Civic Intelligence

Columbus Melt Shop Unable to Work

EIN 27-4851524 • 501(c)9 • Columbus, MS

Profile

The corporation is organized exclusively as a voluntary hourly employees beneficiary association providing for payment of sick and accident benefits to members of such association for non-work and work related injury or illnesses. No part of the net earnings of such association inures, other than through such payments, to the benefit of any member of the corporation. The corporation shall not possess or exercise any power or authority, either expressly or by operation of law, which will prevent it at anytime from qualifying and continuing to qualify as a corporation described under section 501(c)(9) of the internal revenue code of 1986.

1945 Airport RoadColumbus, MS 39701

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

90th percentile

57%

Higher net margin than 90% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$6,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

501(c)9 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

26%

Faster asset growth than 94% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

0.0%

Faster revenue growth than 70% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$231,486

Up $47,550 (+26%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$231,486

Up $47,550 (+26%) from 2023

Revenue

Up

$84,050

Up $38 (+0.0%) from 2023

Expenses

Down

$36,500

Down $20,825 (-36%) from 2023

Net Income

Up

$47,550

Up $20,863 (+78%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $92,517Net Assets 2015: $92,5172015Assets 2016: $129,122Net Assets 2016: $129,1222016Assets 2017: $170,349Net Assets 2017: $170,3492017Assets 2018: $95,819Net Assets 2018: $95,8192018Assets 2019: $104,645Net Assets 2019: $104,6452019Assets 2020: $100,025Net Assets 2020: $100,0252020Assets 2021: $132,518Net Assets 2021: $132,5182021Assets 2022: $157,249Net Assets 2022: $157,2492022Assets 2023: $183,936Net Assets 2023: $183,9362023Assets 2024: $231,486Net Assets 2024: $231,4862024

Highlighted filing

2024

Assets$231,486
Liabilities-
Net Assets$231,486

Operations Trend

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

$200K$100K$0-$100KRevenue 2015: $33,019Expenses 2015: $25,471Net Income 2015: $7,5482015Revenue 2016: $65,197Expenses 2016: $28,591Net Income 2016: $36,6062016Revenue 2017: $67,064Expenses 2017: $25,837Net Income 2017: $41,2272017Revenue 2018: $69,478Expenses 2018: $144,007Net Income 2018: -$74,5292018Revenue 2019: $77,546Expenses 2019: $68,721Net Income 2019: $8,8252019Revenue 2020: $79,410Expenses 2020: $84,031Net Income 2020: -$4,6212020Revenue 2021: $78,248Expenses 2021: $45,755Net Income 2021: $32,4932021Revenue 2022: $77,002Expenses 2022: $52,271Net Income 2022: $24,7312022Revenue 2023: $84,012Expenses 2023: $57,325Net Income 2023: $26,6872023Revenue 2024: $84,050Expenses 2024: $36,500Net Income 2024: $47,5502024

Highlighted filing

2024

Revenue$84,050
Expenses$36,500
Net Income$47,550

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.0
Gross Receipts
$84,050
Mission and Program Overview

Mission

The corporation is organized exclusively as a voluntary hourly employees beneficiary association providing for payment of sick and accident benefits to members of such association for non-work and work related injury or illnesses. No part of the net earnings of such association inures, other than through such payments, to the benefit of any member of the corporation. The corporation shall not possess or exercise any power or authority, either expressly or by operation of law, which will prevent it at anytime from qualifying and continuing to qualify as a corporation described under section 501(c)(9) of the internal revenue code of 1986.

Program Services

DescriptionGrantsExpenses
EMPLOYEE CLAIM 1 - MEMBERS HAD MEDICAL RELATED INJURIES. UTW FUNDS WERE PAID UNDER THE ORGANIZATION'S MISSION STATEMENT. IN EACH OF THESE CASES THE MEMBERS WERE ABLE TO MAINTAIN LOAN PAYMENTS AND OTHER LIVING EXPENSES THAT THEY WOULD NOT HAVE BEEN ABLE TO DO WITHOUT THE MONEY FROM THE UNABLE TO WORK FUND.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KIMBERLY GUESTSecretary/Tr-$6,000-$6,000
LUKE NASONPresident-$0--
JOSH KEMPVice Preside-$0--
KRIS VEASLEYBoard Member-$0--
GRAYSON FOUCHEBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Columbus Melt Shop Unable to Work
EIN
27-4851524
Phone
6622454529
Address
1945 AIRPORT ROAD, COLUMBUS, MS 39701

Signing Officer

Name
Kimberly Guest
Title
Secretary/treasurer
Phone
6622454529
Signed
2025-07-29
Discuss with paid preparer
Yes

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
PO BOX 8180, COLUMBUS, MS 39705
Preparer
Wanda S Holley CPA
Phone
6623283254
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses bank fees 1,643 postage 73 total 1,716

Form 990-ez, Part III

The corporation is organized exclusively as a voluntary hourly employees beneficiary association providing for payment of sick and accident benefits to members of such association for non-work and work related injury or illnesses. No part of the net earnings of such association inures, other than through such payments, to the benefit of any member of the corporation. The corporation shall not possess or exercise any power or authority, either expressly or by operation of law, which will prevent it at anytime from qualifying and continuing to qualify as a corporation described under section 501(c)(9) of the internal revenue code of 1986.

Form 990-ez, Part III, Line 28

Employee claim 1 - members had medical related injuries. Utw funds were paid under the organization's mission statement. In each of these cases the members were able to maintain loan payments and other living expenses that they would not have been able to do without the money from the unable to work fund.

Raw XML Appendix104 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
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IRS990EZ/BenefitsPaidToOrForMembersAmt027764
IRS990EZ/BooksInCareOfDetail/PersonNm0KIMBERLY GUEST
IRS990EZ/BooksInCareOfDetail/PhoneNum06622454529
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 397
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HAMILTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039746
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0183936
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0231486
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt084050
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt047550
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01020
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt0231486
IRS990EZ/GrossReceiptsAmt084050
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0183936
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0231486
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0183936
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0231486
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt26000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LUKE NASON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOSH KEMP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KIMBERLY GUEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KRIS VEASLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GRAYSON FOUCHE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01716
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE CORPORATION IS ORGANIZED EXCLUSIVELY AS A VOLUNTARY HOURLY EMPLOYEES BENEFICIARY ASSOCIATION PROVIDING FOR PAYMENT OF SICK AND ACCIDENT BENEFITS TO MEMBERS OF SUCH ASSOCIATION FOR NON-WORK AND WORK RELATED INJURY OR ILLNESSES. NO PART OF THE NET EARNINGS OF SUCH ASSOCIATION INURES, OTHER THAN THROUGH SUCH PAYMENTS, TO THE BENEFIT OF ANY MEMBER OF THE CORPORATION. THE CORPORATION SHALL NOT POSSESS OR EXERCISE ANY POWER OR AUTHORITY, EITHER EXPRESSLY OR BY OPERATION OF LAW, WHICH WILL PREVENT IT AT ANYTIME FROM QUALIFYING AND CONTINUING TO QUALIFY AS A CORPORATION DESCRIBED UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE OF 1986.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EMPLOYEE CLAIM 1 - MEMBERS HAD MEDICAL RELATED INJURIES. UTW FUNDS WERE PAID UNDER THE ORGANIZATION'S MISSION STATEMENT. IN EACH OF THESE CASES THE MEMBERS WERE ABLE TO MAINTAIN LOAN PAYMENTS AND OTHER LIVING EXPENSES THAT THEY WOULD NOT HAVE BEEN ABLE TO DO WITHOUT THE MONEY FROM THE UNABLE TO WORK FUND.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt06000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036500
IRS990EZ/TotalRevenueAmt084050
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BANK FEES 1,643 POSTAGE 73 TOTAL 1,716
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION IS ORGANIZED EXCLUSIVELY AS A VOLUNTARY HOURLY EMPLOYEES BENEFICIARY ASSOCIATION PROVIDING FOR PAYMENT OF SICK AND ACCIDENT BENEFITS TO MEMBERS OF SUCH ASSOCIATION FOR NON-WORK AND WORK RELATED INJURY OR ILLNESSES. NO PART OF THE NET EARNINGS OF SUCH ASSOCIATION INURES, OTHER THAN THROUGH SUCH PAYMENTS, TO THE BENEFIT OF ANY MEMBER OF THE CORPORATION. THE CORPORATION SHALL NOT POSSESS OR EXERCISE ANY POWER OR AUTHORITY, EITHER EXPRESSLY OR BY OPERATION OF LAW, WHICH WILL PREVENT IT AT ANYTIME FROM QUALIFYING AND CONTINUING TO QUALIFY AS A CORPORATION DESCRIBED UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE OF 1986.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EMPLOYEE CLAIM 1 - MEMBERS HAD MEDICAL RELATED INJURIES. UTW FUNDS WERE PAID UNDER THE ORGANIZATION'S MISSION STATEMENT. IN EACH OF THESE CASES THE MEMBERS WERE ABLE TO MAINTAIN LOAN PAYMENTS AND OTHER LIVING EXPENSES THAT THEY WOULD NOT HAVE BEEN ABLE TO DO WITHOUT THE MONEY FROM THE UNABLE TO WORK FUND.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY GUEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06622454529
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COLUMBUS MELT SHOP UNABLE TO WORK
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FUND
ReturnHeader/Filer/BusinessNameControlTxt0COLU
ReturnHeader/Filer/EIN0274851524
ReturnHeader/Filer/PhoneNum06622454529
ReturnHeader/Filer/USAddress/AddressLine1Txt01945 AIRPORT ROAD
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640394922
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATKINS WARD AND STAFFORD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 8180
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039705
ReturnHeader/PreparerPersonGrp/PhoneNum06623283254
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WANDA S HOLLEY CPA
ReturnHeader/ReturnTs02025-08-11T16:53:16-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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