Civic Intelligence

Lewis County Building Commission

990 • Fiscal year 2015 • EIN 73-1683796

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

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

83rd percentile

0.70x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

98th percentile

16.26x

Higher debt load relative to revenue than 98% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

10th percentile

-27%

Higher net margin than 10% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

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.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

29th percentile

-3.0%

Faster asset growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$7,566,871

Down $232,179 (-3.0%) from 2014

Net Assets

Down

$2,287,148

Down $88,110 (-3.7%) from 2014

Liabilities

Down

$5,279,723

Down $144,069 (-2.7%) from 2014

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin10th percentile

Revenue

Down

$324,720

Down $76,980 (-19%) from 2014

Expenses

Down

$412,830

Down $1,972 (-0.5%) from 2014

Net Income

Down

-$88,110

Down $75,008 (-572%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth29th 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

2015

Assets$7,566,871
Liabilities$5,279,723
Net Assets$2,287,148
Open 2015 Filing

Operations Trend

Revenue Growth14th 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

2015

Revenue$324,720
Expenses$412,830
Net Income-$88,110
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$324,720
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$7,463,753$7,235,758▼ $227,995
Rtn Earn Endowment Incm Other Fnds$2,375,258$2,287,148▼ $88,110
Cash and Non-Interest-Bearing Accounts$335,297$331,113▼ $4,184
Total Assets$7,799,050$7,566,871▼ $232,179
Liabilities
Tax Exempt Bond Liabilities$5,423,792$5,279,723▼ $144,069
Total Liabilities$5,423,792$5,279,723▼ $144,069
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,375,258$2,287,148▼ $88,110
Total Liabilities and Net Assets / Fund Balance$7,799,050$7,566,871▼ $232,179

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,862,943$412,027$7,274,970
Equipment$338,797$112,908$451,705
Other Land Buildings$34,018$2,067$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
Revenue and Support

Revenue Composition

Contributions and Grants
$324,720
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-88,110
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$412,830
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$227,995--$227,995
Interest$180,651--$180,651
Fees for Services Accounting-$2,178-$2,178
Insurance-$2,006-$2,006
Total Functional Expenses$408,646$4,184$0$412,830
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 orgainzations independent certified public accountant prepares the form 990 and then submits the document for the boards 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
Charles Stalnaker
Title
Treasurer
Phone
3042698200
Signed
2016-11-14
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 Appendix380 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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IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt07
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02013
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt05737760
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGAINZATIONS INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT PREPARES THE FORM 990 AND THEN SUBMITS THE DOCUMENT FOR THE BOARDS 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/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0324720
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ANNUAL AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LEWIS COUNTY COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt05423792
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt05279723
IRS990/TaxExemptBondsInd0true
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07799050
IRS990/TotalAssetsEOYAmt07566871
IRS990/TotalAssetsGrp/BOYAmt07799050
IRS990/TotalAssetsGrp/EOYAmt07566871
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0324720
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04184
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0408646
IRS990/TotalFunctionalExpensesGrp/TotalAmt0412830
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05423792
IRS990/TotalLiabilitiesEOYAmt05279723
IRS990/TotalLiabilitiesGrp/BOYAmt05423792
IRS990/TotalLiabilitiesGrp/EOYAmt05279723
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02375258
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02287148
IRS990/TotalProgramServiceExpensesAmt0408646
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0324720
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07799050
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07566871
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES STALNAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03042698200
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-14
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/PreparationDt02016-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL F MAUNZ
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-14T03:57:03-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,566,871
Liabilities
$5,279,723
Net assets
$2,287,148
Revenue
$324,720
Expenses
$412,830
Net income
-$88,110
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
2015Detailed filing. Detailed filing data is available for this year.$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