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Iola Club INC

Not tax-deductible

Wheeling, WV501(c)(7)Mutual / membership EIN 55-0559432Revenue $119K in FY2025

On file with the IRS3911 Water St, 26003-4317 · Wheeling, WVTax-exempt since Oct 1985

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Social and recreational Club

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
$20K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $7K a year · 6% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$20K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
28 mo
of spending, in cash
Looks good: 27.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$119K
-9% vs prior year
Spent
$119K
Net assets
$430K
By yearFY2020–FY2025
Revenue
$119K
FY2025▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$87K
FY2021$133K
FY2022$113K
FY2023$127K
FY2024$130K
FY2025$119K
Expenses
$119K
FY2025+0.07%
Tap a bar for its year
Expenses by fiscal year
FY2020$83K
FY2021$100K
FY2022$120K
FY2023$123K
FY2024$119K
FY2025$119K
Net assets
$430K
FY2025-0.2%
Tap a bar for its year
Net assets by fiscal year
FY2020$391K
FY2021$424K
FY2022$417K
FY2023$420K
FY2024$431K
FY2025$430K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

13 people listed on the 990; $20K paid to officers and key staff.

Part VII, Section A · reportable compensation
$9,600Pt VII · Sec A
Mark Hughes
Treasurer
$8,060Pt VII · Sec A
$2,015Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Brian Mullavey$9,600$6,200$3,800———
Mark Hughes$8,060$6,240$6,240$6,360$6,240$5,280
Donald Stillwell—$3,120$6,240$6,360$6,240$5,160
Brandon Polanski—$1,120$4,550———
Robert Mullavy———$2,390——
Kevin Junkins$2,015$1,320————
Ed Polanski——$560$420——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Iola Club INC is a member-serving organization based in Wheeling, WV.

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1 program · in their own filed words · FY2025
01

Social and recreational club.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$119K
Ln 12
Other incomeLn 4–11$109K
Investment incomeLn 3$8K
Gifts and grantsLn 1h$2K
Money outPt IX
$119K
Ln 25
Owns and owesPt X
$430K
net assets · Ln 32
Cash and savingsLn 1–2$277K
Total assetsLn 16$433K
LiabilitiesLn 26$2K
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Investment incomeLn 3$8K
Other incomeLn 4–11$109K
Total revenueLn 12$119K
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$262K
Cash and savings togetherLn 1–2$277K
Land, buildings, equipmentLn 10c$143K
Total assetsLn 16$433K
LiabilitiesLn 26$2K
Net assetsLn 32$430K
OperationsPt I, VI
EmployeesI 513
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$301K$277K
Land, buildings, equipmentLn 10c$123K$143K
Total assetsLn 16$433K$433K
LiabilitiesLn 26$3K$2K
Net assetsLn 32$431K$430K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$20K
Other salaries and wagesLn 7$36K
Payroll taxesLn 10$5K
OccupancyLn 16$30K
Conferences, conventions and meetingsLn 19$4K
Depreciation, depletion and amortizationLn 22$9K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$9K
Total functional expensesLn 25$119K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $119K$119K−$661$430K 990 PDF
FY2024 $130K$119K$11K$431K 990 PDF
FY2023 $127K$123K$3K$420K 990 PDF
FY2022 $113K$120K−$7K$417K 990 PDF
FY2021 $133K$100K$33K$424K 990 PDF
FY2020 $87K$83K$3K$391K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $118,507 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,500$1,900
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $8,202$7,615
I-11 Other revenuePrior year $120,173$108,992
I-12 Total revenuePrior year $129,875$118,507
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $64,608$61,202
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $54,481$57,966
I-18 Total expensesPrior year $119,089$119,168
I-19 Revenue less expensesPrior year $10,786−$661
Part VI · Governance 13 of 13 board members independent, 3 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $118,507 across 5 lines filed
Lines not itemized here account for $84,988 of total revenue; see the IRS return.
VIII-1b Membership dues$1,900
VIII-1h Total contributions, gifts and grants$1,900
VIII-3 Investment incomeUnrelated business $7,615$7,615
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $24,004$24,004
VIII-12 Total revenueRelated to mission $82,752 · Unrelated business $7,615 · Excluded from tax $26,240$118,507
Part IX · Statement of functional expenses $119,168 across 8 lines filed
IX-5 Pay of current officers, directors and key staff$19,675
IX-7 Other salaries and wages$36,122
IX-10 Payroll taxes$5,405
IX-16 Occupancy$30,321
IX-19 Conferences, conventions and meetings$4,257
IX-22 Depreciation, depletion and amortization$8,887
IX-23 Insurance$5,883
IX-24 Other expenses (24a–d)$8,618
IX-25 Total functional expenses$119,168
Part X · Balance sheet $432,565 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $19,662$14,905
X-2 Savings and temporary cash investmentsStart of year $280,910$262,490
X-8 Inventories for sale or useStart of year $9,912$11,750
X-10c Land, buildings and equipment, netStart of year $122,997$143,420
X-16 Total assetsStart of year $433,481$432,565
X-25 Other liabilitiesStart of year $2,663$2,408
X-26 Total liabilitiesStart of year $2,663$2,408
X-27 Net assets without donor restrictionsStart of year $430,818$430,157
X-32 Total net assets or fund balancesStart of year $430,818$430,157
X-33 Total liabilities and net assetsStart of year $433,481$432,565
Part XI · Reconciliation of net assets $430,157 net assets at year end
XI-1 Total revenue$118,507
XI-2 Total expenses$119,168
XI-3 Revenue less expenses−$661
XI-4 Net assets at start of year$430,818
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$430,157

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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