Guns Garin Memorial Foundation

Nonprofit profile at a glance

EIN
871489574
IRS 990-EZ coverage
2022–2025
Forms available
Form 990 2023, Form 990-EZ 2025
Location
Columbia, SC, USA
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$175,983
Expenses
$163,892
Assets
$77,855
Liabilities
$19,716

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Joseph Atherton (President)

People named in this filing

  • Joseph Atherton (President)
  • Kelly Garin (Member)
  • Steve Garin (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veteran and Future Pilot Support

What it reported doing in 2025

Providing Flight Scholarships for the next generation of pilots.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - 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: 10
  • Transparency & Controls: 93
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.5%; rating input score 10
  • Program expense ratio: 10.2%; rating input score 10

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 3rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 6.9%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -57.7% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: -6.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 9.5% of revenue deployed · 10.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $17K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 10/100.
  • High — Financial Efficiency: Program expense ratio scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.