West Virginia Intercollegiate
Nonprofit profile at a glance
- EIN
- 550478223
- IRS 990 coverage
- 2012–2012
- Forms available
- Form 990 2012
- Location
- Charleston, WV, USA
- Phone
- 3048162656
- Rating confidence
- Limited
- Sector
- Sports Associations &Training Facilities
Reported finances
- Revenue
- $1,327,261
- Expenses
- $1,329,729
- Assets
- $530,851
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
15 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the wviac is to provide assistance to college and university sports programs by promoting opportunity for all student-athletes; protecting student-athlete welfare; and fostering student-athlete image.
What it reported doing in 2012
Largest ncaa division ii conference with championships in 16 sports wviac basketball tournaments is one of the nations oldest and most successful college hoops events. Founded in 1935, it predates the ncaa, nit, and naia tournaments.
Operating model
- Revenue model
- Other-operating. 73% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 70
- Sustainability: 46
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.2%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 86; 86th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $1.3M in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 2 filed schedules
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 38/100.
- High — Sustainability: Total-asset coverage ratio scored 22/100.