Civic Intelligence

The 51 Club

EIN 82-3876282 • 501(c)7 • Ontario, OH

Profile

To operate and maintain a private club exclusively for the pleasure and recreation of its members.

2200 Stumbo RdOntario, OH 44906

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.14x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.26x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

31st percentile

-4.7%

Higher net margin than 31% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

57th percentile

3.0%

Faster asset growth than 57% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

12%

Faster revenue growth than 67% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$156,686

Up $4,500 (+3.0%) from 2023

Liabilities

Up

$21,473

Up $8,318 (+63%) from 2023

Net Assets

Down

$135,213

Down $3,818 (-2.7%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin31st percentile

Revenue

Up

$81,540

Up $8,574 (+12%) from 2023

Expenses

Up

$85,358

Up $7,880 (+10%) from 2023

Net Income

Up

-$3,818

Up $694 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$200K$150K$100K$50K$0Assets 2018: $68,051Liabilities 2018: $14,642Net Assets 2018: $53,4092018Assets 2019: $99,523Liabilities 2019: $13,682Net Assets 2019: $85,8412019Assets 2020: $119,562Liabilities 2020: $13,156Net Assets 2020: $106,4062020Assets 2021: $157,479Liabilities 2021: $13,469Net Assets 2021: $144,0102021Assets 2022: $156,714Liabilities 2022: $13,171Net Assets 2022: $143,5432022Assets 2023: $152,186Liabilities 2023: $13,155Net Assets 2023: $139,0312023Assets 2024: $156,686Liabilities 2024: $21,473Net Assets 2024: $135,2132024

Highlighted filing

2024

Assets$156,686
Liabilities$21,473
Net Assets$135,213
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$100K$50K$0-$50KRevenue 2018: $75,896Expenses 2018: $22,487Net Income 2018: $53,4092018Revenue 2019: $76,489Expenses 2019: $60,412Net Income 2019: $16,0772019Revenue 2020: $69,571Expenses 2020: $49,006Net Income 2020: $20,5652020Revenue 2021: $97,647Expenses 2021: $60,043Net Income 2021: $37,6042021Revenue 2022: $94,831Expenses 2022: $95,298Net Income 2022: -$4672022Revenue 2023: $72,966Expenses 2023: $77,478Net Income 2023: -$4,5122023Revenue 2024: $81,540Expenses 2024: $85,358Net Income 2024: -$3,8182024

Highlighted filing

2024

Revenue$81,540
Expenses$85,358
Net Income-$3,818
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$156,686
Liabilities
$21,473
Net assets
$135,213
Revenue
$81,540
Expenses
$85,358
Net income
-$3,818
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.57$0.21$1.35$0.82$0.85$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.13$1.39$0.73$0.77$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.57$0.13$1.44$0.95$0.95$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.13$1.44$0.98$0.60$0.38
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.13$1.06$0.70$0.49$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.14$0.86$0.76$0.60$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.15$0.53$0.76$0.22$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$115,380
Mission and Program Overview

Mission

To operate and maintain a private club exclusively for the pleasure and recreation of its members.

Program Services

DescriptionGrantsExpenses
EXPENSES RELATED TO EXEMPT PURPOSE OF PROVIDING BENEFITS TO MEMBERS--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carlton FernyakPresident-$0--
Bruce CumminsTreasurer-$0--
Richard OttoSecretary-$0--
Charles RobinsonTrustee-$0--
John SiegenthalerTrustee-$0--
William WappnerTrustee-$0--
Donald HooverTrustee-$0--
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Carlton FernyakPresidentBuilding RepairsNo$13,289
Filing and Contact Details

Filer

Filer Name
The 51 Club
EIN
82-3876282
Phone
4195295500
Address
2200 STUMBO RD, ONTARIO, OH 44906

Signing Officer

Name
Carlton Fernyak
Title
President
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
WOB Accountants and Advisors
Address
2200 Stumbo Road, Ontario, OH 44906
Preparer
James L Henry
Phone
4195295500
Supplemental Narrative

Additional Explanations

Other Revenue.1

“Parking Lot Income $460”

Other Expenses.1002

“Office Expenses $2785”

Other Expenses.1009

“Depreciation $6448”

Other Expenses.1012

“Insurance $3100”

Other Assets.1002

“Furniture and Fixtures - Beginning $8786 Furniture and Fixtures - Ending $7000”

Other Assets.1003

“Machinery and Equipment - Beginning $2796 Machinery and Equipment - Ending $1480”

Other Assets.1005

“Accounts Receivable - Beginning $15899 Accounts Receivable - Ending $26943”

Other Assets.1010

“Inventories - Beginning $783 Inventories - Ending $783”

Other Assets.1

“Undeposited funds - Beginning $426 Undeposited funds - Ending $1402”

Total Liabilities.1003

“Deferred Revenue - Beginning $10700 Deferred Revenue - Ending $19775”

Total Liabilities.1

“Fed Withholding - Beginning $648 Fed Withholding - Ending $0”

Total Liabilities.2

“STATE TAX WITHHOLDING - Beginning $116 STATE TAX WITHHOLDING - Ending $0”

Total Liabilities.3

“City Withholding - Beginning $180 City Withholding - Ending $0”

Total Liabilities.4

“- Beginning $0 - Ending $0”

Total Liabilities.5

“Futa Tax Payable - Beginning $96 Futa Tax Payable - Ending $0”

Total Liabilities.6

“Suta Tax Payable - Beginning $9 Suta Tax Payable - Ending $0”

Raw XML Appendix165 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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IRS990EZ/BooksInCareOfDetail/PersonNm0JAMES HENRY
IRS990EZ/BooksInCareOfDetail/PhoneNum04195295500
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02200 STUMBO RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ONTARIO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044906
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt039660
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt037840
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt033840
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3818
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03900
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0152186
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0156686
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt08739
IRS990EZ/GrossReceiptsAmt0115380
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt042579
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0129
IRS990EZ/LandAndBuildingsGrp/BOYAmt083836
IRS990EZ/LandAndBuildingsGrp/EOYAmt081238
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt072212
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0139031
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0135213
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0139031
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0135213
IRS990EZ/OccupancyRentUtltsAndMaintAmt025935
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Carlton Fernyak
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Bruce Cummins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Richard Otto
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Charles Robinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4John Siegenthaler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5William Wappner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Donald Hoover
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt028690
IRS990EZ/OtherAssetsTotalDetail/EOYAmt037608
IRS990EZ/OtherExpensesTotalAmt012333
IRS990EZ/OtherRevenueTotalAmt0460
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO OPERATE AND MAINTAIN A PRIVATE CLUB EXCLUSIVELY FOR THE PLEASURE AND RECREATION OF ITS MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EXPENSES RELATED TO EXEMPT PURPOSE OF PROVIDING BENEFITS TO MEMBERS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt043190
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013155
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt021473
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt085358
IRS990EZ/TotalRevenueAmt081540
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Carlton Fernyak
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt013289
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Building Repairs
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0CARLTON FERNYAK - PRESIDENT OF THE 51 CLUB, IS AN OWNER OF CARROUSEL PROPERTIES, WHO PERFORMED MAINTENANCE & REPAIRS FOR THE 51 CLUB.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Parking Lot Income $460
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $2785
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $6448
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $3100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Furniture and Fixtures - Beginning $8786 Furniture and Fixtures - Ending $7000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Machinery and Equipment - Beginning $2796 Machinery and Equipment - Ending $1480
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Accounts Receivable - Beginning $15899 Accounts Receivable - Ending $26943
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Inventories - Beginning $783 Inventories - Ending $783
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Undeposited funds - Beginning $426 Undeposited funds - Ending $1402
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Deferred Revenue - Beginning $10700 Deferred Revenue - Ending $19775
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Fed Withholding - Beginning $648 Fed Withholding - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11STATE TAX WITHHOLDING - Beginning $116 STATE TAX WITHHOLDING - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12City Withholding - Beginning $180 City Withholding - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13- Beginning $0 - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Futa Tax Payable - Beginning $96 Futa Tax Payable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Suta Tax Payable - Beginning $9 Suta Tax Payable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Assets.1010
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Total Liabilities.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Total Liabilities.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Total Liabilities.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Total Liabilities.6
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Carlton Fernyak
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE 51 CLUB
ReturnHeader/Filer/BusinessNameControlTxt051CL
ReturnHeader/Filer/EIN0823876282
ReturnHeader/Filer/PhoneNum04195295500
ReturnHeader/Filer/USAddress/AddressLine1Txt02200 STUMBO RD
ReturnHeader/Filer/USAddress/CityNm0ONTARIO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044906
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0340670924
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WOB Accountants and Advisors
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02200 Stumbo Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ontario
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044906
ReturnHeader/PreparerPersonGrp/PhoneNum04195295500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES L HENRY
ReturnHeader/ReturnTs02025-11-10T10:32:26-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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