Civic Intelligence

Nick Amster Sheltered Workshop Inc

990 • Fiscal year 2018 • EIN 34-0973901

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 20, 2019

1700 Old Mansfield RdWooster, OH 44691

(330) 345-7979

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.10x

Higher debt load relative to assets than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$110,813

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2018

Revenue Growth

30th percentile

-4.2%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2018

Assets

Up

$2,326,857

Up $617,994 (+36%) from 2015

Net Assets

Up

$2,100,104

Up $505,403 (+32%) from 2015

Liabilities

Up

$226,753

Up $112,591 (+99%) from 2015

Revenue

Down

$4,104,503

Down $570,407 (-12%) from 2015

Expenses

Up

$4,122,611

Up $37,270 (+0.9%) from 2015

Net Income

Down

-$18,108

Down $607,677 (-103%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $394,480Liabilities 2011: $129,133Net Assets 2011: $265,3472011Assets 2012: $374,571Liabilities 2012: $104,975Net Assets 2012: $269,5962012Assets 2013: $544,384Liabilities 2013: $89,521Net Assets 2013: $454,8632013Assets 2014: $1,103,177Liabilities 2014: $98,045Net Assets 2014: $1,005,1322014Assets 2015: $1,708,863Liabilities 2015: $114,162Net Assets 2015: $1,594,7012015Assets 2018: $2,326,857Liabilities 2018: $226,753Net Assets 2018: $2,100,1042018Assets 2019: $2,746,970Liabilities 2019: $136,949Net Assets 2019: $2,610,0212019Assets 2020: $3,035,152Liabilities 2020: $540,625Net Assets 2020: $2,494,5272020Assets 2021: $2,176,495Liabilities 2021: -$14,724Net Assets 2021: $2,191,2192021Assets 2022: $2,203,931Liabilities 2022: $31,608Net Assets 2022: $2,172,3232022Assets 2023: $2,488,035Liabilities 2023: $10,548Net Assets 2023: $2,477,4872023Assets 2024: $2,741,584Liabilities 2024: $35,337Net Assets 2024: $2,706,2472024

Highlighted filing

2018

Assets$2,326,857
Liabilities$226,753
Net Assets$2,100,104

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $693,0172011Expenses 2012: $635,1182012Expenses 2013: $6,101,0472013Revenue 2014: $6,480,052Expenses 2014: $5,976,225Net Income 2014: $503,8272014Revenue 2015: $4,674,910Expenses 2015: $4,085,341Net Income 2015: $589,5692015Revenue 2018: $4,104,503Expenses 2018: $4,122,611Net Income 2018: -$18,1082018Revenue 2019: $3,505,463Expenses 2019: $3,519,882Net Income 2019: -$14,4192019Revenue 2020: $2,813,074Expenses 2020: $2,928,569Net Income 2020: -$115,4952020Revenue 2021: $2,930,604Expenses 2021: $2,829,425Net Income 2021: $101,1792021Revenue 2022: $2,867,139Expenses 2022: $2,862,475Net Income 2022: $4,6642022Revenue 2023: $3,215,189Expenses 2023: $2,955,102Net Income 2023: $260,0872023Revenue 2024: $3,242,870Expenses 2024: $3,105,031Net Income 2024: $137,8392024

Highlighted filing

2018

Revenue$4,104,503
Expenses$4,122,611
Net Income-$18,108
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 20, 2019
Return Version
2017v2.3
Gross Receipts
$4,104,503
Mission and Program Overview

Mission

Vocational and employment for the developmentally disabled persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$860,135$963,918▲ $103,783
Accounts Receivable$531,856$706,991▲ $175,135
Cash and Non-Interest-Bearing Accounts$731,917$246,434▼ $485,483
Land, Buildings, and Equipment, Net$55,867$186,367▲ $130,500
Other Notes and Loans Receivable, Net$204,172$176,479▼ $27,693
Savings and Temporary Cash Investments$40,716$27,670▼ $13,046
Inventories for Sale or Use$22,534--
Total Assets$2,449,927$2,326,857▼ $123,070
Other Assets Total$2,730$18,998▲ $16,268
Liabilities
Other Liabilities$138,463$147,816▲ $9,353
Accounts Payable and Accrued Expenses$21,230$78,937▲ $57,707
Total Liabilities$159,693$226,753▲ $67,060
Net Assets / Fund Balance
Unrestricted Net Assets$2,264,543$2,074,413▼ $190,130
Temporarily Rstr Net Assets$25,691$25,691→ $0
Total Net Assets Fund Balance$2,290,234$2,100,104▼ $190,130
Total Liabilities and Net Assets / Fund Balance$2,449,927$2,326,857▼ $123,070

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$186,367$103,344$289,711
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rich PattersonChief Exec OFT$98,800$12,013$110,813

Board Members and Trustees

NameTitle
Meredith MulletPresident
Donna CastroBoard Membe
Justin NorrisBoard Member
Tom TierneyBoard Member
Beth MulcahyImmediate Pa
Mick BolonSecretary/tr
Lucas PalmerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$10,894
Program Service Revenue
$4,054,737
Investment Income
$38,872
Other Revenue
$0
All Other Contributions
$10,894
Change in Net Assets
$-18,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,254,470
Other Expenses$1,868,141
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,772,736--$1,772,736
Occupancy$332,397--$332,397
Other Employee Benefits$313,383--$313,383
Payroll Taxes$168,351--$168,351
All Other Expenses$102,804$32,367-$135,171
Fees for Services Accounting$105,225$7,423-$112,648
Insurance$22,796$22,796-$45,592
Information Technology$18,397$18,398-$36,795
Fees for Services Legal-$32,399-$32,399
Other Expenses$12,094$12,094-$24,188
Depreciation Depletion$18,916--$18,916
Office Expenses$1,073$9,530-$10,603
Advertising$3,523--$3,523
Interest$712--$712
Total Functional Expenses$3,987,604$135,007$0$4,122,611
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Heather PattersonSpouse of CEOFull Time EmployeeNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued and Withheld Payroll Taxes$147,816
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Prior to filing the 990 is reviewed by the executive director. After review by the executive director it is available to board members.

Form 990, Page 6, Part VI, Line 15A

Compensation of all administrative officers are paid by the county mrdd board, an agency of the county and so determined by them.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Nick Amster Inc
EIN
34-0973901
Phone
3303457979
Address
1700 OLD MANSFIELD RD, WOOSTER, OH 44691

Signing Officer

Name
Rich Patterson
Title
Chief Exec Officer
Phone
3303457979
Signed
2019-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Meredith Mullet
Voting Board Members
7
Independent Board Members
7
Employees
326

Preparer

Firm
Long Cook & Samsa Inc
Address
505 N MARKET ST, WOOSTER, OH 44691
Preparer
Carl Wells
Phone
3302627111
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Workshop activites for the disabled

Form 990, Part XI, Line 9

In kind services provided by wayne county mrdd 0 in kind services provided by wayne county mrdd 0 prior period adjustment -172,022 total -172,022

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt010894
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03931871
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02881392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04179276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04297677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt015301110
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt038872
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015759
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0488
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt055119
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04038346
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt016391
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt053057
IRS990ScheduleA/OtherIncome170Grp/TotalAmt069448
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99190
IRS990ScheduleA/PublicSupportPY170Pct00.99680
IRS990ScheduleA/PublicSupportTotal170Amt015301110
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010894
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03931871
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02881392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04179276
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04297677
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt015301110
IRS990ScheduleA/TotalSupportAmt015425677
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0186367
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103344
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0289711
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0147816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED AND WITHHELD PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0186367
IRS990ScheduleD/TotalLiabilityAmt0147816
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0HEATHER PATTERSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF CEO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0FULL TIME EMPLOYEE
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WORKSHOP ACTIVITES FOR THE DISABLED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR. AFTER REVIEW BY THE EXECUTIVE DIRECTOR IT IS AVAILABLE TO BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF ALL ADMINISTRATIVE OFFICERS ARE PAID BY THE COUNTY MRDD BOARD, AN AGENCY OF THE COUNTY AND SO DETERMINED BY THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN KIND SERVICES PROVIDED BY WAYNE COUNTY MRDD 0 IN KIND SERVICES PROVIDED BY WAYNE COUNTY MRDD 0 PRIOR PERIOD ADJUSTMENT -172,022 TOTAL -172,022
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt025691
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025691
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02449927
IRS990/TotalAssetsEOYAmt02326857
IRS990/TotalAssetsGrp/BOYAmt02449927
IRS990/TotalAssetsGrp/EOYAmt02326857
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010894
IRS990/TotalEmployeeCnt0326
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135007
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03987604
IRS990/TotalFunctionalExpensesGrp/TotalAmt04122611
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0159693
IRS990/TotalLiabilitiesEOYAmt0226753
IRS990/TotalLiabilitiesGrp/BOYAmt0159693
IRS990/TotalLiabilitiesGrp/EOYAmt0226753
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02290234
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02100104
IRS990/TotalOtherCompensationAmt012013
IRS990/TotalOtherProgSrvcExpenseAmt02195952
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt016391
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt052631
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt069022
IRS990/TotalProgramServiceExpensesAmt03987604
IRS990/TotalProgramServiceRevenueAmt04054737
IRS990/TotalReportableCompFromOrgAmt098800
IRS990/TotalRevenueGrp/ExclusionAmt055263
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04038346
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04104503
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02449927
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02326857
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02264543
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02074413
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.NICKAMSTER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICH PATTERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXEC OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03303457979
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NICK AMSTER INC
ReturnHeader/Filer/BusinessNameControlTxt0NICK
ReturnHeader/Filer/EIN0340973901
ReturnHeader/Filer/PhoneNum03303457979
ReturnHeader/Filer/USAddress/AddressLine1Txt01700 OLD MANSFIELD RD
ReturnHeader/Filer/USAddress/CityNm0WOOSTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044691
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B084EF64B65121C7424DAF794E41E1B476B7E270
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0706B670A9DF3A35614273F1DDE33B8E6DE077678
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.26.246.24
ReturnHeader/FilingSecurityInformation/IPDt02019-04-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:48:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341939640
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LONG COOK & SAMSA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0505 N MARKET ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOOSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044691
ReturnHeader/PreparerPersonGrp/PhoneNum03302627111
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARL WELLS
ReturnHeader/ReturnTs02019-04-30T12:48:56-05:00
ReturnHeader/ReturnTypeCd0990

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