Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$156,714
Down $765 (-0.5%) from 2021
Net Assets
Down$143,543
Down $467 (-0.3%) from 2021
Liabilities
Down$13,171
Down $298 (-2.2%) from 2021
Revenue And Expenses
Revenue
Down$94,831
Down $2,816 (-2.9%) from 2021
Expenses
Up$95,298
Up $35,255 (+59%) from 2021
Net Income
Down-$467
Down $38,071 (-101%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- May 11, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $126,323
Mission and Program Overview
Mission
To operate and maintain a private club exclusively for the pleasure and recreation of its members.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| EXPENSES RELATED TO EXEMPT PURPOSE OF PROVIDING BENEFITS TO MEMBERS | - | $95,298 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Carlton Fernyak | President | - | $0 | - | - |
| Bruce Cummins | Treasurer | - | $0 | - | - |
| Richard Otto | Secretary | - | $0 | - | - |
| Charles Robinson | Trustee | - | $0 | - | - |
| John Siegenthaler | Trustee | - | $0 | - | - |
| William Wappner | Trustee | - | $0 | - | - |
| Donald Hoover | Trustee | - | $0 | - | - |
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Carlton Fernyak | President | Building Improvements | No | $100,700 |
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
- 2023-05-11
- 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 $860”
Other Revenue.2
“BWC Refund $88”
Other Expenses.1002
“Office Expenses $950”
Other Expenses.1009
“Depreciation $7911”
Other Expenses.1012
“Insurance $2411”
Other Assets.1002
“Furniture and Fixtures - Beginning $13504 Furniture and Fixtures - Ending $11885”
Other Assets.1003
“Machinery and Equipment - Beginning $5947 Machinery and Equipment - Ending $4052”
Other Assets.1005
“Accounts Receivable - Beginning $18316 Accounts Receivable - Ending $17147”
Other Assets.1010
“Inventories - Beginning $783 Inventories - Ending $783”
Other Assets.1
“Undeposited funds - Beginning $418 Undeposited funds - Ending $555”
Total Liabilities.1003
“Deferred Revenue - Beginning $11400 Deferred Revenue - Ending $11000”
Total Liabilities.1
“Fed Withholding - Beginning $661 Fed Withholding - Ending $682”
Total Liabilities.2
“STATE TAX WITHHOLDING - Beginning $79 STATE TAX WITHHOLDING - Ending $112”
Total Liabilities.3
“City Withholding - Beginning $129 City Withholding - Ending $178”
Total Liabilities.4
“- Beginning $0 - Ending $0”
Total Liabilities.5
“Futa Tax Payable - Beginning $95 Futa Tax Payable - Ending $89”
Total Liabilities.6
“Suta Tax Payable - Beginning $87 Suta Tax Payable - Ending $21”
Raw XML Appendix175 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 | JAMES HENRY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4195295500 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2200 STUMBO RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ONTARIO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44906 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 105071 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 35858 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 31492 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -467 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4310 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 157479 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 156714 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 1387 |
| IRS990EZ/GrossReceiptsAmt | 0 | 126323 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 32879 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 20 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 13440 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 86434 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 92476 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 144010 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 143543 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 144010 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 143543 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 42870 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| 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/CompensationAmt | 0 | 0 |
| 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/PersonNm | 0 | Carlton Fernyak |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Bruce Cummins |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Richard Otto |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Charles Robinson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | John Siegenthaler |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | William Wappner |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Donald Hoover |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 38968 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 34422 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11272 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 948 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO OPERATE AND MAINTAIN A PRIVATE CLUB EXCLUSIVELY FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EXPENSES RELATED TO EXEMPT PURPOSE OF PROVIDING BENEFITS TO MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 95298 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 36846 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 13469 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 13171 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 95298 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 95298 |
| IRS990EZ/TotalRevenueAmt | 0 | 94831 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Carlton Fernyak |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 100700 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Building Improvements |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | CARLTON FERNYAK - PRESIDENT OF THE 51 CLUB, IS AN OWNER OF CARROUSEL PROPERTIES, WHO PERFORMED REMODELING WORK & REPAIRS FOR THE 51 CLUB. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule L, Part V Supplemental Information |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Parking Lot Income $860 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BWC Refund $88 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $950 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Depreciation $7911 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $2411 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Furniture and Fixtures - Beginning $13504 Furniture and Fixtures - Ending $11885 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Machinery and Equipment - Beginning $5947 Machinery and Equipment - Ending $4052 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Accounts Receivable - Beginning $18316 Accounts Receivable - Ending $17147 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Inventories - Beginning $783 Inventories - Ending $783 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Undeposited funds - Beginning $418 Undeposited funds - Ending $555 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Deferred Revenue - Beginning $11400 Deferred Revenue - Ending $11000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Fed Withholding - Beginning $661 Fed Withholding - Ending $682 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | STATE TAX WITHHOLDING - Beginning $79 STATE TAX WITHHOLDING - Ending $112 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | City Withholding - Beginning $129 City Withholding - Ending $178 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | - Beginning $0 - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Futa Tax Payable - Beginning $95 Futa Tax Payable - Ending $89 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Suta Tax Payable - Beginning $87 Suta Tax Payable - Ending $21 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Revenue.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1010 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Total Liabilities.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Total Liabilities.6 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Carlton Fernyak |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-05-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE 51 CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | 51CL |
| ReturnHeader/Filer/EIN | 0 | 823876282 |
| ReturnHeader/Filer/PhoneNum | 0 | 4195295500 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2200 STUMBO RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ONTARIO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44906 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 340670924 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WOB Accountants and Advisors |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2200 Stumbo Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Ontario |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44906 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4195295500 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES L HENRY |
| ReturnHeader/ReturnTs | 0 | 2023-05-11T04:28:30-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Carlton |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Fernyak |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $156,714
- Liabilities
- $13,171
- Net assets
- $143,543
- Revenue
- $94,831
- Expenses
- $95,298
- Net income
- -$467