Civic Intelligence

County Commissioners Association

EIN 55-0623996 • 501(c)4 • Charleston, WV

Profile

To promote and advance the general economical administration of county government as an independent organization and/or by affiliation with other official state or national organizations having a similar objective.

2007 Quarrier StreetCharleston, WV 25301

www.ccawv.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

50th percentile

0.01x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2023

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

18th percentile

-7.5%

Faster asset growth than 18% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

52%

Faster revenue growth than 87% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$475,934

Down $226,104 (-32%) from 2023

Liabilities

Down

$163

Down $4,390 (-96%) from 2023

Net Assets

Down

$475,771

Down $221,714 (-32%) from 2023

Revenue

Up

$527,138

Up $77,406 (+17%) from 2023

Expenses

Up

$748,852

Up $228,487 (+44%) from 2023

Net Income

Down

-$221,714

Down $151,081 (-214%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $288,743Liabilities 2011: $0Net Assets 2011: $288,7432011Assets 2012: $306,714Liabilities 2012: $0Net Assets 2012: $306,7142012Assets 2013: $361,322Liabilities 2013: $0Net Assets 2013: $361,3222013Assets 2014: $397,708Liabilities 2014: $2,902Net Assets 2014: $394,8062014Assets 2015: $403,347Liabilities 2015: $129Net Assets 2015: $403,2182015Assets 2016: $521,438Liabilities 2016: $4,410Net Assets 2016: $517,0282016Assets 2017: $588,705Liabilities 2017: $39Net Assets 2017: $588,6662017Assets 2018: $621,917Liabilities 2018: $3Net Assets 2018: $621,9142018Assets 2019: $701,223Liabilities 2019: $1,872Net Assets 2019: $699,3512019Assets 2020: $785,792Liabilities 2020: $3,074Net Assets 2020: $782,7182020Assets 2021: $903,818Liabilities 2021: $3,939Net Assets 2021: $899,8792021Assets 2022: $759,347Liabilities 2022: $3,485Net Assets 2022: $755,8622022Assets 2023: $702,038Liabilities 2023: $4,553Net Assets 2023: $697,4852023Assets 2024: $475,934Liabilities 2024: $163Net Assets 2024: $475,7712024

Highlighted filing

2024

Assets$475,934
Liabilities$163
Net Assets$475,771

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $334,330Expenses 2011: $305,821Net Income 2011: $28,5092011Revenue 2012: $326,303Expenses 2012: $308,332Net Income 2012: $17,9712012Revenue 2013: $387,701Expenses 2013: $333,093Net Income 2013: $54,6082013Revenue 2014: $383,090Expenses 2014: $349,606Net Income 2014: $33,4842014Revenue 2015: $431,970Expenses 2015: $423,558Net Income 2015: $8,4122015Revenue 2016: $489,936Expenses 2016: $376,126Net Income 2016: $113,8102016Revenue 2017: $439,261Expenses 2017: $367,623Net Income 2017: $71,6382017Revenue 2018: $427,373Expenses 2018: $394,125Net Income 2018: $33,2482018Revenue 2019: $473,945Expenses 2019: $396,508Net Income 2019: $77,4372019Revenue 2020: $429,225Expenses 2020: $345,858Net Income 2020: $83,3672020Revenue 2021: $442,187Expenses 2021: $325,026Net Income 2021: $117,1612021Revenue 2022: $295,350Expenses 2022: $439,367Net Income 2022: -$144,0172022Revenue 2023: $449,732Expenses 2023: $520,365Net Income 2023: -$70,6332023Revenue 2024: $527,138Expenses 2024: $748,852Net Income 2024: -$221,7142024

Highlighted filing

2024

Revenue$527,138
Expenses$748,852
Net Income-$221,714

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.76$0.00$4.76$5.27$7.49$2.22
2023Detailed filing. Detailed filing data is available for this year.$7.02$0.05$6.97$4.50$5.20$0.71
2022Detailed filing. Detailed filing data is available for this year.$7.59$0.03$7.56$2.95$4.39$1.44
2021Detailed filing. Detailed filing data is available for this year.$9.04$0.04$9.00$4.42$3.25$1.17
2020Detailed filing. Detailed filing data is available for this year.$7.86$0.03$7.83$4.29$3.46$0.83
2019Detailed filing. Detailed filing data is available for this year.$7.01$0.02$6.99$4.74$3.97$0.77
2018Detailed filing. Detailed filing data is available for this year.$6.22$0.00$6.22$4.27$3.94$0.33
2017Detailed filing. Detailed filing data is available for this year.$5.89$0.00$5.89$4.39$3.68$0.72
2016Detailed filing. Detailed filing data is available for this year.$5.21$0.04$5.17$4.90$3.76$1.14
2015Summary only. Only limited summary data is available for this year.$4.03$0.00$4.03$4.32$4.24$0.08
2014Summary only. Only limited summary data is available for this year.$3.98$0.03$3.95$3.83$3.50$0.33
2013Summary only. Only limited summary data is available for this year.$3.61$0.00$3.61$3.88$3.33$0.55
2012Summary only. Only limited summary data is available for this year.$3.07$0.00$3.07$3.26$3.08$0.18
2011Summary only. Only limited summary data is available for this year.$2.89$0.00$2.89$3.34$3.06$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$572,329
Mission and Program Overview

Mission

To promote and advance the general economical administration of county government as an independent organization and/or by affiliation with other official state or national organizations having a similar objective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$125,505$169,919▲ $44,414
Investments in Publicly Traded Securities$162,238$158,310▼ $3,928
Cash and Non-Interest-Bearing Accounts$414,295$147,705▼ $266,590
Total Assets$702,038$475,934▼ $226,104
Liabilities
Accounts Payable and Accrued Expenses$4,553$163▼ $4,390
Total Liabilities$4,553$163▼ $4,390
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$697,485$475,771▼ $221,714
Total Net Assets Fund Balance$697,485$475,771▼ $221,714
Total Liabilities and Net Assets / Fund Balance$702,038$475,934▼ $226,104

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$118,454$50,498$168,952
Equipment$32,411$18,801$51,212
Land$19,054-$19,054
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie PagliaroExecutive DiFT$112,726$112,726

Board Members and Trustees

NameTitle
Tammy TincherPresident
Agnes QueenDirector
David WorkmanDirector
Dick WaybrightDirector
Don SmithDirector
Doug RennerDirector
Gary RobertsDirector
Greg PuckettDirector
Jeff MaddoxDirector
John RebinskiDirector
Kelli SobonyaDirector
Kristie TenneyDirector
Lisa GodwinDirector
Lisa HeasleyDirector
Michael RosenauDirector
Niki GarrettDirector
Rick HandleyDirector
Scott MileyDirector
Scotty VarnerDirector
Stephen CatlettDirector
Mike FerroVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$524,841
Investment Income
$2,297
Other Revenue
$0
Change in Net Assets
$-221,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$426,863
Salaries, Compensation, and Employee Benefits$321,989
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,126$38,375-$153,501
Conferences and Meetings$127,565$23,196-$150,761
Current Officers, Directors, Trustees, and Key Employees$115,187--$115,187
Fees for Services Lobbying$59,376--$59,376
Office Expenses$34,248$8,542-$42,790
Travel$29,921--$29,921
Other Employee Benefits$19,986$6,662-$26,648
Other Expenses$14,055$4,685-$18,740
Pension Plan Contributions$11,041$3,681-$14,722
Payroll Taxes$8,948$2,983-$11,931
Occupancy$8,855$2,952-$11,807
Depreciation Depletion$6,955$2,318-$9,273
Fees for Services Legal-$3,508-$3,508
All Other Expenses$960$1,420-$2,380
Interest$585$195-$780
Total Functional Expenses$645,613$103,239$0$748,852
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
Subject to proxy tax
No
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
Yes
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, Page 6, Part VI, Line 11B

Executive director reviews completed 990 before filing. Board is notified that the 990 is available to review.

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

The board of directors annually reviews the contract and of the executive director.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
County Commissioners Association
EIN
55-0623996
Phone
3043454639
Address
2007 QUARRIER STREET, CHARLESTON, WV 25301

Signing Officer

Name
Melanie Pagliaro
Title
Executive Director
Phone
3043454639
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Pagliaro
Formed
2000
Legal Domicile
Wv
Voting Board Members
22
Independent Board Members
22
Employees
3

Preparer

Firm
Ellis & Ellis Pllc
Address
500 VIRGINIA ST E STE 1000, CHARLESTON, WV 25301
Preparer
Kimberly K Williams
Phone
3043424169
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0TO PROMOTE AND ADVANCE THE GENERAL ECONOMICAL ADMINISTRATION OF COUNTY GOVERNMENT AS AN INDEPENDENT ORGANIZATION AND/OR BY AFFILIATION WITH OTHER OFFICIAL STATE OR NATIONAL ORGANIZATIONS HAVING A SIMILAR OBJECTIVE.
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IRS990/OfficeExpensesGrp/ProgramServicesAmt034248
IRS990/OfficeExpensesGrp/TotalAmt042790
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06662
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019986
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026648
IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1LEGISLATIVE OUTREACH
IRS990/OtherExpensesGrp/Desc2TECHNOLOGY SUPPORT
IRS990/OtherExpensesGrp/Desc3REPAIR & MAINTENANCE
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IRS990/OtherExpensesGrp/TotalAmt218888
IRS990/OtherExpensesGrp/TotalAmt318740
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02983
IRS990/PayrollTaxesGrp/ProgramServicesAmt08948
IRS990/PayrollTaxesGrp/TotalAmt011931
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03681
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011041
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MELANIE PAGLIARO
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt050498
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt018801
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR REVIEWS COMPLETED 990 BEFORE FILING. BOARD IS NOTIFIED THAT THE 990 IS AVAILABLE TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE CONTRACT AND OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalRevenueGrp/ExclusionAmt02297
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0475934
IRS990/TravelGrp/ProgramServicesAmt029921
IRS990/TravelGrp/TotalAmt029921
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt022
IRS990/VotingMembersIndependentCnt022
IRS990/WebsiteAddressTxt0WWW.CCAWV.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MELANIE PAGLIARO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03043454639
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNTY COMMISSIONERS ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF WEST VIRGINIA

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