2024-08-23T13:10:33-05:00 2023-12-31 550771624 PERRY & ASSOCIATES CPA'S 128 S MARIETTA STREET SAINT CLAIRSVILLE OH 43950 990 2023-01-01 822259348 WEST VIRGINIA NONPROFIT ASSOCIATION INC WEST 3046672248 PO BOX 1452 LEWISBURG WV 24901 ROSEMARY KETCHUM EXECUTIVE DIRECTOR 3046672248 2024-08-23 1 0 CHRISTINE MILEWSKY CPA P01712873 7406951569 2023 2024-08-08 14:25:15Z X ROSEMARY KETCHUM PO BOX 1452 LEWISBURG WV 24901 289495 0 X WVNPA.ORG X 2017 WV TO STRENGTHEN THE NONPROFIT SECTOR BY FOSTERING A COLLECTIVE VOICE AND PROVIDING MISSION-FOCUSED RESOURCES. 16 16 3 0 0 0 152500 211915 61231 74893 6872 2687 0 0 220603 289495 0 0 0 0 165732 172238 0 0 6896 40497 43894 206229 216132 14374 73363 238738 304433 39691 32023 199047 272410 X 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. 0 0 140792 74893 WVNPA IS A MEMBERSHIP ASSOCIATION OF 274 MEMBERS. IN 2023, WE PROVIDED YEAR-ROUND CAPACITY BUILDING PROGRAMMING TO 600+ MEMBERS AND NON-MEMBERS THROUGH WEBINARS, SPRING REGIONAL ROUNDTABLES, SUMMER WORKSHOPS, A FALL ANNUAL CONFERENCE, AND A POLICY INSTITUTE. THE WVNPA CONNECTS THE SECTOR FOR A UNIFIED VOICE WITH REGULAR COMMUNICATIONS (MONTHLY NEWSLETTER, MEMBER LISTSERV, NEWS BRIEFS AND ACTION ALERTS), OFFERS WV PRINCIPLES & PRACTICES FOR NONPROFIT EXCELLENCE AND TWO COMPANION ASSESSMENT TOOLS TO GUIDE OPERATIONS AND PRACTICES, AND SERVES AS A CLEARINGHOUSE OF RESOURCES, TOOLS AND INFORMATION RELEVANT TO THE SECTOR. 140792 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 3 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WV X ORGANIZATION 3046672248 PO BOX 1452 LEWISBURG WV 24901 X PAULA MARRONE-REESE BOARD MEMBER 1.00 X 0 0 0 ERIN CLEMENS BOARD MEMBER 1.00 X 0 0 0 SUSAN ALOI BOARD MEMBER 1.00 X 0 0 0 HEATHER OUIMETTE BOARD MEMBER 1.00 X 0 0 0 BETH CASEY BOARD MEMBER 1.00 X 0 0 0 KRISTIE VANDEVANDER BOARD MEMBER 1.00 X 0 0 0 JANELL RAY BOARD MEMBER 1.00 X 0 0 0 MARIAN CLOWES BOARD MEMBER 1.00 X 0 0 0 JORDAN WOOLDRIDGE BOARD MEMBER 1.00 X 0 0 0 COURTNEY SUSMAN BOARD MEMBER 1.00 X 0 0 0 HEATHER FOSTER BOARD MEMBER 1.00 X 0 0 0 BRETT WHITE VICE CHAIR 1.00 X X 0 0 0 ALVIN PHILLIPS BOARD MEMBER 1.00 X 0 0 0 JEANETTE WOJCIK PAST CHAIR 1.00 X X 0 0 0 CHRISTINE SPAULDING SECRETARY/TREASURER 1.00 X X 0 0 0 MARGARET O'NEAL CHAIR 1.00 X X 0 0 0 TASHA ANDERSON EXECUTIVE DIRECTOR 40.00 X 85697 0 0 85697 0 0 0 0 0 0 0 211915 211915 MEMBERSHIP DUES 561499 54853 54853 ANNUAL CONFERENCE 561499 14521 14521 FEES FOR SERVICES 561499 5461 5461 CREDIT CARD FEES 561499 58 58 74893 2687 2687 289495 74893 0 2687 85697 52275 29994 3428 69496 42237 25133 2126 17045 10380 6055 610 750 750 2508 2508 22192 15115 6429 648 2344 1427 833 84 2042 2042 PROGRAM EXPENSES 14058 14058 216132 140792 68444 6896 238583 290533 155 13900 238738 304433 9532 10869 30159 21154 39691 32023 X 72047 136410 127000 136000 199047 272410 238738 304433 73363 0 X X 0 1 X 1 0 X 152077 243500 137500 25500 211915 770492 152077 243500 137500 25500 211915 770492 770492 2054 1379 2367 6872 2687 15359 785851 372086 0.98050 0.97990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 289495 0 289495 0 289495 216132 0 216132 0 216132 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. FORM 990, PAGE 2; LINE 4A AMENDED RETURN UPDATED THE NUMBER OF MEMBERS FROM 291 TO 274 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 FORM 990, PAGE 7 AMENDED RETURN UPDATED THE FOLLOWING TITLES: NAME AND TITLE NUMBER 15: JEANETTE WOJCIK, CHANGED TITLE FROM CHAIR TO PAST CHAIR NAME AND TITLE NUMBER 16: CHRISTINE SPAULDING, CHANGED FROM BOARD MEMBER TO SECRETARY/ TREASURER AND IS NOW MARKED AS OFFICER IN COLUMN C NAME AND TITLE NUMBER 17: MARGARET ANN O'NEAL, CHANGED FROM VICE CHAIR TO CHAIR NAME AND TITLE NUMBER 12: HEATHER FOSTER, CHANGED FROM SECRETARY/TREASURER TO BOARD MEMBER & IS IN COLUMN C IS NOT MARKED AS AN OFFICER NAME AND TITLE NUMBER 13: BRETT WHITE, CHANGED TITLE FROM BOARD MEMBER TO VICE CHAIR AND IS NOW MARKED AS AN OFFICER IN COLUMN C PART XII LINE 2C NO CHANGE FROM PRIOR YEAR.