Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Smittys Wrestling Club Inc.
EIN 45-3667795 • 501(c)3 • Steubenville, OH
Pub. 78 Eligible990-N Coverage
Profile
To teach, mentor, and educate the tri-state area youth in wrestling and grappling.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Down$20,487
Down $1,706 (-7.7%) from 2023
Liabilities
Down$753
Down $8,656 (-92%) from 2023
Net Assets
Up$19,734
Up $6,950 (+54%) from 2023
Revenue
Up$151,971
Up $15,982 (+12%) from 2023
Expenses
Down$145,021
Down $5,224 (-3.5%) from 2023
Net Income
Up$6,950
Up $21,206 (+149%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $20,487
- Liabilities
- $753
- Net assets
- $19,734
- Revenue
- $151,971
- Expenses
- $145,021
- Net income
- $6,950
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 8, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $151,971
Mission and Program Overview
Mission
To teach, mentor, and educate the tri-state area youth in wrestling and grappling.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO TEACH, MENTOR, EDUCATE THE TRI-STATE AREA YOUTH IN WRESTLING AND GRAPPLING. | - | $140,997 |
| DEPRECIATION EXPENSE FOR CURRENT YEAR | - | $2,326 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL SMITH | President | PT | $0 | - | - |
| BRIAN JOYCE | Board Member | - | $0 | - | - |
| AARON HENRY | Board Member | - | $0 | - | - |
| TIM MCCOY | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Smittys Wrestling Club Inc
- EIN
- 45-3667795
- Phone
- 7402788016
- Address
- 140 SOUTH 4TH STREET, STEUBENVILLE, OH 43952
Signing Officer
- Name
- Michael Smith
- Title
- President
- Phone
- 7402788016
- Signed
- 2025-05-08
Preparer
- Firm
- Joycecpas Inc
- Address
- 2610 SUNSET BLVD, STEUBENVILLE, OH 43952
- Preparer
- Brian P Joyce CPA
- Phone
- 7402642610
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 5,080 office expenses 468 insurance 4,233 outside services 4,000 dues & subscriptions 1,000 supplies 900 bank charges 1,863 program expenses 109,157 non-investment depreciation 2,326 total 129,027”
Form 990-ez, Part II, Line 24
“9,500 9,500 less accumulated depreciation 1,357 3,683 other assets 7,798 0 total 15,941 5,817”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 9,409 753”
Form 990-ez, Part III
“To teach, mentor, and educate the tri-state area youth in wrestling and grappling.”
Form 990-ez, Part III, Line 31
“Depreciation expense for current year”
Raw XML Appendix135 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MICHAEL SMITH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7402788016 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 140 SOUTH 4TH STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | STEUBENVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43952 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 6252 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 14670 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 151971 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 6950 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3560 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 22193 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 20487 |
| IRS990EZ/GrossReceiptsAmt | 0 | 151971 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 12784 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 19734 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 12784 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 19734 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12434 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 12.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICHAEL SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BRIAN JOYCE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | AARON HENRY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TIM MCCOY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 15941 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5817 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 129027 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO TEACH, MENTOR, AND EDUCATE THE TRI-STATE AREA YOUTH IN WRESTLING AND GRAPPLING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO TEACH, MENTOR, EDUCATE THE TRI-STATE AREA YOUTH IN WRESTLING AND GRAPPLING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | DEPRECIATION EXPENSE FOR CURRENT YEAR |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 140997 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 2326 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 9409 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 753 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 145021 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 143323 |
| IRS990EZ/TotalRevenueAmt | 0 | 151971 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 151971 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 135989 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120321 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 122641 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 68774 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 599696 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 599696 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 151971 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 135989 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120321 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 122641 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 68774 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 599696 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 599696 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 5,080 OFFICE EXPENSES 468 INSURANCE 4,233 OUTSIDE SERVICES 4,000 DUES & SUBSCRIPTIONS 1,000 SUPPLIES 900 BANK CHARGES 1,863 PROGRAM EXPENSES 109,157 NON-INVESTMENT DEPRECIATION 2,326 TOTAL 129,027 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 9,500 9,500 LESS ACCUMULATED DEPRECIATION 1,357 3,683 OTHER ASSETS 7,798 0 TOTAL 15,941 5,817 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 9,409 753 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO TEACH, MENTOR, AND EDUCATE THE TRI-STATE AREA YOUTH IN WRESTLING AND GRAPPLING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DEPRECIATION EXPENSE FOR CURRENT YEAR |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7402788016 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SMITTYS WRESTLING CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMIT |
| ReturnHeader/Filer/EIN | 0 | 453667795 |
| ReturnHeader/Filer/PhoneNum | 0 | 7402788016 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 140 SOUTH 4TH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | STEUBENVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43952 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341820913 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JOYCECPAS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2610 SUNSET BLVD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STEUBENVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 43952 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7402642610 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRIAN P JOYCE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T15:38:57-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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