2023-07-10T10:54:44-05:00 2022-12-31 251871184 GOFF BACKA ALFERA & COMPANY LLC 3325 SAW MILL RUN BLVD SUITE 200 PITTSBURGH PA 152272736 990 2022-01-01 556000663 THE PARKS SYSTEM TRUST FUND OF WHEELING PARK 3042434011 OGLEBAY PARK WHEELING WV 26003 KARL RADAKER DIRECTOR OF FINANCE 3042434000 2023-06-27 1 KARL RADAKER 999009999 0 JAMES R BAIRD III CPA P00734320 4128855045 2023-06-26 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z KARL RADAKER 465 LODGE DRIVE WHEELING WV 26003 1149663 0 X N/A X 1945 WV TO SUPPORT THE PUBLIC PARKS OF WHEELING, OHIO COUNTY, WEST VIRGINIA. 0 0 0 0 0 0 252932 143749 0 0 2443495 280783 458580 725131 3155007 1149663 1529355 1838613 0 0 0 0 0 0 0 98857 102047 1628212 1940660 1526795 -790997 22910458 18140801 204383 1500 22706075 18139301 TO SUPPORT THE PUBLIC PARKS OF WHEELING, OHIO COUNTY, WEST VIRGINIA. 0 0 1911122 1838613 1005914 TO PROVIDE FOR THE CONTINUING EXISTENCE OF THE WHEELING PARK COMMISSION AND ITS OBJECTIVES OF MAINTAINING A PUBLIC PARK SYSTEM FOR THE BENEFIT OF THE GENERAL PUBLIC. 1911122 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 WV X X KARL RADAKER 3042434011 465 LODGE DRIVE WHEELING WV 26003 X R GREGORY MCDERMOTT CHAIRMAN 1.00 X X 0 0 0 JOAN C STAMP VICE CHAIRMAN 1.00 X X 0 0 0 DAVID H MCKINLEY SECRETARY-TREASURER 1.00 X X 0 0 0 GENE FAHEY DIRECTOR 1.00 X 0 0 0 JUSTIN SEIBERT DIRECTOR 1.00 X 0 0 0 BOB PECKENPAUGH PRESIDENT & CEO 1.00 X X 0 0 0 0 0 0 0 0 0 0 0 143749 143749 280783 280783 616542 616542 10% FROM BENEDUM CABIN 900099 108589 108589 108589 1149663 1005914 0 0 1838613 1838613 18000 18000 882 882 29538 29538 53327 53327 MISC EXPENSE ON INVESTM 300 300 1940660 1911122 29538 0 17875107 13970256 14496 962914 123392 839522 839522 4195829 3316527 22910458 18140801 126000 1500 78383 204383 1500 X 6145855 4246462 16560220 13892839 22706075 18139301 22910458 18140801 -790997 -3775777 0 X X 0 1 X 1 0 X X 1 WHEELING PARK COMMISSION 556000957 6 1 1838613 0 1 1838613 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17416540 143749 1005914 1838613 102407 16625183 16438269 -41564 2648047 1529355 98857 17416540 14015488 -356184 3808893 938577 91351 16438269 11958735 82459 3218860 1156646 87920 14015488 13129419 557029 -683951 946879 96883 11958735 0.13020 0.00000 0.86980 1 0 839522 839522 123392 123392 0 839522 BENEFICIAL INTEREST PERPETUAL TRUST - KENNEDY/MEAGEL 3316527 3316527 X -2626114 -3775777 -3775777 1149663 0 1149663 1940660 0 1940660 0 1940660 PART X, LINE 2: THE TRUST FUND OF WHEELING IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAKING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PARK SYSTEMS TRUST FUND'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE TAX YEARS 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 0 WHEELING PARK COMMISSION 465 LODGE DRIVE WHEELING WV 26003 556000957 N/A 1838613 0 ACTUAL GRANT PAYMENTS (CASH) FOR THE MAINTENANCE AND OPERATION OF THE PUBLIC PARKS OF WHEELING, WEST VIRGINIA. SCHEDULE I, LINE 2 THE ORGANIZATION MAKES GRANTS TO THE WHEELING PARK COMMISSION BASED ON MONTHLY NEEDS FOR THE OPERATION AND MAINTENANCE OF THE PUBLIC PARKS OF WHEELING, WEST VIRGINIA. FORM 990, PART VI, SECTION A, LINE 7A THE TRUSTEES OF THE PARKS SYSTEM TRUST FUND OF WHEELING ARE THE PARK COMMISSIONERS OF THE CITY OF WHEELING, WEST VIRGINIA; TWO ARE APPOINTED BY THE CITY MANAGER OF THE CITY OF WHEELING, AND THREE ARE APPOINTED BY THE PRESIDENT OF THE WHEELING AREA CHAMBER OF COMMERCE. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION'S GOVERNING BODY HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION USUAL PROCEDURES ARE TO HAVE THE CONTROLLER REVIEW THE 990 PRIOR TO FILING AND TO DISTRIBUTE THE 990 TO THE GOVERNING BODY SUBSEQUENT TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONTROLLER ENSURES THAT ALL TRUSTEES ANNUALLY SIGN OFF ON A DISCLOSURE OF ANY CONFLICT OF INTEREST. TO DATE, NO CONFLICTS HAVE BEEN IDENTIFIED THAT REQUIRE FUTHER MONITORING. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. WHEELING PARK COMMISSION 465 LODGE DRIVE WHEELING WV 26003 556000957 TO OPERATE OGLEBAY AND WHEELING PARKS WV N/A N/A N/A 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 WHEELING PARK COMMISSION B ACTUAL GRANT PAYMENTS