2025-10-15T08:27:31-05:00 2024-12-31 550771624 PERRY & ASSOCIATES CPAS AC 313 2ND STREET MARIETTA OH 45750 990 2024-01-01 237124716 CONSUMER CREDIT COUNSELING OF THE MID-OHIO VALLEY CONS 3044853141 2435 DUDLEY AVE PARKERSBURG WV 26101 SHELENE SHREWSBURY EXECUTIVE DIRECTOR 3044853141 2025-10-14 1 1 JENNA E BURNS CPA P01883891 7403730056 2024 2025-03-06 01:10:19Z SHELENE SHREWSBURY 2435 DUDLEY AVE PARKERSBURG WV 26101 652599 0 X WWW.WVCCCS.ORG X 1971 WV CREDIT COUNSELING AND PUBLIC EDUCATION TO ALL INDIVIDUALS REQUESTING AND IN NEED OF SUCH HELP. 14 14 14 3 0 0 251759 237771 351748 378407 93899 8091 17961 19064 715367 643333 0 0 0 0 405578 431000 0 0 0 208326 200981 613904 631981 101463 11352 2440820 2521072 2203391 2270487 237429 250585 CREDIT COUNSELING AND PUBLIC EDUCATION TO ALL INDIVIDUALS REQUESTING AND IN NEED OF SUCH HELP. 0 0 541964 378597 DIRECT COUNSELING AND PUBLIC EDUCATION TO ALL INDIVIDUALS REQUESTING AND IN NEED OF SUCH HELP. 541964 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 14 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 1 0 0 WV OH X X X THE ORGANIZATION 3044853141 2435 DUDLEY AVE PARKERSBURG WV 26101 TOM FRAWLEY PRESIDENT 2.00 X X 0 0 0 NICOLE RABER VICE PRESIDENT 2.00 X X 0 0 0 RON LEACH TREASURER 2.00 X X 0 0 0 PAM BAYER SECRETARY 2.00 X X 0 0 0 DOUG REEDER PAST PRESIDENT 1.00 X 0 0 0 RAY ULMER BOARD MEMBER 1.00 X 0 0 0 JOLIE KERENICK BOARD MEMBER 1.00 X 0 0 0 SCOTT SHIREY BOARD MEMBER 1.00 X 0 0 0 LEASA DAVIS BOARD MEMBER 1.00 X 0 0 0 BOB ADKINS BOARD MEMBER 1.00 X 0 0 0 SHARON KESSELRING BOARD MEMBER 1.00 X 0 0 0 JULIE DYE BOARD MEMBER 1.00 X 0 0 0 GEORGE CHANDLER BOARD MEMBER 1.00 X 0 0 0 ROBIN STEWART BOARD MEMBER 1.00 X 0 0 0 SHELENE SHREWSBURY EXECUTIVE DIRECTOR 40.00 X 67592 0 0 67592 0 0 0 0 0 0 0 12742 225029 237771 FEES - REP PAYEE 541990 322546 322546 FEES - FINANCIAL COUNS 541990 55861 55861 378407 7924 7924 167 0 167 167 167 28140 9266 18874 18874 MISCELLANEOUS INCOME 900099 190 190 190 643333 378597 0 26965 67592 16898 50694 280567 279337 1230 4496 3892 604 50419 50292 127 27926 24175 3751 15315 15315 280 280 18961 18961 80725 68489 12236 34725 31252 3473 4417 4417 3308 3308 11772 11772 DUES & SUBSCRIPTIONS 14052 12647 1405 EDUCATION - PUBLIC RELA 7935 7935 MISCELLANEOUS EXPENSE 4525 4072 453 REPAIRS & MAINTENANCE 4489 4040 449 477 477 631981 541964 90017 0 2148455 2219535 153346 162103 27969 17950 5580 5043 43185 30864 10064 12321 19423 21848 75983 82272 2440820 2521072 54050 5771 2073358 2182444 75983 82272 2203391 2270487 X 218006 228737 19423 21848 237429 250585 2440820 2521072 11352 1804 0 X X 0 1 X 1 0 X 190400 215814 171777 251759 237771 1067521 352782 301162 324728 351748 378407 1708827 543182 516976 496505 603507 616178 2776348 0 0 0 2776348 1923 2305 -1984 93899 8091 104234 1923 2305 -1984 93899 8091 104234 190 190 545105 519281 494521 697406 624459 2880772 0.96380 0.96390 0.03620 0.03610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 43185 30864 12321 12321 OPERATING LEASE LIABILITY 82272 82272 X 655321 1804 1198 -280 2722 652599 -9266 -9266 643333 642165 1198 9266 10464 631701 280 280 631981 PART IV, LINE 2B: THE AGENCY IS A REPRESENTATIVE PAYEE FOR SOCIAL SECURITY AND SSI BENEFICIARIES. SEPARATE CHECKING ACCOUNTS ARE MAINTAINED FOR THIS PURPOSE. SINCE THESE ACCOUNTS DO NOT BELONG TO THE AGENCY, INCOME AND EXPENSE TRANSACTIONS THAT RELATE TO THIS ACCOUNT ARE NOT INCLUDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. ADDITIONALLY, AN EQUAL AND OFFSETTING LIABILITY IS MAINTAINED TO REMOVE THE VALUE OF THIS ASSET FROM THE NET ASSETS OF THE AGENCY. THE AGENCY IS CUSTODIAN FOR FUNDS USED FOR VARIOUS EXPENDITURES OF CERTAIN INDIVIDUALS IN ITS CONSUMER CREDIT COUNSELING AND PAYEE PROGRAM. CLIENT FUNDS ARE RECEIVED AND THEN DISBURSED TO THE CLIENT'S CREDITORS ON A MONTHLY BASIS. BECAUSE THESE FUNDS DO NOT BELONG TO THE AGENCY, THEY ARE INCLUDED AS AN ASSET AND A LIABILITY IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, RELATING TO UNRECOGNIZED TAX BENEFITS. THIS STANDARD REQUIRES AN ORGANIZATION TO RECOGNIZE A LIABILITY FOR TAX POSITIONS WHEN THERE IS A 50% OR GREATER LIKELIHOOD THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION IS LIABLE FOR TAXES TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME AS DEFINED BY IRS REGULATIONS. THE ORGANIZATION BELIEVES THAT IT HAS NOT ENGAGED IN ANY UNRELATED BUSINESS INCOME AS DEFINED BY IRS REGULATIONS AND THAT IT IS MORE LIKELY THAN NOT THAT THIS POSITION WOULD BE SUSTAINED UPON EXAMINATION. AS SUCH, THERE WERE NO LIABILITIES RECORDED FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -280. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -9,266. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 9,266. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 280. MYSTERY DINNER 19327 19327 8343 GIVE LOCAL MOV 7008 7008 1 1805 1805 923 28140 28140 9266 9266 18874 FORM 990, PART VI, SECTION B, LINE 11B ANNUALLY APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE EVALUATION OF THE EXECUTIVE DIRECTOR IS CONDUCTED ANNUALLY BY THE BOARD OF DIRECTORS. SALARY COMPENSATION IS GRANTED BASED OFF MERIT AND COMPARED TO SALARY DATA FROM LIKE ORGANIZATIONS TO ENSURE A COMPETITIVE AND FAIR WAGE IS OFFERED TO THE POSITION. FORM 990, PART VI, SECTION C, LINE 18 OPEN DOOR POLICY - ANYONE CAN STOP BY AND INSPECT THE FORM 990. IN ADDITION, THE 990 IS AVAILABLE ON GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 OPEN DOOR POLICY - ANYONE CAN STOP BY AND INSPECT THE DOCUMENTATION. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PREVIOUS YEAR.