WV School Boards Association

Tax-deductible

Charleston, WV501(c)(3)EducationEIN 55-0461269Revenue $699K in FY2025

On file with the IRSwvsba.org2220 Washington St E, 25311-2219 · Charleston, WVTax-exempt since Mar 1978Publicly supported — 509(a)(2)

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See statement 2

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $94K a year · 13% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 11.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$241K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$699K
-11% vs prior year
Spent
$628K
To programs
65%
Net assets
$466K
By yearFY2021–FY2025
Revenue
$699K
FY2025▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2021$555K
FY2022$721K
FY2023$769K
FY2024$782K
FY2025$699K
Expenses
$628K
FY2025+0.5%
Tap a bar for its year
Expenses by fiscal year
FY2021$528K
FY2022$612K
FY2023$660K
FY2024$625K
FY2025$628K
Net assets
$466K
FY2025▲ +18%
Tap a bar for its year
Net assets by fiscal year
FY2021$20K
FY2022$129K
FY2023$238K
FY2024$395K
FY2025$466K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1978.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $408K Management & general 35% · $220K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$0Pt VII · Sec A
Former Executive Director
$0Pt VII · Sec A

James G Brown’s $78K as Executive Director is at the 70th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021
Howard Ocull$77,442$124,999$134,798
James G Brown$78,467——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See WV School Boards Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

WV School Boards Association is an education nonprofit based in Charleston, WV.

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Provided by the organization

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1 program · $408K · in their own filed words · FY2024
01

Meetings, workshops, and seminars for training of county school board personnel in effective fiscal and administrative management. 55 county boards of education were provided these services

$408Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$699K
Ln 12
Fees for servicesLn 2g$674K
Investment incomeLn 3$25K
Money outPt IX
$628K
Ln 25
Programscol B$408K
Managementcol C$220K
Owns and owesPt X
$466K
net assets · Ln 32
Cash and savingsLn 1–2$582K
Total assetsLn 16$707K
LiabilitiesLn 26$241K
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$674K
Investment incomeLn 3$25K
Total revenueLn 12$699K
Assets in detailPt X, end of year
CashLn 1$582K
Cash and savings togetherLn 1–2$582K
Total assetsLn 16$707K
LiabilitiesLn 26$241K
Net assetsLn 32$466K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$467K$582K
Total assetsLn 16$679K$707K
LiabilitiesLn 26$284K$241K
Net assetsLn 32$395K$466K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$131K$85K$46K
Other salaries and wagesLn 7$76K$49K$26K
Other employee benefitsLn 9$50K$33K$18K
Payroll taxesLn 10$15K$10K$5K
Legal feesLn 11b$43K$28K$15K
Accounting feesLn 11c$4K$3K$1K
Lobbying feesLn 11d$300$195$105
Other fees for servicesLn 11g$367$238$129
Office expensesLn 13$8K$5K$3K
Information technologyLn 14$2K$1K$660
OccupancyLn 16$32K$21K$11K
TravelLn 17$2K$1K$698
Conferences, conventions and meetingsLn 19$250K$163K$88K
InsuranceLn 23$4K$2K$1K
Other expenses (24a–d)Ln 24$9K$6K$3K
Total functional expensesLn 25$628K$408K$220K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $699K$628K$72K$466K 990 PDF
FY2024 $782K$625K$157K$395K 990 PDF
FY2023 $769K$660K$109K$238K 990 PDF
FY2022 $721K$612K$108K$129K 990 PDF
FY2021 $555K$528K$26K$20K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $699,213 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $775,370$674,004
I-10 Investment incomePrior year $6,137$25,209
I-11 Other revenue$0
I-12 Total revenuePrior year $781,507$699,213
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $264,449$272,690
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $360,141$354,993
I-18 Total expensesPrior year $624,590$627,683
I-19 Revenue less expensesPrior year $156,917$71,530
Part VI · Governance 3 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $699,213 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $674,004$674,004
VIII-3 Investment incomeRelated to mission $25,209$25,209
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $699,213 · Unrelated business $0 · Excluded from tax $0$699,213
Part IX · Statement of functional expenses $627,683 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $85,387 · Management $45,978$131,365
IX-7 Other salaries and wagesPrograms $49,126 · Management $26,452$75,578
IX-9 Other employee benefitsPrograms $32,689 · Management $17,601$50,290
IX-10 Payroll taxesPrograms $10,047 · Management $5,410$15,457
IX-11b Legal feesPrograms $27,690 · Management $14,910$42,600
IX-11c Accounting feesPrograms $2,724 · Management $1,466$4,190
IX-11d Lobbying feesPrograms $195 · Management $105$300
IX-11g Other fees for servicesPrograms $238 · Management $129$367
IX-13 Office expensesPrograms $5,135 · Management $2,765$7,900
IX-14 Information technologyPrograms $1,226 · Management $660$1,886
IX-16 OccupancyPrograms $20,844 · Management $11,224$32,068
IX-17 TravelPrograms $1,298 · Management $698$1,996
IX-19 Conferences, conventions and meetingsPrograms $162,821 · Management $87,673$250,494
IX-23 InsurancePrograms $2,495 · Management $1,343$3,838
IX-24 Other expenses (24a–d)Programs $6,080 · Management $3,274$9,354
IX-25 Total functional expensesPrograms $407,995 · Management $219,688 · Fundraising $0$627,683
Part X · Balance sheet $707,460 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $467,490$581,802
X-4 Accounts receivableStart of year $211,578$125,658
X-16 Total assetsStart of year $679,068$707,460
X-17 Accounts payable and accrued expensesStart of year $31,865$18,658
X-19 Deferred revenueStart of year $248,551$218,620
X-25 Other liabilitiesStart of year $3,692$3,692
X-26 Total liabilitiesStart of year $284,108$240,970
X-32 Total net assets or fund balancesStart of year $394,960$466,490
X-33 Total liabilities and net assetsStart of year $679,068$707,460
Part XI · Reconciliation of net assets $466,490 net assets at year end
XI-1 Total revenue$699,213
XI-2 Total expenses$627,683
XI-3 Revenue less expenses$71,530
XI-4 Net assets at start of year$394,960
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$466,490

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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