Civic Intelligence

Lewis County Building Commission

990 • Fiscal year 2014 • EIN 73-1683796

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 11, 2015

Organization ProfileN/A
110 Center AvenueWeston, WV 26452

(304) 269-8200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.70x

Higher debt load relative to assets than 82% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

13.50x

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

27th percentile

-3.3%

Higher net margin than 27% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

41st percentile

0.7%

Faster asset growth than 41% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

1st percentile

-82%

Faster revenue growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$7,799,050

Up $54,644 (+0.7%) from 2013

Net Assets

Down

$2,375,258

Down $13,102 (-0.5%) from 2013

Liabilities

Up

$5,423,792

Up $67,746 (+1.3%) from 2013

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin27th percentile

Revenue

Down

$401,700

Down $1,839,358 (-82%) from 2013

Expenses

Up

$414,802

Up $223,904 (+117%) from 2013

Net Income

Down

-$13,102

Down $2,063,262 (-101%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $4,185,017Liabilities 2012: $3,846,817Net Assets 2012: $338,2002012Assets 2013: $7,744,406Liabilities 2013: $5,356,046Net Assets 2013: $2,388,3602013Assets 2014: $7,799,050Liabilities 2014: $5,423,792Net Assets 2014: $2,375,2582014Assets 2015: $7,566,871Liabilities 2015: $5,279,723Net Assets 2015: $2,287,1482015Assets 2016: $7,336,226Liabilities 2016: $5,130,799Net Assets 2016: $2,205,4272016Assets 2017: $7,108,521Liabilities 2017: $4,976,770Net Assets 2017: $2,131,7512017Assets 2018: $6,881,554Liabilities 2018: $4,817,461Net Assets 2018: $2,064,0932018Assets 2019: $6,654,590Liabilities 2019: $4,652,692Net Assets 2019: $2,001,8982019Assets 2020: $6,427,494Liabilities 2020: $4,482,178Net Assets 2020: $1,945,3162020Assets 2021: $6,200,348Liabilities 2021: $4,305,920Net Assets 2021: $1,894,4282021Assets 2022: $5,973,290Liabilities 2022: $4,123,620Net Assets 2022: $1,849,6702022Assets 2023: $5,770,058Liabilities 2023: $3,934,423Net Assets 2023: $1,835,6352023Assets 2024: $5,589,192Liabilities 2024: $3,739,411Net Assets 2024: $1,849,7812024

Highlighted filing

2014

Assets$7,799,050
Liabilities$5,423,792
Net Assets$2,375,258
Open 2014 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $324,720Expenses 2012: $1,689Net Income 2012: $323,0312012Revenue 2013: $2,241,058Expenses 2013: $190,898Net Income 2013: $2,050,1602013Revenue 2014: $401,700Expenses 2014: $414,802Net Income 2014: -$13,1022014Revenue 2015: $324,720Expenses 2015: $412,830Net Income 2015: -$88,1102015Revenue 2016: $324,957Expenses 2016: $406,678Net Income 2016: -$81,7212016Revenue 2017: $325,696Expenses 2017: $399,372Net Income 2017: -$73,6762017Revenue 2018: $325,699Expenses 2018: $393,357Net Income 2018: -$67,6582018Revenue 2019: $325,702Expenses 2019: $387,897Net Income 2019: -$62,1952019Revenue 2020: $325,667Expenses 2020: $382,249Net Income 2020: -$56,5822020Revenue 2021: $325,422Expenses 2021: $376,408Net Income 2021: -$50,9862021Revenue 2022: $325,609Expenses 2022: $370,367Net Income 2022: -$44,7582022Revenue 2023: $326,895Expenses 2023: $340,930Net Income 2023: -$14,0352023Revenue 2024: $326,704Expenses 2024: $312,558Net Income 2024: $14,1462024

Highlighted filing

2014

Revenue$401,700
Expenses$414,802
Net Income-$13,102
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$401,700
Mission and Program Overview

Mission

The acquisition, construction, improvements, maintenance and operation of public buildings, structures, and projects of any type or types for which the county commission of lewis county is permitted.

The acquisition, construction, improvement, maintenance, and operation of public buildings, structures, and projects of any type or types for which the county commission of lewis county is permitted.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,307,893$7,463,753▲ $155,860
Rtn Earn Endowment Incm Other Fnds$2,388,360$2,375,258▼ $13,102
Cash and Non-Interest-Bearing Accounts$436,513$335,297▼ $101,216
Total Assets$7,744,406$7,799,050▲ $54,644
Liabilities
Tax Exempt Bond Liabilities$5,356,046$5,423,792▲ $67,746
Total Liabilities$5,356,046$5,423,792▲ $67,746
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,388,360$2,375,258▼ $13,102
Total Liabilities and Net Assets / Fund Balance$7,744,406$7,799,050▲ $54,644

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,044,817$230,153$7,274,970
Equipment$384,016$67,689$451,705
Other Land Buildings$34,920$1,165$36,085
Compensation and Service Providers
Top Officer Pay19th percentile

Board Members and Trustees

NameTitle
John LawPresident
Leyland KesnerVice President
Ronald HenryMember
Wt Weber IiiSecretary
Charles StalnakerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
March-westin Company INCFacility Construction360 FRONTIER STREET, Morgantown, WV 26505-
Revenue and Support

Revenue Composition

Contributions and Grants
$401,700
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-13,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$414,802
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$225,943--$225,943
Interest$186,214--$186,214
Insurance-$1,650-$1,650
Fees for Services Accounting-$995-$995
Total Functional Expenses$412,157$2,645$0$414,802
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-

Bond Issues

BondIssuerIssuedIssue PricePurpose
ALewis County Building Commission2012-04-25$6,000,000Construction of courthouse annex for judicial complex.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,737,760$7-$35,750
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 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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The organizations independent certified public accountant prepares the form 990 and then submits the document for the boards review and approval”

Form 990, Part VI, Section C, Line 19

“The organization provides access to the organizations documents upon receipt of a written request.”

Filing and Contact Details

Filer

Filer Name
Lewis County Building Commission
EIN
73-1683796
Phone
3042698200
Address
110 CENTER AVENUE, WESTON, WV 26452

Signing Officer

Name
John Law
Title
President
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Law
Formed
2001
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Maunz & Company Pllc
Address
230 W PIKE STREET, CLARKSBURG, WV 26301
Preparer
Michael F Maunz
Phone
3046228600
Raw XML Appendix360 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, MAINTENANCE, AND OPERATION OF PUBLIC BUILDINGS, STRUCTURES, AND PROJECTS OF ANY TYPE OR TYPES FOR WHICH THE COUNTY COMMISSION OF LEWIS COUNTY IS PERMITTED.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CHARLES C STALNAKER
IRS990/BooksInCareOfDetail/PhoneNum03042698200
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0110 CENTER AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WESTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd026452
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0436513
IRS990/CashNonInterestBearingGrp/EOYAmt0335297
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0360 FRONTIER STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0MORGANTOWN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0WV
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd026505
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0MARCH-WESTIN COMPANY INC
IRS990/ContractorCompensationGrp/ServicesDesc0FACILITY CONSTRUCTION
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0401700
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0414802
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-13102
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0414802
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0401700
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0225943
IRS990/DepreciationDepletionGrp/TotalAmt0225943
IRS990/Desc0THE 2014 CALENDAR YEAR WAS PRIMARILY FOCUSED ON THE COMPLETION OF CONSTRUCTION ACTIVITIES RELATED TO THE LEWIS COUNTY JUDICIAL COMPLEX.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0412157
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0995
IRS990/FeesForServicesAccountingGrp/TotalAmt0995
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4001.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN LAW
IRS990/Form990PartVIISectionAGrp/PersonNm1LEYLAND KESNER
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLES STALNAKER
IRS990/Form990PartVIISectionAGrp/PersonNm3WT WEBER III
IRS990/Form990PartVIISectionAGrp/PersonNm4RONALD HENRY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0401700
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0401700
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01650
IRS990/InsuranceGrp/TotalAmt01650
IRS990/InterestGrp/ProgramServicesAmt0186214
IRS990/InterestGrp/TotalAmt0186214
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0299007
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07307893
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07463753
IRS990/LandBldgEquipCostOrOtherBssAmt07762760
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, MAINTENANCE, AND OPERATION OF PUBLIC BUILDINGS, STRUCTURES, AND PROJECTS OF ANY TYPE OR TYPES FOR WHICH THE COUNTY COMMISSION OF LEWIS COUNTY IS PERMITTED.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02388360
IRS990/NetAssetsOrFundBalancesEOYAmt02375258
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN LAW
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02241058
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0190898
IRS990/PYRevenuesLessExpensesAmt02050160
IRS990/PYTotalExpensesAmt0190898
IRS990/PYTotalRevenueAmt02241058
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-13102
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02388360
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02375258
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0401700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02241058
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0324720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02967478
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02967478
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0401700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02241058
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0324720
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02967478
IRS990ScheduleA/TotalSupportAmt02967478
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/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt07044817
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0230153
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07274970
IRS990ScheduleD/EquipmentGrp/BookValueAmt0384016
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067689
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0451705
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034920
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01165
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036085
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07463753
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02012-04-25
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0731683796
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt06000000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0LEWIS COUNTY BUILDING COMMISSION
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0CONSTRUCTION OF COURTHOUSE ANNEX FOR JUDICIAL COMPLEX.
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt05737760
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt035750
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt07
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02013
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt05737760
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT PREPARES THE FORM 990 AND THEN SUBMITS THE DOCUMENT FOR THE BOARDS REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES ACCESS TO THE ORGANIZATIONS DOCUMENTS UPON RECEIPT OF A WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LEWIS COUNTY COMMISSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0556000338
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOCAL GOV.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0110 CENTER AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WESTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd026452
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LEWIS COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt05356046
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt05423792
IRS990/TaxExemptBondsInd0true
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07744406
IRS990/TotalAssetsEOYAmt07799050
IRS990/TotalAssetsGrp/BOYAmt07744406
IRS990/TotalAssetsGrp/EOYAmt07799050
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0401700
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02645
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0412157
IRS990/TotalFunctionalExpensesGrp/TotalAmt0414802
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05356046
IRS990/TotalLiabilitiesEOYAmt05423792
IRS990/TotalLiabilitiesGrp/BOYAmt05356046
IRS990/TotalLiabilitiesGrp/EOYAmt05423792
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02388360
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02375258
IRS990/TotalProgramServiceExpensesAmt0412157
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0401700
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07744406
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07799050
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0110 CENTER AVENUE
IRS990/USAddress/CityNm0WESTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026452
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN LAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEWIS COUNTY BUILDING COMMISSION
ReturnHeader/Filer/BusinessNameControlTxt0LEWI
ReturnHeader/Filer/EIN0731683796
ReturnHeader/Filer/PhoneNum03042698200
ReturnHeader/Filer/USAddress/AddressLine1Txt0110 CENTER AVENUE
ReturnHeader/Filer/USAddress/CityNm0WESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026452
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAUNZ & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0230 W PIKE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLARKSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026301
ReturnHeader/PreparerPersonGrp/PhoneNum03046228600
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL F MAUNZ
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-11T09:08:19-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,799,050
Liabilities
$5,423,792
Net assets
$2,375,258
Revenue
$401,700
Expenses
$414,802
Net income
-$13,102
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$3.74$1.85$0.33$0.31$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.77$3.93$1.84$0.33$0.34$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.97$4.12$1.85$0.33$0.37$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.20$4.31$1.89$0.33$0.38$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.43$4.48$1.95$0.33$0.38$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.65$4.65$2.00$0.33$0.39$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$4.82$2.06$0.33$0.39$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.11$4.98$2.13$0.33$0.40$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.34$5.13$2.21$0.32$0.41$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.57$5.28$2.29$0.32$0.41$0.09
2014Detailed filing. Detailed filing data is available for this year.$7.80$5.42$2.38$0.40$0.41$0.01
2013Summary only. Only limited summary data is available for this year.$7.74$5.36$2.39$2.24$0.19$2.05
2012Summary only. Only limited summary data is available for this year.$4.19$3.85$0.34$0.32$0.00$0.32