WEST VIRGINIA PUBLIC TRANSIT ASSOC… - Form 990 Financial Data

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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

1977

Legal Domicile

Principal Officer

MELISSA WEISHAR

Phone

3043433840

Tax Period

2024-07-01 to 2025-06-30

WEST VIRGINIA PUBLIC TRANSIT ASSOCIATION, founded in 1977, is a community nonprofit that reported $4.0M in total revenue in fiscal year 2024. Revenue grew 8% year-over-year, indicating healthy expansion.

Mission

TO ENHANCE THE ADVANCEMENT OF PUBLIC TRANSPORTATION IN THE STATE OF WEST VIRGINIA.

Program Service Accomplishments

Program 1

Expenses: $4,013,804

TO ENHANCE THE ADVANCEMENT OF PUBLIC TRANSPORTATION IN THE STATE OF WEST VIRGINIA

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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 $3,988,227

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $3,988,227

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $4,013,804

Other Expenses $4,013,804

TOTAL EXPENSES $4,013,804

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,988,227	$3,679,652	+0.1%
Expenses	$4,013,804	$3,642,347	+0.1%
Net Income	$-25,577	$37,305	-1.7%

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

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
PAULA SMITH	PRESIDENT	7.50	Officer Director	$0	$0	$0
MARIA SMITH	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
MELISSA WEISHAR	TREASURER	5.00	Officer Director	$0	$0	$0
HEATHER LILY	SECRETARY	4.00	Officer 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	$3,988,227	$4,013,804	$412,679	$-25,577
2024	$3,679,652	$3,642,347	$1,174,084	$37,305
2023	$4,885,281	$4,826,421	$1,302,698	$58,860
2022	$1,722,468	$2,240,828	$114,713	$-518,360
2021	$2,848,001	$2,363,574	$633,073	$484,427
2020	$839,960	$781,317	$1,033,665	$58,643

WEST VIRGINIA PUBLIC TRANSIT ASSOCIATION