National Ohv Insurance & Services Group Inc

Nonprofit profile at a glance

EIN
392010542
IRS 990 coverage
2011–2023
Forms available
Form 990 2023, Form 990-EZ 2016
Location
Sheboygan, WI, USA
Phone
9206940583
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Safety Education

Official website

Reported finances

Revenue
$395,814
Expenses
$487,604
Assets
$481,843
Liabilities
$728,692

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

Leadership & pay

6 people listed

Executive titles in this filing

  • RANDY HARDEN (PRESIDENT)

Highest reported compensation

  • RANDY HARDEN (PRESIDENT): $90,613 total reported compensation
  • ADAM HARDEN (VICE-PRESIDE): $78,593 total reported compensation
  • HENRY WOZNIEL (BOARD MEMBER): $13,000 total reported compensation

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

Overview

Mission

To promote safety and education on the proper use of all-terrain vehicles and promote a positive public image of the off highway vehicle sport with land owners, government officials and the general public.

What it reported doing in 2023

To promote the operation of all-terrain vehicles in a manner that is safe and responsible, does not harm the environment and does not conflict with laws.

Operating model

Revenue model
Grant-funded. 94% of the money available for current operations came from government grants.
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: 75
  • Transparency & Controls: 90
  • Accountability: 44
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.4%; rating input score 91
  • Program expense ratio: 74.2%; rating input score 74
  • 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: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -23.2%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 1.51; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 37.4%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 20.9% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 91.4% of revenue deployed · 74.2% of spending went to programs
  • Governance: 4 of 6 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $362K in reported program spending
  • Leadership: top reported pay $91K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.