WEST VIRGINIA BROADCASTERS ASSOCIATION INC (EIN 556019018) - 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

1946

Legal Domicile

Principal Officer

MICHELE CRIST

Phone

3047442143

Tax Period

2024-01-01 to 2024-12-31

WEST VIRGINIA BROADCASTERS ASSOCIATION INC, founded in 1946, is a small nonprofit that reported $348K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $311K left a modest 11% surplus.

Mission

TO FOSTER AND PROMOTE THE DEVELOPMENT OF RADIO AND TV BROADCASTING BY SPONSORING MEETINGS AND SEMINARS, NEWSLETTER PUBLICATIONS, LOBBYING AND INFORMATION

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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 $318,184

Program Service Revenue $28,308

Investment Income $0

Other Revenue $1,333

TOTAL REVENUE $347,825

Expense Breakdown

Grants Paid $750

Salaries & Benefits $213,537

Fundraising Expenses $0

Other Expenses $60,861

TOTAL EXPENSES $311,272

Year-over-Year Comparison

	2024	2023	Change
Revenue	$347,825	$285,340	+0.2%
Expenses	$311,272	$285,880	+0.1%
Net Income	$36,553	$-540	-68.7%

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

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

$202,537

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REEVES KIRTNER	PRESIDENT	1.00	Officer Director	$0	$0	$0
JIM DODRILL	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MICAH STRADER	SEC/TREASURY	1.00	Officer Director	$0	$0	$0
SEAN BANKS	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
JOE PARSONS	ASSOC DIRECTOR	1.00	Director	$0	$0	$0
CHARITY HOLMAN	DIRECTOR	1.00	Director	$0	$0	$0
JOEL SWISHER	DIRECTOR	1.00	Director	$0	$0	$0
SAM YOHO	DIRECTOR	1.00	Director	$0	$0	$0
SHANE SCHWIRIAN	DIRECTOR	1.00	Director	$0	$0	$0
JASON KNIGHT	DIRECTOR	1.00	Director	$0	$0	$0
BOB SPENCER	DIRECTOR	1.00	Director	$0	$0	$0
DAVID BARNETTE	LEGAL COUNSEL	1.00	Director	$0	$0	$0
MICHELE CRIST	EXECUTIVE DIRECTOR	40.00	Officer	$160,000	$42,537	$202,537

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	$347,825	$311,272	$1,660,345	$36,553
2023	$285,340	$285,880	$1,565,648	$-540
2022	$259,883	$320,634	$1,485,307	$-60,751
2021	$185,882	$235,490	$1,622,454	$-49,608
2020	$240,362	$251,895	$1,496,989	$-11,533
2019	$215,147	$276,901	$1,441,052	$-61,754
2018	$171,455	$253,538	$1,294,387	$-82,083

WEST VIRGINIA BROADCASTERS ASSOCIATION INC