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West & Knox Mutual Insurance Co

Organization summary

Type of Nonprofit

Designated as a Mutual insurance companies or associations which provide insurance to members substantially at cost.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$282k (2023)

Expenses
$269k (2023)

Total Assets
$1.27M (2023)

Total Liabilities
$134k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$282,499
Expenses
$268,590
Net Income
$13,909
Net Assets
$1,132,728
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $268,370
95.0%
Investment Income $15,878
5.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$1,749
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $39,743
14.8%
Assets/Debt
Total Assets $1,266,274
Total Liabilities $133,546
Net Assets $1,132,728
Compensation
Key Employees and Officers Compensation Related Other
Joyce Postlewaite (Secretary/Treasurer) $13,943 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Charles Kooser (Vice President) $3,600 $0 $0
Donna Detchon (Director) $3,000 $0 $0
John Capron Ii (Director) $3,000 $0 $0
Kim Lentz (Director) $3,000 $0 $0
Christopher Tissot (Director) $3,000 $0 $0
Richard Wilson (Director) $3,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$283,342
Expenses
$209,217
Net Income
$74,125
Net Assets
$1,118,819
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $268,372
94.7%
Investment Income $10,517
3.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $4,453
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $60,593
29.0%
Assets/Debt
Total Assets $1,246,227
Total Liabilities $127,408
Net Assets $1,118,819
Compensation
Key Employees and Officers Compensation Related Other
Barbara Walton (Secretary/Treasurer) $33,570 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Charles Kooser (Vice President) $3,600 $0 $0
Donna Detchon (Director) $3,000 $0 $0
John Capron Ii (Director) $3,000 $0 $0
Kim Lentz (Director) $3,000 $0 $0
Christopher Tissot (Director) $3,000 $0 $0
Richard Wilson (Director) $3,000 $0 $0
Joyce Postlewaite (Secretary/Treasurer) $1,223 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$296,706
Expenses
$275,477
Net Income
$21,229
Net Assets
$1,044,694
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $271,135
91.4%
Investment Income $8,959
3.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $16,612
5.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $59,940
21.8%
Assets/Debt
Total Assets $1,165,938
Total Liabilities $121,244
Net Assets $1,044,694
Compensation
Key Employees and Officers Compensation Related Other
Barbara Walton (Secretary/Treasurer) $34,140 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Charles Kooser (Vice President) $3,600 $0 $0
Donna Detchon (Director) $3,000 $0 $0
John Capron Ii (Director) $3,000 $0 $0
Kim Lentz (Director) $3,000 $0 $0
Christopher Tissot (Director) $3,000 $0 $0
Richard Wilson (Director) $3,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$297,328
Expenses
$319,826
Net Income
-$22,498
Net Assets
$1,023,465
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $283,493
95.3%
Investment Income $13,907
4.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$72
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $59,713
18.7%
Assets/Debt
Total Assets $1,135,230
Total Liabilities $111,765
Net Assets $1,023,465
Compensation
Key Employees and Officers Compensation Related Other
Barbara Walton (Secretary/Treasurer) $15,765 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Donna Detchon (Director) $3,600 $0 $0
Charles Kooser (Vice President) $3,600 $0 $0
John Capron Ii (Director) $3,100 $0 $0
Kim Lentz (Director) $3,000 $0 $0
Christopher Tissot (Director) $3,000 $0 $0
Richard Wilson (Director) $3,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$299,274
Expenses
$320,700
Net Income
-$21,426
Net Assets
$1,045,963
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $282,048
94.2%
Investment Income $17,233
5.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$7
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $56,332
17.6%
Assets/Debt
Total Assets $1,143,985
Total Liabilities $98,022
Net Assets $1,045,963
Compensation
Key Employees and Officers Compensation Related Other
Donna Detchon (Secretary) $0 $0 $0
John Capron Ii (Director) $0 $0 $0
Charles Kooser (Vice Preside) $0 $0 $0
Kim Lentz (Director) $0 $0 $0
Sherman Oyer (President) $0 $0 $0
Christopher Tissot (Director) $0 $0 $0
Richard Wilson (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$308,613
Expenses
$241,685
Net Income
$66,928
Net Assets
$1,076,689
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $297,534
96.4%
Investment Income $11,079
3.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $64,990
26.9%
Assets/Debt
Total Assets $1,162,855
Total Liabilities $86,166
Net Assets $1,076,689
Compensation
Key Employees and Officers Compensation Related Other
Sherman Oyer (President) $7,200 $0 $0
Donna Detchon (Secretary) $4,200 $0 $0
Charles Kooser (Vice Preside) $3,600 $0 $0
John Capron Ii (Director) $3,000 $0 $0
Kim Lentz (Director) $3,000 $0 $0
Christopher Tissot (Director) $3,000 $0 $0
Richard Wilson (Director) $3,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$323,265
Expenses
$304,952
Net Income
$18,313
Net Assets
$1,005,810
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $293,619
90.8%
Investment Income $10,676
3.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $18,970
5.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $80,861
26.5%
Professional Fundraising Fees $0
Other Salaries and Wages $2,872
0.9%
Assets/Debt
Total Assets $1,093,147
Total Liabilities $87,337
Net Assets $1,005,810
Compensation
Key Employees and Officers Compensation Related Other
Susan M Brown (Secretary) $23,687 $0 $0
Elizabeth J Barber (Secretary) $16,904 $0 $0
Susan L Barber (Secretary) $8,680 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Donna Detchon (Secretary) $3,700 $0 $0
Charles Kooser (Vice President) $3,600 $0 $0
John Capron Ii (Director) $3,000 $0 $0
Kim Lentz (Director) $3,000 $0 $0
Christopher Tissot (Director) $2,250 $0 $0
Richard Wilson (Director) $2,250 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$338,417
Expenses
$281,217
Net Income
$57,200
Net Assets
$987,497
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $328,879
97.2%
Investment Income $9,538
2.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $74,781
26.6%
Professional Fundraising Fees $0
Other Salaries and Wages $11,063
3.9%
Assets/Debt
Total Assets $1,080,516
Total Liabilities $93,019
Net Assets $987,497
Compensation
Key Employees and Officers Compensation Related Other
Susan Brown (Secretary) $30,566 $0 $0
Elizabeth Barber (Treasurer) $23,665 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Joseph Kooser (Vice President) $3,600 $0 $0
Larry Romigh (Director) $3,000 $0 $0
Donna Detchon (Director) $3,000 $0 $0
John Capron (Director) $3,000 $0 $0
Kim Lentz (Director) $750 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$363,541
Expenses
$279,719
Net Income
$83,822
Net Assets
$929,929
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $355,288
97.7%
Investment Income $8,253
2.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $71,986
25.7%
Professional Fundraising Fees $0
Other Salaries and Wages $4,490
1.6%
Assets/Debt
Total Assets $1,032,874
Total Liabilities $102,945
Net Assets $929,929
Compensation
Key Employees and Officers Compensation Related Other
Susan Brown (Secretary) $28,568 $0 $0
Elizabeth Barber (Treasurer) $23,618 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Joseph Kooser (Vice President) $3,600 $0 $0
Larry Romigh (Director) $3,000 $0 $0
Donna Detchon (Director) $3,000 $0 $0
John Capron (Director) $3,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$367,269
Expenses
$298,334
Net Income
$68,935
Net Assets
$845,909
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $319,752
87.1%
Investment Income $47,517
12.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $67,023
22.5%
Professional Fundraising Fees $0
Other Salaries and Wages $10,187
3.4%
Assets/Debt
Total Assets $956,717
Total Liabilities $110,808
Net Assets $845,909
Compensation
Key Employees and Officers Compensation Related Other
Susan Brown (Secretary) $22,991 $0 $0
Elizabeth Barber (Treasurer) $22,982 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Joseph Kooser (Vice President) $3,600 $0 $0
Larry Romigh (Director) $3,000 $0 $0
John Capron (Director) $3,000 $0 $0
Donna Detchon (Director) $2,750 $0 $0
Tennile Puskarich (Director) $1,250 $0 $0
Charlotte Boord (Director) $250 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$411,708
Expenses
$304,028
Net Income
$107,680
Net Assets
$777,039
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $373,667
90.8%
Investment Income $38,041
9.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $69,324
22.8%
Professional Fundraising Fees $0
Other Salaries and Wages $23,253
7.6%
Assets/Debt
Total Assets $871,860
Total Liabilities $94,821
Net Assets $777,039
Compensation
Key Employees and Officers Compensation Related Other
Elizabeth Barber (Treasurer) $22,184 $0 $0
Susan Brown (Secretary) $21,640 $0 $0
Sherman Oyer (President) $7,200 $0 $0
Joseph Kooser (Vice President) $3,500 $0 $0
Charlotte Boord (Director) $3,000 $0 $0
Larry Romigh (Director) $3,000 $0 $0
Donna Detchon (Director) $3,000 $0 $0
John Capron (Director) $3,000 $0 $0
Tennile Puskarich (Director) $2,500 $0 $0
Joseph Coniglio (Outgoing Vp) $300 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$387,163
Expenses
$432,389
Net Income
-$45,226
Net Assets
$669,805
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $376,254
97.2%
Investment Income $10,909
2.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $71,456
16.5%
Professional Fundraising Fees $0
Other Salaries and Wages $23,048
5.3%
Assets/Debt
Total Assets $792,074
Total Liabilities $122,269
Net Assets $669,805

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$457,553
Expenses
$374,702
Net Income
$82,851
Net Assets
$714,798
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $428,002
93.5%
Investment Income $29,551
6.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $68,324
18.2%
Professional Fundraising Fees $0
Other Salaries and Wages $20,824
5.6%
Assets/Debt
Total Assets $913,247
Total Liabilities $198,449
Net Assets $714,798

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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