Civic Intelligence

Larry Joe Harless Community Center Fdn Inc

EIN 55-0749741 • 501(c)3 • Gilbert, WV

Profile

To staff and maintain a community center in southern west virginia for the benefit of the general public.

P O Box 1210Gilbert, WV 25621

n/A

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$46,500

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,786,724

Up $324,504 (+22%) from 2023

Liabilities

Down

$17,037

Down $10,741 (-39%) from 2023

Net Assets

Up

$1,769,687

Up $335,245 (+23%) from 2023

Revenue

Up

$1,200,562

Up $128,785 (+12%) from 2023

Expenses

Down

$888,525

Down $124,568 (-12%) from 2023

Net Income

Up

$312,037

Up $253,353 (+432%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $613,948Liabilities 2010: $46,672Net Assets 2010: $567,2762010Assets 2011: $529,443Liabilities 2011: $32,112Net Assets 2011: $497,3312011Assets 2012: $544,404Liabilities 2012: $32,891Net Assets 2012: $511,5132012Assets 2013: $416,519Liabilities 2013: $39,298Net Assets 2013: $377,2212013Assets 2014: $420,990Liabilities 2014: $17,976Net Assets 2014: $403,0142014Assets 2015: $675,998Liabilities 2015: $50,051Net Assets 2015: $625,9472015Assets 2016: $807,234Liabilities 2016: $28,879Net Assets 2016: $778,3552016Assets 2017: $791,897Liabilities 2017: $23,049Net Assets 2017: $768,8482017Assets 2018: $985,352Liabilities 2018: $46,602Net Assets 2018: $938,7502018Assets 2019: $1,110,162Liabilities 2019: $27,827Net Assets 2019: $1,082,3352019Assets 2020: $1,339,496Liabilities 2020: $26,952Net Assets 2020: $1,312,5442020Assets 2021: $1,498,509Liabilities 2021: $39,749Net Assets 2021: $1,458,7602021Assets 2022: $1,413,009Liabilities 2022: $34,638Net Assets 2022: $1,378,3712022Assets 2023: $1,462,220Liabilities 2023: $27,778Net Assets 2023: $1,434,4422023Assets 2024: $1,786,724Liabilities 2024: $17,037Net Assets 2024: $1,769,6872024

Highlighted filing

2024

Assets$1,786,724
Liabilities$17,037
Net Assets$1,769,687

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $935,660Expenses 2010: $1,044,642Net Income 2010: -$108,9822010Revenue 2011: $763,830Expenses 2011: $833,775Net Income 2011: -$69,9452011Revenue 2012: $844,159Expenses 2012: $829,977Net Income 2012: $14,1822012Revenue 2013: $712,052Expenses 2013: $846,344Net Income 2013: -$134,2922013Revenue 2014: $792,261Expenses 2014: $766,468Net Income 2014: $25,7932014Revenue 2015: $1,020,107Expenses 2015: $797,173Net Income 2015: $222,9342015Revenue 2016: $937,731Expenses 2016: $785,324Net Income 2016: $152,4072016Revenue 2017: $815,935Expenses 2017: $825,442Net Income 2017: -$9,5072017Revenue 2018: $980,793Expenses 2018: $803,750Net Income 2018: $177,0432018Revenue 2019: $997,452Expenses 2019: $880,883Net Income 2019: $116,5692019Revenue 2020: $1,089,101Expenses 2020: $896,299Net Income 2020: $192,8022020Revenue 2021: $953,584Expenses 2021: $850,411Net Income 2021: $103,1732021Revenue 2022: $856,840Expenses 2022: $937,229Net Income 2022: -$80,3892022Revenue 2023: $1,071,777Expenses 2023: $1,013,093Net Income 2023: $58,6842023Revenue 2024: $1,200,562Expenses 2024: $888,525Net Income 2024: $312,0372024

Highlighted filing

2024

Revenue$1,200,562
Expenses$888,525
Net Income$312,037

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.02$1.77$1.20$0.89$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.03$1.43$1.07$1.01$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.41$0.03$1.38$0.86$0.94$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.04$1.46$0.95$0.85$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.03$1.31$1.09$0.90$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.03$1.08$1.00$0.88$0.12
2018Summary only. Only limited summary data is available for this year.$0.99$0.05$0.94$0.98$0.80$0.18
2017Summary only. Only limited summary data is available for this year.$0.79$0.02$0.77$0.82$0.83$0.01
2016Summary only. Only limited summary data is available for this year.$0.81$0.03$0.78$0.94$0.79$0.15
2015Summary only. Only limited summary data is available for this year.$0.68$0.05$0.63$1.02$0.80$0.22
2014Summary only. Only limited summary data is available for this year.$0.42$0.02$0.40$0.79$0.77$0.03
2013Summary only. Only limited summary data is available for this year.$0.42$0.04$0.38$0.71$0.85$0.13
2012Summary only. Only limited summary data is available for this year.$0.54$0.03$0.51$0.84$0.83$0.01
2011Summary only. Only limited summary data is available for this year.$0.53$0.03$0.50$0.76$0.83$0.07
2010Summary only. Only limited summary data is available for this year.$0.61$0.05$0.57$0.94$1.04$0.11
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 26, 2023
Return Version
2022v5.0
Gross Receipts
$1,068,192
Mission and Program Overview

Mission

To staff and maintain a community center in southern west virginia for the benefit of the general public.

The organization is a non-profit which operates a local community center in southern west virginia for the benefit of the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$430,002$434,749▲ $4,747
Land, Buildings, and Equipment, Net$382,359$416,091▲ $33,732
Cash and Non-Interest-Bearing Accounts$450,922$326,851▼ $124,071
Savings and Temporary Cash Investments$77,795$66,882▼ $10,913
Accounts Receivable$22,331$32,060▲ $9,729
Prepaid Expenses and Deferred Charges$18,037$17,926▼ $111
Inventories for Sale or Use$11,063$12,450▲ $1,387
Total Assets$1,498,509$1,413,009▼ $85,500
Other Assets Total$106,000$106,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$35,616$26,405▼ $9,211
Deferred Revenue$4,133$8,233▲ $4,100
Total Liabilities$39,749$34,638▼ $5,111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,352,760$1,272,371▼ $80,389
Net Assets With Donor Restrictions$106,000$106,000→ $0
Total Net Assets Fund Balance$1,458,760$1,378,371▼ $80,389
Total Liabilities and Net Assets / Fund Balance$1,498,509$1,413,009▼ $85,500

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$306,647$784,920$1,091,567
Leasehold Improvements$109,444$63,684$173,128
Buildings$0-$0
Other Land Buildings$0-$0
Land$0-$0
Other Assets Org$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl MitchemExecutive DirectorFT$53,802$53,802
James D ThornburgTreas/Director-$2,800$2,800

Board Members and Trustees

NameTitle
Clayton ClineDirector
Cody HouckDirector
Dan R MooreDirector
Dr John BrickDirector
Fred HarlessDirector
Paul PinsonDirector
Ron LemonDirector
Sharon MurphyPres/Director
Bruce BurgessSec/Director
Raymond a MckinneyVP/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$556,904
Program Service Revenue
$257,535
Investment Income
$42,401
Other Revenue
$0
All Other Contributions
$534,617
Change in Net Assets
$-80,389

Audited Revenue Reconciliation

Revenue per Audited Statements
$856,840
Revenue Not Reported on Form 990
$200,520
Total Revenue per Audited Statements
$1,057,360
Total Revenue per Form 990
$856,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$524,560
Salaries, Compensation, and Employee Benefits$412,669
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$323,475$0$0$323,475
All Other Expenses$140,543$0$0$140,543
Occupancy$120,672$0$0$120,672
Other Expenses$87,096$0$0$87,096
Depreciation Depletion$75,802$0$0$75,802
Insurance$58,379$0$0$58,379
Current Officers, Directors, Trustees, and Key Employees$56,602$0$0$56,602
Payroll Taxes$25,878$0$0$25,878
Advertising$15,270$0$0$15,270
Other Employee Benefits$6,714$0$0$6,714
Fees for Services Accounting$5,225$0$0$5,225
Travel$2,347$0$0$2,347
Conferences and Meetings$1,233$0$0$1,233
Interest$1,198$0$0$1,198
Office Expenses$571$0$0$571
Total Functional Expenses$937,229$0$0$937,229

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,137,749
Expenses per Audited Statements$937,229
Total Expenses per Form 990$937,229
Expenses Not Reported on Form 990$200,520
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Filing and Contact Details

Filer

Filer Name
Larry Joe Harless Community Center Fdn Inc
EIN
55-0749741
Phone
3046643227
Address
P O BOX 1210, GILBERT, WV 25621

Signing Officer

Name
Sharon Murphy
Title
President
Phone
3046643227
Signed
2023-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Murphy
Formed
1996
Legal Domicile
Wv
Voting Board Members
11
Independent Board Members
11
Employees
43
Volunteers
70

Preparer

Firm
James D Thornburg CPA
Address
101 BLACKBERRY HILL, BARBOURSVILLE, WV 25504
Preparer
James D Thornburg
Phone
3042084606
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A draft of form 990 is prepared by the organization's

Pt VI, Line 11B

Treasurer and submitted to the finance committee for

Pt VI, Line 11B

Discussion and comments. If there are no changes then

Pt VI, Line 11B

The final return is issued for signature and filing.

Pt VI, Line 19

The governing documents and financial statements of the

Pt VI, Line 19

Organization are provided to the general public upon request.

Pt VI, Line 19

Such requested informtation can be picked up at the

Pt VI, Line 19

Community center's main office during normal business

Pt VI, Line 19

HOURS.

Pt VI, Line 12C

Officers, directors and key personel sign written

Pt VI, Line 12C

Statements each year that they have been in compliance

Pt VI, Line 12C

With the organization's conflict of interest policy.

Pt V, Line 3B

There was no unrelated business activity during 2022

Form 990, Part IX, Line 24E

Food and beverage 73646. 73646. 0. 0.

Form 990, Part IX, Line 24E

Program expense 19092. 19092. 0. 0.

Form 990, Part IX, Line 24E

Training 3914. 3914. 0. 0.

Form 990, Part IX, Line 24E

Postage & shipping 2116. 2116. 0. 0.

Form 990, Part IX, Line 24E

Telephone 18209. 18209. 0. 0.

Form 990, Part IX, Line 24E

Operating supplies 5922. 5922. 0. 0.

Form 990, Part IX, Line 24E

Contract labor 17644. 17644. 0. 0.

Financial Statement Notes

Pt III, Line 4

Bronze sculpture busts of four individuals who have

Pt III, Line 4

Contributed significantly to the recreational and

Pt III, Line 4

Economic development of the area in which the community

Pt III, Line 4

Center is located. The sculpture was completed and

Pt III, Line 4

DISPLAYED IN 2000.

Raw XML AppendixShowing 400 of 694 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.

Path#Value
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IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS A NON-PROFIT WHICH OPERATES A LOCAL COMMUNITY CENTER IN SOUTHERN WEST VIRGINIA FOR THE BENEFIT OF THE GENERAL PUBLIC.
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IRS990/BooksInCareOfDetail/PhoneNum03046643227
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt072 JUNE HARLESS DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0GILBERT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0856840
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IRS990/DeductibleNonCashContriInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt075802
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IRS990/Desc0SINCE THE CENTER OPENED IN 4/99 THERE HAVE BEEN OVER 1500 PERSONS WHO PURCHASED MEMBERSHIPS TO TAKE ADVANTAGE OF THE RECREATIONAL AND EDUCATIONAL OPPORTUNITIES OFFERED AT THE CENTER BY THE ORGANIZATION. THE COMMUNITY CENTER HOUSES A FITNESS CENTER, SWIMMING POOL, OUTDOOR PLAYGROUND, TENNIS AND BASKETBALL COURTS, AND A GYMNASIUM WITH A WALKING TRACK. CONFERENCE ROOMS ARE AVAILABLE WHERE CATERING IS OFFERED. THE CENTER HAS WORKED CLOSELY TO RESPOND TO COMMUNITY NEEDS AND CONTINUES TO BE A PART OF THE MINGO COUNTY CORONAVIRUS COALITION. THE CENTER IS A VACCINATION SITE.
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IRS990/Form990PartVIISectionAGrp/PersonNm0SHARON MURPHY
IRS990/Form990PartVIISectionAGrp/PersonNm1RAYMOND A MCKINNEY
IRS990/Form990PartVIISectionAGrp/PersonNm2BRUCE BURGESS
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES D THORNBURG
IRS990/Form990PartVIISectionAGrp/PersonNm4FRED HARLESS
IRS990/Form990PartVIISectionAGrp/PersonNm5DAN R MOORE
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IRS990/Form990PartVIISectionAGrp/PersonNm9CODY HOUCK
IRS990/Form990PartVIISectionAGrp/PersonNm10RON LEMON
IRS990/Form990PartVIISectionAGrp/PersonNm11CHERYL MITCHEM
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