Civic Intelligence

West Virginia Nonprofit Association Inc

EIN 82-2259348 • 501(c)3 • Lewisburg, WV

Profile

The wvnpa is a membership association dedicated to serving west virginia's nonprofit sector by providing year-round programming, serving as a clearing house of information, tools and resources through our website, and connect the sector for a unified voice.

PO Box 1452Lewisburg, WV 24901

wvnpa.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-18%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$63,197

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 27.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

36th percentile

-14%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-21%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$261,868

Down $42,565 (-14%) from 2023

Liabilities

Down

$30,410

Down $1,613 (-5.0%) from 2023

Net Assets

Down

$231,458

Down $40,952 (-15%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin25th percentile

Revenue

Down

$229,999

Down $59,496 (-21%) from 2023

Expenses

Up

$270,951

Up $54,819 (+25%) from 2023

Net Income

Down

-$40,952

Down $114,315 (-156%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$400K$300K$200K$100K$0Assets 2018: $195,374Liabilities 2018: $26,097Net Assets 2018: $169,2772018Assets 2019: $64,848Liabilities 2019: $32,490Net Assets 2019: $32,3582019Assets 2020: $201,479Liabilities 2020: $31,759Net Assets 2020: $169,7202020Assets 2021: $219,575Liabilities 2021: $34,902Net Assets 2021: $184,6732021Assets 2022: $238,738Liabilities 2022: $39,691Net Assets 2022: $199,0472022Assets 2023: $304,433Liabilities 2023: $32,023Net Assets 2023: $272,4102023Assets 2024: $261,868Liabilities 2024: $30,410Net Assets 2024: $231,4582024

Highlighted filing

2024

Assets$261,868
Liabilities$30,410
Net Assets$231,458
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2018: $202,395Expenses 2018: $171,179Net Income 2018: $31,2162018Revenue 2019: $260,258Expenses 2019: $272,177Net Income 2019: -$11,9192019Revenue 2020: $307,990Expenses 2020: $170,628Net Income 2020: $137,3622020Revenue 2021: $206,591Expenses 2021: $191,638Net Income 2021: $14,9532021Revenue 2022: $220,603Expenses 2022: $206,229Net Income 2022: $14,3742022Revenue 2023: $289,495Expenses 2023: $216,132Net Income 2023: $73,3632023Revenue 2024: $229,999Expenses 2024: $270,951Net Income 2024: -$40,9522024

Highlighted filing

2024

Revenue$229,999
Expenses$270,951
Net Income-$40,952
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
$261,868
Liabilities
$30,410
Net assets
$231,458
Revenue
$229,999
Expenses
$270,951
Net income
-$40,952
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.30$2.31$2.30$2.71$0.41
2023Detailed filing. Detailed filing data is available for this year.$3.04$0.32$2.72$2.89$2.16$0.73
2022Detailed filing. Detailed filing data is available for this year.$2.39$0.40$1.99$2.21$2.06$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.20$0.35$1.85$2.07$1.92$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.32$1.70$3.08$1.71$1.37
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.32$0.32$2.60$2.72$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.95$0.26$1.69$2.02$1.71$0.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$229,999
Mission and Program Overview

Mission

The wvnpa is a membership association dedicated to serving west virginia's nonprofit sector by providing year-round programming, serving as a clearing house of information, tools and resources through our website, and connect the sector for a unified voice.

To strengthen the nonprofit sector by fostering a collective voice and providing mission-focused resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$13,900$138,900▲ $125,000
Cash and Non-Interest-Bearing Accounts$290,533$121,363▼ $169,170
Prepaid Expenses and Deferred Charges-$255-
Total Assets$304,433$261,868▼ $42,565
Other Assets Total$0$1,350▲ $1,350
Liabilities
Deferred Revenue$21,154$24,906▲ $3,752
Accounts Payable and Accrued Expenses$10,869$5,504▼ $5,365
Total Liabilities$32,023$30,410▼ $1,613
Net Assets / Fund Balance
Net Assets With Donor Restrictions$136,000$151,000▲ $15,000
Net Assets Without Donor Restrictions$136,410$80,458▼ $55,952
Total Net Assets Fund Balance$272,410$231,458▼ $40,952
Total Liabilities and Net Assets / Fund Balance$304,433$261,868▼ $42,565
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rosemary KetchumExecutive DirectorFT$63,197$63,197

Board Members and Trustees

NameTitle
MARGARET O'NEALChair
Brett WhiteVice Chair
Alice RuhnkeBoard Member
Beth CaseyBoard Member
Bobbie ConklinBoard Member
Courtney SusmanBoard Member
David MichaelBoard Member
Heather FosterBoard Member
Heather OuimetteBoard Member
Jeanette WojcikBoard Member
Jordan WooldridgeBoard Member
Mary SkeensBoard Member
Molly AbogastBoard Member
Paula Marrone-reeseBoard Member
Whitney GlotfeltyBoard Member
Christine SpauldingSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$174,700
Program Service Revenue
$49,549
Investment Income
$5,750
Other Revenue
$0
All Other Contributions
$174,700
Change in Net Assets
$-40,952

Audited Revenue Reconciliation

Revenue per Audited Statements
$229,999
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$229,999
Total Revenue per Form 990
$229,999
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$180,232
Other Expenses$90,719
Total Fundraising Expense$15,486
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,841$31,243$6,797$97,881
Current Officers, Directors, Trustees, and Key Employees$38,550$20,223$4,424$63,197
Office Expenses$34,534$12,172$2,654$49,360
Other Expenses$25,298--$25,298
Payroll Taxes$11,700$6,120$1,334$19,154
Fees for Services Other$7,800--$7,800
Travel$2,427$1,270$277$3,974
Advertising$3,537--$3,537
Conferences and Meetings$750--$750
Total Functional Expenses$184,437$71,028$15,486$270,951

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$270,951
Total Expenses per Audited Statements$270,951
Total Expenses per Form 990$270,951
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 6

“The wvnpa is a membership association and currently has an estimated 291 members.”

Form 990, Part VI, Section A, Line 7A

“Wvnpa members vote on nominations to the wvnpa board of directors during the annual meeting of the members.”

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

“Management and the audit committee have reviewed the draft 990 and provided the full version to the board before filing.”

Form 990, Part VI, Section B, Line 12C

“Members of the wvnpa board of directors review and sign wvnpa's conflict of interest statement at the first quarterly meeting each calendar year. The conflict of interest statement is also posted in the board portal as a reference during board meetings and for board members to review throughout the year.”

Form 990, Part VI, Section B, Line 15

“Annually, the board of directors conducts an evaluation of the executive director and makes inquiries of the employment compensation of individuals with similar positions. The board of directors uses the wv nonprofit salary & compensation report as a reference.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
West Virginia Nonprofit Association Inc
EIN
82-2259348
Phone
3046672248
Address
PO BOX 1452, LEWISBURG, WV 24901

Signing Officer

Name
Rosemary Ketchum
Title
Executive Director
Phone
3046672248
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosemary Ketchum
Formed
2017
Legal Domicile
Wv
Voting Board Members
16
Independent Board Members
16
Employees
4
Volunteers
0

Preparer

Firm
PERRY & ASSOCIATES CPA'S
Address
128 S MARIETTA STREET, SAINT CLAIRSVILLE, OH 43950
Preparer
Christine Milewsky CPA
Phone
7406951569
Supplemental Narrative

Additional Explanations

Part XII Line 2C

“No change from prior year”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal income taxes as described under internal revenue code (irc) 501 (c) (3). Therefore, no provision for income tax has been recorded in the accompanying financial statements. In addition, the association qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an association that is not a private foundation under section 509(a)(2). The association complies with provisions of gaap related to the accounting for the uncertainty in income taxes. As required, the association has evaluated its tax positions, applying a "more likely than not" threshold and believes that there would be no material changes to the results of its operations or financial position as a result of an audit by the applicable taxing authorities, federal or state. The association has filed all of its known and required tax returns in a timely manner, including as permitted, allowed extensions.”

Raw XML AppendixShowing 400 of 461 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/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0229999
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05750
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE WVNPA IS A MEMBERSHIP ASSOCIATION DEDICATED TO SERVING WEST VIRGINIA'S NONPROFIT SECTOR BY PROVIDING YEAR-ROUND PROGRAMMING, SERVING AS A CLEARING HOUSE OF INFORMATION, TOOLS AND RESOURCES THROUGH OUR WEBSITE, AND CONNECT THE SECTOR FOR A UNIFIED VOICE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0272410
IRS990/NetAssetsOrFundBalancesEOYAmt0231458
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0136410
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt080458
IRS990/NoncashContributionsAmt015150
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt02654
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012172
IRS990/OfficeExpensesGrp/ProgramServicesAmt034534
IRS990/OfficeExpensesGrp/TotalAmt049360
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt01350
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt025298
IRS990/OtherExpensesGrp/TotalAmt025298
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06797
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031243
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt059841
IRS990/OtherSalariesAndWagesGrp/TotalAmt097881
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01334
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06120
IRS990/PayrollTaxesGrp/ProgramServicesAmt011700
IRS990/PayrollTaxesGrp/TotalAmt019154
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0255
IRS990/PrincipalOfficerNm0ROSEMARY KETCHUM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/BusinessCd1561499
IRS990/ProgramServiceRevenueGrp/BusinessCd2561499
IRS990/ProgramServiceRevenueGrp/BusinessCd3561499
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc2CREDIT CARD FEES
IRS990/ProgramServiceRevenueGrp/Desc3FEES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt043373
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15435
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2376
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3365
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt043373
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3365
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0211915
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02687
IRS990/PYOtherExpensesAmt043894
IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt073363
IRS990/PYSalariesCompEmpBnftPaidAmt0172238
IRS990/PYTotalExpensesAmt0216132
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0289495
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-40952
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt049549
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0202923
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0211915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt025500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0137500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0243500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0821338
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05750
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02687
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06872
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02367
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01379
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt019055
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0272135
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97730
IRS990ScheduleA/PublicSupportPY170Pct00.98050
IRS990ScheduleA/PublicSupportTotal170Amt0821338
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0202923
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0211915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt025500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0137500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0243500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0821338
IRS990ScheduleA/TotalSupportAmt0840393
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
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0270951
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0229999
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES AS DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) 501 (C) (3). THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE ASSOCIATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ASSOCIATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ASSOCIATION COMPLIES WITH PROVISIONS OF GAAP RELATED TO THE ACCOUNTING FOR THE UNCERTAINTY IN INCOME TAXES. AS REQUIRED, THE ASSOCIATION HAS EVALUATED ITS TAX POSITIONS, APPLYING A "MORE LIKELY THAN NOT" THRESHOLD AND BELIEVES THAT THERE WOULD BE NO MATERIAL CHANGES TO THE RESULTS OF ITS OPERATIONS OR FINANCIAL POSITION AS A RESULT OF AN AUDIT BY THE APPLICABLE TAXING AUTHORITIES, FEDERAL OR STATE. THE ASSOCIATION HAS FILED ALL OF ITS KNOWN AND REQUIRED TAX RETURNS IN A TIMELY MANNER, INCLUDING AS PERMITTED, ALLOWED EXTENSIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0270951
IRS990ScheduleD/TotalRevenuePerForm990Amt0229999
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0229999
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0270951
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WVNPA IS A MEMBERSHIP ASSOCIATION AND CURRENTLY HAS AN ESTIMATED 291 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WVNPA MEMBERS VOTE ON NOMINATIONS TO THE WVNPA BOARD OF DIRECTORS DURING THE ANNUAL MEETING OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT AND THE AUDIT COMMITTEE HAVE REVIEWED THE DRAFT 990 AND PROVIDED THE FULL VERSION TO THE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF THE WVNPA BOARD OF DIRECTORS REVIEW AND SIGN WVNPA'S CONFLICT OF INTEREST STATEMENT AT THE FIRST QUARTERLY MEETING EACH CALENDAR YEAR. THE CONFLICT OF INTEREST STATEMENT IS ALSO POSTED IN THE BOARD PORTAL AS A REFERENCE DURING BOARD MEETINGS AND FOR BOARD MEMBERS TO REVIEW THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, THE BOARD OF DIRECTORS CONDUCTS AN EVALUATION OF THE EXECUTIVE DIRECTOR AND MAKES INQUIRIES OF THE EMPLOYMENT COMPENSATION OF INDIVIDUALS WITH SIMILAR POSITIONS. THE BOARD OF DIRECTORS USES THE WV NONPROFIT SALARY & COMPENSATION REPORT AS A REFERENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO CHANGE FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0304433
IRS990/TotalAssetsEOYAmt0261868
IRS990/TotalAssetsGrp/BOYAmt0304433
IRS990/TotalAssetsGrp/EOYAmt0261868
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0174700
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015486
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071028
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0184437
IRS990/TotalFunctionalExpensesGrp/TotalAmt0270951
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032023

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