Civic Intelligence

West Virginia AFL-CIO Inc

EIN 55-0417680 • 501(c)5 • Charleston, WV

Profile

Labor union formed to aid workers in securing improved wages, benefits, and working conditions; assist affiliated unions; secure favorable legislation; and related.

501 Leon Sullivan WayCharleston, WV 25301

www.wvaflcio.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.01x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.00x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

44th percentile

5.0%

Higher net margin than 44% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$145,558

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Asset Growth

96th percentile

48%

Faster asset growth than 96% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

1.4%

Faster revenue growth than 31% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$164,415

Up $53,500 (+48%) from 2023

Liabilities

Up

$1,338

Up $1,296 (+3086%) from 2023

Net Assets

Up

$163,077

Up $52,204 (+47%) from 2023

Revenue

Up

$1,054,199

Up $15,048 (+1.4%) from 2023

Expenses

Down

$1,001,995

Down $101,552 (-9.2%) from 2023

Net Income

Up

$52,204

Up $116,600 (+181%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $356,366Liabilities 2011: $0Net Assets 2011: $356,3662011Assets 2012: $533,474Liabilities 2012: $0Net Assets 2012: $533,4742012Assets 2013: $518,408Liabilities 2013: $61Net Assets 2013: $518,3472013Assets 2014: $777,487Liabilities 2014: $127Net Assets 2014: $777,3602014Assets 2015: $455,609Liabilities 2015: $266Net Assets 2015: $455,3432015Assets 2016: $466,004Liabilities 2016: $84Net Assets 2016: $465,9202016Assets 2017: $222,108Liabilities 2017: $469Net Assets 2017: $221,6392017Assets 2018: $152,698Liabilities 2018: $343Net Assets 2018: $152,3552018Assets 2019: $195,221Liabilities 2019: $343Net Assets 2019: $194,8782019Assets 2020: $76,770Liabilities 2020: $13,223Net Assets 2020: $63,5472020Assets 2021: $237,371Liabilities 2021: $289Net Assets 2021: $237,0822021Assets 2022: $159,908Liabilities 2022: $2,263Net Assets 2022: $157,6452022Assets 2023: $110,915Liabilities 2023: $42Net Assets 2023: $110,8732023Assets 2024: $164,415Liabilities 2024: $1,338Net Assets 2024: $163,0772024

Highlighted filing

2024

Assets$164,415
Liabilities$1,338
Net Assets$163,077

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,261,662Expenses 2011: $1,238,467Net Income 2011: $23,1952011Expenses 2012: $1,022,6872012Expenses 2013: $1,002,1272013Revenue 2014: $1,341,531Expenses 2014: $1,082,518Net Income 2014: $259,0132014Revenue 2015: $1,384,451Expenses 2015: $1,706,468Net Income 2015: -$322,0172015Revenue 2016: $1,334,959Expenses 2016: $1,324,382Net Income 2016: $10,5772016Revenue 2017: $1,098,954Expenses 2017: $1,079,313Net Income 2017: $19,6412017Revenue 2018: $1,147,264Expenses 2018: $1,216,548Net Income 2018: -$69,2842018Revenue 2019: $1,082,851Expenses 2019: $1,040,328Net Income 2019: $42,5232019Revenue 2020: $961,982Expenses 2020: $1,118,313Net Income 2020: -$156,3312020Revenue 2021: $1,210,866Expenses 2021: $1,047,331Net Income 2021: $163,5352021Revenue 2022: $1,196,030Expenses 2022: $1,275,467Net Income 2022: -$79,4372022Revenue 2023: $1,039,151Expenses 2023: $1,103,547Net Income 2023: -$64,3962023Revenue 2024: $1,054,199Expenses 2024: $1,001,995Net Income 2024: $52,2042024

Highlighted filing

2024

Revenue$1,054,199
Expenses$1,001,995
Net Income$52,204

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.05$1.00$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$1.04$1.10$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.20$1.28$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.24$1.21$1.05$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.06$0.96$1.12$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.19$1.08$1.04$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$1.15$1.22$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$1.10$1.08$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.00$0.47$1.33$1.32$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$1.38$1.71$0.32
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$1.34$1.08$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$1.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$1.02
2011Summary only. Only limited summary data is available for this year.$0.36$0.00$0.36$1.26$1.24$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$1,054,199
Mission and Program Overview

Mission

Labor union formed to aid workers in securing improved wages, benefits, and working conditions; assist affiliated unions; secure favorable legislation; and related.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$66,094$100,473▲ $34,379
Land, Buildings, and Equipment, Net$16,500$35,579▲ $19,079
Savings and Temporary Cash Investments$25,821$25,863▲ $42
Investments Other Securities$2,500$2,500→ $0
Total Assets$110,915$164,415▲ $53,500
Liabilities
Accounts Payable and Accrued Expenses$42$1,338▲ $1,296
Total Liabilities$42$1,338▲ $1,296
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$108,944$152,671▲ $43,727
Net Assets With Donor Restrictions$1,929$10,406▲ $8,477
Total Net Assets Fund Balance$110,873$163,077▲ $52,204
Total Liabilities and Net Assets / Fund Balance$110,915$164,415▲ $53,500

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$35,579$51,071$86,650
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua D SwordPresidentFT$91,555$59,822$151,377
Andy WaltersSecretary TrFT$89,734$42,059$131,793

Board Members and Trustees

NameTitle
Brian WedgeExecutive Bo
Chuck ParkerExecutive Bo
Dan DoyleExecutive Bo
Daniel J PolingExecutive Bo
Elaine HarrisExecutive Bo
Fred AlbertExecutive Bo
Gary SouthallExecutive Bo
Heather AndersonExecutive Bo
Jesse KingExecutive Bo
Joe CarterExecutive Bo
John EpperlyExecutive Bo
Joyce GibsonExecutive Bo
Karen ShipleyExecutive Bo
Kristie SkidmoreExecutive Bo
Mike CaputoExecutive Bo
Robert BrownExecutive Bo
Revenue and Support

Revenue Composition

Contributions and Grants
$141,865
Program Service Revenue
$909,367
Investment Income
$2,042
Other Revenue
$925
All Other Contributions
$84,365
Change in Net Assets
$52,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$577,083
Other Expenses$408,601
Grants and Similar Amounts Paid$16,311
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$283,170
Other Salaries and Wages---$139,176
Payments to Affiliates---$113,674
Other Employee Benefits---$90,629
Occupancy---$59,974
Fees for Services Other---$50,779
Pension Plan Contributions---$37,632
Conferences and Meetings---$29,143
Office Expenses---$26,705
Payroll Taxes---$26,476
Fees for Services Accounting---$26,345
Grants to Domestic Orgs---$16,311
Depreciation Depletion---$11,860
Information Technology---$11,347
Travel---$10,169
Insurance---$10,134
Other Expenses---$6,892
All Other Expenses---$5,035
Interest---$637
Total Functional Expenses$0$0$0$1,001,995
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is a nonstick, nonprofit corporation affiliated with the american federation of labor and congress of industrial organizations (afl-cio). Eligibility for membership in the organization is set forth in the constitution of the west virginia afl-cio. In general, members may include local unions and other organizations chartered by or otherwise affiliated with the afl-cio; and such other similar constituency groups approved by the executive board that are located in west virginia. Applicants for membership must comply with and be subject to the requirements imposed by the organization's by-laws and the national afl-cio constitution.

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

Representatives of the organization's members elect the officers and directors to serve a four-year (4) term at the organization's quadrennial convention in accordance with the constitution and by-laws. Any delegate who has been seated in the convention in accordance with the applicable provisions of the constitution is eligible to be nominated for the offices of president and secretary-treasurer. Delegates for one of the fourteen vice-president positions must be nominated by congressional district caucuses in accordance with procedures set forth in article xiii of the constitution.

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

The organization's executive board has complete authority to conduct its affairs subject to the provisions of the organization's constitution and by-laws, the national afl-cio's constitution, and applicable laws and statutes. All amendments to the organization's by-laws shall be made by a two-thirds (2/3) majority vote of the delegates at a constitutional or special convention of the organization.

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

The organization's president and/or secretary-treasurer reviews the return with the independent accountant for completeness and accuracy when it is presented for signature. The officer(s) inform the executive board at its next meeting that the return has been filed, a public inspection copy has been made available in the organization's main office, and a complete copy is available for inspection by board member in the office. The officer(s) 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 15A

The president's salary and benefits are fixed by the organization's constitution and by-laws, and are subject to change through amendment to said by-laws by vote of the delegates at the quadrennial convention. A committee of the executive board is charged with making any such compensation recommendations to the convention for approval, rejection or amendment.

Form 990, Page 6, Part VI, Line 15B

The same compensation approval process described for the president is also applied to the secretary-treasurer, the organization's only other elected paid officer.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
West Virginia Afl-cio Inc
EIN
55-0417680
Phone
3043443557
Address
501 LEON SULLIVAN WAY, CHARLESTON, WV 25301

Signing Officer

Name
Joshua D Sword
Title
President
Phone
3043443557
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua D Sword
Formed
1957
Legal Domicile
Wv
Voting Board Members
16
Independent Board Members
14
Employees
6
Volunteers
14

Preparer

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

Additional Explanations

Form 990, Page 1, Part I, Line 6

Non-officer members of the executive board serve without compensation.

Form 990, Part XI, Line 9

Tfr from irc sec 501(c)(2) subsidiary 0

Raw XML AppendixShowing 400 of 710 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/TitleTxt13EXECUTIVE BO
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0WV AFL-CIO COMMITTEE ON POLITICAL EDUCATION - EDUCATION FUND: EXPENDS FUNDS FOR PRINTING, PUBLICATIONS, MEETINGS, MEDIA AIRTIME AND ASSOCIATED EDUCATIONAL ACTIVITIES WITH THE PURPOSE TO ENCOURAGE WORKERS TO REGISTER TO VOTE; TO EDUCATE AND INFORM TRADE UNION MEMBERS AND THE GENERAL PUBLIC ON THE POLITICAL ISSUES OF THE DAY, AND TO ENCOURAGE WIDESPREAD STUDY AND DISCUSSION OF SUCH ISSUES AND RELATED CANDIDATES; TO RECOMMEND APPROVAL AND DISAPPROVAL OF STATE AND LOCAL CANDIDATES AND PROPOSALS IN BOTH PRIMARY AND GENERAL ELECTIONS, AND TO GET OUT THE VOTE EACH ELECTION DAY.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NON-OFFICER MEMBERS OF THE EXECUTIVE BOARD SERVE WITHOUT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A NONSTICK, NONPROFIT CORPORATION AFFILIATED WITH THE AMERICAN FEDERATION OF LABOR AND CONGRESS OF INDUSTRIAL ORGANIZATIONS (AFL-CIO). ELIGIBILITY FOR MEMBERSHIP IN THE ORGANIZATION IS SET FORTH IN THE CONSTITUTION OF THE WEST VIRGINIA AFL-CIO. IN GENERAL, MEMBERS MAY INCLUDE LOCAL UNIONS AND OTHER ORGANIZATIONS CHARTERED BY OR OTHERWISE AFFILIATED WITH THE AFL-CIO; AND SUCH OTHER SIMILAR CONSTITUENCY GROUPS APPROVED BY THE EXECUTIVE BOARD THAT ARE LOCATED IN WEST VIRGINIA. APPLICANTS FOR MEMBERSHIP MUST COMPLY WITH AND BE SUBJECT TO THE REQUIREMENTS IMPOSED BY THE ORGANIZATION'S BY-LAWS AND THE NATIONAL AFL-CIO CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REPRESENTATIVES OF THE ORGANIZATION'S MEMBERS ELECT THE OFFICERS AND DIRECTORS TO SERVE A FOUR-YEAR (4) TERM AT THE ORGANIZATION'S QUADRENNIAL CONVENTION IN ACCORDANCE WITH THE CONSTITUTION AND BY-LAWS. ANY DELEGATE WHO HAS BEEN SEATED IN THE CONVENTION IN ACCORDANCE WITH THE APPLICABLE PROVISIONS OF THE CONSTITUTION IS ELIGIBLE TO BE NOMINATED FOR THE OFFICES OF PRESIDENT AND SECRETARY-TREASURER. DELEGATES FOR ONE OF THE FOURTEEN VICE-PRESIDENT POSITIONS MUST BE NOMINATED BY CONGRESSIONAL DISTRICT CAUCUSES IN ACCORDANCE WITH PROCEDURES SET FORTH IN ARTICLE XIII OF THE CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S EXECUTIVE BOARD HAS COMPLETE AUTHORITY TO CONDUCT ITS AFFAIRS SUBJECT TO THE PROVISIONS OF THE ORGANIZATION'S CONSTITUTION AND BY-LAWS, THE NATIONAL AFL-CIO'S CONSTITUTION, AND APPLICABLE LAWS AND STATUTES. ALL AMENDMENTS TO THE ORGANIZATION'S BY-LAWS SHALL BE MADE BY A TWO-THIRDS (2/3) MAJORITY VOTE OF THE DELEGATES AT A CONSTITUTIONAL OR SPECIAL CONVENTION OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S PRESIDENT AND/OR SECRETARY-TREASURER REVIEWS THE RETURN WITH THE INDEPENDENT ACCOUNTANT FOR COMPLETENESS AND ACCURACY WHEN IT IS PRESENTED FOR SIGNATURE. THE OFFICER(S) INFORM THE EXECUTIVE BOARD AT ITS NEXT MEETING THAT THE RETURN HAS BEEN FILED, A PUBLIC INSPECTION COPY HAS BEEN MADE AVAILABLE IN THE ORGANIZATION'S MAIN OFFICE, AND A COMPLETE COPY IS AVAILABLE FOR INSPECTION BY BOARD MEMBER IN THE OFFICE. THE OFFICER(S) WILL ALSO TYPICALLY DISCUSS WITH THE BOARD ANY SIGNIFICANT CHANGES OR OBSERVATIONS THAT COME FROM THE RETURN PREPARATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT'S SALARY AND BENEFITS ARE FIXED BY THE ORGANIZATION'S CONSTITUTION AND BY-LAWS, AND ARE SUBJECT TO CHANGE THROUGH AMENDMENT TO SAID BY-LAWS BY VOTE OF THE DELEGATES AT THE QUADRENNIAL CONVENTION. A COMMITTEE OF THE EXECUTIVE BOARD IS CHARGED WITH MAKING ANY SUCH COMPENSATION RECOMMENDATIONS TO THE CONVENTION FOR APPROVAL, REJECTION OR AMENDMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE SAME COMPENSATION APPROVAL PROCESS DESCRIBED FOR THE PRESIDENT IS ALSO APPLIED TO THE SECRETARY-TREASURER, THE ORGANIZATION'S ONLY OTHER ELECTED PAID OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE FOR INSPECTION IN THE MAIN OFFICE DURING NORMAL BUSINESS HOURS. ADVANCE NOTICE IS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TFR FROM IRC SEC 501(C)(2) SUBSIDIARY 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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