Civic Intelligence

National Wood Carvers Association Inc

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.

PO Box 43218Cincinnati, OH 45243

www.chipchats.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.02x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.88x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

8.5%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$44,352

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 36.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

44th percentile

-5.9%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

2.0%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2020: $73,050Liabilities 2020: $101,020Net Assets 2020: -$27,9702020Assets 2021: $105,362Liabilities 2021: $118,489Net Assets 2021: -$13,1272021Assets 2022: $106,596Liabilities 2022: $128,061Net Assets 2022: -$21,4652022Assets 2023: $109,742Liabilities 2023: $122,469Net Assets 2023: -$12,7272023Assets 2024: $103,320Liabilities 2024: $105,734Net Assets 2024: -$2,4142024

Highlighted filing

2024

Assets$103,320
Liabilities$105,734
Net Assets-$2,414

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2020: $127,869Expenses 2020: $122,656Net Income 2020: $5,2132020Revenue 2021: $111,900Expenses 2021: $100,683Net Income 2021: $11,2172021Revenue 2022: $103,645Expenses 2022: $111,983Net Income 2022: -$8,3382022Revenue 2023: $118,365Expenses 2023: $109,627Net Income 2023: $8,7382023Revenue 2024: $120,690Expenses 2024: $110,377Net Income 2024: $10,3132024

Highlighted filing

2024

Revenue$120,690
Expenses$110,377
Net Income$10,313

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.0
Gross Receipts
$195,690
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment-$7,764-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julie a PotluriEditorFT$44,352$44,352
L C FryeSec TreasurePT$14,400$14,400

Board Members and Trustees

NameTitle
Charles SappPresident Cu
Tim CrawfordPresident Ja
Barry BowersDirector
Chris WhillockDirector
Donna ThomasDirector
Keith RadickDirector
Keith ShumakerDirector
Robert McginnisDirector
Patrick WentzelVice Pres Cu
Rick BissonnetteVice Pres Ja
Revenue and Support

Revenue Composition

Contributions and Grants
$107,487
Program Service Revenue
$1,057
Investment Income
$5,280
Other Revenue
$6,866
All Other Contributions
$14,045
Change in Net Assets
$10,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Filing and Contact Details

Filer

Filer Name
National Wood Carvers Assn Inc
EIN
31-0829675
Phone
5135617045
Address
PO BOX 43218, CINCINNATI, OH 45243

Signing Officer

Name
L C Frye
Title
Sec Treasurer
Phone
5135617045
Signed
2025-08-28

Organization Details

Principal Officer
Charles Sapp
Formed
1971
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
0
Employees
2

Preparer

Firm
Seibel & Katz Cpas
Address
3814 WEST ST STE 311, CINCINNATI, OH 45227
Preparer
Cathy Frye
Phone
5132717835
Supplemental Narrative

Additional Explanations

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

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IRS990/PrincipalOfficerNm0CHARLES SAPP
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PATCH DECAL BACK ISSUES ADS 48,139
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GUIDING, 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/ExplanationTxt1EDUCATING & 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/ExplanationTxt2MONIES 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/ExplanationTxt3LINE 1C-WE DO NOT HAVE TO WITHHOLD; THERE ARE NO WINNINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CANADA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SECT 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/ExplanationTxt6NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NWCA 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/ExplanationTxt8NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART V, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0L C FRYE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05135617045
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL WOOD CARVERS ASSN INC
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ReturnHeader/Filer/EIN0310829675
ReturnHeader/Filer/PhoneNum05135617045
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEIBEL & KATZ CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03814 WEST ST STE 311
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
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ReturnHeader/PreparerPersonGrp/PhoneNum05132717835
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHY FRYE
ReturnHeader/ReturnTs02025-09-02T09:43:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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