West Virginia Mountain Airs
West Virginia Mountain Airs faces recurring operational deficits despite zero officer compensation.
EIN: 161659723 · Charleston, WV · NTEE: B99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $25K |
| Total Expenses | $73K |
| Program Spending | 75% |
| Net Assets | $35K |
| Transparency Score | 60/100 |
Is West Virginia Mountain Airs Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
West Virginia Mountain Airs directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About West Virginia Mountain Airs
West Virginia Mountain Airs (EIN: 161659723) is a nonprofit organization based in Charleston, WV, classified under NTEE code B99. The organization reported total revenue of $25K and total assets of $35K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of West Virginia Mountain Airs's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
West Virginia Mountain Airs is a micro nonprofit that has been operating for 22 years, with 9 years of IRS 990 filings on record (2011–2019). Revenue has grown at a compound annual rate of -12.4%.
Key Financial Metrics (2019)
From the most recent IRS 990 filing on record:
| Total Revenue | $25K |
| Total Expenses | $73K |
| Surplus / Deficit | $-47,681 |
| Total Assets | $35K |
| Net Assets | $35K |
| Operating Margin | -188.1% |
| Months of Reserves | 5.8 months |
Financial Health Grade: B
In 2019, West Virginia Mountain Airs reported a deficit of $48K with expenses exceeding revenue, holds 5.8 months of operating reserves (adequate).
Financial Trends
Over 9 years of filings (2011–2019), West Virginia Mountain Airs's revenue has declined at a compound annual growth rate (CAGR) of -12.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2019 | -82.3% | -11.3% | -59.3% |
| 2018 | +145.5% | +3.4% | +229.1% |
| 2017 | +0.3% | +9.1% | -41.1% |
| 2016 | -22.3% | -28.8% | -26.2% |
| 2015 | -61.7% | -20.6% | -30.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2004 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates West Virginia Mountain Airs with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, West Virginia Mountain Airs allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2019)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $48K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all nine years of filings, indicating that no officers receive salaries from the organization, which is highly favorable for minimizing administrative costs relative to the organization's modest size and fluctuating revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of West Virginia Mountain Airs's IRS 990 filings:
- Significant and recurring operational deficits, such as $25,348 revenue vs. $73,029 expenses in 2019.
- Highly volatile revenue streams, with a drop from $142,868 in 2018 to $25,348 in 2019.
- Inconsistent asset base, fluctuating significantly year-to-year, indicating potential reliance on reserves to cover deficits.
Strengths
The following positive indicators were identified for West Virginia Mountain Airs:
- Consistent 0% officer compensation across all reported years, indicating efficient use of funds at the executive level.
- Zero liabilities reported in the most recent filing (2019), suggesting a debt-free financial position.
- Long filing history (9 filings) demonstrates consistent compliance with IRS reporting requirements.
Frequently Asked Questions about West Virginia Mountain Airs
Is West Virginia Mountain Airs a legitimate charity?
Based on AI analysis of IRS 990 filings, West Virginia Mountain Airs (EIN: 161659723) some concerns. Mission Score: 60/100. 3 red flags identified, 3 strengths noted.
How does West Virginia Mountain Airs spend its money?
West Virginia Mountain Airs directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to West Virginia Mountain Airs tax-deductible?
West Virginia Mountain Airs is registered as a tax-exempt nonprofit (EIN: 161659723). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of West Virginia Mountain Airs's spending goes to programs?
West Virginia Mountain Airs directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does West Virginia Mountain Airs compare to similar nonprofits?
With a transparency score of 60/100 (Good), West Virginia Mountain Airs is above average for NTEE category B99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is West Virginia Mountain Airs located?
West Virginia Mountain Airs is headquartered in Charleston, West Virginia and files with the IRS under EIN 161659723. It is classified under NTEE code B99.
How many years of IRS 990 filings does West Virginia Mountain Airs have?
West Virginia Mountain Airs has 9 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $25K in total revenue.
Why did expenses significantly exceed revenue in 2019, with $73,029 in expenses against $25,348 in revenue?
The provided data does not specify the reasons for the deficit, but it could be due to one-time projects, a decline in donations, or increased operational costs not covered by income.
What caused the substantial drop in revenue from $142,868 in 2018 to $25,348 in 2019?
The data does not provide details, but such a sharp decline could be attributed to a loss of a major donor, a change in fundraising strategy, or external economic factors affecting contributions.
How does West Virginia Mountain Airs fund its operations when expenses frequently exceed revenue?
The organization likely draws from its asset reserves, as seen by the decrease in assets from $86,338 in 2018 to $35,162 in 2019, or relies on prior year surpluses to cover deficits.
What are the primary program activities of West Virginia Mountain Airs, given its NTEE code B99 (Other Arts, Culture, and Humanities Organizations)?
The NTEE code suggests activities related to arts, culture, or humanities, but the specific programs are not detailed in the provided financial summary.
Filing History
IRS 990 filing history for West Virginia Mountain Airs showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2011–2019), West Virginia Mountain Airs's revenue has declined by 65.2%, moving from $73K to $25K. Total assets increased by 6.5% over the same period, from $33K to $35K. Total functional expenses rose by 4.1%, from $70K to $73K. In its most recent filing year (2019), West Virginia Mountain Airs reported a deficit of $48K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2019 | $25K | $73K | $35K | $0 | — | View 990 |
| 2018 | $143K | $82K | $86K | $3K | — | View 990 |
| 2017 | $58K | $80K | $26K | $4K | — | View 990 |
| 2016 | $58K | $73K | $45K | $765 | — | View 990 |
| 2015 | $75K | $103K | $60K | $2K | — | View 990 |
| 2014 | $195K | $129K | $87K | $166 | — | View 990 |
| 2013 | $40K | $93K | $21K | $0 | — | View 990 |
| 2012 | $104K | $51K | $78K | $5K | — | View 990 |
| 2011 | $73K | $70K | $33K | $12K | — | View 990 |
Year-by-Year Financial Summary
- 2019: Revenue of $25K, expenses of $73K, and assets of $35K (revenue -82.3% year-over-year).
- 2018: Revenue of $143K, expenses of $82K, and assets of $86K (revenue +145.5% year-over-year).
- 2017: Revenue of $58K, expenses of $80K, and assets of $26K (revenue +0.3% year-over-year).
- 2016: Revenue of $58K, expenses of $73K, and assets of $45K (revenue -22.3% year-over-year).
- 2015: Revenue of $75K, expenses of $103K, and assets of $60K (revenue -61.7% year-over-year).
- 2014: Revenue of $195K, expenses of $129K, and assets of $87K (revenue +382.2% year-over-year).
- 2013: Revenue of $40K, expenses of $93K, and assets of $21K (revenue -61.1% year-over-year).
- 2012: Revenue of $104K, expenses of $51K, and assets of $78K (revenue +42.6% year-over-year).
- 2011: Revenue of $73K, expenses of $70K, and assets of $33K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for West Virginia Mountain Airs:
Data Sources and Methodology
This transparency report for West Virginia Mountain Airs is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.