The Garand Collectors Association Inc

Nonprofit profile at a glance

EIN
352151649
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Mission, KS, USA
Phone
8164712005
Rating confidence
Limited
Sector
Recreational l Clubs

Reported finances

Revenue
$835,201
Expenses
$686,267
Assets
$1,159,203
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ANDREW HALL (PRESIDENT)
  • BRIAN GUENTHENSPBERGER (VICE PRESIDENT/EDITOR)

Highest reported compensation

  • MICHAEL BERNAZZANI (DIRECTOR/EDITOR): $20,000 total reported compensation
  • BRIAN GUENTHENSPBERGER (VICE PRESIDENT/EDITOR): $4,000 total reported compensation

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

Overview

Mission

To exchange information and expand knowledge of the u.s. Rifle, caliber .30, m1; to preserve and publicize the history of the rifle and its inventor john c. Garand; to assist and encourage new collectors; (continued on schedule o) to assist authors in writing new reference works; to assist members in their collecting; and to encourage competitive and recreational safe shooting of the rifle.

What it reported doing in 2024

Quarterly publication of the gca journal, the official publication of the garand collectors association to approximately 25,000 members. The magazine has grown from a newsletter in its early days to a full color, striking publication containing articles from some of the most knowledgeable people alive today about john garand's superb m1 rifle and related topics. Articles detail research about the weapon and includes several standing features and a photo essay about an interesting m1 that showcases its uniqueness with text, photographs, and data sheets.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Accountability: 69
  • Sustainability: 69
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94.9%; rating input score 95; 42nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 18th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.8%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.9% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $20K · 11 people listed
  • Highest-paid contractors: 2 contractors listed · $383K reported
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.