Civic Intelligence

West Texas Safety Training Center

990 • Fiscal year 2016 • EIN 75-2540228

Oct 01, 2015 to Sep 30, 2016 • Filed on Jul 17, 2017

PO Box 60828Odessa, TX 79711

(432) 563-3067

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

85th percentile

$159,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

15th percentile

-8.2%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

10th percentile

-34%

Faster revenue growth than 10% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,530,498

Down $315,154 (-8.2%) from 2015

Net Assets

Down

$3,509,108

Down $328,014 (-8.5%) from 2015

Liabilities

Up

$21,390

Up $12,860 (+151%) from 2015

Revenue

Down

$1,802,890

Down $920,572 (-34%) from 2015

Expenses

Down

$2,130,904

Down $610,519 (-22%) from 2015

Net Income

Down

-$328,014

Down $310,053 (-1726%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $1,410,860Liabilities 2011: $9,060Net Assets 2011: $1,401,8002011Assets 2012: $2,310,870Liabilities 2012: -$693Net Assets 2012: $2,311,5632012Assets 2013: $3,221,523Liabilities 2013: $8,161Net Assets 2013: $3,213,3622013Assets 2014: $3,868,582Liabilities 2014: $13,499Net Assets 2014: $3,855,0832014Assets 2015: $3,845,652Liabilities 2015: $8,530Net Assets 2015: $3,837,1222015Assets 2016: $3,530,498Liabilities 2016: $21,390Net Assets 2016: $3,509,1082016Assets 2017: $3,437,395Liabilities 2017: $3,691Net Assets 2017: $3,433,7042017Assets 2018: $3,669,175Liabilities 2018: $37,150Net Assets 2018: $3,632,0252018Assets 2019: $3,778,645Liabilities 2019: $5,892Net Assets 2019: $3,772,7532019Assets 2020: $3,298,613Liabilities 2020: $417,400Net Assets 2020: $2,881,2132020Assets 2021: $3,024,569Liabilities 2021: $417,402Net Assets 2021: $2,607,1672021Assets 2022: $3,015,430Liabilities 2022: $172,463Net Assets 2022: $2,842,9672022Assets 2023: $2,846,487Liabilities 2023: $152,849Net Assets 2023: $2,693,6382023Assets 2024: $2,499,103Liabilities 2024: $145,158Net Assets 2024: $2,353,9452024Assets 2025: $2,562,563Liabilities 2025: $138,692Net Assets 2025: $2,423,8712025

Highlighted filing

2016

Assets$3,530,498
Liabilities$21,390
Net Assets$3,509,108

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,166,113Expenses 2011: $1,685,564Net Income 2011: $480,5492011Revenue 2012: $2,996,522Expenses 2012: $2,086,759Net Income 2012: $909,7632012Revenue 2013: $3,321,346Expenses 2013: $2,419,547Net Income 2013: $901,7992013Revenue 2014: $3,318,306Expenses 2014: $2,676,585Net Income 2014: $641,7212014Revenue 2015: $2,723,462Expenses 2015: $2,741,423Net Income 2015: -$17,9612015Revenue 2016: $1,802,890Expenses 2016: $2,130,904Net Income 2016: -$328,0142016Revenue 2017: $2,068,158Expenses 2017: $2,143,562Net Income 2017: -$75,4042017Revenue 2018: $2,732,579Expenses 2018: $2,534,258Net Income 2018: $198,3212018Revenue 2019: $2,902,213Expenses 2019: $2,761,485Net Income 2019: $140,7282019Revenue 2020: $1,543,479Expenses 2020: $2,435,019Net Income 2020: -$891,5402020Revenue 2021: $1,673,705Expenses 2021: $1,947,751Net Income 2021: -$274,0462021Revenue 2022: $2,198,443Expenses 2022: $1,962,643Net Income 2022: $235,8002022Revenue 2023: $2,222,452Expenses 2023: $2,371,781Net Income 2023: -$149,3292023Revenue 2024: $2,081,819Expenses 2024: $2,421,512Net Income 2024: -$339,6932024Revenue 2025: $2,561,488Expenses 2025: $2,491,562Net Income 2025: $69,9262025

Highlighted filing

2016

Revenue$1,802,890
Expenses$2,130,904
Net Income-$328,014
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jul 17, 2017
Return Version
2015v3.0
Gross Receipts
$1,803,273
Mission and Program Overview

Mission

Safety training - the center provides state certified industrial safety training units.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,908,058$1,931,320▲ $23,262
Land, Buildings, and Equipment, Net$1,078,442$1,224,586▲ $146,144
Accounts Receivable$304,216$210,332▼ $93,884
Cash and Non-Interest-Bearing Accounts$554,936$164,260▼ $390,676
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,845,652$3,530,498▼ $315,154
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$35$12,894▲ $12,859
Other Liabilities$8,495$8,496▲ $1
Total Liabilities$8,530$21,390▲ $12,860
Net Assets / Fund Balance
Unrestricted Net Assets$3,837,122$3,509,108▼ $328,014
Total Net Assets Fund Balance$3,837,122$3,509,108▼ $328,014
Total Liabilities and Net Assets / Fund Balance$3,845,652$3,530,498▼ $315,154

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,224,586$473,366$1,697,952
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phillip YoungExecutive DirectorFT$159,000$159,000
Vicki WatkinsOperations ManagerFT$127,250$127,250
Robert RhoadesLead InstructorFT$69,475$69,475

Board Members and Trustees

NameTitle
Karl HaenyAsst. Chairman
John MooreChairman
Phil YoungPresident & CEO
Vicki WatkinsVice President
Terry ThomasImmediate Past
Luis CastilloMember At Large
Phil LawsonSec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,787,967
Investment Income
$14,923
Other Revenue
$0
Change in Net Assets
$-328,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,111,509
Other Expenses$1,019,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$671,354$74,595-$745,949
Current Officers, Directors, Trustees, and Key Employees$230,260$25,584-$255,844
Insurance$193,725$21,525-$215,250
Payroll Taxes$68,152$7,572-$75,724
All Other Expenses$60,964$6,773-$67,737
Office Expenses$52,011$5,779-$57,790
Fees for Services Other$51,013$5,668-$56,681
Depreciation Depletion$39,380$4,375-$43,755
Pension Plan Contributions$30,593$3,399-$33,992
Other Expenses$25,513$2,835-$28,348
Advertising$7,975$886-$8,861
Travel$6,510$723-$7,233
Fees for Services Accounting$2,984$331-$3,315
Total Functional Expenses$1,917,817$213,087$0$2,130,904
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$8,495
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
West Texas Safety Training Center
EIN
75-2540228
Phone
4325633067
Address
PO BOX 60828, ODESSA, TX 79711

Signing Officer

Name
Vicki Watkins
Title
Vice President
Signed
2017-07-17
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
7
Independent Board Members
5
Employees
25

Preparer

Firm
Fisher Moore and Company Pllc
Address
415 W WALL ST STE 703, MIDLAND, TX 79701-4481
Preparer
Neil D Fisher CPA
Phone
4326821000
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IRS990/OfficeExpensesGrp/TotalAmt057790
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0COST OF TRAINING
IRS990/OtherExpensesGrp/Desc1COMPUTER EXPENSE
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3CONTRACT LABOR
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt037816
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19004
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26222
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32835
IRS990/OtherExpensesGrp/ProgramServicesAmt0340341
IRS990/OtherExpensesGrp/ProgramServicesAmt181039
IRS990/OtherExpensesGrp/ProgramServicesAmt256003
IRS990/OtherExpensesGrp/ProgramServicesAmt325513
IRS990/OtherExpensesGrp/TotalAmt0378157
IRS990/OtherExpensesGrp/TotalAmt190043
IRS990/OtherExpensesGrp/TotalAmt262225
IRS990/OtherExpensesGrp/TotalAmt328348
IRS990/OtherLiabilitiesGrp/BOYAmt08495
IRS990/OtherLiabilitiesGrp/EOYAmt08496
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt074595
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0671354
IRS990/OtherSalariesAndWagesGrp/TotalAmt0745949
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07572
IRS990/PayrollTaxesGrp/ProgramServicesAmt068152
IRS990/PayrollTaxesGrp/TotalAmt075724
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03399
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt030593
IRS990/PensionPlanContributionsGrp/TotalAmt033992
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01787967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01787967
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012856
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01440508
IRS990/PYProgramServiceRevenueAmt02710606
IRS990/PYRevenuesLessExpensesAmt0-17961
IRS990/PYSalariesCompEmpBnftPaidAmt01300915
IRS990/PYTotalExpensesAmt02741423
IRS990/PYTotalRevenueAmt02723462
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-328014
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01803273
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01908058
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01931320
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01224586
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0473366
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01697952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08495
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01224586
IRS990ScheduleD/TotalLiabilityAmt08496
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0159000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PHILLIP YOUNG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0159000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03845652
IRS990/TotalAssetsEOYAmt03530498
IRS990/TotalAssetsGrp/BOYAmt03845652
IRS990/TotalAssetsGrp/EOYAmt03530498
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0213087
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01917817
IRS990/TotalFunctionalExpensesGrp/TotalAmt02130904
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08530
IRS990/TotalLiabilitiesEOYAmt021390
IRS990/TotalLiabilitiesGrp/BOYAmt08530
IRS990/TotalLiabilitiesGrp/EOYAmt021390
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03837122
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03509108
IRS990/TotalProgramServiceExpensesAmt01917817
IRS990/TotalProgramServiceRevenueAmt01787967
IRS990/TotalReportableCompFromOrgAmt0355725
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01802890
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01802890

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.56$0.14$2.42$2.56$2.49$0.07
2024Detailed filing. Detailed filing data is available for this year.$2.50$0.15$2.35$2.08$2.42$0.34
2023Detailed filing. Detailed filing data is available for this year.$2.85$0.15$2.69$2.22$2.37$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.02$0.17$2.84$2.20$1.96$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.42$2.61$1.67$1.95$0.27
2020Detailed filing. Detailed filing data is available for this year.$3.30$0.42$2.88$1.54$2.44$0.89
2019Detailed filing. Detailed filing data is available for this year.$3.78$0.01$3.77$2.90$2.76$0.14
2018Detailed filing. Detailed filing data is available for this year.$3.67$0.04$3.63$2.73$2.53$0.20
2017Detailed filing. Detailed filing data is available for this year.$3.44$0.00$3.43$2.07$2.14$0.08
2016Detailed filing. Detailed filing data is available for this year.$3.53$0.02$3.51$1.80$2.13$0.33
2015Summary only. Only limited summary data is available for this year.$3.85$0.01$3.84$2.72$2.74$0.02
2014Summary only. Only limited summary data is available for this year.$3.87$0.01$3.86$3.32$2.68$0.64
2013Summary only. Only limited summary data is available for this year.$3.22$0.01$3.21$3.32$2.42$0.90
2012Summary only. Only limited summary data is available for this year.$2.31$0.00$2.31$3.00$2.09$0.91
2011Summary only. Only limited summary data is available for this year.$1.41$0.01$1.40$2.17$1.69$0.48