Civic Intelligence

West Main Street Values Fund Inc

EIN 46-2359417 • 501(c)4 • Columbia, SC

Profile

West main street values fund inc is

P O Box 592Columbia, SC 29202

www.westmainstreetvalues.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2018

Net Margin

1st percentile

-326955%

Higher net margin than 1% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2018

Asset Growth

12th percentile

-82%

Faster asset growth than 12% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-58%

Faster revenue growth than 14% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$27,908

Down $124,243 (-82%) from 2017

Liabilities

Flat

$0

Flat from 2017

Net Assets

Down

$27,908

Down $124,243 (-82%) from 2017

Operations
Liabilities / Revenue61st percentileNet Margin1st percentile

Revenue

Down

$38

Down $52 (-58%) from 2017

Expenses

Up

$124,281

Up $2,696 (+2.2%) from 2017

Net Income

Down

-$124,243

Down $2,748 (-2.3%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$600K$400K$200K$0Assets 2015: $406,432Liabilities 2015: $0Net Assets 2015: $406,4322015Assets 2017: $152,151Liabilities 2017: $0Net Assets 2017: $152,1512017Assets 2018: $27,908Liabilities 2018: $0Net Assets 2018: $27,9082018

Highlighted filing

2018

Assets$27,908
Liabilities$0
Net Assets$27,908
Open 2018 Filing

Operations Trend

Revenue Growth14th percentile

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

$1.0M$500K$0-$500KRevenue 2015: $204,401Expenses 2015: $638,472Net Income 2015: -$434,0712015Revenue 2017: $90Expenses 2017: $121,585Net Income 2017: -$121,4952017Revenue 2018: $38Expenses 2018: $124,281Net Income 2018: -$124,2432018

Highlighted filing

2018

Revenue$38
Expenses$124,281
Net Income-$124,243
Open 2018 Filing

Filings

Most recent year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,908
Liabilities
$0
Net assets
$27,908
Revenue
$38
Expenses
$124,281
Net income
-$124,243
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.00$1.24$1.24
2017Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.00$1.22$1.21
2015Detailed filing. Detailed filing data is available for this year.$4.06$0.00$4.06$2.04$6.38$4.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2017 to Feb 28, 2018
Signed
Aug 6, 2018
Return Version
2017v2.2
Gross Receipts
$38
Mission and Program Overview

Mission

West main street values fund inc is

West main street values fund inc is a 501(c)(4) social welfare organization dedicated to grassroots advocacy in support of a roubust national defense, a balanced federal budget,

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$152,151$27,908▼ $124,243
Rtn Earn Endowment Incm Other Fnds$152,151$27,908▼ $124,243
Total Assets$152,151$27,908▼ $124,243
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$152,151$27,908▼ $124,243
Total Liabilities and Net Assets / Fund Balance$152,151$27,908▼ $124,243
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Katon E DawsonChairman
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$38
Other Revenue
$0
Change in Net Assets
$-124,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,281
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$0$2,665$0$2,665
Fees for Services Accounting$0$1,270$0$1,270
Other Expenses$0$346$0$346
Total Functional Expenses$0$124,281$0$124,281
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
-StockholderConsulting & ExpensesNo$120,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
West Main Street Values Fund Inc
EIN
46-2359417
Phone
8033603374
Address
P O BOX 592, COLUMBIA, SC 29202

Signing Officer

Name
Katon Dawson
Title
Chairman
Phone
8033603374
Signed
2018-08-06

Organization Details

Principal Officer
Katon Dawson
Formed
2013
Legal Domicile
Sc
Voting Board Members
1
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
Steve Hummers CPA Tax Services Inc
Address
3818 RIVER DR, COLUMBIA, SC 29201
Preparer
Steve Hummers
Phone
8037999823
Supplemental Narrative

Additional Explanations

Pt VI, Line 8A

“ON DEMAND”

Pt VI, Line 11B

“Tax return available upon request”

Pt VI, Line 19

“Documents available upon request”

Pt VI, Line 8B

“NO COMMITTES”

Form 990, Part III, Line 4D

“West main street values fund incis accomplashing their mission of providing 0. 0. 0.”

Raw XML Appendix264 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0WEST MAIN STREET VALUES FUND INC IS A 501(C)(4) SOCIAL WELFARE ORGANIZATION DEDICATED TO GRASSROOTS ADVOCACY IN SUPPORT OF A ROUBUST NATIONAL DEFENSE, A BALANCED FEDERAL BUDGET,
IRS990/BooksInCareOfDetail/PersonNm0KATON DAWSON
IRS990/BooksInCareOfDetail/PhoneNum08033603378
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01005 IDEWILDE BLVD
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd029201
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt038
IRS990/CYOtherExpensesAmt0124281
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-124243
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0124281
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt038
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0WEST MAIN ST IS ACCOMPLISHING THEIR MISSION OF PROVIDING A SOCIAL WELFARE ORGANIZATION TO ADVOCATE THEIR STATED MISSION GOALS THROUGH ADVERTISING, SOCIAL MEDIA ETC.
IRS990/DescribedInSection501c3Ind0false
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IRS990/EmployeeCnt00
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IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01270
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt01270
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt038
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt038
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt038
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WEST MAIN STREET VALUES FUND INC IS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0152151
IRS990/NetAssetsOrFundBalancesEOYAmt027908
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CONSULTING
IRS990/OtherExpensesGrp/Desc1FEES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0120000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1346
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/TotalAmt0120000
IRS990/OtherExpensesGrp/TotalAmt1346
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KATON DAWSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WEST MAIN STREET VALUES FUND INCIS ACCOMPLASHING THEIR MISSION OF PROVIDING A SOCIAL WELFARE ORGANIZATION TO ADVOCATE THEEIR STSTED MISSION GOALS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt090
IRS990/PYOtherExpensesAmt0121585
IRS990/PYRevenuesLessExpensesAmt0-121495
IRS990/PYTotalExpensesAmt0121585
IRS990/PYTotalRevenueAmt090
IRS990/ReconcilationRevenueExpnssAmt0-124243
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt038
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0152151
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt027908
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0DAWSON PUBLIC AFFAIRS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0STOCKHOLDER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0120000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONSULTING & EXPENSES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON DEMAND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURN AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMMITTES
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part III, Line 4d
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WEST MAIN STREET VALUES PAC INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0462392303
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PAC FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01043 BARR RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LEXINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029072
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
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IRS990/SchoolOperatingInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0152151
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IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt038
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt038
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0152151
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IRS990/TravelGrp/FundraisingAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029201
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.westmainstreetvalues.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08033603374
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST MAIN STREET VALUES FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0462359417
ReturnHeader/Filer/PhoneNum08033603374
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 592
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
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ReturnHeader/FilingSecurityInformation/IPDt02019-01-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm005:59:34
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03818 RIVER DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029201
ReturnHeader/PreparerPersonGrp/PhoneNum08037999823
ReturnHeader/PreparerPersonGrp/PreparationDt02019-01-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE HUMMERS
ReturnHeader/ReturnTs02019-01-02T05:59:45-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-03-01
ReturnHeader/TaxPeriodEndDt02018-02-28
ReturnHeader/TaxYr02017

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