TGKVF follows the WV Secretary of State guidelines re: audit and financial review requirements. If the WV Secretary of State requires an organization to file, then TGKVF will also request a copy with grant requests. See WV Secretary of State guidelines below:

(A) Charitable organizations raising more than $500,000 per year in contributions, excluding grants from governmental agencies or private foundations, shall submit a report of an audit by an independent certified public accountant; and

(B) Charitable organizations raising more than $200,000 per year, but less than $500,000 per year in contributions, excluding grants from governmental agencies or private foundations, shall submit a statement of financial review by an independent certified public accountant

For organizations not required by the WV Secretary of State to submit an audit or financial review, TGKVF will typically request the following:

• Year-to-date financial statements (most recent statements of financial position (balance sheet) and statement of activities (profit/loss or income statement).