NATIONAL WOOD CARVERS ASSOCIATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL WOOD CARVERS ASSOCIATION (EIN 31-0829675)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-02
- IRS object ID
- 202502459349300020
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-09-02T09:43:50-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311328088 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEIBEL & KATZ CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3814 WEST ST STE 311 | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45227 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310829675 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL WOOD CARVERS ASSN INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 5135617045 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 43218 | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45243 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | L C FRYE | PersonNm |
| Person Title | SEC TREASURER | PersonTitleTxt |
| Phone | 5135617045 | PhoneNum |
| Signature | 2025-08-28 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHY FRYE | PreparerPersonNm |
| PTIN | P00142638 | PTIN |
| Phone | 5132717835 | PhoneNum |
| Preparation | 2025-09-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHARLES SAPP | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 771 MEADOW CLIFF DR | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $195,690 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHIPCHATS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | GUIDING, EDUCATING, & PROMOTING THE ART OF WOODCARVING: SCULPTING, BURNING, TURNING, FRETWORK, CHAIN SAW, CHIP, BARK, CARICATURES IN USA & INTERNATIONALLY VIA CHIP CHATS MAG & ENDOWED SCHOLARSHIP AT MIAMI UNIV IN OXFORD OH | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $96,893 | PYContributionsGrantsAmt |
| CY Contributions Grants | $107,487 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,695 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,057 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,724 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,280 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,053 | PYOtherRevenueAmt |
| CY Other Revenue | $6,866 | CYOtherRevenueAmt |
| PY Total Revenue | $118,365 | PYTotalRevenueAmt |
| CY Total Revenue | $120,690 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $63,902 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $63,777 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $45,725 | PYOtherExpensesAmt |
| CY Other Expenses | $46,600 | CYOtherExpensesAmt |
| PY Total Expenses | $109,627 | PYTotalExpensesAmt |
| CY Total Expenses | $110,377 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,738 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,313 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $109,742 | TotalAssetsBOYAmt |
| Total Assets EOY | $103,320 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $122,469 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $105,734 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$12,727 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$2,414 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | GUIDING, EDUCATING, & PROMOTING THE ART OF WOODCARVING: SCULPTING, BURNING, TURNING, FRETWORK, CHAIN SAW, CHIP, BARK, CARICATURES IN USA & INTERNATIONALLY VIA CHIP CHATS MAG & ENDOWED SCHOLARSHIP AT MIAMI UNIV IN OXFORD OH | MissionDesc |
| Significant New Program Srvc | Yes (true) | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $102,724 | ExpenseAmt |
| Revenue | $113,824 | RevenueAmt |
| Desc | MONIES RECEIVED FROM MEMBERSHIP DUES, DONATIONS, NWCA PATCHES, DECALS, & SALE OF BACK ISSUES ENABLE US TO PUBLISH CHIP CHATS MAGAZINE QUARTERLY(4 ISSUES A YEAR) WHICH PROMOTES THE ART OF WOODCARVING TO OVER 4000 MEMBERS WORLDWIDE. MEMBERS CAN SEE WHAT'S NEW IN THE CARVING WORLD. FIND PATTERNS, SOURCES OF SUPPLIES SUCH AS BOOKS, TOOLS, PATTERNS, ROUGHOUTS, WOODS & SEMINARS TO ATTEND. MEMBERS CAN TRAVEL TO AREA CLUBS & SHOWS WORLDWIDE TO DISPLAY, SELL, SHOW, & BUY WORKS OF ART. THEY CAN OBSERVE AND PARTICIPATE IN CARVING DEMONSTRATIONS, TAKE CLASSES & LEARN/MENTOR NEW CARVERS: HELPING BOY SCOUTS TO COMPLETE CARVING MERTI BADGE; AID THOSE IN THE RESTORATION FIELD TO REPAIR/REPLACE BROKEN PIECES AND/OR PARTS; CARVE CANES FOR OUR WOUNDED VETERANS OF WAR; CARVE PLAQUES OF HISTORICAL SIGNIFICANCE. MEMBERS WITH DIAABILITIES AND SIGHT IMPAIRMENTS HAVE FOUND WAYS TO ADAPT USING TOOLS AND SERVICES OTHER MEMBERS HAVE MADE AVAILABLE TO THEM. CARVING & WHITTLING CAN BE THERAPEUTIC FOR OUR RETURNING COMBAT VETERANS AND PHYSICAL THERAPY. KEN C OF IDAHO HAS BEEN INSTRUMENTAL REACHING OUT & INTRODUCING SOME VETS TO THE CARVING WORLD AND CHIP CHATS MAGAZINE. | Desc |
| Total Program Service Expenses | $102,724 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | CA | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | L C FRYE | PersonNm |
| Phone | 5135617045 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 43218 | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45243 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| JULIE A POTLURI | ||||||
| EDITOR | 35.00 | Yes (X) | $44,352 | $0 | $0 | |
| L C FRYE | ||||||
| SEC TREASURE | 18.00 | Yes (X) | $14,400 | $0 | $0 | |
| RICK BISSONNETTE | ||||||
| VICE PRES JA | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BARRY BOWERS | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| TIM CRAWFORD | ||||||
| PRESIDENT JA | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ROBERT MCGINNIS | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KEITH RADICK | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CHARLES SAPP | ||||||
| PRESIDENT CU | 7.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KEITH SHUMAKER | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| DONNA THOMAS | ||||||
| DIRECTOR | 4.00 | $0 | $0 | $0 | Yes (X) | |
| PATRICK WENTZEL | ||||||
| VICE PRES CU | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHRIS WHILLOCK | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $58,752 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $93,442 | MembershipDuesAmt |
| All Other Contributions | $14,045 | AllOtherContributionsAmt |
| Total Contributions | $107,487 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| BACK ISSUES SOLD | 513120 | $706 | $706 |
| SEW ON PATCHES & WINDOW DECAL | 513120 | $201 | $201 |
| INCOME PAID ADS | 513120 | $150 | $150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,057 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,280 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,280 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $75,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $75,000 | SecuritiesAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAIN ON INVESTMENT | Desc |
| Total Revenue Column | $6,866 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,866 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,866 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,690 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,203 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,752 | TotalAmt |
| Program Services | $51,702 | ProgramServicesAmt |
| Management And General | $7,050 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,025 | TotalAmt |
| Program Services | $4,422 | ProgramServicesAmt |
| Management And General | $603 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $750 | TotalAmt |
| Program Services | $750 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,125 | TotalAmt |
| Program Services | $42,125 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,567 | TotalAmt |
| Program Services | $2,567 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $455 | TotalAmt |
| Program Services | $455 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| DUES CHAMBER OF COMMERCE | $595 | $595 |
| REFUNDS | $108 | $108 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,377 | TotalAmt |
| Program Services | $102,724 | ProgramServicesAmt |
| Management And General | $7,653 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,506 | BOYAmt |
| EOY | $30,149 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,764 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,764 | LandBldgEquipAccumDeprecAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,234 | BOYAmt |
| EOY | $73,169 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2 | BOYAmt |
| EOY | $2 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,742 | BOYAmt |
| EOY | $103,320 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,469 | BOYAmt |
| EOY | $105,734 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,469 | BOYAmt |
| EOY | $105,734 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$12,727 | BOYAmt |
| EOY | -$2,414 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$12,727 | BOYAmt |
| EOY | -$2,414 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,742 | BOYAmt |
| EOY | $103,320 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $10,313 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $114,461 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $93,606 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $102,124 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $96,893 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $107,487 | CurrentTaxYearAmt |
| Total | $514,571 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $114,461 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $93,606 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $102,124 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $96,893 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $107,487 | CurrentTaxYearAmt |
| Total | $514,571 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $514,571 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,518 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,669 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,875 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,724 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,281 | CurrentTaxYearAmt |
| Total | $17,067 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,322 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,439 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,695 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,057 | CurrentTaxYearAmt |
| Total | $48,139 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $579,777 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $13,203 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.88750 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89070 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | PATCH DECAL BACK ISSUES ADS 48,139 | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $7,764 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $7,764 | DepreciationAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | GUIDING, EDUCATING, & PROMOTING THE ART OF WOODCARVING: SCULPTING, BURNING, TURNING, FRETWORK, CHAIN SAW, CHIP, BARK, CARICATURES IN USA & INTERNATIONALLY VIA CHIP CHATS MAG & ENDOWED SCHOLARSHIP AT MIAMI UNIV IN OXFORD OH |
| FORM 990, PAGE 2, PART III, LINE 2 | EDUCATING & PROMOTING INTEREST IN WOOD VIA CARVING, BURNING, TURNING, WHITTLING, CHIPPING, SCULPTING, ARCHITECTURAL DESIGN & FRETWORK. PUBLISHING CHIP CHATS MAGAZINE & ENDOWED SCHOLARSHIP AT MIAMI UNIV, OH. NETWORKING WITH CARVERS & CLUBS IN USA & ABROAD. HELPING BOY SCOUTS EARN CARVING BADGE. HONORING WOUNDED US VETERANS WITH CARVED CANES. BEGAN AN ORNAMENT CARE & SHARE PROGRAM DURING HOLIDAYS WITH LOCAL HOSPITALS IN SEVERAL STATES. |
| FORM 990, PAGE 2, PART III, LINE 4A | MONIES RECEIVED FROM MEMBERSHIP DUES, DONATIONS, NWCA PATCHES, DECALS, & SALE OF BACK ISSUES ENABLE US TO PUBLISH CHIP CHATS MAGAZINE QUARTERLY(4 ISSUES A YEAR) WHICH PROMOTES THE ART OF WOODCARVING TO OVER 4000 MEMBERS WORLDWIDE. MEMBERS CAN SEE WHAT'S NEW IN THE CARVING WORLD. FIND PATTERNS, SOURCES OF SUPPLIES SUCH AS BOOKS, TOOLS, PATTERNS, ROUGHOUTS, WOODS & SEMINARS TO ATTEND. MEMBERS CAN TRAVEL TO AREA CLUBS & SHOWS WORLDWIDE TO DISPLAY, SELL, SHOW, & BUY WORKS OF ART. THEY CAN OBSERVE AND PARTICIPATE IN CARVING DEMONSTRATIONS, TAKE CLASSES & LEARN/MENTOR NEW CARVERS: HELPING BOY SCOUTS TO COMPLETE CARVING MERTI BADGE; AID THOSE IN THE RESTORATION FIELD TO REPAIR/REPLACE BROKEN PIECES AND/OR PARTS; CARVE CANES FOR OUR WOUNDED VETERANS OF WAR; CARVE PLAQUES OF HISTORICAL SIGNIFICANCE. MEMBERS WITH DIAABILITIES AND SIGHT IMPAIRMENTS HAVE FOUND WAYS TO ADAPT USING TOOLS AND SERVICES OTHER MEMBERS HAVE MADE AVAILABLE TO THEM. CARVING & WHITTLING CAN BE THERAPEUTIC FOR OUR RETURNING COMBAT VETERANS AND PHYSICAL THERAPY. KEN C OF IDAHO HAS BEEN INSTRUMENTAL REACHING OUT & INTRODUCING SOME VETS TO THE CARVING WORLD AND CHIP CHATS MAGAZINE. |
| FORM 990, PART V | LINE 1C-WE DO NOT HAVE TO WITHHOLD; THERE ARE NO WINNINGS |
| FORM 990, PART V, LINE 4B | CANADA |
| FORM 990, PART VI | SECT A LINE 2 EDITOR & SEC/TREASURER ARE SIBLINGS SECT A LINE 8B COMMITTEES REPORT TO MONTHLY MEETING THEIR FINDINGS; MOTIONS TO ACCEPT OR DECLINE THE RECOMMENDATIONS(S) ARE MADE; THE VOTED ON SECT A LINE 9 CHARLES SAPP 771 MEADOW CLIFF DR, ST LOUIS MO 63303; PATRICK WENTZEL 2310 HIGHLAND AVE, PARKERSBURG WV 26101; DONNA THOMAS 19173 S 1715 RD, NEVADA MO 64772; BARRY BOWERS 1400 POLK ST, PO BOX 1625 GREAT BEND KS 67530; KEITH SHUMAKER 447 E 5TH ST, DOVER OH 44622; TIM CRAWFORD 3990 S CLEVE MASS RD, NORTON OH 44203; RICK BISSONNETTE 9335 LONG LN, CINTI OH 45231; KEITH RADICK 360 LITTLE CRK DR, DELAWARE OH 43015; CHRIS WHILLOCK 122 FIRST AVE NE, FARIBAULT MN 55021; BOB MCGINNIS 1300 S JACKSON ST 301, AMARILLO TX 79101 SECTION B LINE 11B-2024 FINANCIAL STATEMENTS PRINTED IN CHIP CHATS MAGAZINE FALL EDITION OCT/NOV/DEC 2025 ISSUE SECTION C LINE 19-FORM 990 FOR TAX YEAR 2024 AVAILABLE UPON REQUEST; FINANCIAL STATEMENTS TO BE PRINTED IN FALL EDITIN OCT/NOV/DEC 2025 ISSUE OF CHIP CHATS MAGAZINE |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | NWCA WEBSITE IS MONTIORED IF AN ENDORSEMENT OR PROMOTION OF WOOD CARVING PRODUCTS IS STATED AND HAS BEEN BOARD APRROVED. IF FOUND THE POSTING IS TO BE TAKEN DOWN IMMEDIATELY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
Comments