WEST VIRGINIA BOTTLERS OF CARBONATED BEVERAGES INC (EIN 550679203) - 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

1951

Legal Domicile

Phone

3042083464

Tax Period

2023-01-01 to 2023-12-31

WEST VIRGINIA BOTTLERS OF CARBONATED BEVERAGES INC, founded in 1951, is a small nonprofit that reported $199K in total revenue in fiscal year 2023.

Mission

Provide information on matters affecting the soft drink industry to all 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $198,560

Investment Income $0

Other Revenue $0

TOTAL REVENUE $198,560

Expense Breakdown

Grants Paid $0

Salaries & Benefits $82,500

Fundraising Expenses $0

Program Expenses $0

Other Expenses $110,927

TOTAL EXPENSES $193,427

Year-over-Year Comparison

	2023	2022	Change
Revenue	$198,560	$198,560	N/A
Expenses	$193,427	$213,465	-0.1%
Net Income	$5,133	$-14,905	-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

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

$82,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
N/A	Vice Chair	0.0	Officer Director	$0	$0	$0
N/A	Chair	0.0	Officer Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	Board Member	0.0	Director	$0	$0	$0
N/A	President	40.0	Officer	$82,500	$0	$82,500

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	No data	No data	No data	No data
2023	$198,560	$193,427	$113,624	$5,133
2022	$198,560	$213,465	$108,491	$-14,905
2021	$197,560	$208,742	$123,396	$-11,182
2020	$192,060	$199,347	$134,578	$-7,287
2019	$192,060	$193,289	$141,865	$-1,229
2018	$185,060	$190,914	$143,094	$-5,854

WEST VIRGINIA BOTTLERS OF CARBONATED BEVERAGES INC