WEST VIRGINIA PHARMACISTS ASSOC

EIN: 550335709

CROSS LANES, WV

Total Revenue
$27,655
Total Expenses
$30,041
Total Assets
$59,813
Net Assets
$59,813
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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
1911
Legal Domicile
WV
Principal Officer
MATT RAFA
Phone
3043703431
Tax Period
2024-01-01 to 2024-12-31

WEST VIRGINIA PHARMACISTS ASSOC, founded in 1911, is a micro nonprofit that reported $28K in total revenue in fiscal year 2024. Revenue fell 61% from the prior year — a significant decline worth monitoring. Net assets of $60K represent 26 months of operating reserves.

Mission

PROMOTION AND ADVANCEMENT OF PHARMACISTS AND CONTINUING EDUCATION OF MEMBERS

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $18,149
Program Service Revenue $7,106
Investment Income $1,621
Other Revenue $779
TOTAL REVENUE $27,655

Expense Breakdown

Grants Paid $2,000
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $10,307
Other Expenses $28,041
TOTAL EXPENSES $30,041

Year-over-Year Comparison

2024 2023 Change
Revenue $27,655 $71,469 -0.6%
Expenses $30,041 $62,510 -0.5%
Net Income $-2,386 $8,959 -1.3%
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

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Governance

Voting Members
11
Independent Members
11
Employees
N/A
Volunteers
N/A

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
5
$0
Total Directors
15
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MATT RAFA PRESIDENT N/A
Officer Director
$0 $0 $0
KRISTA CAPEHART SECRETARY N/A
Officer Director
$0 $0 $0
KATIE KACMARIK PAST PRESIDE N/A
Officer Director
$0 $0 $0
AUBREY LEMASTERS INTERIM VP N/A
Officer Director
$0 $0 $0
CK BABCOCK TREASURER N/A
Officer Director
$0 $0 $0
MICHAEL LEMASTERS DIRECTOR N/A
Director
$0 $0 $0
WILLIAM PETROS DIRECTOR N/A
Director
$0 $0 $0
CHRISTINE BARRETT DIRECTOR N/A
Director
$0 $0 $0
ERIC BLOUGH DIRECTOR N/A
Director
$0 $0 $0
ALLISON GIVEN DIRECTOR N/A
Director
$0 $0 $0
RANDY JOHNSON DIRECTOR N/A
Director
$0 $0 $0
KRISTY LUCAS DIRECTOR N/A
Director
$0 $0 $0
DREW MASSEY DIRECTOR N/A
Director
$0 $0 $0
CAITLIN LUSK DIRECTOR N/A
Director
$0 $0 $0
JULIA GALLOWAY-FANELLI DIRECTOR N/A
Director
$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
2025 No data No data No data No data
2024 $27,655 $30,041 $59,813 $-2,386
2023 $71,469 $62,510 $62,199 $8,959
2022 $79,290 $47,528 $53,240 $31,762
2021 $24,587 $14,990 $23,722 $9,597
2020 $43,631 $46,762 $14,125 $-3,131
2019 $75,582 $67,893 $18,765 $7,689
2018 $83,657 $76,014 $11,652 $7,643
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