Civic Intelligence

West Virginia School Boards

990 • Fiscal year 2024 • EIN 55-0461269

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 24, 2024

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

85th percentile

0.42x

Higher debt load relative to assets than 85% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.36x

Higher debt load relative to revenue than 84% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

81st percentile

28%

Faster asset growth than 81% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

1.6%

Faster revenue growth than 39% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Flat

$679,068

Flat from 2024

Net Assets

Flat

$394,960

Flat from 2024

Liabilities

Flat

$284,108

Flat from 2024

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin73rd percentile

Revenue

Flat

$781,507

Flat from 2024

Expenses

Flat

$624,590

Flat from 2024

Net Income

Flat

$156,917

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth81st 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 2024: $679,068Liabilities 2024: $284,108Net Assets 2024: $394,9602024Assets 2025: $707,460Liabilities 2025: $240,970Net Assets 2025: $466,4902025

Highlighted filing

2024

Assets$679,068
Liabilities$284,108
Net Assets$394,960
Open 2024 Filing

Operations Trend

Revenue Growth39th 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 2024: $781,507Expenses 2024: $624,590Net Income 2024: $156,9172024Revenue 2025: $699,213Expenses 2025: $627,683Net Income 2025: $71,5302025

Highlighted filing

2024

Revenue$781,507
Expenses$624,590
Net Income$156,917
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 24, 2024
Return Version
2023v5.1
Gross Receipts
$781,507
Mission and Program Overview

Mission

SEE STATEMENT 2

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$338,770$467,490▲ $128,720
Rtn Earn Endowment Incm Other Fnds$238,043$394,960▲ $156,917
Accounts Receivable$187,787$211,578▲ $23,791
Prepaid Expenses and Deferred Charges$4,324--
Total Assets$530,881$679,068▲ $148,187
Liabilities
Deferred Revenue$254,027$248,551▼ $5,476
Accounts Payable and Accrued Expenses$2,822$31,865▲ $29,043
Grants Payable$25,821--
Mortgage Notes Payable Secured by Investment Property$8,979--
Other Liabilities$1,189$3,692▲ $2,503
Total Liabilities$292,838$284,108▼ $8,730
Net Assets / Fund Balance
Total Net Assets Fund Balance$238,043$394,960▲ $156,917
Total Liabilities and Net Assets / Fund Balance$530,881$679,068▲ $148,187

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$47,736-
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
James G BrownExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$775,370
Investment Income
$6,137
Other Revenue
$0
Change in Net Assets
$156,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$360,141
Salaries, Compensation, and Employee Benefits$264,449
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$99,612$53,637-$153,249
Current Officers, Directors, Trustees, and Key Employees$87,130$46,917-$134,047
Conferences and Meetings$86,474$46,563-$133,037
Other Salaries and Wages$48,964$26,365-$75,329
Other Employee Benefits$25,792$13,888-$39,680
Occupancy$12,732$6,856-$19,588
Payroll Taxes$10,005$5,388-$15,393
Insurance$8,249$4,441-$12,690
Fees for Services Accounting$7,147$3,848-$10,995
Office Expenses$6,308$3,396-$9,704
Information Technology$4,781$2,575-$7,356
Travel$795$429-$1,224
Fees for Services Other$222$120-$342
Other Expenses$164$89-$253
Total Functional Expenses$405,982$218,608$0$624,590
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
Address
PO BOX 1008, CHARLESTON, WV 25324-1008

Signing Officer

Name
James G Brown
Title
Executive Direc
Phone
3043436264
Signed
2024-10-24
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
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 Appendix334 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/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/TotalNetAssetsFundBalanceGrp/BOYAmt0238043
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0394960
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0405982
IRS990/TotalProgramServiceRevenueAmt0775370
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0781507
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0781507
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0679068
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0429
IRS990/TravelGrp/ProgramServicesAmt0795
IRS990/TravelGrp/TotalAmt01224
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.WVSBA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES G BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum03043436264
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WV SCHOOL BOARDS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0550461269
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1008
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd0253241008
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OVIE GIBSON CPA
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/ReturnTs02024-10-24T15:21:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$679,068
Liabilities
$284,108
Net assets
$394,960
Revenue
$781,507
Expenses
$624,590
Net income
$156,917
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
2024Detailed filing. Detailed filing data is available for this year.$6.79$2.84$3.95$7.82$6.25$1.57
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