Civic Intelligence

W Virginia Oh Valley Chapter Neca Valley

990 • Fiscal year 2018 • EIN 55-0351249

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

30 Dee DriveCharleston, WV 25311

(304) 346-1331

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.04x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Net Margin

22nd percentile

-4.3%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$102,490

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 29.2% of source-year revenue.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Asset Growth

20th percentile

-8.6%

Faster asset growth than 20% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

12th percentile

-14%

Faster revenue growth than 12% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$802,617

Down $75,383 (-8.6%) from 2017

Net Assets

Down

$786,837

Down $71,921 (-8.4%) from 2017

Liabilities

Down

$15,780

Down $3,462 (-18%) from 2017

Revenue

Down

$351,411

Down $58,940 (-14%) from 2017

Expenses

Down

$366,688

Down $4,489 (-1.2%) from 2017

Net Income

Down

-$15,277

Down $54,451 (-139%) from 2017

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 2010: $847,114Liabilities 2010: $59,859Net Assets 2010: $787,2552010Assets 2011: $773,007Liabilities 2011: $45,035Net Assets 2011: $727,9722011Assets 2012: $767,051Liabilities 2012: $16,511Net Assets 2012: $750,5402012Assets 2013: $780,663Liabilities 2013: $16,550Net Assets 2013: $764,1132013Assets 2014: $849,725Liabilities 2014: $13,947Net Assets 2014: $835,7782014Assets 2015: $873,628Liabilities 2015: $10,362Net Assets 2015: $863,2662015Assets 2016: $857,786Liabilities 2016: $48,344Net Assets 2016: $809,4422016Assets 2017: $878,000Liabilities 2017: $19,242Net Assets 2017: $858,7582017Assets 2018: $802,617Liabilities 2018: $15,780Net Assets 2018: $786,8372018Assets 2019: $880,429Liabilities 2019: $19,827Net Assets 2019: $860,6022019Assets 2020: $945,347Liabilities 2020: $14,698Net Assets 2020: $930,6492020Assets 2021: $1,057,226Liabilities 2021: $69,708Net Assets 2021: $987,5182021Assets 2022: $967,518Liabilities 2022: $110,145Net Assets 2022: $857,3732022Assets 2023: $959,723Liabilities 2023: $48,072Net Assets 2023: $911,6512023Assets 2024: $1,059,516Liabilities 2024: $94,891Net Assets 2024: $964,6252024

Highlighted filing

2018

Assets$802,617
Liabilities$15,780
Net Assets$786,837

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $370,7452010Revenue 2011: $311,732Expenses 2011: $380,736Net Income 2011: -$69,0042011Revenue 2012: $361,757Expenses 2012: $344,066Net Income 2012: $17,6912012Revenue 2013: $407,218Expenses 2013: $412,327Net Income 2013: -$5,1092013Revenue 2014: $500,370Expenses 2014: $424,722Net Income 2014: $75,6482014Revenue 2015: $434,725Expenses 2015: $410,106Net Income 2015: $24,6192015Revenue 2016: $334,567Expenses 2016: $387,106Net Income 2016: -$52,5392016Revenue 2017: $410,351Expenses 2017: $371,177Net Income 2017: $39,1742017Revenue 2018: $351,411Expenses 2018: $366,688Net Income 2018: -$15,2772018Revenue 2019: $356,828Expenses 2019: $379,326Net Income 2019: -$22,4982019Revenue 2020: $350,492Expenses 2020: $335,630Net Income 2020: $14,8622020Revenue 2021: $428,740Expenses 2021: $403,792Net Income 2021: $24,9482021Revenue 2022: $438,922Expenses 2022: $419,448Net Income 2022: $19,4742022Revenue 2023: $433,703Expenses 2023: $468,249Net Income 2023: -$34,5462023Revenue 2024: $473,511Expenses 2024: $504,059Net Income 2024: -$30,5482024

Highlighted filing

2018

Revenue$351,411
Expenses$366,688
Net Income-$15,277
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$361,411
Mission and Program Overview

Mission

The west virginia-ohio valley chapter, national electrical contractors association (wv-ov neca) is dedicated to the promotion of the electrical construction and maintenance industry throughout west virginia and eastern ohio & kentucky. It's membership consists of all sizes of electrical contractors which perform work in many markets including: commercial, industrial, residential, telecommunications, low voltage, fiber optics, instrumentation, etc. The chapter is also proud to have an associate member category where businesses that serve electrical contractors and the industry, can participate in chapter activities and make a valuable contribution. Neca members actively participate in shaping the marketplace to enhance the quality of work performed, improve customer satisfaction and promote job safety. Neca also believes in the merits of fair competition, and to that end, it advocates a level playing field for all competitors.

To promote the electrical industry and to foster a harmonious working relationship with the ibew and its counterparts

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$571,927$535,883▼ $36,044
Investments in Publicly Traded Securities$248,328$225,984▼ $22,344
Accounts Receivable$7,986$18,238▲ $10,252
Cash and Non-Interest-Bearing Accounts$43,695$17,116▼ $26,579
Land, Buildings, and Equipment, Net$1,810$427▼ $1,383
Total Assets$878,000$802,617▼ $75,383
Other Assets Total$4,254$4,969▲ $715
Liabilities
Accounts Payable and Accrued Expenses$19,242$15,780▼ $3,462
Total Liabilities$19,242$15,780▼ $3,462
Net Assets / Fund Balance
Unrestricted Net Assets$858,758$786,837▼ $71,921
Total Net Assets Fund Balance$858,758$786,837▼ $71,921
Total Liabilities and Net Assets / Fund Balance$878,000$802,617▼ $75,383

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$427$53,543-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steven a AllredScy/mrgFT$102,490$102,490

Board Members and Trustees

NameTitle
James BanePresident
Jeff WilliamsonVice-president
Bobby KuboviczBoard Member
Chuck NaryBoard Member
Dan FliehmanBoard Member
Ed YahnBoard Member
Shawn DixonBoard Member
Tom BraleyBoard Member
Mike MartinTrustee
Ted BradyGovernor
Dee McbrayerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$115,941
Program Service Revenue
$0
Investment Income
$18,534
Other Revenue
$216,936
Change in Net Assets
$-15,277

Audited Revenue Reconciliation

Revenue per Audited Statements
$351,411
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-56,644
Total Revenue per Audited Statements
$294,767
Total Revenue per Form 990
$351,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$201,405
Other Expenses$165,283
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$145,904
Conferences and Meetings---$89,131
Other Employee Benefits---$43,302
Fees for Services Accounting---$15,500
Occupancy---$15,487
Payroll Taxes---$12,199
Office Expenses---$9,856
All Other Expenses---$7,776
Other Expenses---$3,050
Advertising---$1,570
Depreciation Depletion---$1,383
Fees for Services Other---$1,244
Fees for Services Legal---$305
Total Functional Expenses$0$0$0$366,688

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$366,688
Total Expenses per Audited Statements$366,688
Total Expenses per Form 990$366,688
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$3,985
Political Expenditures$3,985
Total Nondeductible Lobbying and Political Cost$3,985
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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 executive and administrative manager reviews the 990 before it is filed. A meeting is also held with the executive, administrative manager and independent auditiors to review the information on the form. A copy of the 990 is also mailed to the organization's audit committee to review. If there are any errors found an amended return is filed.

Form 990, Part VI, Section C, Line 19

Documents are available at administrative office.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Steven a. Allred - 30 dee drive, charleston, wv 25311. Shawn dixon - 3352 norwood road, huntington, wv 25705. Ted brady - 1019 young street, charleston, wv 25301. Jeff williamson - 165 enterprise drive, marietta, oh 45750. James bane - p. O. Box 338, kingmont, wv 26578. Ed yahn - 305 n. First st, martins ferry, oh 43935. Bobby kubovicz - p o box 6897, wheeling, wv 26003. Tom braley - 3352 norwood road, huntington, wv 25725. Mike martin - p o box 2503, huntington, wv 25725. Dee mcbrayer - p o box 381, scott depot, wv 25560. Chuck nary - p o box 308, pinch, wv 25156. Dan fliehman - 165 enterprise drive, marietta, oh 45750.

Filing and Contact Details

Filer

Filer Name
W Virginia Oh Valley Chapter Neca
EIN
55-0351249
Phone
3043461331
Address
30 DEE DRIVE, CHARLESTON, WV 25311

Signing Officer

Name
Steven a Allred
Title
Chapter Manager /executive Director
Phone
3043461331
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven a Allred
Formed
1950
Legal Domicile
Wv
Voting Board Members
11
Independent Board Members
0
Employees
2
Volunteers
0

Preparer

Firm
Suttle & Stalnaker Pllc
Address
1411 VIRGINIA ST E STE 100, CHARLESTON, WV 25301
Preparer
Bruce a Lawson CPA
Phone
3043434126
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes in process in selection of auditors. Finance committee of board of directors approves selection of auditors and authorizes engagement.

Financial Statement Notes

PART X, LINE 2:

On january 1, 2009, the organization adopted the provisions of asc 740-10 (formerly fasb interpretation fin 48), accounting for uncertainty in income taxes - an interpretation of fasb statement no. 109 (fin 48). Asc 740-10 requires that a tax position be recognized or derecognized when it is more-likely-than-not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon the adoption of asc 740-10 and in subsequent periods. This interpretation also provides guidance on measurement, derecognition, classification, interest and penalties, accounting for interim periods, disclosure and transition. The organization does not believe its financial statements include or reflect any uncertain tax positions at december 31, 2018.

Raw XML Appendix389 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/MissionDesc0THE WEST VIRGINIA-OHIO VALLEY CHAPTER, NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (WV-OV NECA) IS DEDICATED TO THE PROMOTION OF THE ELECTRICAL CONSTRUCTION AND MAINTENANCE INDUSTRY THROUGHOUT WEST VIRGINIA AND EASTERN OHIO & KENTUCKY. IT'S MEMBERSHIP CONSISTS OF ALL SIZES OF ELECTRICAL CONTRACTORS WHICH PERFORM WORK IN MANY MARKETS INCLUDING: COMMERCIAL, INDUSTRIAL, RESIDENTIAL, TELECOMMUNICATIONS, LOW VOLTAGE, FIBER OPTICS, INSTRUMENTATION, ETC. THE CHAPTER IS ALSO PROUD TO HAVE AN ASSOCIATE MEMBER CATEGORY WHERE BUSINESSES THAT SERVE ELECTRICAL CONTRACTORS AND THE INDUSTRY, CAN PARTICIPATE IN CHAPTER ACTIVITIES AND MAKE A VALUABLE CONTRIBUTION. NECA MEMBERS ACTIVELY PARTICIPATE IN SHAPING THE MARKETPLACE TO ENHANCE THE QUALITY OF WORK PERFORMED, IMPROVE CUSTOMER SATISFACTION AND PROMOTE JOB SAFETY. NECA ALSO BELIEVES IN THE MERITS OF FAIR COMPETITION, AND TO THAT END, IT ADVOCATES A LEVEL PLAYING FIELD FOR ALL COMPETITORS.
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IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE MAINTENA
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IRS990ScheduleD/RevenueNotReportedAmt0-56644
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0351411
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ON JANUARY 1, 2009, THE ORGANIZATION ADOPTED THE PROVISIONS OF ASC 740-10 (FORMERLY FASB INTERPRETATION FIN 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109 (FIN 48). ASC 740-10 REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON TECHNICAL MERITS. INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED UPON THE ADOPTION OF ASC 740-10 AND IN SUBSEQUENT PERIODS. THIS INTERPRETATION ALSO PROVIDES GUIDANCE ON MEASUREMENT, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING FOR INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE OR REFLECT ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevenuePerForm990Amt0351411
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE AND ADMINISTRATIVE MANAGER REVIEWS THE 990 BEFORE IT IS FILED. A MEETING IS ALSO HELD WITH THE EXECUTIVE, ADMINISTRATIVE MANAGER AND INDEPENDENT AUDITIORS TO REVIEW THE INFORMATION ON THE FORM. A COPY OF THE 990 IS ALSO MAILED TO THE ORGANIZATION'S AUDIT COMMITTEE TO REVIEW. IF THERE ARE ANY ERRORS FOUND AN AMENDED RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE AT ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STEVEN A. ALLRED - 30 DEE DRIVE, CHARLESTON, WV 25311. SHAWN DIXON - 3352 NORWOOD ROAD, HUNTINGTON, WV 25705. TED BRADY - 1019 YOUNG STREET, CHARLESTON, WV 25301. JEFF WILLIAMSON - 165 ENTERPRISE DRIVE, MARIETTA, OH 45750. JAMES BANE - P. O. BOX 338, KINGMONT, WV 26578. ED YAHN - 305 N. FIRST ST, MARTINS FERRY, OH 43935. BOBBY KUBOVICZ - P O BOX 6897, WHEELING, WV 26003. TOM BRALEY - 3352 NORWOOD ROAD, HUNTINGTON, WV 25725. MIKE MARTIN - P O BOX 2503, HUNTINGTON, WV 25725. DEE MCBRAYER - P O BOX 381, SCOTT DEPOT, WV 25560. CHUCK NARY - P O BOX 308, PINCH, WV 25156. DAN FLIEHMAN - 165 ENTERPRISE DRIVE, MARIETTA, OH 45750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGES IN PROCESS IN SELECTION OF AUDITORS. FINANCE COMMITTEE OF BOARD OF DIRECTORS APPROVES SELECTION OF AUDITORS AND AUTHORIZES ENGAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalLiabilitiesGrp/BOYAmt019242
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0225831
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IRS990/TotalVolunteersCnt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
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ReturnHeader/FilingSecurityInformation/IPTm009:16:29
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025301
ReturnHeader/PreparerPersonGrp/PhoneNum03043434126
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRUCE A LAWSON CPA
ReturnHeader/ReturnTs02019-11-18T08:12:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.09$0.96$0.47$0.50$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.96$0.05$0.91$0.43$0.47$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.11$0.86$0.44$0.42$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.07$0.99$0.43$0.40$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.93$0.35$0.34$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.86$0.36$0.38$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.02$0.79$0.35$0.37$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.86$0.41$0.37$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.05$0.81$0.33$0.39$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.86$0.43$0.41$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$0.50$0.42$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$0.41$0.41$0.01
2012Summary only. Only limited summary data is available for this year.$0.77$0.02$0.75$0.36$0.34$0.02
2011Summary only. Only limited summary data is available for this year.$0.77$0.05$0.73$0.31$0.38$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.06$0.79$0.37