALF OF WVU FOR ACQUISITION OF CAPITAL ASSETS OR CONSTRUCTION WHERE THE ASSET WAS TRANSFERRED TO WVU AS A BENEFICIARY OF THE ASSET.
(93) APPALACHIAN COMMUNITY HEALTH CENTER
725 YOKUM STREET
ELKINS,WV26241
55-0483699 501(C)(3) 79,539 0 BOOK   RESEARCH
(94) HIGH ROCKS EDUCATIONAL CORPORATION
195 THOMPSON ROAD
HILLSBORO,WV24946
55-0743755 501(C)(3) 38,098 0 BOOK   RESEARCH
(95) CATHOLIC UNIVERSITY OF AMERICA
620 MICHIGAN AVE NE LEAHY 162
WASHINGTON,DC20064
53-0196583 501(C)(3) 41,257 0 BOOK   RESEARCH
(96) GENERAL ELECTRIC COMPANY
3000 N GRANDVIEW BLVD
WAUKESHA,WI53188
14-0689340   129,572 0 BOOK   RESEARCH
(97) CARNEGIE MELLON UNIV
5000 FORBES AVE
PITTSBURGH,PA15213
25-0969449 501(C)(3) 43,965 0 BOOK   RESEARCH
(98) THE BOARD OF REGENTS OF THE UNIVERSITY OF NEBRASKA
3835 HOLDREGE STREET
LINCOLN,NE685830742
47-0049123 501(C)(3) 61,138 0 BOOK   PUBLIC SERVICE AND RESEARCH
(99) KLEINFELDER INC
PO BOX 51958
LOS ANGELES,CA90051
94-1532513   13,282 0 BOOK   PUBLIC SERVICE
(100) CENTER FOR RURAL HEALTH DEVELOPMENT INC
75 CHASE DR
HURRICANE,WV25526
55-0729764 501(C)(3) 120,096 0 BOOK   PUBLIC SERVICE AND RESEARCH
(101) BATTELLE MEMORIAL INSTITUTE
505 KING AVENUE
COLUMBUS,OH43260
31-4379427 501(C)(3) 21,564 0 BOOK   RESEARCH
(102) CLEMSON UNIV
238 POOLE AGRICULTURE CTR
CLEMSON,SC296340753
57-6000254 SECTION 115 231,861 0 BOOK   RESEARCH
(103) BOARD OF REGENTS OF THE UNIVERSITY OF OKLAHOMA HEALTH SCIENCES CENTER
PO BOX 26901 RP865 STE 560
OKLAHOMA CITY,OK731260901
73-1563627 SECTION 115 314,271 0 BOOK   PUBLIC SERVICE AND RESEARCH
(104) CASA FOR CHILDREN INC
1224 CHAPLINE STREET
WHEELING,WV26003
27-0906338 501(C)(3) 23,708 0 BOOK   RESEARCH
(105) EAST TENNESSEE STATE UNIV
1276 GILBREATH DR
JOHNSON CITY,TN37614
62-6021046 SECTION 115 14,966 0 BOOK   RESEARCH
(106) LINCOLN COUNTY PRIMARY CARE CENTER INC
7400 LYNN AVENUE
HAMLIN,WV25523
55-0552212 501(C)(3) 106,500 0 BOOK   RESEARCH
(107) CLARKSON UNIVERSITY
PO BOX 5546 8 CLARKSON AVE
POTSDAM,NY136995546
15-0543659 501(C)(3) 23,496 0 BOOK   RESEARCH
(108) L3 PROCESS DEVELOPMENT LLC
11568 BOTTOM CREEK RD
BENT MOUNTAIN,VA24059
92-2659111   5,488 0 BOOK   RESEARCH
(109) NEXTECH MATERIALS LTD
404 ENTERPRISE DRIVE
LEWIS CENTER,OH43035
31-1441978   55,912 0 BOOK   RESEARCH
(110) NORTH DAKOTA STATE UNIVERSITY
PO BOX 6050
FARGO,ND58108
45-6002439 SECTION 115 11,607 0 BOOK   RESEARCH
(111) MOUNTAIN STATE OSTEOPATHIC POSTDOCTORAL TRAINING INSTITUTIONS INC
400 LEE STREET NORTH
LEWISBURG,WV24901
55-0763235 501(C)(3) 110,494 0 BOOK   INSTRUCTION
(112) PENNSYLVANIA STATE UNIV
409 BUSINESS ADMIN BLDG
UNIVERSITY PARK,PA16802
24-6000376 SECTION 115 21,179 0 BOOK   RESEARCH
(113) MASSACHUSETTS INSTITUTE OF TECHNOLOGY
77 MASSACHUSETTS AVENUE
CAMBRIDGE,MA02139
04-2103594 501(C)(3) 250,393 0 BOOK   RESEARCH
(114) UNIVERSITY OF NORTH TEXAS HEALTH SCIENCE CENTER
3500 CAMP BOWIE BLVD
FORT WORTH,TX76107
75-6064033 501(C)(3) 87,875 0 BOOK   RESEARCH
(115) POTOMAC VALLEY HOSPITAL OF WV INC
100 PINE OAK LANE
KEYSER,WV26726
55-0420956 501(C)(3) 9,409 0 BOOK   RESEARCH
(116) REGENTS OF THE UNIVERSITY OF CALIFORNIA
PO BOX 743739
LOS ANGELES,CA90074
94-6036494 SECTION 115 13,475 0 BOOK   RESEARCH
(117) PRESTON MEMORIAL HOSPITAL CORP
150 MEMORIAL DRIVE
KINGWOOD,WV265371442
31-1097818 501(C)(3) 83,213 0 BOOK   RESEARCH
(118) REGENTS OF THE UNIVERSITY OF COLORADO
1800 GRANT ST STE 600
DENVER,CO80203
84-6000555 SECTION 115 87,959 0 BOOK   RESEARCH
(119) RESEARCH TRIANGLE INSTITUTE
PO BOX 12194
RESEARCH TRIANGLE PARK,NC277092194
56-0686338 501(C)(3) 114,034 0 BOOK   RESEARCH
(120) RITCHIE COUNTY PRIMARY CARE ASSOC INC
135 SOUTH PENN AVENUE
HARRISVILLE,WV26362
55-0737963 501(C)(3) 59,080 0 BOOK   RESEARCH
(121) REGENTS UNIV OF CALIFORNIA
2150 SHATTUCK AVE STE 300
BERKELEY,CA94704
94-6002123 SECTION 115 43,871 0 BOOK   RESEARCH
(122) RURAL HEALTH ACCESS CORPORATION
386 AIRPORT ROAD
CHAPMANVILLE,WV25508
26-4389073 501(C)(3) 50,890 0 BOOK   PUBLIC SERVICE
(123) TRINITY FAMILY HEALTH CARE LLC
1 SOUTH MARSHAM STREET
ROMNEY,WV26757
47-1985943   150,000 0 BOOK   RESEARCH
(124) SLIPPERY ROCK UNIV OF PENNSYLVANIA
104 OLD MAIN
SLIPPERY ROCK,PA16057
25-1513539 SECTION 115 19,727 0 BOOK   RESEARCH
(125) SYNTERRA CORPORATION
148 RIVER ST STE 220
GREENVILLE,SC29601
57-0962660   21,595 0 BOOK   RESEARCH
(126) THE REGENTS OF THE UNIVERSITY OF CALIFORNIA
1608 FOURTH STREET SUITE 201
BERKELEY,CA947101103
94-6002123 SECTION 115 148,464 0 BOOK   RESEARCH
(127) THE UNIVERSITY OF CENTRAL FLORIDA BOARD OF TRUSTEES
12424 RESEARCH PARKWAY STE 300
ORLANDO,FL32826
59-2924021 SECTION 115 274,055 0 BOOK   RESEARCH
(128) WESTED
730 HARRISON STREET
SAN FRANCISCO,CA94107
94-3233542   9,431 0 BOOK   RESEARCH
(129) WV GEOLOGICAL & ECONOMIC SURVEY
1 MONT CHATEAU RD
MORGANTOWN,WV265088079
55-6000936 SECTION 115 31,202 0 BOOK   RESEARCH
(130) SOUTH DAKOTA STATE UNIVERSITY
BOX 2201
BROOKINGS,SD57007
46-6000364 SECTION 115 12,000 0 BOOK   RESEARCH
(131) TEXAS BIOMEDICAL RESEARCH INSTITUTE
PO BOX 760549
SAN ANTONIO,TX78245
74-1109630 501(C)(3) 61,940 0 BOOK   RESEARCH
(132) THE MEDICAL COLLEGE OF WISCONSIN INC
8701 WATERTOWN PLANK ROAD
MILWAUKEE,WI53226
39-0806261 501(C)(3) 226,476 0 BOOK   RESEARCH
(133) CHICO STATE ENTERPRISES
25 MAIN STREET 203
CHICO,CA959295388
68-0386518 501(C)(3) 120,385 0 BOOK   RESEARCH
(134) CONVERGENT SCIENCE INC
6400 ENTERPRISE LN
MADISON,WI53719
39-1924324   69,600 0 BOOK   RESEARCH
(135) EVERETT MCKINLEY DIRKSEN ENDOWMENT FUND
2815 BROADWAY
PEKIN,IL61554
36-6132816 501(C)(3) 59,760 0 BOOK   RESEARCH
(136) THE REGENTS OF THE UNIVERSITY OF MICHIGAN
3003 S STATE ST
ANN ARBOR,MI48109
38-6006309 SECTION 115 53,566 0 BOOK   RESEARCH
(137) UNIVERSITY OF ARIZONA
1303 E UNIVERSITY BLVD BOX 5
TUCSON,AZ85719
74-2652689 SECTION 115 17,503 0 BOOK   RESEARCH
(138) THE UNIVERSITY OF NEBRASKA MEDICAL CENTER
985045 NEBRASKA MEDICAL CENTER
OMAHA,NE68198
47-0049123 SECTION 115 99,255 0 BOOK   RESEARCH
(139) UNIVERSITY OF DELAWARE
30 LOVETT AVE
NEWARK,DE19716
51-6000297 SECTION 115 212,087 0 BOOK   PUBLIC SERVICE & RESEARCH
(140) UNIVERSITY OF KANSAS MEDICAL CENTER RESEARCH INSTITUTE INC
3901 RAINBOW BLVD MAILSTOP 1039
KANSAS CITY,KS66160
48-1108830 501(C)(3) 63,787 0 BOOK   RESEARCH
(141) UNIVERSITY OF KENTUCKY RESEARCH FOUNDATION
301 PETERSON SERVICE BUILDING
LEXINGTON,KY40506
61-6033693 501(C)(3) 136,997 0 BOOK   PUBLIC SERVICE
(142) UNIVERSITY OF LOUISVILLE RESEARCH FOUNDATION INC
2215 S BROOK STREET
LOUISVILLE,KY40208
61-1029626 501(C)(3) 13,057 0 BOOK   RESEARCH
(143) UNIVERSITY OF PUERTO RICO MEDICAL SCIENCES CAMPUS

PO BOX 365067
SAN JUAN   00936
RQ
66-0433762 SECTION 115 249,406 0 BOOK   RESEARCH
(144) UNIVERSITY OF SOUTH CAROLINA
UNIV 101 1728 COLLEGE ST
COLUMBIA,SC29208
57-6001153 SECTION 115 58,039 0 BOOK   RESEARCH
(145) UNIVERSITY OF VERMONT AND STATE AGRICULTURAL COLLEGE
217 WATERMAN 85 S PROSPECT ST
BURLINGTON,VT05405
03-0179440 SECTION 115 163,785 0 BOOK   RESEARCH
(146) VIRGINIA STATE UNIVERSITY
1 HAYDEN DR
PETERSBURG,VA23806
54-6001811 SECTION 115 49,292 0 BOOK   PUBLIC SERVICE
(147) WEBER STATE UNIV
1014 UNIVERSITY CIRCLE
OGDEN,UT84408
87-6000535 SECTION 115 29,289 0 BOOK   PUBLIC SERVICE
(148) WESTBROOK HEALTH SERVICES INC
2121 7TH ST
PARKERSBURG,WV26101
55-0484662 501(C)(3) 44,914 0 BOOK   RESEARCH
(149) WV WESLEYAN COLLEGE
59 COLLEGE AVE
BUCKHANNON,WV26201
55-0357056 501(C)(3) 15,850 0 BOOK   OTHER
(150) UNIVERSITY OF WISCONSIN SYSTEM
BOARD OF REGENTS PO BOX 500
MILWAUKEE,WI53201
39-1805963 SECTION 115 66,140 0 BOOK   RESEARCH
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
127
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
24
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1) EDUCATIONAL GRANTS TO STUDENTS   2,999,180   BOOK  
(2) EDUCATIONAL GRANTS TO INDIVIDUALS   566,970   BOOK  
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: GRANT ELIGIBILITY AND SELECTION OF RECIPIENTS ARE DETERMINED BY THE PRINCIPAL INVESTIGATOR FOR EACH INDIVIDUAL GRANT. EDUCATIONAL GRANTS ARE AWARDED BASED ON ACADEMIC MERIT. IF THE RECIPIENT IS KNOWN AT THE TIME THE PRINCIPAL INVESTIGATOR WRITES THE GRANT PROPOSAL, THAT INFORMATION IS INCLUDED IN THE PROPOSAL FOR SPONSOR APPROVAL. IF THE RECIPIENT IS DETERMINED AT A LATER DATE, THE PRINCIPAL INVESTIGATOR SUBMITS A REQUEST FOR A SUB-AWARD TO THE SPONSOR FOR APPROVAL AT THAT TIME. SUB-RECIPIENTS ARE PAID ON A COST REIMBURSABLE OR FIXED PRICE BASIS. IN BOTH INSTANCES, THE PRINCIPAL INVESTIGATOR REVIEWS AND APPROVES INVOICES FOR PAYMENT. THE PRINCIPAL INVESTIGATOR IS ALSO THE INDIVIDUAL WHO RECEIVES AND REVIEWS TECHNICAL PROGRESS REPORTS FROM SUB-RECIPIENTS. EDUCATIONAL GRANTS TO STUDENTS ARE PRIMARILY POSTED DIRECTLY TO THE STUDENT'S ACCOUNT OR PAID THROUGH ACCOUNTS PAYABLE. PAYMENTS POSTED TO THE STUDENT'S ACCOUNT ARE REVIEWED BY WVU STUDENT ACCOUNTS TO DETERMINE IF ANY MONEY IS OWED BY THE STUDENT OR OWED TO THE STUDENT AS A REFUND. STUDENTS ALSO REVIEW THEIR OWN ACCOUNTS TO ENSURE THAT THEY AGREE WITH THE ACTIVITY POSTED TO THEIR ACCOUNTS.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1E GORDON GEE
DIRECTOR
(i)

(ii)
0
-------------
765,366
0
-------------
1,200,000
0
-------------
49,987
0
-------------
20,700
0
-------------
10,314
0
-------------
2,046,367
0
-------------
0
2CLAY MARSH
EXECUTIVE DIRECTOR
(i)

(ii)
0
-------------
923,263
0
-------------
239,220
0
-------------
32,928
0
-------------
20,700
0
-------------
7,481
0
-------------
1,223,592
0
-------------
0
3PAULA CONGELIO
DIRECTOR
(i)

(ii)
0
-------------
357,152
0
-------------
36,500
0
-------------
30,500
0
-------------
59,200
0
-------------
360
0
-------------
483,712
0
-------------
0
4MING LEI
DIRECTOR
(i)

(ii)
0
-------------
414,713
0
-------------
0
0
-------------
30,500
0
-------------
20,700
0
-------------
12,258
0
-------------
478,171
0
-------------
0
5MARYANNE REED
FORMER DIRECTOR
(i)

(ii)
0
-------------
383,797
0
-------------
0
0
-------------
33,089
0
-------------
25,210
0
-------------
9,540
0
-------------
451,636
0
-------------
0
6PAUL KREIDER
DIRECTOR
(i)

(ii)
0
-------------
392,567
0
-------------
0
0
-------------
118
0
-------------
20,700
0
-------------
18,685
0
-------------
432,070
0
-------------
0
7EARL SCIME
FORMER DIRECTOR
(i)

(ii)
0
-------------
332,891
0
-------------
48,349
0
-------------
17,275
0
-------------
22,536
0
-------------
8,621
0
-------------
429,672
0
-------------
0
8STEPHANIE TAYLOR
DIRECTOR
(i)

(ii)
0
-------------
318,017
0
-------------
29,488
0
-------------
1,346
0
-------------
20,700
0
-------------
25,977
0
-------------
395,528
0
-------------
0
9BARBARA WEISS
TREASURER
(i)

(ii)
0
-------------
294,732
0
-------------
48,038
0
-------------
331
0
-------------
20,700
0
-------------
17,631
0
-------------
381,432
0
-------------
0
10PEDRO J MAGO
DIRECTOR
(i)

(ii)
0
-------------
339,704
0
-------------
0
0
-------------
71
0
-------------
20,700
0
-------------
18,347
0
-------------
378,822
0
-------------
0
11MAURA MCLAUGHLIN
DIRECTOR
(i)

(ii)
0
-------------
287,153
0
-------------
0
0
-------------
0
0
-------------
17,730
0
-------------
18,942
0
-------------
323,825
0
-------------
0
12FRED KING
EXECUTIVE DIRECTOR
(i)

(ii)
0
-------------
287,329
0
-------------
0
0
-------------
0
0
-------------
17,465
0
-------------
11,538
0
-------------
316,332
0
-------------
0
13J ROBERT ALSOP
FORMER EXECUTIVE DIRECTOR
(i)

(ii)
0
-------------
286,509
0
-------------
0
0
-------------
6
0
-------------
16,611
0
-------------
6
0
-------------
303,132
0
-------------
0
14SAMUEL TAYLOR
GENERAL OPERATIONS MANAGER
(i)

(ii)
173,379
-------------
0
0
-------------
0
1,323
-------------
0
11,160
-------------
0
44,907
-------------
0
230,769
-------------
0
0
-------------
0
15MATTHEW TENAN
GENERAL & OPERATIONS MANAG
(i)

(ii)
181,332
-------------
0
0
-------------
0
0
-------------
0
11,520
-------------
0
35,226
-------------
0
228,078
-------------
0
0
-------------
0
16DAVID KOSSLOW
ASSOCIATE TREASURER
(i)

(ii)
0
-------------
185,131
0
-------------
0
0
-------------
3,828
0
-------------
12,115
0
-------------
25,963
0
-------------
227,037
0
-------------
0
17KATIE STORES
SECRETARY
(i)

(ii)
0
-------------
210,960
0
-------------
0
0
-------------
0
0
-------------
12,658
0
-------------
0
0
-------------
223,618
0
-------------
0
18SHELLEY WELCH
GENERAL & OPERATIONS MANAG
(i)

(ii)
182,628
-------------
0
0
-------------
0
0
-------------
0
11,236
-------------
0
27,269
-------------
0
221,133
-------------
0
0
-------------
0
19JOSEPH PEAL
GENERAL & OPERATIONS MANAG
(i)

(ii)
165,752
-------------
0
0
-------------
0
0
-------------
0
10,500
-------------
0
33,184
-------------
0
209,436
-------------
0
0
-------------
0
20ROSSI WILES
OFFICER
(i)

(ii)
0
-------------
159,524
0
-------------
0
0
-------------
8,529
0
-------------
10,303
0
-------------
11,436
0
-------------
189,792
0
-------------
0
21MATTHEW ARMISTEAD
COMPUTER & INFORMATION RESEARCH SCIE
(i)

(ii)
175,191
-------------
0
0
-------------
0
0
-------------
0
10,500
-------------
0
1,705
-------------
0
187,396
-------------
0
0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 3 CLAY MARSH AS THE CEO/EXECUTIVE DIRECTOR DURING FISCAL YEAR 2025, IS NOT PAID BY THE WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION (RC) BUT IS PAID BY WEST VIRGINIA UNIVERSITY (WVU), A RELATED ORGANIZATION. COMPENSATION IS DETERMINED BY WVU THROUGH THE USE OF SEVERAL FACTORS INCLUDING JOB ANALYSIS AND EVALUATION, THE ESSENTIAL DUTIES AND RESPONSIBILITIES OF THE POSITION, AND SALARY SURVEY DATA ON PAY PRACTICES. WVU PERIODICALLY REVIEWS THE SALARY ADMINISTRATION PROGRAM AND RESTRUCTURES IT AS NECESSARY. MARKET AND/OR COMPETENCY BASED ADJUSTMENTS MAY BE WARRANTED BASED ON EMPLOYMENT FUNCTIONS, AS DETERMINED BY A CLASSIFICATION REVIEW. IN ADDITION, EMPLOYEES MAY BE AWARDED MERIT-BASED PAY ADJUSTMENTS IN CONJUNCTION WITH SUPERIOR PERFORMANCE.
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Return Reference Explanation
FORM 990, PART V, LINE 2A EFFECTIVE 10/31/2025 WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION (RC) NO LONGER MAINTAINS A SEPARATE PAYROLL FUNCTION NOR HAS EMPLOYEES WITH WAGES AND EARNINGS REPORTED UNDER THE RC FEDERAL EMPLOYER'S IDENTIFICATION NUMBER (FEIN) AFTER THIS DATE. AT THIS TIME, ALL RC BUSINESS FUNCTIONS REMAIN ON-GOING AND OPERATIONAL, INCLUDING THE RC CORE MISSION TO FOSTER AND SUPPORT RESEARCH AT WEST VIRGINIA UNIVERSITY (WVU) AND TO PROVIDE EVALUATION, DEVELOPMENT, PATENTING, MANAGEMENT, AND MARKETING SERVICES FOR INVENTIONS BY THE FACULTY, STAFF, AND STUDENTS OF WVU. THE CHANGE TO THE BUSINESS OPERATION WAS TO CONSOLIDATE THE RC AND WVU PAYROLL FUNCTIONS WITH RC EMPLOYEES BECOMING WVU EMPLOYEES MOVING FORWARD.
FORM 990, PART VI, SECTION A, LINE 2 EFFECTIVE MAY 26, 2015, ALL WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION DIRECTORS ARE EMPLOYED BY WEST VIRGINIA UNIVERSITY.
FORM 990, PART VI, SECTION B, LINE 11B THE WEST VIRGINIA UNIVERSITY TAX SERVICES UNIT, THE WVU DIVISION OF FINANCE, THE WVURC TREASURER, AND THE WVURC ASSOCIATE TREASURER REVIEW A DRAFT OF THE FORM 990 ON BEHALF OF THE WVURC. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C WEST VIRGINIA UNIVERSITY AND THE WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION (RC) MAINTAINS BOTH A CONFLICT OF INTEREST POLICY AND A WHISTLEBLOWER POLICY. THE CONFLICT OF INTEREST POLICY REQUIRES ALL RESEARCH INVESTIGATORS TO SUBMIT A CONFLICT OF INTEREST IN RESEARCH DISCLOSURE ON, AT MINIMUM, AN ANNUAL BASIS. ALL INVESTIGATORS ARE REQUIRED TO UPDATE THEIR DISCLOSURE INFORMATION WITHIN THIRTY DAYS OF THE DEVELOPMENT OF A NEW SIGNIFICANT FINANCIAL INTEREST IN RESEARCH. ADDITIONALLY EMPLOYEES WITHIN THE OFFICE OF TECH TRANSFER MUST ANNUALLY DISCLOSE SIGNIFICANT FINANCIAL INTERESTS FOR INSTITUTIONAL CONFLICTS OF INTEREST TO THE CONFLICT OF INTEREST OFFICE BY JULY 31 OF EACH YEAR. FINALLY, ALL EMPLOYEES ARE REQUIRED TO DISCLOSE ALL OUTSIDE CONSULTING ARRANGEMENTS TO THE EMPLOYEE'S DEPARTMENT LEADER BY AUGUST 31 OF EACH YEAR.
FORM 990, PART VI, SECTION B, LINE 15 EFFECTIVE MAY 26, 2015, ALL WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION (RC) DIRECTORS ARE EMPLOYED BY WEST VIRGINIA UNIVERSITY AND ARE COMPENSATED BY A RELATED ORGANIZATION, WEST VIRGINIA UNIVERSITY (WVU). COMPENSATION FOR EVERY EMPLOYEE POSITION IS DETERMINED BY SEVERAL FACTORS INCLUDING JOB ANALYSIS AND EVALUATION, THE ESSENTIAL DUTIES AND RESPONSIBILITIES OF THE POSITION, AND SALARY SURVEY DATA ON PAY PRACTICES. WVU PERIODICALLY REVIEWS THE SALARY ADMINISTRATION PROGRAM AND RESTRUCTURES IT AS NECESSARY. MARKET AND/OR COMPETENCY BASED ADJUSTMENTS MAY BE WARRANTED BASED ON ONE'S EMPLOYMENT FUNCTIONS, AS DETERMINED BY A CLASSIFICATION REVIEW. IN ADDITION, EMPLOYEES MAY BE AWARDED MERIT-BASED PAY ADJUSTMENTS IN CONJUNCTION WITH SUPERIOR PERFORMANCE.
FORM 990, PART VI, SECTION C, LINE 19 PURSUANT TO CHAPTER 31, ARTICLE I, SECTION 28 OF THE OFFICIAL CODE OF WEST VIRGINIA, 1931, AS AMENDED, A CERTIFICATE OF INCORPORATION WAS ISSUED BY THE WEST VIRGINIA SECRETARY OF STATE ON JUNE 26, 1985 TO THE WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION. THIS CERTIFICATE IS AFFIXED TO THE ARTICLES OF INCORPORATION OF THE WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION. THAT CERTIFICATE ALONG WITH THE WVURC'S AFFIRMATIVE ACTION PLAN, FINANCIAL STATEMENTS AND FORM 990-T ARE OPEN AND AVAILABLE FOR INSPECTION AT THE WVURC UPON REQUEST. THE IRS DETERMINATION LETTER AND FORM 990 ARE AVAILABLE ON WEST VIRGINIA UNIVERSITY'S TAX SERVICES WEBSITE.
FORM 990, PART VI, SECTION B, LINE 16 POLICIES DURING THE FISCAL YEAR 2015 WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION BECAME A MEMBER INVESTOR IN THE WEST VIRGINIA GROWTH INVESTMENT LLC WHICH IS AN LLC ENTITY FILING AS A PARTNERSHIP FOR INCOME TAX PURPOSES. THE FOCUS OF THE WEST VIRGINIA GROWTH INVESTMENT LLC WILL BE TO INVEST IN SMALL BUSINESSES LOCATED WITHIN THE WEST VIRGINIA REGION THAT DEMONSTRATE THE POTENTIAL FOR GROWTH AND A SUITABLE RETURN.
FORM 990 PART VI SECTION A GOVERNING BOARD AND MANAGEMENT EFFECTIVE WITH THE FISCAL YEAR 2024, THERE WERE CHANGES MADE TO THE STRUCTURE, COMPOSITION AND DUTIES OF THE WVU RESEARCH CORPORATION BOARD OF DIRECTORS. THE VOTING MEMBERSHIP OF THE BOARD OF DIRECTORS NOW INCLUDES EIGHT VOTING MEMBERS AND FIVE NON-VOTING OFFICERS. THE EIGHT VOTING BOARD OF DIRECTOR MEMBERS INCLUDE THE FOLLOWING WEST VIRGINIA UNIVERSITY (WVU) REPRESENTATIVES: THE WVU PRESIDENT; THE WVU PROVOST; THE WVU VICE PRESIDENT AND CHIEF FINANCIAL OFFICER; THE WVU VICE PRESIDENT & GENERAL COUNSEL; THE WVU SENIOR ASSOCIATE VICE PRESIDENT, OFFICE OF RESEARCH & GRADUATE EDUCATION, VICE DEAN OF RESEARCH SCHOOL OF MEDICINE; THE WVU CHANCELLOR & EXECUTIVE DEAN FOR HEALTH SCIENCES; AND TWO WVU FACULTY MEMBERS AS APPOINTED BY THE WVU PRESIDENT. ALL BOARD DIRECTORS ARE APPOINTED BASED ON THEIR WEST VIRGINIA UNIVERSITY POSITION WITH EMPHASIS ON WVU POSITIONS WITHIN A COLLEGE OR AREA WITH A HIGH LEVEL OF EXTERNALLY FUNDED RESEARCH. THERE IS NO SET TERM AN INDIVIDUAL MAY SERVE AS A BOARD OF DIRECTOR MEMBER AS DIRECTORS ARE APPOINTED BASED ON THEIR EMPLOYMENT POSITION AT WVU WITH THE INTENTION THAT BOARD OF DIRECTOR MEMBERS WILL RETAIN THEIR BOARD MEMBERSHIP FOR THE DURATION OF THEIR EMPLOYMENT IN ONE OF THE ABOVE LISTED WVU POSITIONS. THERE ARE NO EXTERNAL BOARD DIRECTORS. ADDITIONALLY, EFFECTIVE WITH THE FISCAL YEAR 2024 THE ROLE WITHIN THE BOARD OF DIRECTORS FOR THE WVU CHANCELLOR AND EXECUTIVE DEAN FOR HEALTH SCIENCES ALSO BECAME THE EXECTIVE DIRECTOR FOR THE WVU RESEARCH CORPORATION. ALL NON-VOTING OFFICERS ARE ELECTED BY THE VOTING MEMBERS OF THE BOARD FOR A ONE YEAR TERM.
FORM 990, PART XI, LINE 9: ROUNDING ($1,000) -1,000.
FORM 990 SCHEDULE R PART V 1D LOANS OR LOAN GUARANTEES TO OR FOR RELATED OR EFFECTIVE APRIL 1, 2022 (FISCAL YEAR 2022), THE WEST VIRGINIA UNIVERSITY INNOVATION CORPORATION (UIC), A RELATED ORGANIZATION (SEE SCHEDULE R) TO THE WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION (CORPORATION), UNDERWENT A RESTRUCTURING OF BUSINESS FUNCTIONS. WHILE UIC CONTINUES TO OPERATE UNDER ITS MISSION AND 501(C)(3) NON-PROFIT STATUS, THERE WAS A NEED FOR REORGANIZATION OF THE BUSINESS FUNCTIONS TO ENABLE CONTINUED OPERATIONS FROM A FINANCIAL PERSPECTIVE. AT THAT TIME THE BYLAWS WERE AMENDED AND RESTATED SUCH THAT WEST VIRGINIA UNITED HEALTH SYSTEM, INC. (WVUHS) AND WEST VIRGINIA UNIVERSITY (UNIVERSITY) HAVE EQUAL VOTING CONTROL IN UIC THROUGH APPOINTMENT OF 50% EACH OF THE UIC BOARD OF DIRECTORS. ADDITIONALY, AS PART OF THE REORGANIZATION, IN JUNE 2022 THE CORPORATION BOARD AUTHORIZED THE WRITE OFF OF LOANS PREVIOUSLY PROVIDED BY THE CORPORATION TO THE UIC IN THE AMOUNT OF $4,684,753 INCLUDING PRINCIPAL AND INTEREST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


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SCHEDULE R
(Form 990)

(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
WEST VIRGINIA UNIVERSITY
RESEARCH CORPORATION
Employer identification number

55-0665758
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)STATE OF WEST VIRGINIA DBA WEST VIRGINIA UNIVERSITY
PO BOX 6005

MORGANTOWN,WV265066005
55-6000842
EDUCATION AND RESEARCH WV     N/A
 
No
(2)WEST VIRGINIA UNIVERSITY INNOVATION CORPORATION
PO BOX 4439

MORGANTOWN,WV26504
61-1764272
RESEARCH WV 501(C)(3) LINE 12B, II STATE OF WV DBA WVU & WV UNITED HEALTH SYSTEM
 
 
No










For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) F & P REALTY COMPANY

PO BOX 6005 ONE WATERFRONT PLACE
MORGANTOWN,WV26506
55-0571302
BUILDING LESSOR WV WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION
 
C 30,000 201,945 100.000 % Yes  












Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
Yes
 
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
Yes
 
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved





Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


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Software Version: