Civic Intelligence

West Virginia Public Accountants Association

EIN 55-6024615 • 501(c)6 • Charleston, WV

Revoked

Profile

The promotion of a cpe program designed for professional growth, continuous contact with the internal revenue service and the wv state tax department regarding legislation affecting the profession and acting as a practitioner's advocate with regard to the irs, the wv state tax department, legislative bodies, and other governmental agencies and departments.

Revocation date: Oct 15, 2011

PO Box 284Charleston, WV 25321

www.wvpaa.org

Siviq Scores

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

Liabilities / Assets

97th percentile

1.60x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

1.05x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

58th percentile

4.4%

Higher net margin than 58% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

94th percentile

74%

Faster asset growth than 94% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

15th percentile

-40%

Faster revenue growth than 15% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$10,166

Up $4,310 (+74%) from 2016

Liabilities

Up

$16,251

Up $10,958 (+207%) from 2016

Net Assets

Down

-$6,085

Down $6,648 (-1181%) from 2016

Operations
Liabilities / Revenue97th percentileNet Margin58th percentile

Revenue

Down

$15,441

Down $10,310 (-40%) from 2016

Expenses

Down

$14,756

Down $3,792 (-20%) from 2016

Net Income

Down

$685

Down $6,518 (-90%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$20K$10K$0-$10KAssets 2013: $7,969Liabilities 2013: $14,8332013Assets 2014: $2,713Liabilities 2014: $9,5962014Assets 2015: $158Liabilities 2015: $7,3982015Assets 2016: $5,856Liabilities 2016: $5,293Net Assets 2016: $5632016Assets 2017: $10,166Liabilities 2017: $16,251Net Assets 2017: -$6,0852017

Highlighted filing

2017

Assets$10,166
Liabilities$16,251
Net Assets-$6,085
Open 2017 Filing

Operations Trend

Revenue Growth15th percentile

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

$30K$20K$10K$0-$10KRevenue 2013: $23,708Expenses 2013: $24,353Net Income 2013: -$6452013Revenue 2014: $21,512Expenses 2014: $25,232Net Income 2014: -$3,7202014Revenue 2015: $24,255Expenses 2015: $24,807Net Income 2015: -$5522015Revenue 2016: $25,751Expenses 2016: $18,548Net Income 2016: $7,2032016Revenue 2017: $15,441Expenses 2017: $14,756Net Income 2017: $6852017

Highlighted filing

2017

Revenue$15,441
Expenses$14,756
Net Income$685
Open 2017 Filing

Filings

Most recent year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,166
Liabilities
$16,251
Net assets
-$6,085
Revenue
$15,441
Expenses
$14,756
Net income
$685
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$10.2$16.3$6.09$15.4$14.8$0.69
2016Detailed filing. Detailed filing data is available for this year.$5.86$5.29$0.56$25.8$18.5$7.20
2015Summary only. Only limited summary data is available for this year.$0.16$7.40$24.3$24.8$0.55
2014Summary only. Only limited summary data is available for this year.$2.71$9.60$21.5$25.2$3.72
2013Summary only. Only limited summary data is available for this year.$7.97$14.8$23.7$24.4$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.0
Gross Receipts
$15,441
Mission and Program Overview

Mission

The promotion of a cpe program designed for professional growth, continuous contact with the internal revenue service and the wv state tax department regarding legislation affecting the profession and acting as a practitioner's advocate with regard to the irs, the wv state tax department, legislative bodies, and other governmental agencies and departments.

Program Services

DescriptionGrantsExpenses
DURING FY 2016-2017, THE WVPAA HOSTED 3 CONTINUING EDUCATION OPPORTUNITIES FOR CPAS, EAS, ACCOUNTING AND TAX PROFESSIONALS, AND LAWYERS. 16 HOURS, INCLUDING 2 HOURS OF ETHICS, IN NOVEMBER 2016, 8 HOURS IN DEC 2016, AND 11 HOURS IN JUNE 2017 AT THE ASSICIATION ANNUAL CONVENTION. DURING THE REST OF THE YEAR, THE MEMBERSHIP MONITORED FEDERAL AND STATE LEGISLATION TO KEEP ABREAST OF ANY CHANGES.--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WILLIAM SHEETSDirector-$0--
JOHN LAW CPADirector-$0--
FRANCIS ARMSTRONG EASecretary-$0--
KATHLEEN R LOVETT CPATreasurer-$0--
LAURA GARDNER CPADirector-$0--
JOHN M COOPER EAPresident & CEO-$0--
RICHARD STATEN EADirector-$0--
HAROLD B DAVIS CPADirector-$0--
EARL DAUGHERTYDirector-$0--
ROBERT DAVIDSON CPADirector-$0--
JOHN E WHITESCARVER EADirector-$0--
JEFFERY BROOKS CPADirector-$0--
JASON STAATS CPAVice President-$0--
GERALD BAKERDirector-$0--
JOHN W PREECE CPADirector-$0--
Filing and Contact Details

Filer

Filer Name
West Virginia Public Accountants
EIN
55-6024615
Phone
3048646618
Address
PO BOX 284, CHARLESTON, WV 25321

Signing Officer

Name
Kathleen R Lovett CPA
Title
Treasurer
Signed
2018-05-10
Discuss with paid preparer
Yes

Preparer

Firm
Kathleen R Lovett CPA Ac
Address
PO BOX 642, REEDSVILLE, WV 26547-0642
Preparer
Kathleen Lovett
Phone
3048646618
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $997”

Other Expenses.1007

“Conferences, Conventions, and Meetings $663”

Other Expenses.1

“LICENSES & PERMITS $25”

Other Assets.1005

“Accounts Receivable - Beginning $304 Accounts Receivable - Ending $3869”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $13796 Accounts Payable and Accrued Expenses - Ending $16251”

Raw XML Appendix160 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KATHLEEN R LOVETT CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum03048646618
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 642
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0REEDSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026547
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06722
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06297
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0685
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt013071
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt07026
IRS990EZ/Form990TotalAssetsGrp/EOYAmt010166
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt015441
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartIVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt01
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07250
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-6770
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-6085
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-6770
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-6085
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt101.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt111.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt121.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt131.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt141.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt140
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WILLIAM SHEETS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN LAW CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FRANCIS ARMSTRONG EA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KATHLEEN R LOVETT CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LAURA GARDNER CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOHN M COOPER EA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6RICHARD STATEN EA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7HAROLD B DAVIS CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8EARL DAUGHERTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ROBERT DAVIDSON CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10JOHN E WHITESCARVER EA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11JEFFERY BROOKS CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12JASON STAATS CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13GERALD BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm14JOHN W PREECE CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5President & CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt14Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0304
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03869
IRS990EZ/OtherExpensesTotalAmt01685
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PROMOTION OF A CPE PROGRAM DESIGNED FOR PROFESSIONAL GROWTH, CONTINUOUS CONTACT WITH THE INTERNAL REVENUE SERVICE AND THE WV STATE TAX DEPARTMENT REGARDING LEGISLATION AFFECTING THE PROFESSION AND ACTING AS A PRACTITIONER'S ADVOCATE WITH REGARD TO THE IRS, THE WV STATE TAX DEPARTMENT, LEGISLATIVE BODIES, AND OTHER GOVERNMENTAL AGENCIES AND DEPARTMENTS.
IRS990EZ/ProgramServiceRevenueAmt08190
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DURING FY 2016-2017, THE WVPAA HOSTED 3 CONTINUING EDUCATION OPPORTUNITIES FOR CPAS, EAS, ACCOUNTING AND TAX PROFESSIONALS, AND LAWYERS. 16 HOURS, INCLUDING 2 HOURS OF ETHICS, IN NOVEMBER 2016, 8 HOURS IN DEC 2016, AND 11 HOURS IN JUNE 2017 AT THE ASSICIATION ANNUAL CONVENTION. DURING THE REST OF THE YEAR, THE MEMBERSHIP MONITORED FEDERAL AND STATE LEGISLATION TO KEEP ABREAST OF ANY CHANGES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WV
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013796
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt016251
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt014756
IRS990EZ/TotalRevenueAmt015441
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WVPAA.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $997
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, Conventions, and Meetings $663
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LICENSES & PERMITS $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Accounts Receivable - Beginning $304 Accounts Receivable - Ending $3869
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Accounts Payable and Accrued Expenses - Beginning $13796 Accounts Payable and Accrued Expenses - Ending $16251
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1001
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHLEEN R LOVETT CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST VIRGINIA PUBLIC ACCOUNTANTS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0556024615
ReturnHeader/Filer/PhoneNum03048646618
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 284
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025321
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KATHLEEN R LOVETT CPA AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 642
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REEDSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0265470642
ReturnHeader/PreparerPersonGrp/PhoneNum03048646618
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN LOVETT
ReturnHeader/ReturnTs02018-05-10T11:49:50-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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