Civic Intelligence

Wv Voluntary Organizations Active in Disaster Inc

990 • Fiscal year 2021 • EIN 46-3022382

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

PO Box 178Williamson, WV 25661

(304) 553-0927

Siviq Scores

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

Liabilities / Assets

56th percentile

0.17x

Higher debt load relative to assets than 56% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.08x

Higher debt load relative to revenue than 34% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

56th percentile

16%

Higher net margin than 56% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

48th percentile

$113,894

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

78th percentile

26%

Faster asset growth than 78% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-5.2%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$4,376,932

Up $914,720 (+26%) from 2020

Net Assets

Up

$3,638,605

Up $1,186,066 (+48%) from 2020

Liabilities

Down

$738,327

Down $271,346 (-27%) from 2020

Revenue

Down

$9,425,528

Down $517,220 (-5.2%) from 2020

Expenses

Down

$7,930,810

Down $417,141 (-5.0%) from 2020

Net Income

Down

$1,494,718

Down $100,079 (-6.3%) from 2020

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 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

2021

Assets$4,376,932
Liabilities$738,327
Net Assets$3,638,605

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 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

2021

Revenue$9,425,528
Expenses$7,930,810
Net Income$1,494,718
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.0
Gross Receipts
$9,425,528
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$1,087,544$1,517,562▲ $430,018
Inventories for Sale or Use$586,485$1,460,532▲ $874,047
Accounts Receivable$1,552,523$1,228,786▼ $323,737
Land, Buildings, and Equipment, Net$166,083$90,900▼ $75,183
Prepaid Expenses and Deferred Charges$28,339$57,177▲ $28,838
Savings and Temporary Cash Investments$41,238$15,955▼ $25,283
Intangible Assets-$1,750-
Total Assets$3,462,212$4,376,932▲ $914,720
Other Assets Total-$4,270-
Liabilities
Deferred Revenue$536,326$524,707▼ $11,619
Unsecured Notes Loans Payable$268,963--
Accounts Payable and Accrued Expenses$204,384$213,620▲ $9,236
Total Liabilities$1,009,673$738,327▼ $271,346
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,452,539$3,638,605▲ $1,186,066
Total Net Assets Fund Balance$2,452,539$3,638,605▲ $1,186,066
Total Liabilities and Net Assets / Fund Balance$3,462,212$4,376,932▲ $914,720

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$90,900$82,534$173,434
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jenny GannawayExecutive DiFT$113,808$86$113,894
Ben CiscoFin. & Ops.FT$83,200$14,147$97,347

Board Members and Trustees

NameTitle
Kim TiemanChair
Kevin PeachVice Chair
Barbara ChalfantBoard Member
Forrest PalmerBoard Member
Larry MurphyBoard Member
Rev Alton B Dillard SrBoard Member
Timothy PriddyBoard Member
Dan LowtherSecretary
MARGARET O'NEALTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,423,553
Program Service Revenue
$0
Investment Income
$256
Other Revenue
$1,719
All Other Contributions
$2,515,464
Change in Net Assets
$1,494,718

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
Drugs and Medical Supplies797,710$1,277,737Fair Market Value (FMV)-cost of Goods
Clothing and Household Goods-$420,557Fair Market Value (FMV)-cost of Goods
Other Non Cash Contri Table29$362,006Fair Market Value (FMV)-prevailing Wage Rates
Real Estate Commercial1$94,500Fair Market Value (FMV)-cost Per Sq. Foot
Other Non Cash Contri Table20$50,124Fair Market Value (FMV)-prevailing Wage Rates
Other Non Cash Contri Table17$19,618Fair Market Value (FMV)-contractual Rate
Total Noncash Contributions797,777$2,224,542-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,425,528
Total Revenue per Audited Statements
$9,425,528
Total Revenue per Form 990
$9,425,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,386,918
Salaries, Compensation, and Employee Benefits$2,543,892
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,685,523$156,730-$1,842,253
All Other Expenses$782,725$270,893-$1,053,618
Other Expenses$440,232$8,805-$449,037
Travel$336,165$7,561-$343,726
Other Employee Benefits$260,214$33,147-$293,361
Current Officers, Directors, Trustees, and Key Employees$195,926$15,315-$211,241
Fees for Services Other$205,792--$205,792
Payroll Taxes$181,721$15,316-$197,037
Occupancy$194,281--$194,281
Fees for Services Legal$91,538$10,558-$102,096
Office Expenses$50,571$23,837-$74,408
Fees for Services Accounting$71,975$1,825-$73,800
Insurance$58,908--$58,908
Depreciation Depletion-$23,669-$23,669
Advertising$11,769$5,053-$16,822
Total Functional Expenses$7,301,745$629,065$0$7,930,810

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,930,810
Total Expenses per Audited Statements$7,930,810
Total Expenses per Form 990$7,930,810
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
Annual disclosure for covered persons
Yes
Audit committee
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
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
3045530927
Address
PO BOX 178, WILLIAMSON, WV 25661

Signing Officer

Name
Jenny Gannaway
Title
Executive Director
Phone
3045530927
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jenny Gannaway
Formed
2014
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
9
Employees
45
Volunteers
9

Preparer

Firm
Blair & Company
Address
179 SUMMERS ST STE 721, CHARLESTON, WV 25301
Preparer
R Gabe Rushden
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, Page 2, Part III, Line 4A

Disaster relief - the organization provides and organizes support for victims of a major disasters. One such disaster occurred on june 23, 2016, when many west virginia residents experienced historic flooding across the state. Wv voad operated this program, in part, with a community development block grant passed through the west viriginia department of health and human services, as well as contributions from individuals, other philanthropic organizations, and corporate donors. In 2021, wv voad continued its work in preparedness, response, and recovery; including assistance to families affected by a february adn march 2021flood event (dr-4605) that affected residents of mingo, wayne, cabell, and kanawha counties. Further, wv voad responded to the covid-19 pandemic by distributing personal protective equipment, food, and sanitation supplies to individuals and families. A total of 485 disaster cases were actively managed in 2021 related to the dr-4605 disaster, and 82 cases throughout the state. Wv voad also provided relief and assistance to 162 individual agencies in response to the covid-19 pandemic.

Form 990, Part IX, Line 24E

Contract labor 412,130 0 0 mobile homes - partic 328,300 0 0 fraud loss 0 270,893 0 participant exp- bridge 33,922 0 0 participant exp- home 7,495 0 0 suppl & othr- disaster 878 0 0 total 782,725 270,893 0

Form 990, Part XI, Line 9

Subsequent to the preparation of the 2020 form 990, management determined that amounts initially recognized as in-kind contributions of goods and inventory at december 31, 2020 of 258,136 provided no value in accordance with the organization's mission. As such, inventory and net assets were overstated at year-end in the 2020 return in comparison to the audited financial statements. Additionally in the year ended december 31, 2021, management determined that intangible assets capitalized in the year ended december 31, 2020 were recognized eroneously. The adjustment recognized an additional 49,760 of expense in the year then ended, thus decreasing net assets in the same amount at december 31, 2021.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
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IRS990/MissionDesc0WV 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.
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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. WV VOAD AND ITS AFFILIATES COMPLETED 16 BRIDGE PROJECTS IN 2021, WITH 13 INDIVIDUAL PROJECTS IN PROCESS AT YEAR-END.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02533323
IRS990/ProgSrvcAccomActy3Grp/Desc0HOUSING PROJECT - WV VOAD COORDINATES THE REBUILDING AND/OR REHABILITATION AND RECONSTRUCTION OF APPROXIMATELY 345 HOMES AS A COMPONENT OF THE RISE PROGRAM. THE GOAL OF THE PROGRAM IS TO PROVIDE ASSISTANCE FOR HOUSING RECONSTRUCTION, NEW CONSTRUCTION, REHABILITATION, MITIGATION, AND CRITICAL SITE CONDITIONS THAT WERE DESTROYED OR DAMAGED IN THE 2016 FLOODS. WV VOAD PARTNERS WITH DISASTER RESPONSE AGENCIES, STATE AND LOCAL OFFICIALS,FEDERAL AGENCIES AND OTHER PHILANTHROPIC ORGANIZATIONS TO COORDINATE VOLUNTEERS, EQUIPMENT AND BUILDING MATERIALS WITH NO COST TO WV FAMILIES. IN 2021, WV VOAD COMPLETED 13 HOME CONSTRUCTION AND/OR REHABILITATION PROJECTS. 7 INDIVIDUAL PROJECTS WERE IN PROCESS AT YEAR-END.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CANCELLED INDEBTEDNESS - PPP 131,037 OTHER MISCELLANEOUS REVENUE 5,230
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2HEALTH INSUR
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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/ExplanationTxt1DISASTER RELIEF - THE ORGANIZATION PROVIDES AND ORGANIZES SUPPORT FOR VICTIMS OF A MAJOR DISASTERS. ONE SUCH DISASTER OCCURRED ON JUNE 23, 2016, WHEN MANY WEST VIRGINIA RESIDENTS EXPERIENCED HISTORIC FLOODING ACROSS THE STATE. WV VOAD OPERATED THIS PROGRAM, IN PART, WITH A COMMUNITY DEVELOPMENT BLOCK GRANT PASSED THROUGH THE WEST VIRIGINIA DEPARTMENT OF HEALTH AND HUMAN SERVICES, AS WELL AS CONTRIBUTIONS FROM INDIVIDUALS, OTHER PHILANTHROPIC ORGANIZATIONS, AND CORPORATE DONORS. IN 2021, WV VOAD CONTINUED ITS WORK IN PREPAREDNESS, RESPONSE, AND RECOVERY; INCLUDING ASSISTANCE TO FAMILIES AFFECTED BY A FEBRUARY ADN MARCH 2021FLOOD EVENT (DR-4605) THAT AFFECTED RESIDENTS OF MINGO, WAYNE, CABELL, AND KANAWHA COUNTIES. FURTHER, WV VOAD RESPONDED TO THE COVID-19 PANDEMIC BY DISTRIBUTING PERSONAL PROTECTIVE EQUIPMENT, FOOD, AND SANITATION SUPPLIES TO INDIVIDUALS AND FAMILIES. A TOTAL OF 485 DISASTER CASES WERE ACTIVELY MANAGED IN 2021 RELATED TO THE DR-4605 DISASTER, AND 82 CASES THROUGHOUT THE STATE. WV VOAD ALSO PROVIDED RELIEF AND ASSISTANCE TO 162 INDIVIDUAL AGENCIES IN RESPONSE TO THE COVID-19 PANDEMIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WEST 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/ExplanationTxt3WV 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/ExplanationTxt4THE 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/ExplanationTxt5IN 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/ExplanationTxt6THE 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/ExplanationTxt7CONTRACT LABOR 412,130 0 0 MOBILE HOMES - PARTIC 328,300 0 0 FRAUD LOSS 0 270,893 0 PARTICIPANT EXP- BRIDGE 33,922 0 0 PARTICIPANT EXP- HOME 7,495 0 0 SUPPL & OTHR- DISASTER 878 0 0 TOTAL 782,725 270,893 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUBSEQUENT TO THE PREPARATION OF THE 2020 FORM 990, MANAGEMENT DETERMINED THAT AMOUNTS INITIALLY RECOGNIZED AS IN-KIND CONTRIBUTIONS OF GOODS AND INVENTORY AT DECEMBER 31, 2020 OF 258,136 PROVIDED NO VALUE IN ACCORDANCE WITH THE ORGANIZATION'S MISSION. AS SUCH, INVENTORY AND NET ASSETS WERE OVERSTATED AT YEAR-END IN THE 2020 RETURN IN COMPARISON TO THE AUDITED FINANCIAL STATEMENTS. ADDITIONALLY IN THE YEAR ENDED DECEMBER 31, 2021, MANAGEMENT DETERMINED THAT INTANGIBLE ASSETS CAPITALIZED IN THE YEAR ENDED DECEMBER 31, 2020 WERE RECOGNIZED ERONEOUSLY. THE ADJUSTMENT RECOGNIZED AN ADDITIONAL 49,760 OF EXPENSE IN THE YEAR THEN ENDED, THUS DECREASING NET ASSETS IN THE SAME AMOUNT AT DECEMBER 31, 2021.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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