S M and S F Club

Nonprofit profile at a glance

EIN
361718740
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Rockford, IL, USA
Phone
8159782209
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Mutual/Membership Benefit N.E.C.

Reported finances

Revenue
$437,196
Expenses
$471,766
Assets
$653,610
Liabilities
$5,700

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • AARON AARONSON (PRESIDENT)

People named in this filing

  • JACK MC CRAY (DIRECTOR)
  • AARON AARONSON (PRESIDENT)
  • MATT ALLEN (DIRECTOR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sm and sf club unites people in the spirit of liberty, truth, justice and equality to make human life more desirable by lessening its ills, and by promoting peace, prosperity, gladness, and hope.

What it reported doing in 2025

Special events for members including trap shooting, picnics, music, special eventy during holidays, and other miscellaneous events provided to club members. Donations to various local organizations, schools, scout troops, little league baseball, and other charities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 80
  • Accountability: 82
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th 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: Fail
    • Document-retention policy: Pass
    • 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: -7.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -38.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 1084 of 1084 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 10 of 12 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2017 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.