Pines Sporting Clays

Nonprofit profile at a glance

EIN
752778725
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Lufkin, TX, USA
Phone
9366992961
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Reported finances

Revenue
$114,656
Expenses
$71,671
Assets
$407,382
Liabilities
$51,545

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DUANE CHOAT (DIRECTOR & PRESIDENT)

People named in this filing

  • JOHN COBB (DIRECTOR & SECRETARY)
  • STEVE HALL (TRUSTEE)
  • DUANE CHOAT (DIRECTOR & PRESIDENT)

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

The primary mission is to promote and advance the safe use of shotguns by providing a facility that welcomes shooters of all skill levels, from youth and novices to experienced enthusiasts. The organization is committed to fostering education in both safety and technical proficiency. Members actively oversee and conduct educational programs, which are primarily funded through donations and fees.

What it reported doing in 2024

Organization promotes education and safety of amateur shotgun sports to the general public. During the year the organization has had approx 80 members and 1,800 guests shooting in competitions at the facility.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 84
  • Accountability: 70
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.8%; rating input score 50
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37.5%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 5.68; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 49.8% of revenue deployed · 79.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $57K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.