Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
EIN 31-0829675 • 501(c)3 • Cincinnati, OH
Profile
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 36.7% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$103,320
Down $6,422 (-5.9%) from 2023
Liabilities
Down$105,734
Down $16,735 (-14%) from 2023
Net Assets
Up-$2,414
Up $10,313 (+81%) from 2023
Revenue
Up$120,690
Up $2,325 (+2.0%) from 2023
Expenses
Up$110,377
Up $750 (+0.7%) from 2023
Net Income
Up$10,313
Up $1,575 (+18%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $60,234 | $73,169 | ▲ $12,935 |
| Cash and Non-Interest-Bearing Accounts | $49,506 | $30,149 | ▼ $19,357 |
| Total Assets | $109,742 | $103,320 | ▼ $6,422 |
| Other Assets Total | $2 | $2 | → $0 |
| Liabilities | |||
| Deferred Revenue | $122,469 | $105,734 | ▼ $16,735 |
| Total Liabilities | $122,469 | $105,734 | ▼ $16,735 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-12,727 | $-2,414 | ▲ $10,313 |
| Total Net Assets Fund Balance | $-12,727 | $-2,414 | ▲ $10,313 |
| Total Liabilities and Net Assets / Fund Balance | $109,742 | $103,320 | ▼ $6,422 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $7,764 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Julie a Potluri | Editor | FT | $44,352 | $44,352 |
| L C Frye | Sec Treasure | PT | $14,400 | $14,400 |
| Name | Title |
|---|---|
| Charles Sapp | President Cu |
| Tim Crawford | President Ja |
| Barry Bowers | Director |
| Chris Whillock | Director |
| Donna Thomas | Director |
| Keith Radick | Director |
| Keith Shumaker | Director |
| Robert Mcginnis | Director |
| Patrick Wentzel | Vice Pres Cu |
| Rick Bissonnette | Vice Pres Ja |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $63,777 |
| Other Expenses | $46,600 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $51,702 | $7,050 | - | $58,752 |
| Office Expenses | $42,125 | - | - | $42,125 |
| Payroll Taxes | $4,422 | $603 | - | $5,025 |
| Information Technology | $2,567 | - | - | $2,567 |
| Advertising | $750 | - | - | $750 |
| Insurance | $455 | - | - | $455 |
| Other Expenses | $108 | - | - | $108 |
| Total Functional Expenses | $102,724 | $7,653 | $0 | $110,377 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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”
“No review was or will be conducted.”
“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.”
“No documents available to the public”
“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”
“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.”
“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.”
“Line 1c-we do not have to withhold; there are no winnings”
“CANADA”
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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| IRS990/AdvertisingGrp/TotalAmt | 0 | 750 |
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| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 105734 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | 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. |
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| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
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| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 102724 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RICK BISSONNETTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BARRY BOWERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TIM CRAWFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROBERT MCGINNIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KEITH RADICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHARLES SAPP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KEITH SHUMAKER |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | PATRICK WENTZEL |
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| IRS990/FormationYr | 0 | 1971 |
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| IRS990/LoanOutstandingInd | 0 | false |
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| IRS990/LocalChaptersInd | 0 | false |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -2414 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -2414 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 42125 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES CHAMBER OF COMMERCE |
| IRS990/OtherExpensesGrp/Desc | 1 | REFUNDS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 595 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 108 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 595 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 108 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | UNREALIZED GAIN ON INVESTMENT |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6866 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6866 |
| IRS990/OtherRevenueTotalAmt | 0 | 6866 |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 603 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4422 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5025 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | CHARLES SAPP |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LINE 1C-WE DO NOT HAVE TO WITHHOLD; THERE ARE NO WINNINGS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CANADA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART V |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART V, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-02 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
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