West Virginia State Rehabilitation Council

Nonprofit profile at a glance

EIN
550765502
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Nitro, WV, USA
Phone
3043562089
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Vocational Rehabilitation

Reported finances

Revenue
$146,071
Expenses
$112,050
Assets
$54,306
Liabilities
$3,867

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • JULIE JUSTICE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JULIE JUSTICE (EXECUTIVE DIRECTOR): $65,650 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the West Virginia state rehabilitation council is to review, analyze and advise the West Virginia division of rehabilitation services regarding its program eligibility, performance and effectiveness in empowering individuals with disabilities to achieve their employment goals.the West Virginia src's vision is to ensure that all people with disabilities are provided with an equal opportunity to receive the vocational rehabilitation services for which they are eligible.

What it reported doing in 2024

Monitor West Virginia's rehabilitation programs for proper performance and legal compliance with state laws and the governor's policies.

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 100% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 47
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42%; rating input score 42
  • Program expense ratio: 54.8%; rating input score 55
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 23.3%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 58.6%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -73.8% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 42% of revenue deployed · 54.8% of spending went to programs
  • Governance: 18 of 18 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $66K · 19 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.