Wanda McCulley’s earliest memory of a charitable act was when the church where her father was quite active needed a bus to transport members to and from various activities. “He bought the church a bus,” Wanda said. His generosity stuck with her and not only helped lay the groundwork for her own charitable giving, but also informed her decision-making when she began to put her affairs in order.

Wanda was born and raised in Memphis, Tennessee. She recalls her kindergarten graduation where the students were asked to dress in an outfit that represented what they wanted to be when they grew up. Wanda dressed as a nurse.

Wanda graduated from college with a nursing degree in 1971 and began working at Lebonheur Children’s Hospital in Memphis. Soon after Wanda began earning money of her own, she started sending monthly contributions to St. Jude’s Hospital for Children, and continues to do so to this day.

She worked at Lebonheur Children’s Hospital for a few years and then took a job with one of the first Planned Parenthood organizations. From there she moved to Chicago and worked as a Labor and Delivery nurse, which ended up being her passion. One of her patients in Chicago was also one of her Planned Parenthood patients! From Chicago, she moved to Boston and continued to work as a L&D nurse. After relocating to Maryland she started her operating room career at the National Institutes of Health. From there she went on to work at Kaiser Permanente, and other ambulatory surgery centers. All in all, she worked in the nursing field for 43 years.

Wanda started putting down roots in Hampshire County in 1997 when she bought some land in Augusta. In 1999 she built a cabin and began spending weekends in the county. After retiring in 2014, she made Hampshire County her full-time home, and has grown to love the county very much.

She recalls Patty Anderson and Paul and Lisa Roomsburg befriending her when she first moved to the county. “They always made a point to include me in their activities”, she said.  “I never felt unwelcome or as a “come-here” because of their warm and immediate acceptance and continued friendship”.

Patty was also instrumental in encouraging Wanda’s involvement with Warm the Children, the Romney Backpack Program, the Hampshire Co-Op and Artisans Market, and others. More recently, Wanda has grown to love The River House, and seldom misses an Herb Club meeting.

Wanda started thinking about estate planning when her brother pointed out that because he was her only immediate living family member, he would likely be the beneficiary of her estate. This prompted her to seek advice for creating a plan. “I not only wanted to provide for some other extended family members and friends, but also had some charitable interests, and wasn’t quite sure how to include them.”

Wanda turned first to her Edward Jones financial advisor who helped craft a plan that would maximize tax savings during her lifetime, and minimize tax burdens for any individual beneficiaries. She also advised Wanda to consult with an attorney to prepare a Will.

When Wanda met with her attorney, Julie Frazier, she had some ideas about how she wanted to give back; she wanted to help students pursue continuing education in a field that inspired them, and she wanted to do something to more broadly benefit people in the county she had grown to love. However, the specific details about how to fulfill her intentions were not so clear, and Julie advised her to contact the Community Foundation.

After discussing her goals and the resources she wanted to use to achieve them with community foundation staff, and some additional consultations with her professional advisors, Wanda created two shell agreements with the Hampshire County Community Foundation (a former affiliate and now fully partnered with the Eastern West Virginia Community Foundation), detailing the name and purpose of two charitable endowments to be funded through her estate: the Wanda McCulley Scholarship Fund, and the Wanda McCulley Family Crisis Center Fund.

Ultimately, the shell agreements were activated earlier than expected when Wanda decided to cash out one of her retirement accounts and endow the funds. Several months later, her financial advisor notified her that she had to take a required minimum distribution from her IRA and recommended adding it to her funds at the Community Foundation to reduce her tax burden. Both funds will be making grants this year.

Wanda initially chose to work with the Community Foundation because of its stability and permanency, knowing that what she set in motion today will continue long after she’s gone. When she wanted to change her original plans, though, she found that the Foundation’s flexibility and the fact that she could go ahead and make gifts to her funds while she is still living an equally attractive benefit.  “I am happy and thankful that Julie referred me to the Community Foundation.”

This week the Eastern West Virginia Community Foundation awarded 153 scholarships totaling $249,560 to 113 students from the Berkeley, Jefferson, Hampshire, Hardy and Morgan Counties.

We are grateful to the donors who established these scholarships. “Each donor has their own story behind giving,” said Karin Hammann Dunn, EWVCF Scholarship Program Manager. “Some scholarships honor loved ones; others reflect a desire to give back after receiving support themselves. No matter the reason, this generosity is an investment in the next generation—and in the future of our entire region.”

We are also proud of the students who are receiving these scholarships and honored to support their educational pursuits. We wish one and all, the very best in the years to come.

• Austin Ailor – The Woods Scholarship
• Addison Armentrout – John and Alvina Chalmers Pappas Scholarship
• Courtlynn Ault – Lost River Pride Scholarship
• Angeline Almeyda – Martin Luther King Scholarship
• Caden Ballard – Fulton L. Walker, Jr. Scholarship
• Gavin Barkley – The Woods Scholarship
• Jamilatu Barrie – George W. and Holly Woods Hancock and Terry Lee Walker, Jr. Scholarships
• Denver Beckner – David A. “Hawk” Hawkens Scholarship
• James Bodkin – Wardensville Area Scholarship
• Sophia Bonner Hospice of the Panhandle Nursing, Martin Luther King, and Rotary Club of Charles Town Scholarships
• Noel Brady – Berkeley County Teachers Scholarship
• Lydia Brown – Derflinger Sciences and South Jefferson Ruritan Scholarships
• Thomas Brown – Berkeley County Teachers and Martin Luther King Scholarships
• Zoe Burleson – Martinsburg Class of 1964 Scholarship
• Joshua Burton – Durham Family Fund Scholarship
• Kaileb Butler – Todd Mosby Memorial Scholarship
• Madalynn Clayton – Bob and Betty Wilson Family Scholarship
• Bethany Coon – William H. Bean Scholarship
• Jaden Cullers – Bob and Betty Wilson Family Scholarship
• Dejahnay Davis – George W. and Holly Woods Hancock, Fulton L. Walker, Jr. and George Whitehair Scholarships
• Alexis diZerega – Joy Tutwiler Snyder Memorial Scholarship
• April Dove – Phillip P and Elda G. Painter and Wardensville Area Scholarships
• Amelia Dugan – Walter and Mary Jo Ziler Brown and Derflinger Earth Sciences Scholarships
• Leslie Echeverria – Martin Luther King Scholarship
• Haden Fincham – Detlev and Mary Ellen Preissler Scholarship
• Makenzie Fultineer – Dr. Gwen Steeley Memorial Scholarship
• Elisabeth Gottlieb – Susan Wellford Smith and Wurzburg Family Scholarships
• Justin Gottlieb – Emily C. Cooper ROTC Scholarship
• Aaralyn Hahn – The Woods Scholarship
• Carlee Haines – Bob and Betty Wilson Family Scholarship
• Dakoa Hammer – David A. “Hawk” Hawkens Scholarship
• Alaria Harrington – Martin Luther King Scholarship
• Jocelyn Hartman – Wanda McCulley Scholarship
• Braylon Horner – Chad Hammond Memorial, Fulton L. Walker, Jr., and Terry Lee Walker, Jr. Scholarships
• Colleen Hott – Rae Ellen Scanlon McKee Scholarship
• Michael Hovatter – Detlev and Mary Ellen Preissler Scholarship
• Parker Hozhabri – Rissler Sisters Fund Scholarship
• Olivia Jenkins – Emily C. Cooper Bee Line DAR Scholarship
• Mikaella Johnson – Rotary Club of Charles Town, Terry Lee Walker, Jr., and Wurzburg Family Scholarships
• Landon Keeney – Fulton L. Walker, Jr. and Terry Lee Walker, Jr. Scholarships
• Elizabeth Kessel – Anna Jo Crosby Scholarship
• Cooper Knott – Karos Family Scholarship
• Nick Krywcun – Mary and Walter Duke and Dr. Gwen Steeley Memorial Scholarships
• Jenna Kubic – Wurzburg Family Scholarship
• Sterling Kump – Bob and Betty Wilson Family Scholarship
• KayLee Laird-Neal – Dr. Gwen Steeley Memorial Scholarship
• Avery Lark – Floyd and Isabel Jacques Scholarship
• Camden Link – WV Wing Civil Air Patrol Scholarship
• Cameron Mahar – Derflinger Earth Sciences Scholarship
• Biak Mang – Martin Luther King, Fulton L. Walker, Jr. and Wurzburg Family Scholarships
• Jasmine Matthews – South Jefferson Ruritan Scholarship
• Kora McBride – Rissler Sisters Scholarship
• Evelyn McPherson – Polly Dillon Scholarship and Eastern Panhandle WVU Alumni Scholarships
• Josiah Meadows – Destiny Baptist Church Scholarship Patrick J. Walker Scholarship
• Noah Merritt – Shelton Gay and Wardensville Area Scholarships
• Owen Michael – Overington Scholarship
• Paige Michael – Overington Scholarship
• Brooklyn Miller – Glen and Charlotte Bradfield and Wardensville Area Scholarships
• Kristopher Miller – David A. “Hawk” Hawkens Scholarship
• Chelsea Mills – Wardensville Area Scholarship
• Brittney Mills – Martin Luther King, Martinsburg 200^th and Nancy Needy Scholarships
• Eduardo Modenessi – Martinsburg Class of 1964 and Edgar McKee and Ethel Downs Sites Scholarships
• Kevin Molen – Oscar H. Bean, Bill Clark, Clarence “Hink” Fisher, and Tom Hawse II Scholarship
• Carder Monroe – Todd Giffin Memorial Scholarship
• Lillian Morgan – Derflinger Sciences Scholarship
• Olivia Morrison – Derflinger Sciences Scholarship
• Elliana Mosby – Nancy Needy Scholarship
• Rena Mullenax – Nancy Needy Scholarship
• Myley Mullins – Rissler Sisters Fund Scholarship
• Taylor Munson – Rissler Sister Fund Scholarship
• Sophia Murray – WV WingCivil Air Patrol Scholarship
• Grace Ott – South Jefferson Ruritan Club Scholarship
• Haylee Owens – Whalton Family Fund Scholarship
• Reese Pennington – Morgan and Robert Owens and Youth of Inwood Scholarships
• Kiara Petry – Floyd and Isabel Jacques Scholarship
• Sarah Pownell – Wilda Michael Memorial Scholarship
• Leonora Pulampu – George W. and Holly Woods Hancock and Nancy Needy Scholarship
• Reagan Quinn – Dr. Theodore K. Oates Scholarship
• Maddox Richard – Kaylee Grace Whetzel and Wardensville Area Scholarships
• Bryson Richardson – Wanda McCulley Scholarship
• Keira Rhoads – Paul Ropp Memorial Scholarship
• Tay’Shaun Roper – Clyde E. Smith, Jr. Scholarship
• Giulia Roppolo – M. Frances Secrist Scholarship
• Hannah Seelinger – Martin Luther King Scholarship
• Isabella Shade – Floyd and Isabel Jacques, Martin Luther King and Youth of Inwood Scholarships
• Austin Sharp – South Jefferson Ruritan Scholarship
• Adam Sherman – Rissler Sisters Scholarship
• Hayes Sherman – Vernon and Myrtle Webster Scholarship
• Taylor Shroades – Dr. Theodore K. Oates Scholarship
• Sadie Shields – Stanley and Naomi Moyer and Wardensville Area Scholarships
• Chloe Sigrist – Rissler Sisters Scholarship
• Natalie Sions – R. L. Johnson, Jr. Scholarship
• Antoine Smith – WV Wing Civil Air Patrol Scholarship
• Hannah Snyder – Bob and Betty Wilson Family Scholarship
• Kaden Stenger – J. Oakley Seibert Memorial Scholarship
• Lane Suddath – Joy Tutwiler Snyder Memorial Scholarship
• Shawn Swartz – Terry Lee Walker, Jr. Scholarship
• Nathan Tauler – Martin Luther King Scholarship and Fulton L. Walker, Jr. Scholarships
• Rihanna Thompson – Martin Luther King and The Woods Scholarships
• Laney Tierney – Springfield Area Rescue Squad Scholarship
• Trenton Timbrook – David A. “Hawk” Hawkens Scholarship
• Hanna Vano – Floyd and Isabel Jacques Scholarship
• Marissa Ward – Bob and Betty Wilson Family Scholarship
• Triniti Weese – Berkeley County Teachers, Erin Sponaugle and George Whitehair Scholarships
• Hannah Whitten – Susan Knott Memorial, Martin Luther King and Rissler Sisters Scholarships
• Alexandra Wietz – Bo Harrison Memorial Scholarship
• Emilly Willer – Dr. N. Blaine Groves Rotary, Martinsburg Class of 1964, Terry Lee Walker, Jr., and Douglas Arthur Ways Scholarships
• Rhiannon Woolcock – Dr. Gwen Steeley Memorial Scholarship
• Virginia Wright – Rissler Sisters Scholarship
• Ralph Yancy – Todd Mosby Scholarship
• Emma Yost – Rissler Sisters Scholarship

The Hardy County Community Foundation is pleased to announce that it has awarded nineteen grants totaling $21,832 to support local organizations and programs. These grants represent distributions from eight endowment funds held by the Community Foundation.

Grants include:

Big Blue Wardensville – $1,000 UpLYFTed transportation program
Burlington United Methodist Family Services – $1,000 Parents as Teachers Group Connections
Catholic Charities of WV – $1,000 Emergency Assistance
Children’s Home Society – $1,000 Recruiting Forever Families
Farms Work Wonders – $500 Main Street Clean & Green
Hardy County Committee on Aging – $1,000 Dakota Glassworks Senior Field Trip
Hardy County Convention & Visitors Bureau – $500 Robert Higgins House Museum Display
Hardy County Health and Wellness Center – $1,000 Everyone Swims
Humane Society of Hardy County – $1,000 Community Awareness Campaign
Lost River Projects – $1000 Music in the Park
Lost River Trails Coalition – $1,000 Hardy County Cryptids Youth Mountain Biking
Moorefield Middle School – $5,000 Robotics Team Competitions
Mountain Heritage Trails, Inc. – $1,000 Restored Humanity: 2025 Juneteenth Celebration
The River House – $800 Art for All – Outreach in Hardy County
Town of Wardensville – $500 Open Basketball
Town of Wardensville – $955.51 Project Pickleball
Wardensville Lions Club – $1,000 Story Time
Wordplay Connects -$1000 Tunes & Tales Summer Fairy Tales
WVU Extension 4-H Leaders Association – $1,000 4-H Passport to the World – Cultural Competencies and Experiences

“Grants were awarded through our annual winter/spring competitive grants program”, said Amy Pancake, the Foundation’s director. “Grant seekers submitted a simple on-line application and then our grants committee reviewed the grants and made funding recommendations.”

            According to Pancake, the grants were made possible thanks to gifts from generous donors who established or contribute to the Hardy County Community Impact Fund, the Deanna Wilson & J Cavanagh STEM Fund, the Elizabeth “Betty” Pancake Williams Youth Development, Education and 4-H Fund, John and Shobie Fisher Fund, John R. and Agnes J. Mathias Fund, Renick Cunningham Williams Community & Business Development, and William “Bill” Sloan and Family Community Giving Fund.

            According to Amy Pancake, the Foundation’s Director, funding requests remain steady. “We received many exceptional applications, including requests from new applicants,” she said. “We are so pleased and thankful to be able to support a diversity of organizations that are doing such impactful work in our community. Our grants connect our donors and nonprofits around a common desire to build a stronger community and we are privileged to see this each time we award one”, she added.

Funding availability announcements for the Foundation’s spring grants program are made via our Facebook page: https://www.facebook.com/HardyCountyCommunityFoundation and our monthly newsletter (subscribe here: https://www.ewvcf.org/hardycountycf/). Organizations may also send an email to [email protected] or call the office at 304-538-3431 to request to be added to the mailing list. Applications are typically posted on the foundation’s website https://www.ewvcf.org/grants-scholarships-hampshire/ in early January.

The Hampshire County Community Foundation recently awarded 22 grants totaling over $21,735 to support a wide variety of local organizations and programs.

“Grants were awarded through our annual Winter/Spring Grants Program, said Amy Pancake, the Foundation’s director. “Grant seekers submitted a simple on-line application and then our grants committee reviewed the applications and made funding recommendations.”

According to Pancake, the grants were made possible thanks to gifts from generous donors who established or contributed to the William Brady and Jean Taylor Rannells Fund, the Hampshire County Community Impact Fund, and a new Environmental Education Fund.

“Grants of up to $1,000 were awarded.

Health and Human Services grants totaled $9,750 and will support programs offered through Baileys Closet, Catholic Charities, Children’s Home Society, Hampshire County Committee on Aging, Hampshire County Library Association, Hampshire High School, Romney Food Pantry, Romney Middle School, Romney Presbyterian Church, and the Ronald McDonal House Charities of Pittsburgh and Morgantown.

$4,000 was awarded to Arts and Culture organizations including Cacapon Music and Dance Foundation, Hampshire County Arts Council, Hampshire County Co-op and Heritage Marketplace, and The River House.

Community Development, Conservation and Preservation grants totaling $4000 were awarded to the Fort Edwards Foundation, the Hampshire County Economic Development Authority, Hampshire County Parks and Rec and the WV Department of Environmental Protection Youth Environmental Program.

Capon Bridge Elementary School, Hampshire High School, and Wordplay Connects received $2,985 in education-based grants.

Finally, Cacapon TNR was awarded a $1,000 for its work address the county’s feral cat problem, which is both an animal and human welfare concern.

 “We received many exceptional applications, including nine from organizations new to the Community Foundation.” Pancake said. “We are so pleased and thankful to be able to support a diversity of organizations that are doing such impactful work in our community. Our grants connect our donors and nonprofits around a common desire to build a stronger community and we are privileged to see this each time we award one”, she added.

Funding availability announcements for the Foundation’s spring grants program are made via our Facebook page: https://www.facebook.com/HampshireCountyCommunityFoundation and our monthly newsletter (subscribe here: https://www.ewvcf.org/hampshireccf/)Organizations may also send an email to [email protected] or call the office at 304-822-7200 to request to be added to the mailing list. Applications are typically posted on the foundation’s website https://www.ewvcf.org/grants-scholarships-hampshire/ in early January.

Several people have reached out recently with questions about Qualified Charitable Distributions, or “QCDs,” a popular charitable giving tool among those who are 70 ½ and older.. But do you still scratch your head just a little when you hear about QCDs? We get it–there are a lot of moving parts. To make it easier, the community foundation has put together a punch list of FAQs.

“Is an IRA the only eligible source for Qualified Charitable Distributions?”

Short answer: Almost.

Long answer: An individual can make a Qualified Charitable Distribution directly to an eligible charity from a traditional IRA or an inherited IRA. If the individual’s employer is no longer contributing to a Simplified Employee Pension (SEP) plan or a Savings Incentive Match Plan for Employees (SIMPLE) IRA, the individual may use those accounts as well. In theory, a Roth IRA could be used to make a QCD, but it is rarely advantageous to do that because Roth IRA distributions are already tax-free.

“What is the difference between a QCD and an RMD?”

Short answer: Quite a bit! But a QCD can count toward an RMD.

Long answer: Everyone must start taking Required Minimum Distributions (“RMDs”) from their qualified retirement plans, including IRAs, when they reach the age of 73. RMDs are taxable income. The Qualified Charitable Distribution, by contrast, is a distribution directly from certain types of retirement plans (such as IRAs) to certain types of charities. A QCD can count toward the taxpayer’s RMD for that year. And because the QCD goes directly to charity, the taxpayer is not taxed on that distribution.

“Can a taxpayer make a Qualified Charitable Distribution even if the taxpayer is not yet required to take Required Minimum Distributions?”

Short answer: Yes–within a very narrow age window.

Long answer: RMDs and QCDs are both distributions that impact retirement-age taxpayers, and it would seem logical that the age thresholds would be the same. Under the SECURE Act, though, the required date for starting RMDs shifted from 70 ½ to 72 and is now up to 73 (which is better for taxpayers who want to delay taxable income). A corresponding shift was not made to the eligible age for executing QCDs; that age is still 70 ½ (which benefits taxpayers who wish to access IRA funds to make charitable gifts even before they are required to take RMDs).

“Can I direct a QCD to a fund at the community foundation?”

Short answer: Yes, if it’s a qualifying fund.

Long answer: While donor-advised funds are not eligible recipients of Qualified Charitable Distributions, other types of funds at the community foundation can receive QCDs. These funds include unrestricted funds, field-of-interest funds, designated funds, and endowment funds established by nonprofit organizations.

“How much can I give through a QCD?”

Short answer: $105,000 per year in 2024, increasing to $108,000 in 2025.

Long answer: A Qualified Charitable Distribution permits you (and your spouse from a his/her own IRA or IRAs) to transfer up to $105,000 in 2024 (and $108,000 in 2025) from an IRA (or multiple IRAs) to a qualified charity. So, a married couple may be eligible to direct up to a total of $210,000 in 2024 to charity from IRAs and avoid significant income tax liability.

The community foundation is here to help you tap the potential of QCDs. Please reach out!