Civic Intelligence

Stairway Manufacturers Association Inc

EIN 22-3008248 • 501(c)6 • Dalton, OH

Profile

Building the greatest resource of knowledge and tools contributing to the success of our members and the stair industry.

PO Box 448Dalton, OH 44618

www.stairways.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.37x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.43x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

83rd percentile

23%

Faster asset growth than 83% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

8.7%

Faster revenue growth than 59% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$516,975

Up $97,830 (+23%) from 2024

Liabilities

Up

$192,676

Up $52,786 (+38%) from 2024

Net Assets

Up

$324,299

Up $45,044 (+16%) from 2024

Operations
Liabilities / Revenue87th percentileNet Margin66th percentile

Revenue

Up

$447,004

Up $35,755 (+8.7%) from 2024

Expenses

Up

$401,958

Up $26,843 (+7.2%) from 2024

Net Income

Up

$45,046

Up $8,912 (+25%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $56,986Liabilities 2010: $30,080Net Assets 2010: $26,9062010Assets 2011: $83,096Liabilities 2011: $62,558Net Assets 2011: $20,5382011Assets 2012: $43,197Liabilities 2012: $17,429Net Assets 2012: $25,7682012Assets 2013: $64,187Liabilities 2013: $45,023Net Assets 2013: $19,1642013Assets 2014: $89,011Liabilities 2014: $47,748Net Assets 2014: $41,2632014Assets 2015: $98,819Liabilities 2015: $54,722Net Assets 2015: $44,0972015Assets 2016: $191,640Liabilities 2016: $101,544Net Assets 2016: $90,0962016Assets 2017: $216,350Liabilities 2017: $106,956Net Assets 2017: $109,3942017Assets 2018: $232,666Liabilities 2018: $106,063Net Assets 2018: $126,6032018Assets 2019: $212,271Liabilities 2019: $81,682Net Assets 2019: $130,5892019Assets 2020: $238,423Liabilities 2020: $132,267Net Assets 2020: $106,1562020Assets 2021: $322,899Liabilities 2021: $163,667Net Assets 2021: $159,2322021Assets 2022: $327,139Liabilities 2022: $113,584Net Assets 2022: $213,5552022Assets 2023: $302,798Liabilities 2023: $59,677Net Assets 2023: $243,1212023Assets 2024: $419,145Liabilities 2024: $139,890Net Assets 2024: $279,2552024Assets 2025: $516,975Liabilities 2025: $192,676Net Assets 2025: $324,2992025

Highlighted filing

2025

Assets$516,975
Liabilities$192,676
Net Assets$324,299
Open 2025 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $123,336Expenses 2010: $144,472Net Income 2010: -$21,1362010Revenue 2011: $130,391Expenses 2011: $136,759Net Income 2011: -$6,3682011Revenue 2012: $147,481Expenses 2012: $142,251Net Income 2012: $5,2302012Revenue 2013: $157,547Expenses 2013: $164,151Net Income 2013: -$6,6042013Revenue 2014: $190,340Expenses 2014: $168,241Net Income 2014: $22,0992014Revenue 2015: $199,776Expenses 2015: $196,942Net Income 2015: $2,8342015Revenue 2016: $265,833Expenses 2016: $219,834Net Income 2016: $45,9992016Revenue 2017: $288,372Expenses 2017: $269,074Net Income 2017: $19,2982017Revenue 2018: $316,897Expenses 2018: $303,499Net Income 2018: $13,3982018Revenue 2019: $291,380Expenses 2019: $287,394Net Income 2019: $3,9862019Revenue 2020: $175,402Expenses 2020: $199,835Net Income 2020: -$24,4332020Revenue 2021: $300,577Expenses 2021: $243,808Net Income 2021: $56,7692021Revenue 2022: $340,910Expenses 2022: $283,258Net Income 2022: $57,6522022Revenue 2023: $351,245Expenses 2023: $321,679Net Income 2023: $29,5662023Revenue 2024: $411,249Expenses 2024: $375,115Net Income 2024: $36,1342024Revenue 2025: $447,004Expenses 2025: $401,958Net Income 2025: $45,0462025

Highlighted filing

2025

Revenue$447,004
Expenses$401,958
Net Income$45,046
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$516,975
Liabilities
$192,676
Net assets
$324,299
Revenue
$447,004
Expenses
$401,958
Net income
$45,046
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.17$1.93$3.24$4.47$4.02$0.45
2024Detailed filing. Detailed filing data is available for this year.$4.19$1.40$2.79$4.11$3.75$0.36
2023Detailed filing. Detailed filing data is available for this year.$3.03$0.60$2.43$3.51$3.22$0.30
2022Detailed filing. Detailed filing data is available for this year.$3.27$1.14$2.14$3.41$2.83$0.58
2021Detailed filing. Detailed filing data is available for this year.$3.23$1.64$1.59$3.01$2.44$0.57
2020Detailed filing. Detailed filing data is available for this year.$2.38$1.32$1.06$1.75$2.00$0.24
2019Detailed filing. Detailed filing data is available for this year.$2.12$0.82$1.31$2.91$2.87$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.33$1.06$1.27$3.17$3.03$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.16$1.07$1.09$2.88$2.69$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.92$1.02$0.90$2.66$2.20$0.46
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.55$0.44$2.00$1.97$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.48$0.41$1.90$1.68$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.45$0.19$1.58$1.64$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.17$0.26$1.47$1.42$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.63$0.21$1.30$1.37$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.30$0.27$1.23$1.44$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 20, 2026
Return Version
2024v5.5
Gross Receipts
$447,004
Mission and Program Overview

Mission

Building the greatest resource of knowledge and tools contributing to the success of our members and the stair industry.

Implementation of stairway standards

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$181,743$274,676▲ $92,933
Cash and Non-Interest-Bearing Accounts$125,389$103,445▼ $21,944
Prepaid Expenses and Deferred Charges$2,877$10,346▲ $7,469
Accounts Receivable$2,099$6,477▲ $4,378
Savings and Temporary Cash Investments$1,058$0▼ $1,058
Total Assets$419,145$516,975▲ $97,830
Other Assets Total$105,979$122,031▲ $16,052
Liabilities
Deferred Revenue$91,928$114,268▲ $22,340
Accounts Payable and Accrued Expenses$47,962$78,408▲ $30,446
Total Liabilities$139,890$192,676▲ $52,786
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$279,255$324,299▲ $45,044
Total Net Assets Fund Balance$279,255$324,299▲ $45,044
Total Liabilities and Net Assets / Fund Balance$419,145$516,975▲ $97,830

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$122,031--
Other Securities$213,717--
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
John WonderlyPresident
Boyd WinklerVice President
Andrew PitcherDirector
Catie WallaceDirector
Jeff PitcherDirector
Lewis FittsDirector
Renda BarrDirector
Roy HochstetlerSecretary
KEVIN O'BRIENTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$434,049
Investment Income
$12,955
Other Revenue
$0
Change in Net Assets
$45,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$401,958
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$115,947--$115,947
Fees for Services Management$89,148--$89,148
Advertising$41,034--$41,034
Office Expenses$26,663--$26,663
Fees for Services Accounting$9,085--$9,085
Travel$3,009--$3,009
Insurance$2,877--$2,877
Other Expenses$438--$438
Total Functional Expenses$401,958$0$0$401,958
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“Election of members and their rights the association is governed by a board of directors elected by the membership. Members elect three board of director positions each year. The association follows governing policies and procedures to carry out its programs and activities.”

Form 990, Part VI, Section B, Line 11B

“Organization's process to review form 990 president, treasurer, and executive director review completed form 990. Form 990 is available to each member on the board upon request.”

Form 990, Part VI, Section C, Line 19

“No documents are made available to the public.”

Filing and Contact Details

Filer

Filer Name
Stairway Manufacturers Association Inc
EIN
22-3008248
Phone
8775005759
Address
PO BOX 448, DALTON, OH 44618

Signing Officer

Name
KEVIN O'BRIEN
Title
Treasurer
Phone
8775005759
Signed
2026-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
KEVIN O'BRIEN
Formed
1993
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Hood CPA & Associates LLC
Address
7110 EAST BRAINERD ROAD, CHATTANOOGA, TN 37421
Preparer
Ryan Hood
Phone
4235417800
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Reconciling adjustment for rounding differences -2.”

Raw XML Appendix346 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt047962
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt078408
IRS990/AccountsReceivableGrp/BOYAmt02099
IRS990/AccountsReceivableGrp/EOYAmt06477
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0IMPLEMENTATION OF STAIRWAY STANDARDS
IRS990/AdvertisingGrp/ProgramServicesAmt041034
IRS990/AdvertisingGrp/TotalAmt041034
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0STAIRWAY MANUFACTURERS ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum08775005759
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 448
IRS990/BooksInCareOfDetail/USAddress/CityNm0DALTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044618
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0115947
IRS990/ConferencesMeetingsGrp/TotalAmt0115947
IRS990/ConflictOfInterestPolicyInd00
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IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm2ROY HOCHSTETLER
IRS990/Form990PartVIISectionAGrp/PersonNm3KEVIN O'BRIEN
IRS990/Form990PartVIISectionAGrp/PersonNm4RENDA BARR
IRS990/Form990PartVIISectionAGrp/PersonNm5CATIE WALLACE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/OtherExpensesGrp/Desc2STAIR ACADEMY EXPENSE
IRS990/OtherExpensesGrp/Desc3TELEPHONE
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENU
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0434049
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IRS990/ProgSrvcAccomActy3Grp/Desc0ADVERTISING AND PUBLICATIONS: REVENUE FROM MEMBERSHIP DIRECTORY ADVERTISING, PUBLICATIONS, MERCHANDISE, AND MARKETING PROGRAMS THAT SUPPORT MEMBER BUSINESSES AND INDUSTRY COMMUNICATIONS.
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01800
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/ReportInvestmentsOtherSecInd01
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IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0USDA GRANT DUE/FROM
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt060959
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1213717
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EDWARD JONES - TESTING AND RESEARCH
IRS990ScheduleD/OtherSecuritiesGrp/Desc1EDWARD JONES - GENERAL FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTION OF MEMBERS AND THEIR RIGHTS THE ASSOCIATION IS GOVERNED BY A BOARD OF DIRECTORS ELECTED BY THE MEMBERSHIP. MEMBERS ELECT THREE BOARD OF DIRECTOR POSITIONS EACH YEAR. THE ASSOCIATION FOLLOWS GOVERNING POLICIES AND PROCEDURES TO CARRY OUT ITS PROGRAMS AND ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990 PRESIDENT, TREASURER, AND EXECUTIVE DIRECTOR REVIEW COMPLETED FORM 990. FORM 990 IS AVAILABLE TO EACH MEMBER ON THE BOARD UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RECONCILING ADJUSTMENT FOR ROUNDING DIFFERENCES -2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0447004
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IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.STAIRWAYS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN O'BRIEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08775005759
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STAIRWAY MANUFACTURERS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0STAI
ReturnHeader/Filer/EIN0223008248
ReturnHeader/Filer/PhoneNum08775005759
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ReturnHeader/Filer/USAddress/CityNm0DALTON
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842527938
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOOD CPA & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07110 EAST BRAINERD ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037421
ReturnHeader/PreparerPersonGrp/PhoneNum04235417800
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN HOOD
ReturnHeader/ReturnTs02026-02-20T15:09:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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