Randolph County Sheltered Workshop INC FY2021 filing

Tax-deductible

Elkins, WV501(c)(3)Since 1976EIN 55-0566803Revenue $539K in FY2021

On file with the IRS890 Industrial Park Rd, 26241-3796 · Elkins, WVTax-exempt since Oct 1977Publicly supported charity — 170(b)(1)(A)(vi)

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Organization provides assessment, evaluation, training & employment referrals from the school system. Mission is to help each individual reach highest level of productivity

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$60K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
2 of 6
filings with a surplus
Average deficit $17K a year · 3% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$200K
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$539K
+14% vs prior year
Spent
$510K
To programs
88%
Net assets
$463K
By yearFY2020–FY2025
Revenue
$539K
FY2021▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$473K
FY2021$539K
FY2022$540K
FY2023$565K
FY2024$556K
FY2025$552K
Expenses
$510K
FY2021▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$481K
FY2021$510K
FY2022$509K
FY2023$587K
FY2024$619K
FY2025$623K
Net assets
$463K
FY2021▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$399K
FY2021$463K
FY2022$494K
FY2023$541K
FY2024$433K
FY2025$362K

From the FY2021 Form 990 (year ending June 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1977.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $450K Management & general 12% · $60K

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

10 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$60,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Maria L Smith$60,505$60,300$56,157———
Maria Smith———$40,000$60,000$45,000

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.

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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 15aYes

Programs and updates

Helps individuals reach their highest productivity through school-based assessments, training, and job referrals.

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Provided by the organization

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1 program · $450K · in their own filed words · FY2020
01

Organization provides assessment, evaluation, training & employment referrals from the school system. Mission is to help each individual reach highest level of productivity. The organization served approximately 50 individuals during the year ended june 30, 2021.

$450Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$539K
Ln 12
Fees for servicesLn 2g$459K
Gifts and grantsLn 1h$79K
Investment incomeLn 3$208
Money outPt IX
$510K
Ln 25
Programscol B$450K
Managementcol C$60K
Owns and owesPt X
$463K
net assets · Ln 32
Cash and savingsLn 1–2$325K
Total assetsLn 16$663K
LiabilitiesLn 26$200K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$79K
Government grantsLn 1e$79K
Fees for servicesLn 2g$459K
Investment incomeLn 3$208
Total revenueLn 12$539K
Assets in detailPt X, end of year
CashLn 1$222K
SavingsLn 2$104K
Cash and savings togetherLn 1–2$325K
Land, buildings, equipmentLn 10c$197K
Total assetsLn 16$663K
LiabilitiesLn 26$200K
Net assetsLn 32$463K
OperationsPt I, VI
EmployeesI 557
VolunteersI 68
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$256K$325K
Land, buildings, equipmentLn 10c$216K$197K
Total assetsLn 16$600K$663K
LiabilitiesLn 26$201K$200K
Net assetsLn 32$399K$463K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$40K$40K
Other salaries and wagesLn 7$325K$325K
Payroll taxesLn 10$51K$45K$6K
Other fees for servicesLn 11g$4K$3K$564
Advertising and promotionLn 12$718$610$108
Office expensesLn 13$4K$3K$589
TravelLn 17$4K$3K$600
InterestLn 20$1K$904$160
Depreciation, depletion and amortizationLn 22$14K$12K$2K
InsuranceLn 23$14K$12K$2K
Other expenses (24a–d)Ln 24$33K$28K$5K
All other expensesLn 24e$20K$17K$3K
Total functional expensesLn 25$510K$450K$60K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $552K$623K−$71K$362K 990 PDF
FY2024 $556K$619K−$63K$433K 990 PDF
FY2023 $565K$587K−$22K$541K 990 PDF
FY2022 $540K$509K$31K$494K 990 PDF
FY2021 Viewing $539K$510K$29K$463K 990 PDF
FY2020 $473K$481K−$8K$399K 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 FY2021 990 (6 parts)
Part I · Summary $538,683 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $53,827$79,261
I-9 Program service revenuePrior year $418,991$459,214
I-10 Investment incomePrior year $112$208
I-11 Other revenue$0
I-12 Total revenuePrior year $472,930$538,683
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $387,176$415,352
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $93,524$94,256
I-18 Total expensesPrior year $480,700$509,608
I-19 Revenue less expensesPrior year −$7,770$29,075
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $538,683 across 6 lines filed
VIII-1e Government grants$78,711
VIII-1f All other contributions, gifts and grants$550
VIII-1h Total contributions, gifts and grants$79,261
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $459,214$459,214
VIII-3 Investment incomeExcluded from tax $208$208
VIII-12 Total revenueRelated to mission $459,214 · Unrelated business $0 · Excluded from tax $208$538,683
Part IX · Statement of functional expenses $509,608 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $39,578$39,578
IX-7 Other salaries and wagesPrograms $324,851$324,851
IX-10 Payroll taxesPrograms $44,812 · Management $6,111$50,923
IX-11g Other fees for servicesPrograms $3,196 · Management $564$3,760
IX-12 Advertising and promotionPrograms $610 · Management $108$718
IX-13 Office expensesPrograms $3,335 · Management $589$3,924
IX-17 TravelPrograms $3,401 · Management $600$4,001
IX-20 InterestPrograms $904 · Management $160$1,064
IX-22 Depreciation, depletion and amortizationPrograms $11,934 · Management $2,106$14,040
IX-23 InsurancePrograms $11,897 · Management $2,100$13,997
IX-24 Other expenses (24a–d)Programs $27,890 · Management $4,921$32,811
IX-24e All other expensesPrograms $16,950 · Management $2,991$19,941
IX-25 Total functional expensesPrograms $449,780 · Management $59,828 · Fundraising $0$509,608
Part X · Balance sheet $662,889 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $162,332$221,503
X-2 Savings and temporary cash investmentsStart of year $93,548$103,622
X-4 Accounts receivableStart of year $107,304$120,738
X-8 Inventories for sale or useStart of year $19,500$19,050
X-9 Prepaid expenses and deferred chargesStart of year $1,150$850
X-10c Land, buildings and equipment, netStart of year $215,872$197,126
X-16 Total assetsStart of year $599,706$662,889
X-17 Accounts payable and accrued expensesStart of year $41,546$32,433
X-26 Total liabilitiesStart of year $200,751$199,829
X-27 Net assets without donor restrictionsStart of year $398,955$463,060
X-32 Total net assets or fund balancesStart of year $398,955$463,060
X-33 Total liabilities and net assetsStart of year $599,706$662,889
Part XI · Reconciliation of net assets $463,060 net assets at year end
XI-1 Total revenue$538,683
XI-2 Total expenses$509,608
XI-3 Revenue less expenses$29,075
XI-4 Net assets at start of year$398,955
XI-8 Prior period adjustments$35,030
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$463,060

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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