WEST VIRGINIA PHARMACISTS ASSOC

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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

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

Program Service Accomplishments

Program 1

Expenses: $10,307 Revenue: $8,727

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%)

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

Governance

Voting Members

Independent Members

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

Total Directors

Key Employees

Highest Compensated

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