Md Society Sons of American Revolution
Nonprofit profile at a glance
- EIN
- 526054829
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Hagerstown, MD, USA
- Phone
- 4107984531
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- History Museums
Reported finances
- Revenue
- $96,131
- Expenses
- $114,848
- Assets
- $301,443
- Liabilities
- $76
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
61 people listed
Executive titles in this filing
- Daniel Earnshaw Esq (President)
- William King Barnes Jr (Past President)
- M Hall Worthington Jr (Past President)
- Carroll Collins (Past President)
- R Duane Tackitt (Past President)
- David Hoover (Past President)
People named in this filing
- Daniel Earnshaw Esq (President)
- Richard Abbott (1st VP)
- Michael Morthland (2nd VP)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To perpetuate the memory of the men and women who, by their services or sacrifices during the War of the American Revolution achieved independence of the American people. To unite and promote fellowship among their descendants; to inspire them and the community at large. To encourage historical research in relation to the American Revolution
What it reported doing in 2024
Meetings and Events Meetings are held as per the constitution and bylaws to conduct the business of the organization. Meeting are scheduled in commemoration of the victory at Yorktown and burning of the Peggy Stewart in Annapolis, Battles of Lexington and Concord, anniversary of Washingtons birthday.
Operating model
- Revenue model
- Earned-program. 77% of the money available for current operations came from fees and other program revenue.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 41
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80%; rating input score 80
- Program expense ratio: 90.4%; rating input score 90
- 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -19.5%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 2.62; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.2% per year; rating input score 100; 72nd percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 62nd percentile among comparable filings
Details
- Where the money goes: 80% of revenue deployed · 90.4% of spending went to programs
- Governance: 61 of 61 board members independent · 4 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $104K in reported program spending
- Leadership: top reported pay $0 · 61 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 2 filed schedules
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 40/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.