{
 "about": "One profile of the Alleviate Index: a US public charity as IRS public records show it.",
 "url": "https://index.alleviate.org/org/west-virginia-association-of-school-business-officials-550717324",
 "source": {
  "name": "IRS public records",
  "as_of": "2026-10-13",
  "files": {
   "master_file": {
    "posted": "2026-10-13"
   },
   "filing_index": {
    "posted": "2026-09-16"
   },
   "pub78": {
    "posted": "2026-10-13"
   },
   "revocations": {
    "posted": "2026-10-13"
   }
  }
 },
 "method": "https://index.alleviate.org/method",
 "organization": {
  "ein": "550717324",
  "name": "West Virginia Association of School Business Officials",
  "city": "Morgantown",
  "state": "WV",
  "name_irs": "WEST VIRGINIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS",
  "status": "exempt_current",
  "irs": {
   "foundation_code": "16",
   "ruling_month": "2014-06",
   "deductibility_code": "1",
   "status_code": "01",
   "filing_req_code": "01",
   "affiliation_code": "3",
   "organization_code": "5",
   "group_exemption": false
  },
  "focus": {
   "ntee": "B99",
   "group": "B",
   "label": "Other education",
   "group_label": "Education"
  },
  "fiscal_year_end_month": 5,
  "latest_return": {
   "period": "2025-05",
   "fy": 2025,
   "revenue": 116945,
   "assets": 113920,
   "income": 116945,
   "revenue_band": "50k_500k"
  },
  "required_form": {
   "form": "990-EZ",
   "basis": "below_thresholds"
  },
  "clock": {
   "basis": "latest_return",
   "through": {
    "period": "2025-05",
    "source": "master_file"
   },
   "returns": [
    {
     "fy": 2026,
     "fy_end": "2026-05",
     "due": "2026-10-15",
     "due_moved": null,
     "extended": "2027-04-15",
     "extended_moved": null
    },
    {
     "fy": 2027,
     "fy_end": "2027-05",
     "due": "2027-10-15",
     "due_moved": null,
     "extended": "2028-04-18",
     "extended_moved": {
      "from": "2028-04-15",
      "weekday": "saturday",
      "holiday": "District of Columbia Emancipation Day"
     }
    }
   ],
   "revocation": {
    "state": "none",
    "years_not_on_file": 0
   }
  },
  "peers": {
   "group": "WV:B:50k_500k",
   "level": "state",
   "size_class": "50k_500k",
   "position": "ranked",
   "percentile": 47,
   "assets_weeks": 50.7,
   "age": "typical"
  },
  "filings": [
   {
    "period": "2025-05",
    "fy": 2025,
    "form": "990-EZ",
    "record_date": "2025-10-14",
    "due": "2025-10-15",
    "extended": "2026-04-15",
    "timing": "by_due",
    "object_id": "202522879349201602",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2024-05",
    "fy": 2024,
    "form": "990-EZ",
    "record_date": "2024-06-03",
    "due": "2024-10-15",
    "extended": "2025-04-15",
    "timing": "by_due",
    "object_id": "202431559349200708",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2023-05",
    "fy": 2023,
    "form": "990-EZ",
    "record_date": "2023-08-15",
    "due": "2023-10-16",
    "extended": "2024-04-15",
    "timing": "by_due",
    "object_id": "202342279349200604",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2022-05",
    "fy": 2022,
    "form": "990-EZ",
    "record_date": "2022-08-10",
    "due": "2022-10-17",
    "extended": "2023-04-18",
    "timing": "by_due",
    "object_id": "202232229349200603",
    "versions": 1,
    "later_version": null
   }
  ],
  "status_check": {
   "pub78": {
    "listed": true,
    "codes": [
     "PC"
    ]
   },
   "revocation": {
    "listed": true,
    "revoked": "2010-10-15",
    "revoked_listed": "2010-10-15",
    "posted": "2013-10-21",
    "reinstated": "2010-10-15",
    "subsection": "00",
    "entries": 1,
    "standing": "reinstated"
   }
  },
  "presence": "on_file"
 },
 "peer_group": {
  "key": "WV:B:50k_500k",
  "level": "state",
  "size_class": "50k_500k",
  "n": 92,
  "revenue": {
   "p10": 66554,
   "p25": 81186,
   "p50": 121254,
   "p75": 220957,
   "p90": 318994,
   "min": 52747,
   "max": 470477
  },
  "ruling_year": {
   "p25": 2001,
   "p50": 2013,
   "p75": 2018
  },
  "assets_weeks": {
   "p25": 24.8,
   "p50": 50.8,
   "p75": 103.6
  }
 },
 "state_rule": {
  "registration": "required",
  "agency": "Charitable Organizations Division, Office of the West Virginia Secretary of State",
  "url": "https://sos.wv.gov/business/Pages/Charities.aspx",
  "renewal": {
   "cadence": "annual",
   "kind": "renewal",
   "basis": null,
   "month": null,
   "day": null,
   "days": null
  },
  "extension": null,
  "confidence": "medium"
 },
 "claimed": null
}