Civic Intelligence

West Virginia Drug Testing Laboratories Inc

990 • Fiscal year 2018 • EIN 27-4180015

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

1531 Garfield Ave Ste 105Parkersburg, WV 26101-3244

(304) 422-8576

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

49th percentile

$60,157

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

92nd percentile

52%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

27%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,171,896

Up $400,068 (+52%) from 2017

Net Assets

Up

$1,171,896

Up $400,068 (+52%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$1,191,184

Up $256,034 (+27%) from 2017

Expenses

Up

$774,002

Up $149,160 (+24%) from 2017

Net Income

Up

$417,182

Up $106,874 (+34%) from 2017

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

2018

Assets$1,171,896
Liabilities$0
Net Assets$1,171,896

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

2018

Revenue$1,191,184
Expenses$774,002
Net Income$417,182
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$1,191,184
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
Rtn Earn Endowment Incm Other Fnds$771,828$1,171,896▲ $400,068
Cash and Non-Interest-Bearing Accounts$767,022$711,351▼ $55,671
Land, Buildings, and Equipment, Net$4,806$410,092▲ $405,286
Investments Other Securities-$50,003-
Prepaid Expenses and Deferred Charges-$450-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$771,828$1,171,896▲ $400,068
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$771,828$1,171,896▲ $400,068
Total Liabilities and Net Assets / Fund Balance$771,828$1,171,896▲ $400,068

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$410,092$14,231$424,323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Bill JesseeVice President-$60,157$60,157
Jana SingerSecretary/treasurer/lab TeFT$50,100$50,100
Michelle StewartBoard Member-$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
$1,191,181
Investment Income
$3
Other Revenue
$0
Change in Net Assets
$417,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$733,802
Grants and Similar Amounts Paid$40,200
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$236,220--$236,220
Grants to Domestic Orgs$40,200--$40,200
Office Expenses$33,032--$33,032
All Other Expenses$17,843--$17,843
Other Expenses$17,660--$17,660
Depreciation Depletion$8,684--$8,684
Conferences and Meetings$7,061--$7,061
Advertising$6,545--$6,545
Fees for Services Accounting$3,400--$3,400
Travel$3,223--$3,223
Insurance$424--$424
Total Functional Expenses$774,002$0$0$774,002
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wood County and Recreation Commission Mountwood ParkWaverly, WV-Community Service Project$15,000
Hoop Dreams With Chris HerrenPortsmouth, RI-Education and Community Service Outreach$7,500
Mid Ohio Valley Fellowship HomeParkersburg, WV-Community Service Project$5,000
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 11B

Form 990 is made available to the board members for review.

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 AVE STE 105, PARKERSBURG, WV 26101-3244

Signing Officer

Name
Jana Singer
Title
Secretary/treasurer
Phone
3044228576
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jana Singer
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 26101
Preparer
Steven M Morgan CPA
Phone
3044856584
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Billing service: program service expenses 54,602. Management and general expenses 0. Fundraising expenses 0. Total expenses 54,602. Reimbursement to counties for laboratory technicians: program service expenses 181,618. Management and general expenses 0. Fundraising expenses 0. Total expenses 181,618.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WOOD COUNTY DAY REPORT CENTER
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1MERCER COUNTY DAY REPORT CENTER
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2GREENBRIER COUNTY DAY REPORT CENTER
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0410092
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014231
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0424323
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0410092
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/CashGrantAmt15000
IRS990ScheduleI/RecipientTable/CashGrantAmt27500
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COMMUNITY SERVICE PROJECT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1COMMUNITY SERVICE PROJECT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2EDUCATION AND COMMUNITY SERVICE OUTREACH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WOOD COUNTY AND RECREATION COMMISSION MOUNTWOOD PARK
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MID OHIO VALLEY FELLOWSHIP HOME
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2HOOP DREAMS WITH CHRIS HERREN
IRS990ScheduleI/RecipientTable/RecipientEIN0556063410
IRS990ScheduleI/RecipientTable/RecipientEIN1237123750
IRS990ScheduleI/RecipientTable/RecipientEIN2270380829
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01014 VOLCANO ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11030 GEORGE ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO BOX 151
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WAVERLY
IRS990ScheduleI/RecipientTable/USAddress/CityNm1PARKERSBURG
IRS990ScheduleI/RecipientTable/USAddress/CityNm2PORTSMOUTH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WV
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1WV
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2RI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd026184
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd126101
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd202871
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS MADE AVAILABLE TO THE BOARD MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 1023 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BILLING SERVICE: PROGRAM SERVICE EXPENSES 54,602. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,602. REIMBURSEMENT TO COUNTIES FOR LABORATORY TECHNICIANS: PROGRAM SERVICE EXPENSES 181,618. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 181,618.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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/InvolvedAmt0101959
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt129583
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt250076
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/TotalAssetsBOYAmt0771828
IRS990/TotalAssetsEOYAmt01171896
IRS990/TotalAssetsGrp/BOYAmt0771828
IRS990/TotalAssetsGrp/EOYAmt01171896
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0774002
IRS990/TotalFunctionalExpensesGrp/TotalAmt0774002
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0771828

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