Civic Intelligence

Wv School Boards Association

EIN 55-0461269 • 501(c)3 • Charleston, WV

Profile

SEE STATEMENT 2

PO Box 1008Charleston, WV 25324-1008

www.wvsba.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.34x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.34x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

61st percentile

10%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

52nd percentile

4.2%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-11%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$707,460

Up $28,392 (+4.2%) from 2024

Liabilities

Down

$240,970

Down $43,138 (-15%) from 2024

Net Assets

Up

$466,490

Up $71,530 (+18%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin61st percentile

Revenue

Down

$699,213

Down $82,294 (-11%) from 2024

Expenses

Up

$627,683

Up $3,093 (+0.5%) from 2024

Net Income

Down

$71,530

Down $85,387 (-54%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$800K$600K$400K$200K$0-$200KAssets 2012: $298,608Liabilities 2012: $272,423Net Assets 2012: $26,1852012Assets 2013: $407,590Liabilities 2013: $249,703Net Assets 2013: $157,8872013Assets 2014: $409,767Liabilities 2014: $241,886Net Assets 2014: $167,8812014Assets 2015: $338,747Liabilities 2015: $229,808Net Assets 2015: $108,9392015Assets 2016: $297,365Liabilities 2016: $220,243Net Assets 2016: $77,1222016Assets 2017: $312,008Liabilities 2017: $228,891Net Assets 2017: $83,1172017Assets 2018: $251,957Liabilities 2018: $221,321Net Assets 2018: $30,6362018Assets 2019: $272,928Liabilities 2019: $250,150Net Assets 2019: $22,7782019Assets 2020: $216,588Liabilities 2020: $221,247Net Assets 2020: -$4,6592020Assets 2021: $302,980Liabilities 2021: $282,513Net Assets 2021: $20,4672021Assets 2022: $387,893Liabilities 2022: $259,203Net Assets 2022: $128,6902022Assets 2023: $530,881Liabilities 2023: $292,838Net Assets 2023: $238,0432023Assets 2024: $679,068Liabilities 2024: $284,108Net Assets 2024: $394,9602024Assets 2025: $707,460Liabilities 2025: $240,970Net Assets 2025: $466,4902025

Highlighted filing

2025

Assets$707,460
Liabilities$240,970
Net Assets$466,490
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

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

$1.0M$500K$0-$500KExpenses 2012: $534,8462012Expenses 2013: $547,5042013Revenue 2014: $607,217Expenses 2014: $577,178Net Income 2014: $30,0392014Revenue 2015: $630,965Expenses 2015: $668,789Net Income 2015: -$37,8242015Revenue 2016: $539,669Expenses 2016: $571,486Net Income 2016: -$31,8172016Revenue 2017: $603,678Expenses 2017: $599,579Net Income 2017: $4,0992017Revenue 2018: $576,791Expenses 2018: $623,144Net Income 2018: -$46,3532018Revenue 2019: $621,534Expenses 2019: $628,472Net Income 2019: -$6,9382019Revenue 2020: $632,496Expenses 2020: $660,600Net Income 2020: -$28,1042020Revenue 2021: $554,940Expenses 2021: $528,492Net Income 2021: $26,4482021Revenue 2022: $720,585Expenses 2022: $612,409Net Income 2022: $108,1762022Revenue 2023: $769,169Expenses 2023: $659,816Net Income 2023: $109,3532023Revenue 2024: $781,507Expenses 2024: $624,590Net Income 2024: $156,9172024Revenue 2025: $699,213Expenses 2025: $627,683Net Income 2025: $71,5302025

Highlighted filing

2025

Revenue$699,213
Expenses$627,683
Net Income$71,530
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$707,460
Liabilities
$240,970
Net assets
$466,490
Revenue
$699,213
Expenses
$627,683
Net income
$71,530
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.07$2.41$4.66$6.99$6.28$0.72
2024Summary only. Only limited summary data is available for this year.$6.79$2.84$3.95$7.82$6.25$1.57
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$2.93$2.38$7.69$6.60$1.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$2.59$1.29$7.21$6.12$1.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$2.83$0.20$5.55$5.28$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$2.21$0.05$6.32$6.61$0.28
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$2.50$0.23$6.22$6.28$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$2.21$0.31$5.77$6.23$0.46
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$2.29$0.83$6.04$6.00$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.97$2.20$0.77$5.40$5.71$0.32
2015Detailed filing. Detailed filing data is available for this year.$3.39$2.30$1.09$6.31$6.69$0.38
2014Detailed filing. Detailed filing data is available for this year.$4.10$2.42$1.68$6.07$5.77$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$2.50$1.58$5.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$2.72$0.26$5.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$699,213
Mission and Program Overview

Mission

SEE STATEMENT 2

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$467,490$581,802▲ $114,312
Rtn Earn Endowment Incm Other Fnds$394,960$466,490▲ $71,530
Accounts Receivable$211,578$125,658▼ $85,920
Total Assets$679,068$707,460▲ $28,392
Liabilities
Deferred Revenue$248,551$218,620▼ $29,931
Accounts Payable and Accrued Expenses$31,865$18,658▼ $13,207
Other Liabilities$3,692$3,692→ $0
Total Liabilities$284,108$240,970▼ $43,138
Net Assets / Fund Balance
Total Net Assets Fund Balance$394,960$466,490▲ $71,530
Total Liabilities and Net Assets / Fund Balance$679,068$707,460▲ $28,392

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$47,736-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Howard OCullExecutive Director
James G BrownFormer Executive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$674,004
Investment Income
$25,209
Other Revenue
$0
Change in Net Assets
$71,530
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$354,993
Salaries, Compensation, and Employee Benefits$272,690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$162,821$87,673-$250,494
Current Officers, Directors, Trustees, and Key Employees$85,387$45,978-$131,365
Other Salaries and Wages$49,126$26,452-$75,578
Other Employee Benefits$32,689$17,601-$50,290
Fees for Services Legal$27,690$14,910-$42,600
Occupancy$20,844$11,224-$32,068
Payroll Taxes$10,047$5,410-$15,457
Office Expenses$5,135$2,765-$7,900
Fees for Services Accounting$2,724$1,466-$4,190
Insurance$2,495$1,343-$3,838
Travel$1,298$698-$1,996
Information Technology$1,226$660-$1,886
Other Expenses$389$209-$598
Fees for Services Other$238$129-$367
Fees for Services Lobbying$195$105-$300
Total Functional Expenses$407,995$219,688$0$627,683
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities - Payroll & Other$3,692
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 governing body review Part VI line 11

“Minutes are kept for every meeting of the governing body of the West Virginia School Boards Assoc. No review was conducted or will be conducted.”

Governing documents etc available to public Part VI line 19

“No documents are available to the public”

Filing and Contact Details

Filer

Filer Name
Wv School Boards Association
EIN
55-0461269
In Care Of
% Howard OCull
Phone
3043460571
Address
PO BOX 1008, CHARLESTON, WV 25324-1008

Signing Officer

Name
Howard Ocull
Title
Executive Director
Phone
3043436264
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Wv
Voting Board Members
0
Independent Board Members
0
Employees
2

Preparer

Firm
Ovie Gibson CPA Ac
Address
207 TENNESSEE AVENUE, CHARLESTON, WV 25302
Preparer
Ovie D Gibson CPA
Phone
3043436264
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Adjustment of $47 related to retirement and life insurance payments.”

Raw XML Appendix359 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0479989
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IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0false
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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt047736
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other Liabilities - Payroll & Other
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Minutes are kept for every meeting of the governing body of the West Virginia School Boards Assoc. No review was conducted or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents are available to the public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Adjustment of $47 related to retirement and life insurance payments.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0699213
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD OCULL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03043436264
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WV SCHOOL BOARDS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0550461269
ReturnHeader/Filer/InCareOfNm0% Howard OCull
ReturnHeader/Filer/PhoneNum03043460571
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1008
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550697521
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OVIE GIBSON CPA AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0207 TENNESSEE AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025302
ReturnHeader/PreparerPersonGrp/PhoneNum03043436264
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0OVIE D GIBSON CPA
ReturnHeader/ReturnTs02025-11-13T14:24:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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