Civic Intelligence

West Virginia Drug Testing Laboratories Inc

990 • Fiscal year 2016 • EIN 27-4180015

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

1531 Garfield AvenueParkersburg, WV 26101-4737

(304) 422-8576

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

47th percentile

1.9%

Higher net margin than 47% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

72nd percentile

$60,157

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

56th percentile

3.6%

Faster asset growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

32nd percentile

-5.8%

Faster revenue growth than 32% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$461,520

Up $15,845 (+3.6%) from 2015

Net Assets

Up

$461,520

Up $15,845 (+3.6%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$839,762

Down $51,691 (-5.8%) from 2015

Expenses

Up

$823,917

Up $249,126 (+43%) from 2015

Net Income

Down

$15,845

Down $300,817 (-95%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2014: $129,013Liabilities 2014: $0Net Assets 2014: $129,0132014Assets 2015: $445,675Liabilities 2015: $0Net Assets 2015: $445,6752015Assets 2016: $461,520Liabilities 2016: $0Net Assets 2016: $461,5202016Assets 2017: $771,828Liabilities 2017: $0Net Assets 2017: $771,8282017Assets 2018: $1,171,896Liabilities 2018: $0Net Assets 2018: $1,171,8962018Assets 2021: $1,727,412Liabilities 2021: $0Net Assets 2021: $1,727,4122021Assets 2022: $1,754,009Liabilities 2022: $0Net Assets 2022: $1,754,0092022Assets 2025: $2,936,435Liabilities 2025: $20,177Net Assets 2025: $2,916,2582025

Highlighted filing

2016

Assets$461,520
Liabilities$0
Net Assets$461,520

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2014: $701,476Expenses 2014: $512,064Net Income 2014: $189,4122014Revenue 2015: $891,453Expenses 2015: $574,791Net Income 2015: $316,6622015Revenue 2016: $839,762Expenses 2016: $823,917Net Income 2016: $15,8452016Revenue 2017: $935,150Expenses 2017: $624,842Net Income 2017: $310,3082017Revenue 2018: $1,191,184Expenses 2018: $774,002Net Income 2018: $417,1822018Revenue 2021: $1,039,446Expenses 2021: $786,036Net Income 2021: $253,4102021Revenue 2022: $1,095,003Expenses 2022: $1,068,081Net Income 2022: $26,9222022Revenue 2025: $1,966,740Expenses 2025: $1,543,259Net Income 2025: $423,4812025

Highlighted filing

2016

Revenue$839,762
Expenses$823,917
Net Income$15,845
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$839,762
Mission and Program Overview

Mission

West virginia drug testing laboratories, inc (wvdtl) will seek to provide clia, samsha, or other wvdtl approved licensed contractual drug testing to any agency, entity, or person permitted by law for the purpose of: making the laboratory economically self-sustaining utilizing any profit realized for the economic support of the hosting day report center.

West virginia drug testing, laboratories, inc (wvdtl) is committed to a high quality operation of local drug testing laboratory within clia, samsha, or other wvdtl-approved licensing standards to provide quality drug screening results in a timely manner. Wvdtl will provide high quality service of drug screening to our local community by serving the day report centers, drug courts, physician offices, business owners, and all others who may utilize our services in the nearby geographical regions. Wvdtl will make use of the monies collected by: first making our laboratories economically self-sustaining by way of utilizing accepted standard accounting and business practices. Second, utilizing any profit for the economic support of the hosting day report centers. Wvdtl will utilize all our allocated monies from the local laboratory to fulfill statewide and larger goals as a non-profit to support a high quality operation of a gs/ms laboratory within west virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$395,675$461,520▲ $65,845
Rtn Earn Endowment Incm Other Fnds$445,675$461,520▲ $15,845
Land, Buildings, and Equipment, Net$50,000--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$445,675$461,520▲ $15,845
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$445,675$461,520▲ $15,845
Total Liabilities and Net Assets / Fund Balance$445,675$461,520▲ $15,845
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Bill JesseeVice President-$60,157$60,157
Jana Singer-dowlerSecretary/treasurer/lab TeFT$41,052$41,052
Michelle StewartBoard Member/lab TechFT$36,768$36,768
Tara CareyBoard Member/lab TechFT$28,381$28,381

Board Members and Trustees

NameTitle
Laura LeggPresident
Hernando EscandonBoard Member/director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$839,762
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$15,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$663,839
Grants and Similar Amounts Paid$160,078
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$322,409--$322,409
Grants to Domestic Orgs$160,078--$160,078
Office Expenses$11,017--$11,017
Other Expenses$4,471--$4,471
Fees for Services Accounting$4,369--$4,369
Insurance$2,352--$2,352
All Other Expenses$452--$452
Total Functional Expenses$823,917$0$0$823,917
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wood County CommissionVienna, WVGovernmentFacility Purchase$160,078
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Form 990 is made available to the board members for review during the quarterly board meeting prior to filing.

Form 990, Part VI, Section C, Line 18

Form 1023 is available upon request.

Form 990, Part VI, Section C, Line 19

All governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
West Virginia Drug Testing
EIN
27-4180015
Phone
3044228576
Address
1531 GARFIELD AVENUE, PARKERSBURG, WV 26101-4737

Signing Officer

Name
Jana Singer-dowler
Title
Secretary/treasurer
Phone
3044228576
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jana Singer-dowler
Formed
2011
Legal Domicile
Wv
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Suttle & Stalnaker Pllc
Address
201 THIRD ST, PARKERSBURG, WV 26102-0149
Preparer
Steven M Morgan CPA
Phone
3044856584
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Billing service: program service expenses 36,030. Management and general expenses 0. Fundraising expenses 0. Total expenses 36,030. Reimbursement to counties for laboratory technicians: program service expenses 286,316. Management and general expenses 0. Fundraising expenses 0. Total expenses 286,316. Bank service charge: program service expenses 63. Management and general expenses 0. Fundraising expenses 0. Total expenses 63.

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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0401 31ST STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0VIENNA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd026105
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS MADE AVAILABLE TO THE BOARD MEMBERS FOR REVIEW DURING THE QUARTERLY BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 1023 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BILLING SERVICE: PROGRAM SERVICE EXPENSES 36,030. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,030. REIMBURSEMENT TO COUNTIES FOR LABORATORY TECHNICIANS: PROGRAM SERVICE EXPENSES 286,316. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 286,316. BANK SERVICE CHARGE: PROGRAM SERVICE EXPENSES 63. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd01
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WOOD COUNTY COMMISSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MERCER COUNTY COMMISSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2GREENBRIER COUNTY COMMISSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0556000417
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1556000357
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2556000320
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0170(C)(1)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1170(C)(1)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2170(C)(1)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GOVERNING BODY OF WOOD COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1GOVERNING BODY OF MERCER COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2GOVERNING BODY OF GREENBRIER COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0401 31ST STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11501 W MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2200 COURT STREET NORTH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0VIENNA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1PRINCETON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2LEWISBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd026105
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd124740
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd224901
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0167454
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt163798
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt255064
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WOOD COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WOOD COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2WOOD COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3GREENBRIER COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt4GREENBRIER COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt5GREENBRIER COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt6MERCER COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt7MERCER COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt8MERCER COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0I
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2R
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3I
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt4O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt5R
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt6I
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt7O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt8R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0445675
IRS990/TotalAssetsEOYAmt0461520
IRS990/TotalAssetsGrp/BOYAmt0445675
IRS990/TotalAssetsGrp/EOYAmt0461520
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0823917
IRS990/TotalFunctionalExpensesGrp/TotalAmt0823917
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0445675
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0461520
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0823917
IRS990/TotalProgramServiceRevenueAmt0839762
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0839762
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0839762
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0445675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0461520
IRS990/TotReportableCompRltdOrgAmt0166358
IRS990/TransactionWithControlEntInd01
IRS990/TrnsfrExmptNonChrtblRltdOrgInd01
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01531 GARFIELD AVENUE
IRS990/USAddress/CityNm0PARKERSBURG
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026101
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANA SINGER-DOWLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03044228576
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-12

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