Civic Intelligence

Wv Voluntary Organizations Active in Disaster Inc

990 • Fiscal year 2017 • EIN 46-3022382

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

815 Alderson StreetWilliamson, WV 25661

(304) 235-2692

Siviq Scores

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

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

24th percentile

0.02x

Higher debt load relative to revenue than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

31st percentile

-3.2%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

57th percentile

$76,536

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

31st percentile

-1.8%

Faster asset growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

87th percentile

52%

Faster revenue growth than 87% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$1,325,805

Flat from 2017

Net Assets

Flat

$1,274,214

Flat from 2017

Liabilities

Flat

$51,591

Flat from 2017

Revenue

Flat

$3,393,589

Flat from 2017

Expenses

Flat

$3,501,564

Flat from 2017

Net Income

Flat

-$107,975

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2015: $66,148Net Assets 2015: $66,1482015Assets 2016: $1,350,690Liabilities 2016: $2,531Net Assets 2016: $1,348,1592016Assets 2017: $1,325,805Liabilities 2017: $51,591Net Assets 2017: $1,274,2142017Assets 2017: $1,325,805Liabilities 2017: $51,591Net Assets 2017: $1,274,2142017Assets 2018: $1,741,708Liabilities 2018: $599,645Net Assets 2018: $1,142,0632018Assets 2019: $2,632,834Liabilities 2019: $1,775,092Net Assets 2019: $857,7422019Assets 2020: $3,462,212Liabilities 2020: $1,009,673Net Assets 2020: $2,452,5392020Assets 2021: $4,376,932Liabilities 2021: $738,327Net Assets 2021: $3,638,6052021Assets 2022: $5,809,541Liabilities 2022: $1,061,449Net Assets 2022: $4,748,0922022Assets 2023: $5,989,700Liabilities 2023: $693,940Net Assets 2023: $5,295,7602023Assets 2024: $1,721,634Liabilities 2024: $590,667Net Assets 2024: $1,130,9672024

Highlighted filing

2017

Assets$1,325,805
Liabilities$51,591
Net Assets$1,274,214

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2015: $194,150Expenses 2015: $128,002Net Income 2015: $66,1482015Revenue 2016: $2,227,380Expenses 2016: $935,241Net Income 2016: $1,292,1392016Revenue 2017: $3,393,589Expenses 2017: $3,501,564Net Income 2017: -$107,9752017Revenue 2017: $3,393,589Expenses 2017: $3,501,564Net Income 2017: -$107,9752017Revenue 2018: $3,295,943Expenses 2018: $3,419,899Net Income 2018: -$123,9562018Revenue 2019: $4,476,255Expenses 2019: $4,760,576Net Income 2019: -$284,3212019Revenue 2020: $9,942,748Expenses 2020: $8,347,951Net Income 2020: $1,594,7972020Revenue 2021: $9,425,528Expenses 2021: $7,930,810Net Income 2021: $1,494,7182021Revenue 2022: $7,805,541Expenses 2022: $6,654,503Net Income 2022: $1,151,0382022Revenue 2023: $3,336,678Expenses 2023: $2,715,170Net Income 2023: $621,5082023Revenue 2024: $78,599Expenses 2024: $1,958,713Net Income 2024: -$1,880,1142024

Highlighted filing

2017

Revenue$3,393,589
Expenses$3,501,564
Net Income-$107,975
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$3,393,589
Mission and Program Overview

Mission

Wv voad is the west virginia counterpart to the national voluntary organizations active in disaster. Wv voad is a humanitarian association of independent organizations active in all phases of disaster: preparation, response, recovery and mitigation. Its mission is to identify unmet needs and facilitate efficient delivery of services to those imperiled or impacted by disaster.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$662,223$716,812▲ $54,589
Savings and Temporary Cash Investments$684,858$395,352▼ $289,506
Accounts Receivable-$197,181-
Land, Buildings, and Equipment, Net$3,609$16,460▲ $12,851
Total Assets$1,350,690$1,325,805▼ $24,885
Liabilities
Other Liabilities$2,531$37,909▲ $35,378
Accounts Payable and Accrued Expenses-$13,682-
Total Liabilities$2,531$51,591▲ $49,060
Net Assets / Fund Balance
Unrestricted Net Assets$1,348,159$1,274,214▼ $73,945
Total Net Assets Fund Balance$1,348,159$1,274,214▼ $73,945
Total Liabilities and Net Assets / Fund Balance$1,350,690$1,325,805▼ $24,885

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,889$5,634$19,523
Equipment$2,571$1,619$4,190
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jenny GannawayExecutive DiFT$75,241$1,295$76,536
Ben CiscoOperations O-$55,767$302$56,069

Board Members and Trustees

NameTitle
Jefffey AllenChair
Dan LowtherVice-chair
Larry MurphyDirector
Rodney BurkholderDirector
Pat BookerSecretary
Rose HartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,386,841
Program Service Revenue
$0
Investment Income
$6,748
Other Revenue
$0
All Other Contributions
$1,143,912
Change in Net Assets
$-107,975

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$297,641Fair Market Value (FMV)-prevailing Wage Rates
Other Non Cash Contri Table1$169,539Fair Market Value
Other Non Cash Contri Table1$42,000Fair Market Value (FMV)-comparable Mkt Rates
Total Noncash Contributions3$509,180-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,393,589
Revenue Not Reported on Form 990
$7,076
Total Revenue per Audited Statements
$3,400,665
Total Revenue per Form 990
$3,393,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,312,073
Other Expenses$1,189,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,406,169$70,431-$1,476,600
Payroll Taxes$419,677$22,796-$442,473
Other Employee Benefits$247,270$13,125-$260,395
Travel$213,939$45,946-$259,885
Current Officers, Directors, Trustees, and Key Employees$126,280$6,325-$132,605
Occupancy-$87,200-$87,200
Fees for Services Other$40,723$33,614-$74,337
Advertising$38,779$17,755-$56,534
Other Expenses$47,129$767-$47,896
Office Expenses$21,036$1,046-$22,082
Fees for Services Legal-$15,801-$15,801
Depreciation Depletion-$6,322-$6,322
Total Functional Expenses$3,180,436$321,128$0$3,501,564

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,501,564
Total Expenses per Audited Statements$3,501,564
Total Expenses per Form 990$3,501,564
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued & Withheld Payroll Taxes$37,909
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

West virginia affiliates or chapters of national organizations that are members of wv voad's national counterpart, national volunteers active in disaster, are automatically be eligible for membership in wv voad. Other not-for-profit voluntary organizations in west virginia may be accepted as approved by the regular membership subject to certain criteria. Associate/ non-voting membership, may be granted to organizations, governments agencies and businesses that do not meet all of the criteria for regular membership.

Form 990, Page 6, Part VI, Line 7A

Wv voad board of directors, which consist of its officers, are nominated by the nominating committee and elected by the regular membership at the annual meeting. Eligible candidates for the board must be authorized member organization representatives of the regular membership organizations. Members serve for two years with a maximum of two consecutive terms.

Form 990, Page 6, Part VI, Line 11B

The organization's executive director reviews the return with the independent accountant for completeness and accuracy when it is presented for signature. The executive director then informs the board of directors at its next regular meeting that the return has been filed; a public inspection copy has been made available in the organization's main office; and a copy has been posted to the organization's private secure web-portal for board members to review. The executive director will also typically discuss with the board any significant changes or observations that come from the return preparation.

Form 990, Page 6, Part VI, Line 12C

In addition to annually completing a conflicts disclosure form, board members, officers, employees and consultants are required to update their disclosure whenever any relevant change occurs. Individuals covered by the conflicts of interest policy are required to resign their position if they cannot comply with the policy. Further, board members are required to disclose any actual and potential conflicts to the full board in advance of any discussion or action by the board and should err on the side of prudence if in doubt. The minutes will reflect any such disclosures. The board administers and enforces all aspects of the policy and may refer the matter to the membership for additional consideration or resolution.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and form 990 are available for inspection in the wv voad main office during normal business hours. Advance notice is requested.

Filing and Contact Details

Filer

Filer Name
Wv Voluntary Organizations Active
EIN
46-3022382
Phone
3042352692
Address
815 ALDERSON STREET, WILLIAMSON, WV 25661

Signing Officer

Name
Jenny Gannaway
Title
Executive Director
Phone
3042352692
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jenny Gannaway
Formed
2014
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
6
Employees
37

Preparer

Firm
Blair & Company Ac
Address
PO BOX 1991, CHARLESTON, WV 25327
Preparer
John D Blair Jr
Phone
3043434603
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Wv voad is the west virginia counterpart to the national voluntary organizations active in disaster. Wv voad is a humanitarian association of independent organizations active in all phases of disaster: preparation, response, recovery and mitigation. Its mission is to identify unmet needs and facilitate efficient delivery of services to those imperiled or impacted by disaster.

Form 990, Part XI, Line 9

Sec 481 (a) adjustment 26,954 i.r.c. Section 481(a) adjustment for change in accounting method from the modified cash basis of accounting to the accrual basis of accounting.

Form 990, Page 12, Part XII, Line 1

The organization changed its accounting method from the cash basis of accounting to the accrual basis of accounting in order to better identify the results of operations in the accounting period, as well as to utilize the preferred accounting methodology of the uniform guidance (title 2 us cfr, part 200).

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IRS990/ProgSrvcAccomActy2Grp/Desc0BRIDGE PROJECT - WV VOAD COORDINATES THE REBUILDING OF PRIVATE ACCESS BRIDGES. THE GOAL OF THE WV VOAD BRIDGE PROJECT IS TO PROVIDE CRITICAL INGRESS/ EGRESS TO FAMILIES AFFECTED BY FLOODING IN WEST VIRGINIA WHO LACK THE RESOURCES TO RECOVER ON THEIR OWN. THE ORGANIZATION COORDINATES AND CONTRIBUTES FINANCIALLY TO THE CONSTRUCTION OF SAFE BRIDGES BUILT FOR INCREASED RESILIENCE TO FUTURE STORMS. WV VOAD PARTNERS WITH DISASTER RESPONSE AGENCIES, STATE AND LOCAL OFFICIALS, FEDERAL AGENCIES AND BUSINESSES TO COORDINATE VOLUNTEERS, EQUIPMENT AND BUILDING MATERIALS WITH NO COST TO WV FAMILIES.
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05634
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED & WITHHELD PAYROLL TAXES
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2OTHER SUPPORT
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IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FMV-COMPARABLE MKT RATES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt2FAIR MARKET VALUE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WV VOAD IS THE WEST VIRGINIA COUNTERPART TO THE NATIONAL VOLUNTARY ORGANIZATIONS ACTIVE IN DISASTER. WV VOAD IS A HUMANITARIAN ASSOCIATION OF INDEPENDENT ORGANIZATIONS ACTIVE IN ALL PHASES OF DISASTER: PREPARATION, RESPONSE, RECOVERY AND MITIGATION. ITS MISSION IS TO IDENTIFY UNMET NEEDS AND FACILITATE EFFICIENT DELIVERY OF SERVICES TO THOSE IMPERILED OR IMPACTED BY DISASTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WEST VIRGINIA AFFILIATES OR CHAPTERS OF NATIONAL ORGANIZATIONS THAT ARE MEMBERS OF WV VOAD'S NATIONAL COUNTERPART, NATIONAL VOLUNTEERS ACTIVE IN DISASTER, ARE AUTOMATICALLY BE ELIGIBLE FOR MEMBERSHIP IN WV VOAD. OTHER NOT-FOR-PROFIT VOLUNTARY ORGANIZATIONS IN WEST VIRGINIA MAY BE ACCEPTED AS APPROVED BY THE REGULAR MEMBERSHIP SUBJECT TO CERTAIN CRITERIA. ASSOCIATE/ NON-VOTING MEMBERSHIP, MAY BE GRANTED TO ORGANIZATIONS, GOVERNMENTS AGENCIES AND BUSINESSES THAT DO NOT MEET ALL OF THE CRITERIA FOR REGULAR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WV VOAD BOARD OF DIRECTORS, WHICH CONSIST OF ITS OFFICERS, ARE NOMINATED BY THE NOMINATING COMMITTEE AND ELECTED BY THE REGULAR MEMBERSHIP AT THE ANNUAL MEETING. ELIGIBLE CANDIDATES FOR THE BOARD MUST BE AUTHORIZED MEMBER ORGANIZATION REPRESENTATIVES OF THE REGULAR MEMBERSHIP ORGANIZATIONS. MEMBERS SERVE FOR TWO YEARS WITH A MAXIMUM OF TWO CONSECUTIVE TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S EXECUTIVE DIRECTOR REVIEWS THE RETURN WITH THE INDEPENDENT ACCOUNTANT FOR COMPLETENESS AND ACCURACY WHEN IT IS PRESENTED FOR SIGNATURE. THE EXECUTIVE DIRECTOR THEN INFORMS THE BOARD OF DIRECTORS AT ITS NEXT REGULAR MEETING THAT THE RETURN HAS BEEN FILED; A PUBLIC INSPECTION COPY HAS BEEN MADE AVAILABLE IN THE ORGANIZATION'S MAIN OFFICE; AND A COPY HAS BEEN POSTED TO THE ORGANIZATION'S PRIVATE SECURE WEB-PORTAL FOR BOARD MEMBERS TO REVIEW. THE EXECUTIVE DIRECTOR WILL ALSO TYPICALLY DISCUSS WITH THE BOARD ANY SIGNIFICANT CHANGES OR OBSERVATIONS THAT COME FROM THE RETURN PREPARATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN ADDITION TO ANNUALLY COMPLETING A CONFLICTS DISCLOSURE FORM, BOARD MEMBERS, OFFICERS, EMPLOYEES AND CONSULTANTS ARE REQUIRED TO UPDATE THEIR DISCLOSURE WHENEVER ANY RELEVANT CHANGE OCCURS. INDIVIDUALS COVERED BY THE CONFLICTS OF INTEREST POLICY ARE REQUIRED TO RESIGN THEIR POSITION IF THEY CANNOT COMPLY WITH THE POLICY. FURTHER, BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY ACTUAL AND POTENTIAL CONFLICTS TO THE FULL BOARD IN ADVANCE OF ANY DISCUSSION OR ACTION BY THE BOARD AND SHOULD ERR ON THE SIDE OF PRUDENCE IF IN DOUBT. THE MINUTES WILL REFLECT ANY SUCH DISCLOSURES. THE BOARD ADMINISTERS AND ENFORCES ALL ASPECTS OF THE POLICY AND MAY REFER THE MATTER TO THE MEMBERSHIP FOR ADDITIONAL CONSIDERATION OR RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE FOR INSPECTION IN THE WV VOAD MAIN OFFICE DURING NORMAL BUSINESS HOURS. ADVANCE NOTICE IS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SEC 481 (A) ADJUSTMENT 26,954 I.R.C. SECTION 481(A) ADJUSTMENT FOR CHANGE IN ACCOUNTING METHOD FROM THE MODIFIED CASH BASIS OF ACCOUNTING TO THE ACCRUAL BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION CHANGED ITS ACCOUNTING METHOD FROM THE CASH BASIS OF ACCOUNTING TO THE ACCRUAL BASIS OF ACCOUNTING IN ORDER TO BETTER IDENTIFY THE RESULTS OF OPERATIONS IN THE ACCOUNTING PERIOD, AS WELL AS TO UTILIZE THE PREFERRED ACCOUNTING METHODOLOGY OF THE UNIFORM GUIDANCE (TITLE 2 US CFR, PART 200).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 12, PART XII, LINE 1
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNY GANNAWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03042352692
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WV VOLUNTARY ORGANIZATIONS ACTIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0IN DISASTER INC
ReturnHeader/Filer/BusinessNameControlTxt0WVVO
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.219.89.82
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:09:52
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLAIR & COMPANY AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1991
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
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ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN D BLAIR JR
ReturnHeader/ReturnTs02018-11-15T11:09:52-05:00

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