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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <OtherLiabilitiesOrgGrp>
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        <Amt>157200</Amt>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.</ExplanationTxt>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
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        <PersonNm>MARK MANGANO</PersonNm>
        <TitleTxt>PRESIDENT/CEO</TitleTxt>
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        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
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        <DeferredCompensationFlngOrgAmt>8439</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>26994</NontaxableBenefitsFilingOrgAmt>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WVBA IS A MEMBER TRADE ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCORDING TO THE BYLAWS EACH ACTIVE MEMBER SHALL BE ENTITLED TO BE REPRESENTED BY ONE DELEGATE AT ANY MEETING OF THE MEMBERS OR ADJOURNMENT THEREOF, WHO MUST BE AN OFFICER OR DIRECTOR OF THE MEMBER HE REPRESENTS. ALL SUCH DELEGATES SHALL BE ENTITLED TO FLOOR PRIVILEGES, WITH VOTING RIGHTS AS SET FORTH IN THESE BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCORDING TO THE BYLAWS, THE ELECTION OF DIRECTORS AND OFFICERS SHALL TAKE PLACE AT THE ANNUAL MEETING OF MEMBERS AT THE TIME FIXED IN THE AGENDA. EACH ACTIVE MEMBER SHALL HAVE ONE VOTE ON THE ELECTION OF EACH ELECTIVE OFFICER AND DIRECTOR TO BE ELECTED. THE MEMBERS MAY, BY RESOLUTION, DIRECT OFFICIAL POLICY AT ANY ANNUAL OR SPECIAL MEETING AS PROVIDED HEREIN. UNLESS OTHERWISE DIRECTED BY THE MEMBERS, THE DECISIONS AND AUTHORIZATION OF APPROPRIATE ACTION BY THE CORPORATION UPON MATTERS OF ECONOMIC, FINANCIAL OR LEGISLATIVE POLICY, OR UPON ANY OTHER SUBJECT, SHALL BE MADE BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS. THE ARTICLES OF INCORPORATION OF THE CORPORATION MAY BE AMENDED AT ANY ANNUAL MEETING OF THE MEMBERS OF THE CORPORATION OR SPECIAL MEETING OF THE MEMBERS CALLED FOR THAT PURPOSE, BY A VOTE OF A MAJORITY OF THE DELEGATES PRESENT AND VOTING. ANY PROPOSED AMENDMENT TO THE ARTICLES OF INCORPORATION MAY BE PROPOSED BY THE BOARD OF DIRECTORS BY ITS OWN MOTION OR MAY BE PROPOSED BY ANY ACTIVE MEMBER OF THE ASSOCIATION. ANY SUCH PROPOSED AMENDMENT BY AN ACTIVE MEMBER SHALL BE FILED IN WRITING WITH THE EXECUTIVE VICE PRESIDENT, WHO SHALL SUBMIT SUCH PROPOSED AMENDMENT TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL BE REQUIRED TO SET FORTH ANY PROPOSED AMENDMENT IN A RESOLUTION, WHICH RESOLUTION SHALL BE SUBMITTED TO THE MEMBERS FOR A VOTE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED AND SIGNED BY THE CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEMBERS COMPLETE AN ANNUAL SURVEY INDICATING ANY POTENTIAL CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE (A COMMITTEE APPOINTED BY THE BOARD) DETERMINES THE COMPENSATION OF THE CEO BASED ON A COMPENSATION SURVEY OF LIKE KIND ORGANIZATIONS. THE COMPENSATION IS APPROVED BY THE BOARD AND A WRITTEN COMPENSATION CONTRACT IS EXECUTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S BYLAWS ARE PUBLISHED IN AN ANNUAL BANK DIRECTORY AND DISTRIBUTED TO MEMBER ORGANIZATIONS. THE DIRECTORY IS ALSO AVAILABLE FOR SALE TO NONMEMBER ORGANIZATIONS/INDIVIDUALS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>LOSS FROM TAXABLE SUBSIDIARY -10,202.</ExplanationTxt>
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        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>3601 MACORKLE AVE SE STE 100</AddressLine1Txt>
          <CityNm>CHARLESTON</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
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        <PrimaryActivitiesTxt>CONSULTING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WEST VIRGINIA BANKERS ASSOCIATION INC</BusinessNameLine1Txt>
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        <EntityTypeTxt>C</EntityTypeTxt>
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        <ShareOfEOYAssetsAmt>392130</ShareOfEOYAssetsAmt>
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      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
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