American Custom Gunmakers Guild Inc

Nonprofit profile at a glance

EIN
411526751
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Fayetteville, GA, USA
Phone
7703960015
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$95,611
Expenses
$97,375
Assets
$317,051
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • GLEEN FEWLESS (PRESIDENT)
  • JEFF TAPP (VICE PRESIDENT)

People named in this filing

  • GLEEN FEWLESS (PRESIDENT)
  • JEFF TAPP (VICE PRESIDENT)
  • ROGER FERRELL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american custom gunmakers guild, inc. (the guild) is a nonprofit corporation comprised of a membership of craftsmen who are engaged in the art of custom stockmaking, metalsmithing and related custom work. The purpose of the guild is to exchange ideas and promote public awareness for the betterment of custom gunmaking.

What it reported doing in 2023

Guild members exchange ideas, views and techniques to increase apprerciation for fine quality custom firearms, to generally advance custom gunsmithing as an accepted art form, and to increase public awareness through publications, public shows and exhibitions. The guild hosted exhibitions and seminars during the year.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 50
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.6%; rating input score 58
  • Program expense ratio: 51.9%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.8%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 3.26; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -15.9% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -6.9% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 57.6% of revenue deployed · 51.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2010 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.