WV Drug Testing Laboratory
Legal name: West Virginia Drug Testing Laboratories Inc
Nonprofit profile at a glance
- EIN
- 274180015
- IRS 990 coverage
- 2013–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Parkersburg, WV, US
- Phone
- 304-422-8576
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $1,966,740
- Expenses
- $1,543,259
- Assets
- $2,936,435
- Liabilities
- $20,177
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- MICHELLE STEWART (BOARD MEMBER/PRESIDENT/LAB)
Highest reported compensation
- JANA SINGER (BOARD MEMBER/TREASURER/LAB): $148,036 total reported compensation
- MICHELLE STEWART (BOARD MEMBER/PRESIDENT/LAB): $75,000 total reported compensation
- HERNANDO ESCANDON (BOARD MEMBER/SECRETARY): $74,215 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide affordable drug screening services for Drug Courts, Day Report Centers, healthcare facilities, local businesses, schools, and families, while giving back to the community as a non-profit partner in the fight against substance abuse.
What it reported doing in 2024
West Virginia drug testing laboratories, inc (wvdtl) will seek to provide clia, samsha, or other wvdtl approved licensed contractual drug testing to any agency, entity, or person permitted by law for the purpose of: making the laboratory economically self-sustaining utilizing any profit realized for the economic support of the hosting day report center.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 93
- Accountability: 31
- Sustainability: 70
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.5%; rating input score 78
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 95.9%; rating input score 96; 43rd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 37.5%; rating input score 38; 10th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 21.5%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 1.9; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
- Officer compensation ratio: 5.6%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 9.4% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 16.8% per year; rating input score 100; 76th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site
- Where the money goes: 78.5% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 8 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.5M in reported program spending
- Leadership: top reported pay $148K · 7 people listed
- Consistency: 28 of 29 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes grants
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: 7 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Independent voting board scored 38/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 51/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.