2025-11-17T10:55:43-05:00 2024-12-31 550723540 FELTONCPA AC 1144 MARKET ST STE 600 WHEELING WV 260032941 990 2024-01-01 311521015 OGLEBAY FOUNDATION PROPERTIES INC OGLE 3042434166 255 MANSION DRIVE WHEELING WV 26003 ERIKS JANELSINS PRESIDENT & CEO 3042434166 2025-11-13 true true PATRICK J FELTON P00504171 3042332420 2025-11-17 2024 2025-03-06 01:10:19Z ERIKS JANELSINS 881786 false X WWW.OGLEBAYFOUNDATION.ORG X 1997 WV MAINTAIN AND DEVELOP OGLEBAY AND WHEELING PARK. 16 16 0 0 0 0 0 1579207 881786 1579207 881786 0 0 0 0 0 0 0 1579207 881786 5366582 6422425 0 5366582 6422425 false false PROMOTE THE DEVELOPMENT, MAINTENANCE AND IMPROVEMENT OF OGLEBAY AND WHEELING PARKS IN OHIO COUNTY, WV FOR THE BENEFIT AND SOCIAL WELFARE OF THE CITIZENS OF OHIO COUNTY. false false false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 true 0 false false false false false false false false X 16 16 false false false false false false false true false false false true true true true true true true true false WV X X CATHY VOELLINGER 3042434166 OGLEBAY PARK WHEELING WV 26003 ERIKS JANELSINS PRESIDENT & 1.00 X 232939 0 0 LISA ALLEN CHAIR 0.00 X 0 0 0 D LYN DOTSON DIRECTOR 0.00 X 0 0 0 JOSEPH EDDY DIRECTOR 0.00 X 0 0 0 EUGENE FAHEY DIRECTOR 0.00 X 0 0 0 SUE SIEBERT FARNSWORTH DIRECTOR 0.00 X 0 0 0 CHRIS FREEMAN DIRECTOR 0.00 X 0 0 0 SUZANNE ROHRIG GAISER DIRECTOR 0.00 X 0 0 0 WILBUR S JONES JR DIRECTOR 0.00 X 0 0 0 CARTER A KENAMOND SECRETARY/TR 0.00 X 0 0 0 R GREGORY MCDERMOTT DIRECTOR 0.00 X 0 0 0 DAVID H MCKINLEY DIRECTOR 0.00 X 0 0 0 CHAD H REMP VICE CHAIR 0.00 X 0 0 0 CHERYL DEAN RILEY DIRECTOR 0.00 X 0 0 0 JUSTIN B SEIBERT DIRECTOR 0.00 X 0 0 0 JOAN STAMP DIRECTOR 0.00 X 0 0 0 DAVID M WEAVER DIRECTOR 0.00 X 0 0 0 G RANDOLPH WORLS CHAIRMAN EME 1.00 X 0 0 0 232939 1 false true false LEASE INCOME 211130 881786 881786 881786 881786 881786 0 0 0 0 2054603 2936389 10821731 9052780 1768951 1768951 1543028 1717085 5366582 6422425 0 0 X 5366582 6422425 5366582 6422425 5366582 6422425 881786 174057 X false true X true false 1768951 1768951 9052780 9052780 1768951 X SCHEDULE D, PAGE 3, PART X OGLEBAY FOUNDATION PROPERTIES HAS QUALIFIED FOR A TAX EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION HAS BEEN RECORDED FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE AND LOCAL JURISDICTIONS WHERE IT OPERATES. THE AGENCY BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE AGENCY'S STATEMENT OF FINANCIAL POSITION OR THE STATEMENT OF ACTIVITIES. ACCORDINGLY, THE AGENCY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS, FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. THE AGENCY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. false false false ERIKS JANELSINS PRESIDENT & CEO 232939 232939 FORM 990, PAGE 6, PART VI, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S PROCEDURES ARE TO HAVE THE CONTROLLER, PRESIDENT AND GOVERNING BODY REVIEW THE 990 PRIOR TO FILING AND TO DISTRIBUTE THE 990 TO THE GOVERNING BODY SUBSEQUENT TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONTROLLER ENSURES THAT ALL TRUSTEES ANNUALLY SIN OFF ON A DISCLOSURE FORM REGARDING ANY CONFLICT OF INTEREST. NO CONFLICTS HAVE BEEN IDENTIFIED THAT REQUIRE FURTHER MONITORING. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS ANNUAL COMPENSATION DURING THE BUDGET PROCESS. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE REVIEWS ANNUAL COMPENSATION DURING THE BUDGET PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION DOES NOT HAVE A POLICY FOR MAKING ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE PARKS SYSTEM TRUST FUND OF WHEELING OGLEBAY PARK WHEELING WV 26003 556000663 WV 501C3 7 N/A false OGLEBAY FOUNDATION INC OGLEBAY PARK WHEELING WV 26003 550750128 WV 501C3 7 N/A false WHEELING PARK COMMISSION OGLEBAY PARK WHEELING WV 26003 556000957 WV N/A false false false false false false false false false false false false false false false false false false false false