WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION (EIN 454972366) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

TERRENCE E RUSIN

Phone

8778295500

Tax Period

2023-01-01 to 2023-12-31

WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION, founded in 2012, is a small nonprofit in the Crime & Legal sector that reported $124K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $119K left a modest 5% surplus.

Mission

FUNDS RAISED & RECEIVED BY THE WV CORRECTIONS TRAINING FOUNDATION ARE INVESTED AND USED FOR SUPPORT AND OPERATION OF THE MOCK PRISON RIOT AT THE DECOMMISSIONED WV PENITENTIARY IN MOUNDSVILLE, WV

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $65,000

Program Service Revenue $59,346

Investment Income $0

Other Revenue $0

TOTAL REVENUE $124,346

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $24,000

Program Expenses $68,299

Other Expenses $118,606

TOTAL EXPENSES $118,606

Year-over-Year Comparison

	2023	2022	Change
Revenue	$124,346	$99,106	+0.3%
Expenses	$118,606	$77,325	+0.5%
Net Income	$5,740	$21,781	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CALVIN SUTPHIN	DIRECTOR	N/A	Director	$0	$0	$0
TERRENCE E RUSIN	PRESIDENT	N/A	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$124,346	$118,606	$46,396	$5,740
2022	$99,106	$77,325	$49,176	$21,781
2021	$63,409	$54,646	$30,455	$8,763
2020	$4,525	$54,509	$24,222	$-49,984
2019	$94,000	$125,400	$14,606	$-31,400
2018	$125,088	$111,298	$46,006	$13,790

WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION