Civic Intelligence

Pocahontas Communications Cooperative Corporation

990 • Fiscal year 2022 • EIN 31-0962048

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 20, 2023

9836 Browns Creek RdDunmore, WV 24934

(304) 799-6004

Siviq Scores

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

Liabilities / Assets

85th percentile

0.54x

Higher debt load relative to assets than 85% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

90th percentile

1.31x

Higher debt load relative to revenue than 90% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

39th percentile

1.4%

Higher net margin than 39% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

47th percentile

$47,791

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

47th percentile

0.4%

Faster asset growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,155,204

Up $4,774 (+0.4%) from 2021

Net Assets

Up

$531,031

Up $6,879 (+1.3%) from 2021

Liabilities

Down

$624,173

Down $2,105 (-0.3%) from 2021

Revenue

Up

$476,569

Up $51,214 (+12%) from 2021

Expenses

Up

$469,690

Up $46,681 (+11%) from 2021

Net Income

Up

$6,879

Up $4,533 (+193%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $918,459Liabilities 2012: $127,277Net Assets 2012: $791,1822012Assets 2013: $815,160Liabilities 2013: $110,426Net Assets 2013: $704,7342013Assets 2014: $639,348Liabilities 2014: $58,375Net Assets 2014: $580,9732014Assets 2015: $571,335Liabilities 2015: $91,328Net Assets 2015: $480,0072015Assets 2016: $539,963Liabilities 2016: $66,485Net Assets 2016: $473,4782016Assets 2017: $608,822Liabilities 2017: $111,588Net Assets 2017: $497,2342017Assets 2018: $536,992Liabilities 2018: $97,049Net Assets 2018: $439,9432018Assets 2019: $500,817Liabilities 2019: $97,819Net Assets 2019: $402,9982019Assets 2021: $1,150,430Liabilities 2021: $626,278Net Assets 2021: $524,1522021Assets 2022: $1,155,204Liabilities 2022: $624,173Net Assets 2022: $531,0312022Assets 2023: $1,168,296Liabilities 2023: $635,664Net Assets 2023: $532,6322023Assets 2024: $1,181,364Liabilities 2024: $627,993Net Assets 2024: $553,3712024

Highlighted filing

2022

Assets$1,155,204
Liabilities$624,173
Net Assets$531,031

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $620,9592012Expenses 2013: $638,1712013Revenue 2014: $551,629Expenses 2014: $675,390Net Income 2014: -$123,7612014Revenue 2015: $388,415Expenses 2015: $489,381Net Income 2015: -$100,9662015Revenue 2016: $475,435Expenses 2016: $481,964Net Income 2016: -$6,5292016Revenue 2017: $504,002Expenses 2017: $480,246Net Income 2017: $23,7562017Revenue 2018: $439,756Expenses 2018: $497,047Net Income 2018: -$57,2912018Revenue 2019: $433,092Expenses 2019: $470,037Net Income 2019: -$36,9452019Revenue 2021: $425,355Expenses 2021: $423,009Net Income 2021: $2,3462021Revenue 2022: $476,569Expenses 2022: $469,690Net Income 2022: $6,8792022Revenue 2023: $484,675Expenses 2023: $483,074Net Income 2023: $1,6012023Revenue 2024: $514,501Expenses 2024: $493,762Net Income 2024: $20,7392024

Highlighted filing

2022

Revenue$476,569
Expenses$469,690
Net Income$6,879
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 20, 2023
Return Version
2021v4.2
Gross Receipts
$477,674
Mission and Program Overview

Mission

Organized to operate non-commercial radio stations in pocahontas county, west virginia and highland and bath counties, virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$974,904$993,319▲ $18,415
Land, Buildings, and Equipment, Net$103,615$86,636▼ $16,979
Intangible Assets$31,420$31,420→ $0
Savings and Temporary Cash Investments$30,626$30,666▲ $40
Pledges and Grants Receivable$9,170$12,254▲ $3,084
Inventories for Sale or Use$695$909▲ $214
Total Assets$1,150,430$1,155,204▲ $4,774
Liabilities
Other Liabilities$608,085$603,115▼ $4,970
Accounts Payable and Accrued Expenses$18,193$21,058▲ $2,865
Total Liabilities$626,278$624,173▼ $2,105
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$515,814$522,693▲ $6,879
Net Assets With Donor Restrictions$8,338$8,338→ $0
Total Net Assets Fund Balance$524,152$531,031▲ $6,879
Total Liabilities and Net Assets / Fund Balance$1,150,430$1,155,204▲ $4,774

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,693$592,388$620,081
Buildings$58,943$269,394$328,337
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott SmithGeneral ManagerFT$47,791$47,791
Jake HyerBookkeeper/business AdminiFT$34,986$34,986

Board Members and Trustees

NameTitle
Laura FinchPresident
Vic HerbsterVice President
Cheryl JoneseDirector
Melody MoatsDirector
Pete PitardDirector
Richard GoforthDirector
Taylor BakerDirector
Keith CarsonSecretary
Beth ArmstrongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$461,031
Program Service Revenue
$0
Investment Income
$1,737
Other Revenue
$13,801
All Other Contributions
$165,078
Change in Net Assets
$6,879

Audited Revenue Reconciliation

Revenue per Audited Statements
$476,569
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,105
Total Revenue per Audited Statements
$477,674
Total Revenue per Form 990
$476,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$325,298
Other Expenses$144,392
Total Fundraising Expense$42,967
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,994$83,786$21,208$209,988
Current Officers, Directors, Trustees, and Key Employees$41,389$33,038$8,350$82,777
Payroll Taxes$12,580$10,063$2,516$25,159
Depreciation Depletion$11,390$11,388-$22,778
Insurance$10,868$8,694$2,173$21,735
All Other Expenses$9,692$7,995$1,680$19,367
Fees for Services Accounting$4,253$3,403$850$8,506
Other Employee Benefits$3,688$2,949$737$7,374
Other Expenses$3,527$3,521$5$7,053
Fees for Services Other$3,330$3,172$158$6,660
Information Technology$2,207$1,763$438$4,408
Office Expenses$1,653$1,323$324$3,300
Travel$967$786$180$1,933
Advertising$752$656$95$1,503
Conferences and Meetings$466$373$92$931
Occupancy$201$160$40$401
Total Functional Expenses$234,848$191,875$42,967$469,690

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$470,794
Expenses per Audited Statements$469,689
Total Expenses per Form 990$469,689
Expenses Not Reported on Form 990$1,105
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,895
Fundraising Direct Expenses$1,105
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$603,115
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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

The board of directors is supplied with a copy of the 990 for review before being filed.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Pocahontas Communications Cooperative
EIN
31-0962048
Phone
3047996004
Address
9836 BROWNS CREEK RD, DUNMORE, WV 24934

Signing Officer

Name
Scott Smith
Title
Managing Director
Phone
3047996004
Signed
2023-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Smith
Formed
1979
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
68

Preparer

Firm
Gray Griffith & Mays Ac
Address
707 VIRGINIA STREETEASTSUITE 400, CHARLESTON, WV 25301-2711
Preparer
C Kevin Mann
Phone
3043459400
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 1,105.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 1,105.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc2PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc3PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/FundraisingAmt01465
IRS990/OtherExpensesGrp/FundraisingAmt11164
IRS990/OtherExpensesGrp/FundraisingAmt21492
IRS990/OtherExpensesGrp/FundraisingAmt35
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06944
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16483
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25378
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33521
IRS990/OtherExpensesGrp/ProgramServicesAmt08409
IRS990/OtherExpensesGrp/ProgramServicesAmt17650
IRS990/OtherExpensesGrp/ProgramServicesAmt26832
IRS990/OtherExpensesGrp/ProgramServicesAmt33527
IRS990/OtherExpensesGrp/TotalAmt016818
IRS990/OtherExpensesGrp/TotalAmt115297
IRS990/OtherExpensesGrp/TotalAmt213702
IRS990/OtherExpensesGrp/TotalAmt37053
IRS990/OtherLiabilitiesGrp/BOYAmt0608085
IRS990/OtherLiabilitiesGrp/EOYAmt0603115
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011
IRS990/OtherRevenueTotalAmt011
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt021208
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt083786
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0104994
IRS990/OtherSalariesAndWagesGrp/TotalAmt0209988
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02516
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010063
IRS990/PayrollTaxesGrp/ProgramServicesAmt012580
IRS990/PayrollTaxesGrp/TotalAmt025159
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt09170
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt012254
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SCOTT SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0418557
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01303
IRS990/PYOtherExpensesAmt0132338
IRS990/PYOtherRevenueAmt05495
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt02346
IRS990/PYSalariesCompEmpBnftPaidAmt0290671
IRS990/PYTotalExpensesAmt0423009
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0425355
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt06879
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01748
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030626
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030666
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0461031
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0418557
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0546267
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0418595
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0422050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02266500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01737
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01303
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01791
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02776
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01601
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09208
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt013801
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05491
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt06574
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt011721
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt016105
IRS990ScheduleA/OtherIncome170Grp/TotalAmt053692
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97300
IRS990ScheduleA/PublicSupportPY170Pct00.97470
IRS990ScheduleA/PublicSupportTotal170Amt02266500
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0461031
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0418557
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0546267
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0418595
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0422050
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02266500
IRS990ScheduleA/TotalSupportAmt02329400
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt058943
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0269394
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0328337
IRS990ScheduleD/EquipmentGrp/BookValueAmt027693
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0592388
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0620081
IRS990ScheduleD/ExpensesNotReportedAmt01105
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0469689
IRS990ScheduleD/OtherExpensesIncludedAmt01105
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0603115
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCES
IRS990ScheduleD/OtherRevenueAmt01105
IRS990ScheduleD/RevenueNotReportedAmt01105
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0476569
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES 1,105.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 1,105.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt086636
IRS990ScheduleD/TotalExpensesPerForm990Amt0469689
IRS990ScheduleD/TotalLiabilityAmt0603115
IRS990ScheduleD/TotalRevenuePerForm990Amt0476569
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0477674
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0470794
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS IS SUPPLIED WITH A COPY OF THE 990 FOR REVIEW BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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