National Skeet Shooting Association Inc

Nonprofit profile at a glance

EIN
750108632
IRS 990 coverage
2009–2023
Forms available
Form 990 2023, Form 990-T 2023
Location
San Antonio, TX, USA
Phone
2106883371
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fishing, Hunting

Official website

Reported finances

Revenue
$13,447,616
Expenses
$11,655,685
Assets
$21,458,851
Liabilities
$7,263,296

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

Leadership & pay

135 people listed

Executive titles in this filing

  • CHRISTOPHER LEE NALER (PAST PRESIDENT)
  • STEPHEN R MALCOLM (PRESIDENT)
  • TOM PAVLACK (VICE-PRESIDENT)
  • MICHAEL HAMPTON JR (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROYCE GRAFF (NSC DIRECTOR): $197,313 total reported compensation
  • MICHAEL HAMPTON JR (EXECUTIVE DIRECTOR): $190,278 total reported compensation
  • PETER MASCH (FACILITIES MANAGER): $143,942 total reported compensation

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

Overview

Mission

It is the mission of the national skeet shooting association to foster national and international amateur sports competition in shotgun target shooting, particularly skeet and psorting clay shooting by (1) educating individuals in proper conduct and effective techniques of shotgun target shooting and the safe effective handling of shotguns;(2) assisting other organizations in promoting amateur shotgun target shooting by maintaining a standard set of rules and regulations, keeping records, and publicizing activities; (3) sponsoring an annual world skeet shooting and national sporting clays championship; and (4) publishing a monthly magazine called clay target nation.

What it reported doing in 2023

The nssa hosts the annual world skeet shooting championship and competitions that attract members from the entire world (world shoot, masters, blaser, & others). In excess of 20,000 shooters and guests attend these events annually, while tracking the performance of over 40,000 registered members. The nssa proves rules, record keeping, publich results, and recgnize accomplishment among members and member clubs.

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 68
  • Accountability: 94
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.6%; rating input score 79
  • Program expense ratio: 76.2%; rating input score 76
  • Fundraising efficiency: $12.84 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 66.2%; rating input score 66; 14th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 98.5%; rating input score 98; 32nd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: 13.3%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 78.6% of revenue deployed · 76.2% of spending went to programs
  • Governance: 128 of 130 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $8.9M in reported program spending
  • Leadership: top reported pay $197K · 135 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $171K reported
  • Consistency: 34 of 36 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.