Civic Intelligence

West Virginia School Boards

990 • Fiscal year 2018 • EIN 55-0461269

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 14, 2018

Organization ProfileWWW.WVSBA.ORG
PO Box 1008Charleston, WV 25324-1008

(304) 346-0571

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.88x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.38x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

23rd percentile

-8.0%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$134,598

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 23.3% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

10th percentile

-19%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

-4.5%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$251,957

Down $60,051 (-19%) from 2017

Net Assets

Down

$30,636

Down $52,481 (-63%) from 2017

Liabilities

Down

$221,321

Down $7,570 (-3.3%) from 2017

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin23rd percentile

Revenue

Down

$576,791

Down $26,887 (-4.5%) from 2017

Expenses

Up

$623,144

Up $23,565 (+3.9%) from 2017

Net Income

Down

-$46,353

Down $50,452 (-1231%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$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

2018

Assets$251,957
Liabilities$221,321
Net Assets$30,636
Open 2018 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$576,791
Expenses$623,144
Net Income-$46,353
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$576,791
Mission and Program Overview

Mission

SEE STATEMENT 2

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$166,336$150,583▼ $15,753
Cash and Non-Interest-Bearing Accounts$115,714$78,264▼ $37,450
Rtn Earn Endowment Incm Other Fnds$83,117$30,636▼ $52,481
Land, Buildings, and Equipment, Net$27,975$23,110▼ $4,865
Prepaid Expenses and Deferred Charges$1,983--
Total Assets$312,008$251,957▼ $60,051
Liabilities
Deferred Revenue$200,392$187,159▼ $13,233
Mortgage Notes Payable Secured by Investment Property$28,360$26,736▼ $1,624
Accounts Payable and Accrued Expenses$139$7,426▲ $7,287
Total Liabilities$228,891$221,321▼ $7,570
Net Assets / Fund Balance
Total Net Assets Fund Balance$83,117$30,636▼ $52,481
Total Liabilities and Net Assets / Fund Balance$312,008$251,957▼ $60,051

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,110$24,626-
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Howard OcullExecutive DirectorFT$134,598$134,598
Revenue and Support

Revenue Composition

Contributions and Grants
$25,000
Program Service Revenue
$551,791
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-46,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$346,856
Salaries, Compensation, and Employee Benefits$276,288
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$93,130$50,147-$143,277
Current Officers, Directors, Trustees, and Key Employees$89,390$48,133-$137,523
Other Salaries and Wages$45,893$24,711-$70,604
Fees for Services Legal$31,818$17,133-$48,951
Other Employee Benefits$19,717$10,617-$30,334
Fees for Services Management$19,512$10,507-$30,019
Occupancy$16,900$9,100-$26,000
Pension Plan Contributions$14,031$7,555-$21,586
Office Expenses$12,340$6,645-$18,985
Payroll Taxes$10,557$5,684-$16,241
Payments to Affiliates$9,594$5,166-$14,760
Fees for Services Lobbying$5,233$2,817-$8,050
Depreciation Depletion$3,162$1,703-$4,865
Travel$2,899$1,561-$4,460
Insurance$2,677$1,441-$4,118
Other Expenses$2,371$1,276-$3,647
Fees for Services Accounting$1,788$962-$2,750
Interest$750$350-$1,100
All Other Expenses$285$153-$438
Total Functional Expenses$405,081$218,063$0$623,144
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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 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
Address
PO BOX 1008, CHARLESTON, WV 25324-1008

Signing Officer

Name
Howard Ocull
Title
Executive Direc
Phone
3043460571
Signed
2018-11-14
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 D Gibson CPA AC
Address
207 Tennessee Ave, Charleston, WV 25302
Preparer
Ovie D Gibson CPA AC
Phone
3043436264
Supplemental Narrative

Additional Explanations

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

“Accrued paid time off was written off to Unrestricted Fund Balance during the year since the amount that wasrecorded is no longer valid or necessary -amount of 27,971Restricted funds were expended during the year and not recorded on the statement of expenditures since they were agency funds and not a part of the operations of the School Board Association - amount of (49089)”

Raw XML Appendix365 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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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/ExplanationTxt2Accrued paid time off was written off to Unrestricted Fund Balance during the year since the amount that wasrecorded is no longer valid or necessary -amount of 27,971Restricted funds were expended during the year and not recorded on the statement of expenditures since they were agency funds and not a part of the operations of the School Board Association - amount of (49089)
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/TotalContributionsAmt025000
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0218063
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0405081
IRS990/TotalFunctionalExpensesGrp/TotalAmt0623144
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0228891
IRS990/TotalLiabilitiesEOYAmt0221321
IRS990/TotalLiabilitiesGrp/BOYAmt0228891
IRS990/TotalLiabilitiesGrp/EOYAmt0221321
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt083117
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030636
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0405081
IRS990/TotalProgramServiceRevenueAmt0551791
IRS990/TotalReportableCompFromOrgAmt0134598
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0551791
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0576791
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0312008
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0251957
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01561
IRS990/TravelGrp/ProgramServicesAmt02899
IRS990/TravelGrp/TotalAmt04460
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.WVSBA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD OCULL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum03043460571
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WV SCHOOL BOARDS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0550461269
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1008
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId05513072018319pqq0cjg
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.76.12.155
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTm016:42:54
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ovie D Gibson CPA AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0207 Tennessee Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025302
ReturnHeader/PreparerPersonGrp/PhoneNum03043436264
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ovie D Gibson CPA AC
ReturnHeader/ReturnTs02018-11-15T14:06:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$251,957
Liabilities
$221,321
Net assets
$30,636
Revenue
$576,791
Expenses
$623,144
Net income
-$46,353
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
2018Detailed filing. Detailed filing data is available for this year.$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