Civic Intelligence

West Side Nut Club Inc

990 • Fiscal year 2019 • EIN 35-6023735

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 22, 2020

PO Box 6032 Station BEvansville, IN 47719

(812) 424-4881

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

52nd percentile

0.11x

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

86th percentile

43%

Higher net margin than 86% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

75th percentile

14%

Faster asset growth than 75% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

93rd percentile

83%

Faster revenue growth than 93% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,786,374

Up $218,147 (+14%) from 2018

Net Assets

Up

$1,663,806

Up $227,422 (+16%) from 2018

Liabilities

Down

$122,568

Down $9,275 (-7.0%) from 2018

Revenue

Up

$1,099,970

Up $498,596 (+83%) from 2018

Expenses

Up

$629,273

Up $55,928 (+9.8%) from 2018

Net Income

Up

$470,697

Up $442,668 (+1579%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $1,461,846Liabilities 2013: $186,638Net Assets 2013: $1,275,2082013Assets 2014: $1,460,218Liabilities 2014: $150,469Net Assets 2014: $1,309,7492014Assets 2015: $1,538,352Liabilities 2015: $133,543Net Assets 2015: $1,404,8092015Assets 2016: $1,607,768Liabilities 2016: $119,592Net Assets 2016: $1,488,1762016Assets 2017: $1,527,897Liabilities 2017: $119,542Net Assets 2017: $1,408,3552017Assets 2018: $1,568,227Liabilities 2018: $131,843Net Assets 2018: $1,436,3842018Assets 2019: $1,786,374Liabilities 2019: $122,568Net Assets 2019: $1,663,8062019Assets 2020: $1,631,682Liabilities 2020: $119,914Net Assets 2020: $1,511,7682020Assets 2021: $1,953,400Liabilities 2021: $143,956Net Assets 2021: $1,809,4442021Assets 2022: $2,130,776Liabilities 2022: $171,333Net Assets 2022: $1,959,4432022Assets 2023: $2,303,102Liabilities 2023: $100,847Net Assets 2023: $2,202,2552023Assets 2024: $2,446,421Liabilities 2024: $117,048Net Assets 2024: $2,329,3732024

Highlighted filing

2019

Assets$1,786,374
Liabilities$122,568
Net Assets$1,663,806

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $583,527Expenses 2013: $481,717Net Income 2013: $101,8102013Revenue 2014: $532,456Expenses 2014: $502,415Net Income 2014: $30,0412014Revenue 2015: $577,201Expenses 2015: $486,628Net Income 2015: $90,5732015Revenue 2016: $643,948Expenses 2016: $565,068Net Income 2016: $78,8802016Revenue 2017: $570,643Expenses 2017: $654,860Net Income 2017: -$84,2172017Revenue 2018: $601,374Expenses 2018: $573,345Net Income 2018: $28,0292018Revenue 2019: $1,099,970Expenses 2019: $629,273Net Income 2019: $470,6972019Revenue 2020: $656,448Expenses 2020: $808,486Net Income 2020: -$152,0382020Revenue 2021: $1,213,172Expenses 2021: $915,496Net Income 2021: $297,6762021Revenue 2022: $1,229,063Expenses 2022: $1,079,064Net Income 2022: $149,9992022Revenue 2023: $1,458,164Expenses 2023: $1,215,352Net Income 2023: $242,8122023Revenue 2024: $1,614,620Expenses 2024: $1,487,502Net Income 2024: $127,1182024

Highlighted filing

2019

Revenue$1,099,970
Expenses$629,273
Net Income$470,697
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 22, 2020
Return Version
2019v5.1
Gross Receipts
$1,815,548
Mission and Program Overview

Mission

Civic and charitable projects

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,022,467$751,812▼ $270,655
Cash and Non-Interest-Bearing Accounts$20,495$586,748▲ $566,253
Savings and Temporary Cash Investments$520,534$447,334▼ $73,200
Pledges and Grants Receivable$4,234$0▼ $4,234
Accounts Receivable$497$480▼ $17
Total Assets$1,568,227$1,786,374▲ $218,147
Liabilities
Deferred Revenue$131,843$122,568▼ $9,275
Total Liabilities$131,843$122,568▼ $9,275
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,412,632$1,640,054▲ $227,422
Net Assets With Donor Restrictions$23,752$23,752→ $0
Total Net Assets Fund Balance$1,436,384$1,663,806▲ $227,422
Total Liabilities and Net Assets / Fund Balance$1,568,227$1,786,374▲ $218,147

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$380,728$169,336-
Land$266,357--
Equipment$104,727$103,558-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim FarnyPresident
James RabenVice President
Ben KempfDirector
Bill McculoughDirector
Dennis NettlesDirector
Ed DietzDirector
Jeff ThompsonDirector
Mark HeadDirector
Matt WannemuellerDirector
Mike HahnDirector
Rob WallerDirector
Tim MitsdakferDirector
Tony BoganDirector
Mark SchoenbaumSecretary
Tom FleenorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,714
Program Service Revenue
$546,348
Investment Income
$6,574
Other Revenue
$530,334
All Other Contributions
$1,864
Change in Net Assets
$470,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$359,323
Grants and Similar Amounts Paid$269,950
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$269,950--$269,950
Insurance-$17,609-$17,609
Occupancy-$14,866-$14,866
Depreciation Depletion-$9,294-$9,294
Office Expenses-$8,682-$8,682
Fees for Services Accounting-$4,686-$4,686
Other Expenses$117,515$1,112-$1,112
Total Functional Expenses$573,024$56,249$0$629,273
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Evansville Vanderburgh School CorporationEvansville, IN501(c)3Support Public Schools$63,250
Catholic Schools - DioceseEvansville, IN501(c)3Support Catholic Schools$53,500
City of Evansville IndianaEvansville, IN501(c)3Support Public Safety$10,800
University of Southern IndianaEvansville, IN501(c)3Support Schools$8,000
Youth FirstEvansville, IN501(c)3Education$6,000
Vanderburgh County Casa IncEvansville, IN501(c)3Support Vanderburgh County Courts$5,800
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,227,712
Gaming Direct Expenses$670,548
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There are 300 voting members that elect the governing body.

Form 990, Part VI, Section A, Line 7A

Members elect governing body.

Form 990, Part VI, Section A, Line 7B

All decisions are documented in board minutes of the governing body. Members must approve the annual budget and any donations over $500.

Form 990, Part VI, Section B, Line 11B

The board of directors reviews the 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Board members disclose any business interest they have. Members may not vote on a matter when a conflict of interest exists.

Form 990, Part VI, Section B, Line 15

No director or other member is paid.

Form 990, Part VI, Section C, Line 19

Form 990 is available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
West Side Nut Club Inc
EIN
35-6023735
Phone
8124244881
Address
PO BOX 6032 STATION B, EVANSVILLE, IN 47719

Signing Officer

Name
Ben Kempf
Title
Treasurer
Phone
8124260011
Signed
2020-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Raben
Formed
1949
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
300

Preparer

Firm
Harding Shymanski & Co Psc
Address
PO BOX 3677, EVANSVILLE, IN 47735
Preparer
Lacy Bender
Phone
8124649161
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IRS990/ProgramServiceRevenueGrp/Desc0FALL FESTIVAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0546348
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0546348
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE A FESTIVAL FOR THE CITY OF EVANSVILLE, INDIANA, INCLUDING OPPORTUNITIES FOR NOT-FOR-PROFIT ORGANIZATIONS TO RAISE FUNDS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0185559
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0546348
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY SERVICE EVENTS FOR THE CITIZENS OF THE CITY OF EVANSVILLE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0117515
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt031140
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0248878
IRS990/PYInvestmentIncomeAmt0925
IRS990/PYOtherExpensesAmt0324467
IRS990/PYOtherRevenueAmt0-9307
IRS990/PYProgramServiceRevenueAmt0578616
IRS990/PYRevenuesLessExpensesAmt028029
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0573345
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0601374
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0470697
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0-26830
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0520534
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0447334
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0380728
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0169336
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0550064
IRS990ScheduleD/EquipmentGrp/BookValueAmt0104727
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103558
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0208285
IRS990ScheduleD/LandGrp/BookValueAmt0266357
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0266357
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0751812
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt0285657
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0614143
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0614143
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0670548
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt01227712
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01227712
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0557164
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt056405
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt056405
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0ASCEND FUNDRAISING SOLUTIONS
IRS990ScheduleG/GamingManagerCompensationAmt08750
IRS990ScheduleG/GamingManagerIsIndCntrctInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0PROVIDE HARDWARE, SOFTWARE, AND SUPPORT.
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0TOM FLEENOR
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 6032 STATION B
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0EVANSVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd047719
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt053500
IRS990ScheduleI/RecipientTable/CashGrantAmt18000
IRS990ScheduleI/RecipientTable/CashGrantAmt263250
IRS990ScheduleI/RecipientTable/CashGrantAmt310800
IRS990ScheduleI/RecipientTable/CashGrantAmt46000
IRS990ScheduleI/RecipientTable/CashGrantAmt55800
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)3
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)3
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)3
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(C)3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT CATHOLIC SCHOOLS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT SCHOOLS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUPPORT PUBLIC SCHOOLS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SUPPORT PUBLIC SAFETY
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4EDUCATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5SUPPORT VANDERBURGH COUNTY COURTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CATHOLIC SCHOOLS - DIOCESE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNIVERSITY OF SOUTHERN INDIANA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2EVANSVILLE VANDERBURGH SCHOOL CORPORATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3CITY OF EVANSVILLE INDIANA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4YOUTH FIRST
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5VANDERBURGH COUNTY CASA INC
IRS990ScheduleI/RecipientTable/RecipientEIN0351148760
IRS990ScheduleI/RecipientTable/RecipientEIN1237042320
IRS990ScheduleI/RecipientTable/RecipientEIN2351071682
IRS990ScheduleI/RecipientTable/RecipientEIN3366001021
IRS990ScheduleI/RecipientTable/RecipientEIN4352050168
IRS990ScheduleI/RecipientTable/RecipientEIN5351601081
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04200 N KENTUCKY AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt18600 UNIVERSITY OF SOUTHER INDIANA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21 SE 9TH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3NW MARTIN LUTHER KING BLVD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4111 SE 3RD STREET STE 405
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5600 SE 6TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0EVANSVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1EVANSVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm2EVANSVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm3EVANSVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm4EVANSVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm5EVANSVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd047711
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd147712
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd247708
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd347708
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd447708
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd547713
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHEDULE I, PART I LINE 1 - DONEES APPLY FOR CONTRIBUTIONS. INCLUDED IN THEIR APPLICATION IS BOTH EVIDENCE OF EXEMPT STATUS AND DOCUMENTATION OF USE OF FUNDS. THIS DOCUMENTATION IS RETAINED INDEFINITELY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE 300 VOTING MEMBERS THAT ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS ARE DOCUMENTED IN BOARD MINUTES OF THE GOVERNING BODY. MEMBERS MUST APPROVE THE ANNUAL BUDGET AND ANY DONATIONS OVER $500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS DISCLOSE ANY BUSINESS INTEREST THEY HAVE. MEMBERS MAY NOT VOTE ON A MATTER WHEN A CONFLICT OF INTEREST EXISTS.

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