Central Ohio Whiskey Society Inc
Nonprofit profile at a glance
- EIN
- 882231042
- IRS 990-EZ coverage
- 2022–2023
- Forms available
- Form 990-EZ 2023
- Location
- Plain City, OH, USA
- Phone
- 6147836229
- Rating
- 36
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Community Service Clubs
Reported finances
- Revenue
- $100,039
- Expenses
- $94,905
- Assets
- $29,967
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- Timothy Cowans (Board Member)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Social, recreational, and charitable organization promoting appreciation of distilled spirits through educational meetings and dinners, selection and distribution among the membership of selected bottles of purchased spirits, and charitable contributions.
What it reported doing in 2023
Society has promoted appreciation of distilled spirits by hosting monthly meetings with industry insiders making special member selections of barrels of whiskey for membership, and making a meaningful annual charitable contributions.
Operating model
- Revenue model
- Earned-program. 73% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Sustainability: 38
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 5.1%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 0.32; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -3.2% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: 18.7% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Filing history: 2 filing years from 2022 to 2023
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.