Civic Intelligence

West Virginia Center on Budget and Policy Inc

EIN 56-2653132 • 501(c)3 • Charleston, WV

Profile

Nonpartisan research and policy analysis

1610 Washington Street E 200Charleston, WV 25311

wvpolicy.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

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

Liabilities / Revenue

20th percentile

0.00x

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

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

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

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

Top Officer Pay

67th percentile

$100,584

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

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

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

17th percentile

-18%

Faster revenue growth than 17% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,571,776

Up $269,272 (+21%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,571,776

Up $269,272 (+21%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin68th percentile

Revenue

Down

$1,282,815

Down $286,370 (-18%) from 2023

Expenses

Up

$1,089,422

Up $72,789 (+7.2%) from 2023

Net Income

Down

$193,393

Down $359,159 (-65%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $339,006Liabilities 2010: $0Net Assets 2010: $339,0062010Assets 2011: $142,756Liabilities 2011: $0Net Assets 2011: $142,7562011Assets 2012: $302,304Liabilities 2012: $0Net Assets 2012: $302,3042012Assets 2013: $307,383Liabilities 2013: $0Net Assets 2013: $307,3832013Assets 2014: $158,616Liabilities 2014: $0Net Assets 2014: $158,6162014Assets 2015: $425,329Liabilities 2015: $0Net Assets 2015: $425,3292015Assets 2016: $479,929Liabilities 2016: $0Net Assets 2016: $479,9292016Assets 2017: $479,792Liabilities 2017: $0Net Assets 2017: $479,7922017Assets 2018: $468,951Liabilities 2018: $0Net Assets 2018: $468,9512018Assets 2019: $367,994Liabilities 2019: $0Net Assets 2019: $367,9942019Assets 2020: $644,508Liabilities 2020: $0Net Assets 2020: $644,5082020Assets 2021: $1,116,165Liabilities 2021: $0Net Assets 2021: $1,116,1652021Assets 2022: $749,952Liabilities 2022: $0Net Assets 2022: $749,9522022Assets 2023: $1,302,504Liabilities 2023: $0Net Assets 2023: $1,302,5042023Assets 2024: $1,571,776Liabilities 2024: $0Net Assets 2024: $1,571,7762024

Highlighted filing

2024

Assets$1,571,776
Liabilities$0
Net Assets$1,571,776
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $386,2262010Expenses 2011: $447,6972011Expenses 2012: $384,2852012Revenue 2013: $402,654Expenses 2013: $397,575Net Income 2013: $5,0792013Revenue 2014: $242,785Expenses 2014: $391,552Net Income 2014: -$148,7672014Revenue 2015: $628,506Expenses 2015: $361,793Net Income 2015: $266,7132015Revenue 2016: $625,738Expenses 2016: $571,138Net Income 2016: $54,6002016Revenue 2017: $628,467Expenses 2017: $628,604Net Income 2017: -$1372017Revenue 2018: $646,128Expenses 2018: $656,969Net Income 2018: -$10,8412018Revenue 2019: $510,483Expenses 2019: $611,440Net Income 2019: -$100,9572019Revenue 2020: $1,031,238Expenses 2020: $754,713Net Income 2020: $276,5252020Revenue 2021: $1,449,723Expenses 2021: $978,066Net Income 2021: $471,6572021Revenue 2022: $531,341Expenses 2022: $897,554Net Income 2022: -$366,2132022Revenue 2023: $1,569,185Expenses 2023: $1,016,633Net Income 2023: $552,5522023Revenue 2024: $1,282,815Expenses 2024: $1,089,422Net Income 2024: $193,3932024

Highlighted filing

2024

Revenue$1,282,815
Expenses$1,089,422
Net Income$193,393
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,571,776
Liabilities
$0
Net assets
$1,571,776
Revenue
$1,282,815
Expenses
$1,089,422
Net income
$193,393
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.00$1.57$1.28$1.09$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.57$1.02$0.55
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.53$0.90$0.37
2021Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$1.45$0.98$0.47
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$1.03$0.75$0.28
2019Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.51$0.61$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.65$0.66$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.63$0.63$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.63$0.57$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.63$0.36$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.24$0.39$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.40$0.40$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.14$0.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.00$0.34$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$1,282,815
Mission and Program Overview

Mission

nonpartisan research and policy analysis

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,126,955$1,176,401▲ $49,446
Cash and Non-Interest-Bearing Accounts$175,549$395,375▲ $219,826
Total Assets$1,302,504$1,571,776▲ $269,272
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$604,168$789,485▲ $185,317
Net Assets Without Donor Restrictions$698,336$782,291▲ $83,955
Total Net Assets Fund Balance$1,302,504$1,571,776▲ $269,272
Total Liabilities and Net Assets / Fund Balance$1,302,504$1,571,776▲ $269,272
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kelly AllenExecutive DirectorFT$100,584$100,584

Board Members and Trustees

NameTitle
Jim MckayChair
Brian StanleyDirector
Lekeisha Barron-brownDirector
Rick WilsonDirector
Sherri MckinneyDirector
Yvonne LeeDirector
Carrie StatonSecretary
Marybeth BellerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$931,145
Program Service Revenue
$292,500
Investment Income
$53,589
Other Revenue
$5,581
All Other Contributions
$931,145
Change in Net Assets
$193,393

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,282,815
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,282,815
Total Revenue per Form 990
$1,282,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$705,729
Other Expenses$383,693
Total Fundraising Expense$4,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$459,768$16,552-$476,320
Fees for Services Other$176,133$122-$176,255
Current Officers, Directors, Trustees, and Key Employees$89,246$11,338-$100,584
Other Employee Benefits$69,377$3,835-$73,212
Travel$67,446-$3,350$70,796
Payroll Taxes$41,808$2,165-$43,973
Occupancy$22,061$1,274-$23,335
Office Expenses$2,073$10,760$749$13,582
Pension Plan Contributions$10,935$705-$11,640
Fees for Services Accounting-$8,185-$8,185
Insurance$2,978--$2,978
Other Expenses$2,713$127-$2,840
Total Functional Expenses$1,029,689$55,634$4,099$1,089,422

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,089,422
Total Expenses per Audited Statements$1,089,422
Total Expenses per Form 990$1,089,422
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
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, Part VI, Section A, Line 8B

“There is not documentation concerning committee meetings since the organization does not have any committees. Currently the board of directors handle all matters.”

Form 990, Part VI, Section B, Line 11B

“Management to present to the treasurer for review before filing.”

Form 990, Part VI, Section B, Line 15A

“Members of the personnel committee sign off and approve all changes for the executive director”

Form 990, Part VI, Section C, Line 19

“Available upon request at the address of the return.”

Filing and Contact Details

Filer

Filer Name
West Virginia Center on Budget and
EIN
56-2653132
Phone
3047208682
Address
1610 WASHINGTON STREET E 200, CHARLESTON, WV 25311

Signing Officer

Name
Kelly Allen
Title
Executive Director
Phone
3047208682
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Allen
Formed
2007
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
9
Volunteers
0

Preparer

Firm
Herman & Cormany CPA
Address
812 QUARRIER STREET SUITE 100, CHARLESTON, WV 25301
Preparer
Cristopher P Somerville
Phone
3043452320
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract: program service expenses 176,133. Management and general expenses 122. Fundraising expenses 0. Total expenses 176,255.”

Financial Statement Notes

PART X, LINE 2:

“The center is a not-for-profit organization as described in section 501(c)(3) of the internal revenue code and is exempt from federal income taxes on related income pursuant to section 501(a) of the code. West virginia center on budget and policy, inc. Has no excise or unrelated business income taxes in 2023 or 2024. As of december 31, 2024, the tax years that remain subject to examination by taxing authorities begin with 2021. Tax returns for 2021, 2022, 2023 and 2024 remain open to examination by taxing authorities. Management believes that all positions taken in those returns would be sustained if examined by taxing authorities.”

Raw XML AppendixShowing 400 of 447 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.

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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05581
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05581
IRS990/OtherRevenueTotalAmt05581
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016552
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0459768
IRS990/OtherSalariesAndWagesGrp/TotalAmt0476320
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02165
IRS990/PayrollTaxesGrp/ProgramServicesAmt041808
IRS990/PayrollTaxesGrp/TotalAmt043973
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0705
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010935
IRS990/PensionPlanContributionsGrp/TotalAmt011640
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KELLY ALLEN
IRS990/PriorPeriodAdjustmentsAmt075879
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0292500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0292500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01497603
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09073
IRS990/PYOtherExpensesAmt0391143
IRS990/PYOtherRevenueAmt05559
IRS990/PYProgramServiceRevenueAmt056950
IRS990/PYRevenuesLessExpensesAmt0552552
IRS990/PYSalariesCompEmpBnftPaidAmt0625490
IRS990/PYTotalExpensesAmt01016633
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01569185
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0193393
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0298081
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01126955
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01176401
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER - 2020 AMOUNT: $ 3,462. 2021 AMOUNT: $ 1,927. 2022 AMOUNT: $ 159. 2023 AMOUNT: $ 5,559. 2024 AMOUNT: $ 5,581.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0931145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01497603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0509692
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01399978
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0928142
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05266560
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt053589
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09073
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0570
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0449
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01424
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt065105
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0515948
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05581
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05559
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0159
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01927
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03462
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016688
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93400
IRS990ScheduleA/PublicSupportPY170Pct00.91180
IRS990ScheduleA/PublicSupportTotal170Amt04995494
IRS990ScheduleA/SubstantialContributorsTotAmt0271066
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0931145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01497603
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0509692
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01399978
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0928142
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05266560
IRS990ScheduleA/TotalSupportAmt05348353
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt01631
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt04667
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt02470
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt021086
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt029854
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt045986
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt044166
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt039908
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt042853
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0172913
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0183942
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0176663
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0159633
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0171410
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0691648
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt09362
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt012221
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt088429
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt092210
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0202222
IRS990ScheduleC/GrassrootsCeilingAmt0259370
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt045986
IRS990ScheduleC/LobbyingCeilingAmt01037472
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0183942
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01080060
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt07731
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01089422
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt01631
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt09362
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01089422
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01282815
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. WEST VIRGINIA CENTER ON BUDGET AND POLICY, INC. HAS NO EXCISE OR UNRELATED BUSINESS INCOME TAXES IN 2023 OR 2024. AS OF DECEMBER 31, 2024, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES BEGIN WITH 2021. TAX RETURNS FOR 2021, 2022, 2023 AND 2024 REMAIN OPEN TO EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL POSITIONS TAKEN IN THOSE RETURNS WOULD BE SUSTAINED IF EXAMINED BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01089422
IRS990ScheduleD/TotalRevenuePerForm990Amt01282815
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01282815
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01089422
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NOT DOCUMENTATION CONCERNING COMMITTEE MEETINGS SINCE THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES. CURRENTLY THE BOARD OF DIRECTORS HANDLE ALL MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT TO PRESENT TO THE TREASURER FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE PERSONNEL COMMITTEE SIGN OFF AND APPROVE ALL CHANGES FOR THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST AT THE ADDRESS OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT: PROGRAM SERVICE EXPENSES 176,133. MANAGEMENT AND GENERAL EXPENSES 122. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 176,255.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01302504
IRS990/TotalAssetsEOYAmt01571776
IRS990/TotalAssetsGrp/BOYAmt01302504
IRS990/TotalAssetsGrp/EOYAmt01571776
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0931145
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04099
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055634
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01029689
IRS990/TotalFunctionalExpensesGrp/TotalAmt01089422
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01302504
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01571776
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01029689
IRS990/TotalProgramServiceRevenueAmt0292500
IRS990/TotalReportableCompFromOrgAmt0100584
IRS990/TotalRevenueGrp/ExclusionAmt053589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0298081
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01282815
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00

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