Nra Special Contribution Fund

Nonprofit profile at a glance

EIN
237367534
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Raton, NM, USA
Phone
5754453615
Rating
71
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Public Foundations

Official website

Reported finances

Revenue
$5,184,862
Expenses
$4,541,669
Assets
$23,807,407
Liabilities
$679,873

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • DAVID F KELNER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SONYA B ROWLING (TREASURER): $435,381 total reported compensation
  • DAVID F KELNER (EXECUTIVE DIRECTOR): $162,334 total reported compensation
  • BECKY FISH (SECRETARY): $89,369 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Nra special contribution fund provides education and training in firearms safety, marksmanship, and wildlife conservation through the nra whittington center near raton, New Mexico.

What it reported doing in 2024

Nra special contribution fund is all about gun safety and a passion for the outdoors. The fund provides training in firearms safety, marksmanship, and wildlife conservation by means of the nra whittington center, named in honor of george r. Whittington, a champion rifle shooter and past nra president. More than 30,000 acres and 17 ranges are devoted to competitive, educational, and recreational shooting in all shooting disciplines on a year-round basis. The center offers guided and unguided hunts, expert firearms training, lodging, cabins and camping, youth programs, a pro shop and emporium, the frank brownell museum of the southwest, the bud and willa eyman research library, and more. Plan your whittington center experience today. Special programs also include women's events, training clinics, tournaments, matches, nature trails, youth adventure camps, and donor recognition weekends. The whittington center is a public charity that relies on charitable support. All members of the public are warmly welcomed.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 69
  • Accountability: 91
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.6%; rating input score 63
  • Program expense ratio: 69.1%; rating input score 69
  • Fundraising efficiency: $3.36 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.4%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 5.24; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 62.6% of revenue deployed · 69.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.1M in reported program spending
  • Leadership: top reported pay $435K · 15 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $178K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 9 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.