Civic Intelligence

Beckley Board of Realtors Inc

EIN 55-0639570 • 501(c)6 • Beckley, WV

Profile

To unite those engaged in the recognized branches of the real estate profession for the purpose of exerting a beneficial influence upon the profession and related interests. To promote and maintain high standards of conduct in the real estate profession as expressed in the code of ethics of the national association of real tors@. To provide a unified medium for real estate owners and those engaged in the real estate profession whereby their interests may be safeguarded and advanced. To further the interests of home and other real property ownership. To unite those engaged in the real estate profession in this community with the west virginia association of realtors and the national association of realtors, thereby furthering their own objectives throughout the state of west virginia and the nation and obtaining the benefits and privileges of membership therein. To designate, for the benefit of the public, individuals authorized to use the terms realtor and realtors as licensed, prescri

201 Powerline DriveBeckley, WV 25801

bbor.wv.com

Siviq Scores

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

Liabilities / Assets

89th percentile

0.41x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

0.62x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$25,217

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

4.7%

Faster revenue growth than 59% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$439,299

Up $78,763 (+22%) from 2023

Liabilities

Up

$179,584

Up $48,892 (+37%) from 2023

Net Assets

Up

$259,715

Up $29,871 (+13%) from 2023

Revenue

Up

$288,077

Up $12,877 (+4.7%) from 2023

Expenses

Up

$258,206

Up $33,281 (+15%) from 2023

Net Income

Down

$29,871

Down $20,404 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $95,876Liabilities 2017: $816Net Assets 2017: $95,0602017Assets 2018: $90,803Liabilities 2018: $2,075Net Assets 2018: $88,7282018Assets 2019: $97,134Liabilities 2019: $2,391Net Assets 2019: $94,7432019Assets 2020: $223,836Liabilities 2020: $95,186Net Assets 2020: $128,6502020Assets 2021: $253,521Liabilities 2021: $106,484Net Assets 2021: $147,0372021Assets 2022: $305,192Liabilities 2022: $125,623Net Assets 2022: $179,5692022Assets 2023: $360,536Liabilities 2023: $130,692Net Assets 2023: $229,8442023Assets 2024: $439,299Liabilities 2024: $179,584Net Assets 2024: $259,7152024

Highlighted filing

2024

Assets$439,299
Liabilities$179,584
Net Assets$259,715

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $178,393Expenses 2017: $176,656Net Income 2017: $1,7372017Revenue 2018: $179,287Expenses 2018: $185,619Net Income 2018: -$6,3322018Revenue 2019: $203,771Expenses 2019: $197,756Net Income 2019: $6,0152019Revenue 2020: $233,929Expenses 2020: $187,482Net Income 2020: $46,4472020Revenue 2021: $248,722Expenses 2021: $230,335Net Income 2021: $18,3872021Revenue 2022: $258,589Expenses 2022: $226,057Net Income 2022: $32,5322022Revenue 2023: $275,200Expenses 2023: $224,925Net Income 2023: $50,2752023Revenue 2024: $288,077Expenses 2024: $258,206Net Income 2024: $29,8712024

Highlighted filing

2024

Revenue$288,077
Expenses$258,206
Net Income$29,871

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 1, 2025
Return Version
2024v5.0
Gross Receipts
$292,554
Mission and Program Overview

Mission

The beckley board of realtors, inc. (the organization") is a nonprofit corporation formed for the purpose of uniting those engaged in the recognized branches of the real estate profession within raleigh county, west virginia, and the surrounding areas. The organization promotes standards of conduct in the real estate profession and provides a medium for real estate owners, realtors, appraisers, and mortgagors whereby their interests may be safeguarded and advanced.

To unite those engaged in the recognized branches of the real estate profession for the purpose of exerting a beneficial influence upon the profession and related interests. To promote and maintain high standards of conduct in the real estate profession as expressed in the code of ethics of the national association of realtors. To provide a unified medium for real estate owners and those engaged in the real estate profession whereby their interests may be safeguarded and advanced. To further the interests of home and other real property ownership. To unite those engaged in the real estate profession in this community with the west virginia association of realtors and the national association of realtors, thereby furthering their own objectives throughout the state of west virginia and the nation and obtaining the benefits and privileges of membership therein. To designate, for the benefit of the public, individuals authorized to use the terms realtor and realtors as licensed, prescribe

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$210,764$306,734▲ $95,970
Land, Buildings, and Equipment, Net$52,890$64,616▲ $11,726
Prepaid Expenses and Deferred Charges$69,747$42,460▼ $27,287
Accounts Receivable$27,135$25,489▼ $1,646
Total Assets$360,536$439,299▲ $78,763
Liabilities
Deferred Revenue$124,612$134,757▲ $10,145
Accounts Payable and Accrued Expenses$6,080$44,827▲ $38,747
Total Liabilities$130,692$179,584▲ $48,892
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$212,927$244,690▲ $31,763
Net Assets With Donor Restrictions$16,917$15,025▼ $1,892
Total Net Assets Fund Balance$229,844$259,715▲ $29,871
Total Liabilities and Net Assets / Fund Balance$360,536$439,299▲ $78,763

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$59,387$91,686$151,073
Other Land Buildings$229$18,155$18,384
Land$5,000-$5,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly D CoxExecutive ofFT$25,217$25,217
Amanda FagioExecutive ofFT$24,598$24,598

Board Members and Trustees

NameTitle
Christy ShortDirector
Kenny BryantDirector
Makenzie HalsteadDirector
Kevin Rasmussen2nd Vice Pre
Cathy SmithFormer Pres.
Aj SparacinoPresent Pres
Laura CollinsSecretary
Marla SinkoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,997
Program Service Revenue
$248,261
Investment Income
$5,450
Other Revenue
$30,369
All Other Contributions
$3,997
Change in Net Assets
$29,871

Audited Revenue Reconciliation

Revenue per Audited Statements
$288,077
Total Revenue per Audited Statements
$288,077
Total Revenue per Form 990
$288,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,252
Salaries, Compensation, and Employee Benefits$55,554
Grants and Similar Amounts Paid$14,400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$49,815--$49,815
Information Technology$29,598--$29,598
Travel$19,646--$19,646
Grants to Domestic Orgs$14,400--$14,400
All Other Expenses$12,348--$12,348
Other Expenses$8,301--$8,301
Occupancy$6,600--$6,600
Depreciation Depletion$6,324--$6,324
Payroll Taxes$5,739--$5,739
Insurance$5,592--$5,592
Fees for Services Accounting$4,976--$4,976
Office Expenses$4,323--$4,323
Fees for Services Legal$3,966--$3,966
Advertising$1,972--$1,972
Total Functional Expenses$258,206$0$0$258,206

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$258,206
Total Expenses per Audited Statements$258,206
Total Expenses per Form 990$258,206
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$12,987
Gaming Direct Expenses$4,477
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
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

Subsequent to the original filing of the return on november 17, 2025 the board of directors were provided a copy of the return along with a memorandum from the preparer discussing a board review process and the importance of it. Furhter, a document was provided by the preparer from his tax research software outlining a process and important issues to consider in their review. Both of these documents are attached to this amended return. These attachements are as follows: - 24memo regarding distribtuion for review of form 990 - 24 board review of form 990 checklist

Form 990, Page 6, Part VI, Line 12C

Bbor leaders with actual or potential conflicts of interest must immediately disclose all facts material to the actual or potential conflict of lnterest at the outset of any discussions by bbor pertaining to the business. The leader shall immediately refrain from any action that may affect bbor's decision to participate with the business. Such leaders shall be excused from such discussions unless otherwise requested by the board of directors and shall respond to all questions asked of them. They shall not participate in or be permitted to hear the discussion of the matter except to disclose all facts and respond to questions. Such leader shall not attempt to exert any personal influence with respect to the matter, either in or outside of the meeting. Furthermore, no leader with a conflict of interest may vote on any matter in which the leader has a conflict of interest and will not be permitted to be present in the meeting room when any vote is taken on the matter. Minutes of meetings shall reflect that nay such disclosure was made, shall contain the facts material to the conflict of interest, that the leader was excused from the discussion of the matter and that the leader did not vote on the matter. In the event it is not entirely clear that a conflict of interest exists, the leader with the potential conflict of interest shall disclose the circumstances at the onset of any discussion and the decision-making body will determine whether there exists a conflict of interest that is subject to this policy.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Beckley Board of Realtors Inc
EIN
55-0639570
Phone
3042528366
Address
201 POWERLINE DRIVE, BECKLEY, WV 25801

Signing Officer

Name
Aj Sparacino
Title
Present Pres. 2025
Phone
3042528366
Signed
2025-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aj Sparacino
Formed
1971
Legal Domicile
Wv
Voting Board Members
8
Independent Board Members
8
Employees
2

Preparer

Firm
Collins & Company
Address
PO BOX 45, WHITE SULPHUR SPRING, WV 24986
Preparer
Mark a Collins
Phone
3046738239
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

This return is amneded with respect to have provided the board of directors an opportunity to review the form 990 prior to the filing of this amendment.see board review process at part vi, lin 11b regarding review process.

FORM 990 - ORGANIZATION'S MISSION

To unite those engaged in the recognized branches of the real estate profession for the purpose of exerting a beneficial influence upon the profession and related interests. To promote and maintain high standards of conduct in the real estate profession as expressed in the code of ethics of the national association of real tors@. To provide a unified medium for real estate owners and those engaged in the real estate profession whereby their interests may be safeguarded and advanced. To further the interests of home and other real property ownership. To unite those engaged in the real estate profession in this community with the west virginia association of realtors and the national association of realtors, thereby furthering their own objectives throughout the state of west virginia and the nation and obtaining the benefits and privileges of membership therein. To designate, for the benefit of the public, individuals authorized to use the terms realtor and realtors as licensed, prescribed, and controlled by the national association of realtors.

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IRS990/MissionDesc0TO UNITE THOSE ENGAGED IN THE RECOGNIZED BRANCHES OF THE REAL ESTATE PROFESSION FOR THE PURPOSE OF EXERTING A BENEFICIAL INFLUENCE UPON THE PROFESSION AND RELATED INTERESTS. TO PROMOTE AND MAINTAIN HIGH STANDARDS OF CONDUCT IN THE REAL ESTATE PROFESSION AS EXPRESSED IN THE CODE OF ETHICS OF THE NATIONAL ASSOCIATION OF REAL TORS@. TO PROVIDE A UNIFIED MEDIUM FOR REAL ESTATE OWNERS AND THOSE ENGAGED IN THE REAL ESTATE PROFESSION WHEREBY THEIR INTERESTS MAY BE SAFEGUARDED AND ADVANCED. TO FURTHER THE INTERESTS OF HOME AND OTHER REAL PROPERTY OWNERSHIP. TO UNITE THOSE ENGAGED IN THE REAL ESTATE PROFESSION IN THIS COMMUNITY WITH THE WEST VIRGINIA ASSOCIATION OF REALTORS AND THE NATIONAL ASSOCIATION OF REALTORS, THEREBY FURTHERING THEIR OWN OBJECTIVES THROUGHOUT THE STATE OF WEST VIRGINIA AND THE NATION AND OBTAINING THE BENEFITS AND PRIVILEGES OF MEMBERSHIP THEREIN. TO DESIGNATE, FOR THE BENEFIT OF THE PUBLIC, INDIVIDUALS AUTHORIZED TO USE THE TERMS REALTOR AND REALTORS AS LICENSED, PRESCRI
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IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/Desc1NATIONAL AR DUES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CONTINUING EDUCATION
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
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IRS990/OtherRevenueMiscGrp/Desc2RPAC DONATIONS
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IRS990/ProgramServiceRevenueGrp/Desc1MLS SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER RENTS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS RETURN IS AMNEDED WITH RESPECT TO HAVE PROVIDED THE BOARD OF DIRECTORS AN OPPORTUNITY TO REVIEW THE FORM 990 PRIOR TO THE FILING OF THIS AMENDMENT.SEE BOARD REVIEW PROCESS AT PART VI, LIN 11B REGARDING REVIEW PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO UNITE THOSE ENGAGED IN THE RECOGNIZED BRANCHES OF THE REAL ESTATE PROFESSION FOR THE PURPOSE OF EXERTING A BENEFICIAL INFLUENCE UPON THE PROFESSION AND RELATED INTERESTS. TO PROMOTE AND MAINTAIN HIGH STANDARDS OF CONDUCT IN THE REAL ESTATE PROFESSION AS EXPRESSED IN THE CODE OF ETHICS OF THE NATIONAL ASSOCIATION OF REAL TORS@. TO PROVIDE A UNIFIED MEDIUM FOR REAL ESTATE OWNERS AND THOSE ENGAGED IN THE REAL ESTATE PROFESSION WHEREBY THEIR INTERESTS MAY BE SAFEGUARDED AND ADVANCED. TO FURTHER THE INTERESTS OF HOME AND OTHER REAL PROPERTY OWNERSHIP. TO UNITE THOSE ENGAGED IN THE REAL ESTATE PROFESSION IN THIS COMMUNITY WITH THE WEST VIRGINIA ASSOCIATION OF REALTORS AND THE NATIONAL ASSOCIATION OF REALTORS, THEREBY FURTHERING THEIR OWN OBJECTIVES THROUGHOUT THE STATE OF WEST VIRGINIA AND THE NATION AND OBTAINING THE BENEFITS AND PRIVILEGES OF MEMBERSHIP THEREIN. TO DESIGNATE, FOR THE BENEFIT OF THE PUBLIC, INDIVIDUALS AUTHORIZED TO USE THE TERMS REALTOR AND REALTORS AS LICENSED, PRESCRIBED, AND CONTROLLED BY THE NATIONAL ASSOCIATION OF REALTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBSEQUENT TO THE ORIGINAL FILING OF THE RETURN ON NOVEMBER 17, 2025 THE BOARD OF DIRECTORS WERE PROVIDED A COPY OF THE RETURN ALONG WITH A MEMORANDUM FROM THE PREPARER DISCUSSING A BOARD REVIEW PROCESS AND THE IMPORTANCE OF IT. FURHTER, A DOCUMENT WAS PROVIDED BY THE PREPARER FROM HIS TAX RESEARCH SOFTWARE OUTLINING A PROCESS AND IMPORTANT ISSUES TO CONSIDER IN THEIR REVIEW. BOTH OF THESE DOCUMENTS ARE ATTACHED TO THIS AMENDED RETURN. THESE ATTACHEMENTS ARE AS FOLLOWS: - 24MEMO REGARDING DISTRIBTUION FOR REVIEW OF FORM 990 - 24 BOARD REVIEW OF FORM 990 CHECKLIST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BBOR LEADERS WITH ACTUAL OR POTENTIAL CONFLICTS OF INTEREST MUST IMMEDIATELY DISCLOSE ALL FACTS MATERIAL TO THE ACTUAL OR POTENTIAL CONFLICT OF LNTEREST AT THE OUTSET OF ANY DISCUSSIONS BY BBOR PERTAINING TO THE BUSINESS. THE LEADER SHALL IMMEDIATELY REFRAIN FROM ANY ACTION THAT MAY AFFECT BBOR'S DECISION TO PARTICIPATE WITH THE BUSINESS. SUCH LEADERS SHALL BE EXCUSED FROM SUCH DISCUSSIONS UNLESS OTHERWISE REQUESTED BY THE BOARD OF DIRECTORS AND SHALL RESPOND TO ALL QUESTIONS ASKED OF THEM. THEY SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE ALL FACTS AND RESPOND TO QUESTIONS. SUCH LEADER SHALL NOT ATTEMPT TO EXERT ANY PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER IN OR OUTSIDE OF THE MEETING. FURTHERMORE, NO LEADER WITH A CONFLICT OF INTEREST MAY VOTE ON ANY MATTER IN WHICH THE LEADER HAS A CONFLICT OF INTEREST AND WILL NOT BE PERMITTED TO BE PRESENT IN THE MEETING ROOM WHEN ANY VOTE IS TAKEN ON THE MATTER. MINUTES OF MEETINGS SHALL REFLECT THAT NAY SUCH DISCLOSURE WAS MADE, SHALL CONTAIN THE FACTS MATERIAL TO THE CONFLICT OF INTEREST, THAT THE LEADER WAS EXCUSED FROM THE DISCUSSION OF THE MATTER AND THAT THE LEADER DID NOT VOTE ON THE MATTER. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE LEADER WITH THE POTENTIAL CONFLICT OF INTEREST SHALL DISCLOSE THE CIRCUMSTANCES AT THE ONSET OF ANY DISCUSSION AND THE DECISION-MAKING BODY WILL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/USAddress/AddressLine1Txt032 CIRCLE PLACE
IRS990/USAddress/CityNm0BECKLEY
IRS990/USAddress/StateAbbreviationCd0WV
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IRS990/VotingMembersGoverningBodyCnt08
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IRS990/WebsiteAddressTxt0BBOR.WV.COM
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AJ SPARACINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESENT PRES. 2025
ReturnHeader/BusinessOfficerGrp/PhoneNum03042528366
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BECKLEY BOARD OF REALTORS INC
ReturnHeader/Filer/BusinessNameControlTxt0BECK
ReturnHeader/Filer/EIN0550639570
ReturnHeader/Filer/PhoneNum03042528366
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 POWERLINE DRIVE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COLLINS & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 45
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHITE SULPHUR SPRING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024986
ReturnHeader/PreparerPersonGrp/PhoneNum03046738239
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A COLLINS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-01T11:28:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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