West Virginia Society of Cpa's
Nonprofit profile at a glance
- EIN
- 556019021
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Charleston, WV, USA
- Phone
- 3043425461
- Rating confidence
- Limited
Reported finances
- Revenue
- $593,145
- Expenses
- $659,731
- Assets
- $1,382,477
- Liabilities
- $364,739
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- AKIA RICE (PRESIDENT)
- MENDY ALUISE (PRESIDENT-ELECT)
- SUSAN BARBER (PAST PRESIDENT)
- JUDY PROCTOR (CEO PART YEAR)
- MEGAN KUECK (CEO PART YEAR)
Highest reported compensation
- MEGAN KUECK (CEO PART YEAR): $126,625 total reported compensation
- JUDY PROCTOR (CEO PART YEAR): $112,806 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 serve and promote the accounting profession
What it reported doing in 2024
Co-ordinated committee meetings to support the wide range of activities of the society's committees, which include programs for students as well as tax and other technical information.
Operating model
- Revenue model
- Earned-program. 86% of the money available for current operations came from fees and other program 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: 79
- Sustainability: 31
- Growth: 20
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; 63rd 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; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: -11.2%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 2.1; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.26; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 36.3%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -4.6% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 15 of 15 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $127K · 17 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 5 filed schedules
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.