Civic Intelligence

Buckhannon-Upshur Work Adjustment Center Inc

EIN 55-0560819 • 501(c)3 • Buckhannon, WV

Profile

To provide vocational training and employment for persons with disabilities.

211 Little Sand Run RoadBuckhannon, WV 26201

www.buwac.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

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.

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

Asset Growth

76th percentile

20%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

52nd percentile

8.1%

Faster revenue growth than 52% of similar nonprofits.

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

Assets

Up

$867,317

Up $142,439 (+20%) from 2023

Liabilities

Down

$0

Down $948 (-100%) from 2023

Net Assets

Up

$867,317

Up $143,387 (+20%) from 2023

Revenue

Up

$713,526

Up $53,553 (+8.1%) from 2023

Expenses

Up

$570,139

Up $30,797 (+5.7%) from 2023

Net Income

Up

$143,387

Up $22,756 (+19%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $81,347Liabilities 2011: $57,031Net Assets 2011: $24,3162011Assets 2012: $97,389Liabilities 2012: $54,402Net Assets 2012: $42,9872012Assets 2013: $99,376Liabilities 2013: $52,474Net Assets 2013: $46,9022013Assets 2014: $43,811Liabilities 2014: $7,489Net Assets 2014: $36,3222014Assets 2015: $34,954Liabilities 2015: $892Net Assets 2015: $34,0622015Assets 2016: $109,402Liabilities 2016: $48,555Net Assets 2016: $60,8472016Assets 2017: $190,364Liabilities 2017: $26,836Net Assets 2017: $163,5282017Assets 2018: $373,894Liabilities 2018: $933Net Assets 2018: $372,9612018Assets 2019: $412,273Liabilities 2019: $6,550Net Assets 2019: $405,7232019Assets 2020: $514,480Liabilities 2020: $101Net Assets 2020: $514,3792020Assets 2021: $586,917Liabilities 2021: -$774Net Assets 2021: $587,6912021Assets 2022: $594,630Liabilities 2022: -$8,669Net Assets 2022: $603,2992022Assets 2023: $724,878Liabilities 2023: $948Net Assets 2023: $723,9302023Assets 2024: $867,317Liabilities 2024: $0Net Assets 2024: $867,3172024

Highlighted filing

2024

Assets$867,317
Liabilities$0
Net Assets$867,317

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $394,097Expenses 2011: $414,707Net Income 2011: -$20,6102011Revenue 2012: $373,527Expenses 2012: $352,915Net Income 2012: $20,6122012Revenue 2013: $350,273Expenses 2013: $346,358Net Income 2013: $3,9152013Revenue 2014: $353,099Expenses 2014: $363,679Net Income 2014: -$10,5802014Revenue 2015: $387,451Expenses 2015: $389,711Net Income 2015: -$2,2602015Revenue 2016: $442,745Expenses 2016: $415,960Net Income 2016: $26,7852016Revenue 2017: $465,797Expenses 2017: $363,116Net Income 2017: $102,6812017Revenue 2018: $651,622Expenses 2018: $442,189Net Income 2018: $209,4332018Revenue 2019: $455,982Expenses 2019: $423,220Net Income 2019: $32,7622019Revenue 2020: $633,277Expenses 2020: $524,621Net Income 2020: $108,6562020Revenue 2021: $494,696Expenses 2021: $421,384Net Income 2021: $73,3122021Revenue 2022: $542,475Expenses 2022: $526,867Net Income 2022: $15,6082022Revenue 2023: $659,973Expenses 2023: $539,342Net Income 2023: $120,6312023Revenue 2024: $713,526Expenses 2024: $570,139Net Income 2024: $143,3872024

Highlighted filing

2024

Revenue$713,526
Expenses$570,139
Net Income$143,387

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.67$0.00$8.67$7.14$5.70$1.43
2023Detailed filing. Detailed filing data is available for this year.$7.25$0.01$7.24$6.60$5.39$1.21
2022Detailed filing. Detailed filing data is available for this year.$5.95$0.09$6.03$5.42$5.27$0.16
2021Detailed filing. Detailed filing data is available for this year.$5.87$0.01$5.88$4.95$4.21$0.73
2020Detailed filing. Detailed filing data is available for this year.$5.14$0.00$5.14$6.33$5.25$1.09
2019Detailed filing. Detailed filing data is available for this year.$4.12$0.07$4.06$4.56$4.23$0.33
2018Detailed filing. Detailed filing data is available for this year.$3.74$0.01$3.73$6.52$4.42$2.09
2017Detailed filing. Detailed filing data is available for this year.$1.90$0.27$1.64$4.66$3.63$1.03
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.49$0.61$4.43$4.16$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.01$0.34$3.87$3.90$0.02
2014Summary only. Only limited summary data is available for this year.$0.44$0.07$0.36$3.53$3.64$0.11
2013Summary only. Only limited summary data is available for this year.$0.99$0.52$0.47$3.50$3.46$0.04
2012Summary only. Only limited summary data is available for this year.$0.97$0.54$0.43$3.74$3.53$0.21
2011Summary only. Only limited summary data is available for this year.$0.81$0.57$0.24$3.94$4.15$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$760,191
Mission and Program Overview

Mission

To provide vocational training and employment for persons with disabilities.

BUWAC is a vocational rehabilitation service provider offering job counseling, job training, work experience, and employment to people with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$400,197$468,400▲ $68,203
Cash and Non-Interest-Bearing Accounts$183,954$257,552▲ $73,598
Accounts Receivable$58,526$73,375▲ $14,849
Land, Buildings, and Equipment, Net$78,595$66,200▼ $12,395
Inventories for Sale or Use$3,606$1,790▼ $1,816
Total Assets$724,878$867,317▲ $142,439
Liabilities
Accounts Payable and Accrued Expenses$948$0▼ $948
Total Liabilities$948$0▼ $948
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$723,930$867,317▲ $143,387
Total Net Assets Fund Balance$723,930$867,317▲ $143,387
Total Liabilities and Net Assets / Fund Balance$724,878$867,317▲ $142,439

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,233$148,206$159,439
Equipment$23,408$102,396$125,804
Leasehold Improvements$31,559$22,597$54,156
Other Land Buildings$0$9,330$9,330
Land$0-$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jody LightPresident
Gary HarmanBoard Member
Geraldine HendersonBoard Member
Kevin SharpBoard Member
Liburn GarrisonBoard Member
Larry W DeanDirector
Mary A DeanSecretary / Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$126,914
Program Service Revenue
$543,106
Investment Income
$8,997
Other Revenue
$34,509
All Other Contributions
$292
Change in Net Assets
$143,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$427,367
Other Expenses$142,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$343,668$0$0$343,668
Current Officers, Directors, Trustees, and Key Employees$24,000$31,000$0$55,000
Payroll Taxes$28,699$0$0$28,699
Insurance$13,576$0$0$13,576
Depreciation Depletion$13,395$0$0$13,395
Occupancy$12,335$0$0$12,335
Office Expenses$6,779$0$0$6,779
Fees for Services Legal$5,250$0$0$5,250
Fees for Services Accounting$2,902$0$0$2,902
Conferences and Meetings$1,488$0$0$1,488
Other Expenses$1,472$0$0$1,472
Advertising$733$0$0$733
Total Functional Expenses$539,139$31,000$0$570,139
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Buckhannon-Upshur Work Adjustment Center Inc
EIN
55-0560819
Phone
3044724678
Address
211 Little Sand Run Road, Buckhannon, WV 26201

Signing Officer

Name
Mary A Dean
Title
Business Mgr
Phone
3044724678
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
7
Employees
22
Volunteers
7

Preparer

Firm
Strader & Associates
Address
18877 ROUTE 20 S, KANAWHA HEAD, WV 26228
Preparer
Wayne S Strader CPA
Phone
3049245840
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

The Director and Business Manager are related through marriage.

Pt VI, Line 8B

Minutes are maintained for all governing body meetings. Any committee meetings are part of the governing body meetings.

Pt VI, Line 11B

The Organization provides its governing documents, conflict of interest policy, and financial records to parties requesting such information on an appointment basis and in the presence of a Board Member, acting Director, or the Administative Assistant of the Organization.

Pt VI, Line 15A

All compensation determinations are reviewed by the Board.

Pt VI, Line 15B

All compensation determinations are reviewed by the Board.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0543106
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0In-shop woodworking program supplying products to the local community and supplying stakes to the oil and gas industry. This program employs 20-30 individuals with disabilities and training to such individuals to further their employment goals.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt034509
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt073169
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06473
IRS990/PYOtherExpensesAmt0137805
IRS990/PYOtherRevenueAmt048752
IRS990/PYProgramServiceRevenueAmt0531579
IRS990/PYRevenuesLessExpensesAmt0120631
IRS990/PYSalariesCompEmpBnftPaidAmt0401537
IRS990/PYTotalExpensesAmt0539342
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0659973
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0143387
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0543106
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0400197
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0468400
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0543106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0647212
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0515520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0468912
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0554335
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02729085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08997
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06473
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03070
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt018540
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt081174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt056671
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt071915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt057018
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt076100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0342878
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08997
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06473
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03070
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt018540
IRS990ScheduleA/InvestmentIncomeCYPct00.00600
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99400
IRS990ScheduleA/PublicSupportTotal509Amt03071963
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0624280
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0703883
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0587435
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0525930
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0630435
IRS990ScheduleA/Total509Grp/TotalAmt03071963
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03090503
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt011233
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0148206
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0159439
IRS990ScheduleD/EquipmentGrp/BookValueAmt023408
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102396
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125804
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt031559
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt022597
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt054156
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09330
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09330
IRS990ScheduleD/TotalBookValueLandBuildingsAmt066200
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Director and Business Manager are related through marriage.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Minutes are maintained for all governing body meetings. Any committee meetings are part of the governing body meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization provides its governing documents, conflict of interest policy, and financial records to parties requesting such information on an appointment basis and in the presence of a Board Member, acting Director, or the Administative Assistant of the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All compensation determinations are reviewed by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All compensation determinations are reviewed by the Board.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0724878
IRS990/TotalAssetsEOYAmt0867317
IRS990/TotalAssetsGrp/BOYAmt0724878
IRS990/TotalAssetsGrp/EOYAmt0867317
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0126914
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0539139
IRS990/TotalFunctionalExpensesGrp/TotalAmt0570139
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0948
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0948
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0723930
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0867317
IRS990/TotalProgramServiceExpensesAmt0539139
IRS990/TotalProgramServiceRevenueAmt0543106
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0586612
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0713526
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0724878
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0867317
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0211 Little Sand Run Rd
IRS990/USAddress/CityNm0Buckhannon
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026201

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