Civic Intelligence

West Virginia Funeral Directors And

990 • Fiscal year 2017 • EIN 55-0307160

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 05, 2017

400 Allen Drive Suite 20Charleston, WV 25302

(304) 345-4711

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.00x

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$94,370

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 37.7% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

31st percentile

-6.9%

Faster asset growth than 31% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-5.9%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$338,848

Down $25,298 (-6.9%) from 2016

Net Assets

Down

$338,848

Down $25,298 (-6.9%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$250,060

Down $15,757 (-5.9%) from 2016

Expenses

Up

$275,358

Up $10,713 (+4.0%) from 2016

Net Income

Down

-$25,298

Down $26,470 (-2259%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $366,077Liabilities 2012: $0Net Assets 2012: $366,0772012Assets 2013: $380,742Liabilities 2013: $0Net Assets 2013: $380,7422013Assets 2014: $391,794Liabilities 2014: $0Net Assets 2014: $391,7942014Assets 2015: $362,974Liabilities 2015: $0Net Assets 2015: $362,9742015Assets 2016: $364,146Liabilities 2016: $0Net Assets 2016: $364,1462016Assets 2017: $338,848Liabilities 2017: $0Net Assets 2017: $338,8482017Assets 2018: $334,577Liabilities 2018: $0Net Assets 2018: $334,5772018Assets 2019: $301,672Liabilities 2019: $0Net Assets 2019: $301,6722019Assets 2020: $306,698Liabilities 2020: $23,407Net Assets 2020: $283,2912020Assets 2021: $357,416Liabilities 2021: $23,407Net Assets 2021: $334,0092021Assets 2022: $356,378Liabilities 2022: $900Net Assets 2022: $355,4782022Assets 2023: $364,778Liabilities 2023: $2,800Net Assets 2023: $361,9782023Assets 2024: $347,994Liabilities 2024: $2,800Net Assets 2024: $345,1942024

Highlighted filing

2017

Assets$338,848
Liabilities$0
Net Assets$338,848

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $268,7342012Expenses 2013: $207,6062013Revenue 2014: $246,689Expenses 2014: $235,637Net Income 2014: $11,0522014Revenue 2015: $244,897Expenses 2015: $273,717Net Income 2015: -$28,8202015Revenue 2016: $265,817Expenses 2016: $264,645Net Income 2016: $1,1722016Revenue 2017: $250,060Expenses 2017: $275,358Net Income 2017: -$25,2982017Revenue 2018: $261,525Expenses 2018: $265,796Net Income 2018: -$4,2712018Revenue 2019: $253,027Expenses 2019: $285,932Net Income 2019: -$32,9052019Revenue 2020: $258,672Expenses 2020: $277,053Net Income 2020: -$18,3812020Revenue 2021: $283,216Expenses 2021: $232,498Net Income 2021: $50,7182021Revenue 2022: $310,331Expenses 2022: $288,862Net Income 2022: $21,4692022Revenue 2023: $295,819Expenses 2023: $289,319Net Income 2023: $6,5002023Revenue 2024: $285,014Expenses 2024: $301,798Net Income 2024: -$16,7842024

Highlighted filing

2017

Revenue$250,060
Expenses$275,358
Net Income-$25,298
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 5, 2017
Return Version
2016v3.0
Gross Receipts
$250,060
Mission and Program Overview

Mission

WVFDA's mission is to serve its members and the public by furthering the profession of funeral service through enhanced educational opportunity, involvement in public and private areas, and development of communications with its membership and all involved in the profession.

The WVFDA's mission is to serve its members and the public by furthering the profession of funeral service through enhanced educational opportunity, involvement in public and private areas, and development of communications with its membership and all involved in the profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$364,146$338,848▼ $25,298
Savings and Temporary Cash Investments$321,503$301,414▼ $20,089
Investments Other Securities$35,061$30,288▼ $4,773
Cash and Non-Interest-Bearing Accounts$7,582$7,146▼ $436
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$364,146$338,848▼ $25,298
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$364,146$338,848▼ $25,298
Total Liabilities and Net Assets / Fund Balance$364,146$338,848▼ $25,298

Asset Categories

AssetBook ValueDepreciationBasis
Closely Held Equity Interests$30,288--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert C KimesExecutive DirectorFT$90,740$3,630$94,370

Board Members and Trustees

NameTitle
Fred KitchenPast President
Cav ArnoldPresident-Elect
Lee PivontVice-President
Eric FithyanDistrict Governor Board Me
J Spencer FordDistrict Governor Board Me
Jerry GiffinDistrict Governor Board Me
Jonathan S CantrellDistrict Governor Board Me
Mark MaltempieDistrict Governor Board Me
Bob FieldsPresdient
JW CastoSecretary-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,000
Program Service Revenue
$184,001
Investment Income
$61,308
Other Revenue
$1,751
All Other Contributions
$3,000
Change in Net Assets
$-25,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$136,081
Other Expenses$134,777
Grants and Similar Amounts Paid$4,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$105,827
Conferences and Meetings---$55,885
Payments to Affiliates---$53,212
Other Salaries and Wages---$20,860
Office Expenses---$13,828
Payroll Taxes---$9,394
Occupancy---$5,242
Grants to Domestic Orgs---$4,500
Insurance---$3,062
Fees for Services Accounting---$2,325
Travel---$1,161
Advertising---$62
Total Functional Expenses$0$0$0$275,358
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$7,135
Total Nondeductible Lobbying and Political Cost$-6,419
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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, Part VI, Section B, line 11B

Form 990 is prepared by independent accountants and reviewed by the Executive Director before it is filed with the IRS.

Form 990, Part VI, Section B, line 12C

Any person with a possible conflict of interest (interested person) is required to disclose the existence of a potential conflict and will be given an opportunity to disclose material facts to the members of the board or committee considering the proposed transaction or arrangement. The interested person is allowed to make a presentation at the board or committee meeting, but after such presentation, he must leave the meeting during the discussion of and vote on the potential conflict.

Form 990, Part VI, Section B, line 15A

The organization used the services of a management consulting firm during the hiring process for the current Executive Director. The Executive Director signed an initial two year contract. Periodic performance evaluations are conducted by the organization's President, in consultation with the entire board of directors. Compensation decisions take into account compensation paid to similarly qualified persons employed by similar organizations. Other than the Executive Director, there are no officers or key employees who are compensated by the organization.

Form 990, Part VI, Section C, line 18

The organization's application for exemption and Form 990 are available to the public upon request.

Form 990, Part VI, Section C, line 19

The organization's governing documents and conflict of interest policy are available to the public upon request. The organization does not issue financial statements.

Filing and Contact Details

Filer

Filer Name
W Va Funeral Directors
EIN
55-0307160
Phone
3043454711
Address
400 Allen Drive Suite 20, Charleston, WV 25302

Signing Officer

Name
Robert C Kimes
Title
Executive Director
Phone
3043454711
Signed
2017-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert C Kimes
Formed
1963
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
0

Preparer

Firm
Arnett Carbis Toothman LLP
Address
P O Box 2629, Charleston, WV 25329
Preparer
Dolores Rose
Phone
3043460441
Raw XML Appendix397 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt3Secretary-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt5District Governor Board Me
IRS990/Form990PartVIISectionAGrp/TitleTxt6District Governor Board Me
IRS990/Form990PartVIISectionAGrp/TitleTxt7District Governor Board Me
IRS990/Form990PartVIISectionAGrp/TitleTxt8District Governor Board Me
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by independent accountants and reviewed by the Executive Director before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any person with a possible conflict of interest (interested person) is required to disclose the existence of a potential conflict and will be given an opportunity to disclose material facts to the members of the board or committee considering the proposed transaction or arrangement. The interested person is allowed to make a presentation at the board or committee meeting, but after such presentation, he must leave the meeting during the discussion of and vote on the potential conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization used the services of a management consulting firm during the hiring process for the current Executive Director. The Executive Director signed an initial two year contract. Periodic performance evaluations are conducted by the organization's President, in consultation with the entire board of directors. Compensation decisions take into account compensation paid to similarly qualified persons employed by similar organizations. Other than the Executive Director, there are no officers or key employees who are compensated by the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's application for exemption and Form 990 are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents and conflict of interest policy are available to the public upon request. The organization does not issue financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd01
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0311525063
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Preneed funeral trust administraton
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0West Virginia Preneed Funeral Trust Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt030286
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt079855
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0400 Allen Drive Suite 20
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Charleston
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd025302
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt066000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WV Preneed Funeral Trust Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0F
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0364146
IRS990/TotalAssetsEOYAmt0338848
IRS990/TotalAssetsGrp/BOYAmt0364146
IRS990/TotalAssetsGrp/EOYAmt0338848
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03000
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275358
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0364146
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0338848
IRS990/TotalOtherCompensationAmt03630
IRS990/TotalProgramServiceRevenueAmt0184001
IRS990/TotalReportableCompFromOrgAmt090740
IRS990/TotalRevenueGrp/ExclusionAmt061308
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0185752
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0250060
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0364146
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0338848
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd01
IRS990/TravelGrp/TotalAmt01161
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 Allen Drive Suite 20
IRS990/USAddress/CityNm0Charleston
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025302
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.wvfda.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert C Kimes
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03043454711
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0W Va Funeral Directors
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0WVAF
ReturnHeader/Filer/EIN0550307160
ReturnHeader/Filer/PhoneNum03043454711
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 Allen Drive Suite 20
ReturnHeader/Filer/USAddress/CityNm0Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025302
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0ED91445F74C3710393C15480D13C7A19B0BE5F10
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09BAAE1AE8F7C799F6A2C05DF6C6A66846D7BC49B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.12.119.47
ReturnHeader/FilingSecurityInformation/IPDt02017-12-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm013:25:03
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550486667
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Arnett Carbis Toothman LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O Box 2629
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025329
ReturnHeader/PreparerPersonGrp/PhoneNum03043460441
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dolores Rose
ReturnHeader/ReturnTs02018-01-16T10:50:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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