Wv Voluntary Organizations Active in Disaster Inc

“In september 2022, wv voad's management investigated transactions initiated by the organization's chief operations officer, benjamin cisco. Management concluded these transactions reflected defalcations of the organization's assets and mr. Cisco was terminated on september 28, 2022. Concurrent with the finding and mr. Cisco's termination, wv voad contacted local law enforcement who forward the investigation to the federal bureau of investigation. As a result of the investigation, on may 23, 2023 mr. Cisco pled guilty to two counts of wire fraud. Mr. Cisco admitted to defrauding wv voad of 877,091 intended for suffering west virginians. Wv voad's board engaged an independent certified public accounting firm to summarize the fraudulent transactions. Mr. Cisco's embezzlement scheme included defalcations of 2,319 in 2018; 84,472 in 2019; 187,245 in 2020; 282,016 in 2021; and 321,040 in 2022. On june 22, 2023, wv voad received insurance proceeds of 874,591.”

“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.”

“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.”

“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.”

“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.”

“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.”

“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.”

“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 2022, wv voad continued its work in preparedness, response, and recovery; including assistance to families affected by a august 2022 flood event that affected residents of mcdowell, jackson, fayette, wayne, cabell, and kanawha counties. Further, wv voad distributed personal protective equipment, food, and sanitation supplies to individuals and families. A total of 1,008 disaster cases were actively managed in 2022 throughout the state.”

“Embezzlement loss 321,040 0 0 property acquisition 145,875 0 0 bonding insurance 57,813 0 0 water filtration 51,880 0 0 hvac repair 38,964 0 0 warehouse 22,846 0 0 other expenses 18,507 0 0 small equipment & tools 11,657 0 0 utility reallocation 9,908 0 0 portable toilets 5,571 0 0 asbestos abatement 5,140 0 0 demolition fees 5,000 0 0 total 694,201 0 0”

“Prior period adjustments - prior period adjustments totaling (40,330), as presented on part xi, line 8, reflect capitalized expenditures in 2021 and prior years which were recharacterized as expenses from an embezzelment loss, as described on schedule o.”