Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Wholesale Fireworks User Assoc
EIN 35-1891439 • 501(c)4 • Muncie, IN
Profile
The association provides the public with the education and environment for the safe use of fireworks.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
5.00x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 82.7% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Balance Sheet
Assets
Up$77,018
Up $49,100 (+176%) from 2019
Liabilities
Up$384,835
Up $49,760 (+15%) from 2019
Net Assets
Down-$307,817
Down $660 (-0.2%) from 2019
Revenue
Down$1,500
Down $5,100 (-77%) from 2019
Expenses
Down$2,161
Down $1,541 (-42%) from 2019
Net Income
Down-$661
Down $3,559 (-123%) from 2019
Trend Graphs
Filings
Most recent year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $77,018
- Liabilities
- $384,835
- Net assets
- -$307,817
- Revenue
- $1,500
- Expenses
- $2,161
- Net income
- -$661
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Nov 10, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $1,500
Mission and Program Overview
Mission
The association provides the public with the education and environment for the safe use of fireworks.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ASSOCIATION PROVIDES THE PUBLIC WITH THE EDUCATION AND ENVIRONMENT FOR THE SAFE USE OF FIREWORKS. | - | $2,161 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| STEVE GRAVES | Executive Di | PT | $1,241 | - | $1,241 |
| RICHARD SHIELDS | President | - | $0 | - | - |
| BRIAN LYNCH | Director | - | $0 | - | - |
| GREG KAPLAN | Director | - | $0 | - | - |
| SHELI MAXWELL | Treasurer | - | $0 | - | - |
| RONALD SURENKAMP | Director | - | $0 | - | - |
| AARON KERNS | Director | - | $0 | - | - |
| MARK ADAMSON | Director | - | $0 | - | - |
| DAN PEART | Director | - | $0 | - | - |
| JARED HICKS | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Wholesale Fireworks User Assoc
- EIN
- 35-1891439
- Phone
- 7652871869
- Address
- 112 E GILBERT ST, MUNCIE, IN 47305
Signing Officer
- Name
- Steve Graves
- Title
- Executive Director
- Phone
- 7652891869
- Signed
- 2021-11-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Cardinal CPA Group LLC
- Address
- 330 E MAIN ST, MUNCIE, IN 47305
- Preparer
- Jennifer L Dudley CPA
- Phone
- 7652897951
Supplemental Narrative
Additional Explanations
Form 990-ez, Page 1, Item C
“Indiana fireworks users association inc”
Form 990-ez, Part I, Line 16
“Expenses office 108 total 108”
Form 990-ez, Part II, Line 24
“Office equipment 4,124 4,124 less accumulated depreciation 4,124 4,124 total 0 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,756 447 loan payable 333,318 384,388”
Form 990-ez, Part III
“The association provides the public with the education and environment for the safe use of fireworks.”
Form 990-ez, Part V
“The organization did not, during the year, receive any funds, directly, or indirectly, to pay premiums on a personal benefit contract. The organization, did not, during the year, pay any premiums, directly, or indirectly, on a personal benefit contract.”
Raw XML Appendix149 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | STEVE GRAVES |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | RICHARD SHIELDS |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | BRIAN LYNCH |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 3 | GREG KAPLAN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 4 | SHELI MAXWELL |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 5 | RONALD SURENKAMP |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 6 | AARON KERNS |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 7 | MARK ADAMSON |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 8 | DAN PEART |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 9 | JARED HICKS |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | STEVE GRAVES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7652871869 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 112 E GILBERT ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MUNCIE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 47305 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 27918 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 77018 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1500 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -661 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 395 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 27918 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 77018 |
| IRS990EZ/GrossReceiptsAmt | 0 | 1500 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -307156 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -307817 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -307156 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -307817 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 316 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 1241 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | STEVE GRAVES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RICHARD SHIELDS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRIAN LYNCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GREG KAPLAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | SHELI MAXWELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | RONALD SURENKAMP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | AARON KERNS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | MARK ADAMSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | DAN PEART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JARED HICKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 108 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ASSOCIATION PROVIDES THE PUBLIC WITH THE EDUCATION AND ENVIRONMENT FOR THE SAFE USE OF FIREWORKS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ASSOCIATION PROVIDES THE PUBLIC WITH THE EDUCATION AND ENVIRONMENT FOR THE SAFE USE OF FIREWORKS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 2161 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 1342 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 335074 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 384835 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 2161 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 2161 |
| IRS990EZ/TotalRevenueAmt | 0 | 1500 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.IFUA.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INDIANA FIREWORKS USERS ASSOCIATION INC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE 108 TOTAL 108 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OFFICE EQUIPMENT 4,124 4,124 LESS ACCUMULATED DEPRECIATION 4,124 4,124 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,756 447 LOAN PAYABLE 333,318 384,388 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION PROVIDES THE PUBLIC WITH THE EDUCATION AND ENVIRONMENT FOR THE SAFE USE OF FIREWORKS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PAGE 1, ITEM C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART V |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE GRAVES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7652891869 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WHOLESALE FIREWORKS USER ASSOC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DBA INDIANA FIREWORKS USERS ASSOC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WHOL |
| ReturnHeader/Filer/EIN | 0 | 351891439 |
| ReturnHeader/Filer/PhoneNum | 0 | 7652871869 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 112 E GILBERT ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MUNCIE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 47305 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351831899 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CARDINAL CPA GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 330 E MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MUNCIE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 47305 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7652897951 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER L DUDLEY CPA |
| ReturnHeader/ReturnTs | 0 | 2021-11-12T12:11:41-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | STEVE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | GRAVES |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
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