Winchester-frederick County

Nonprofit profile at a glance

EIN
311717026
IRS 990 coverage
2018–2018
Forms available
Form 990 2018, Form 990-N 2017
Location
Stephens City, VA, USA
Phone
5408697077
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$76,949
Expenses
$90,829
Assets
$2,051,375
Liabilities
$145,379

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • ERIC HEFLIN (PRESIDENT)
  • MARSHALL SHILE (VICE PRESIDENT)

People named in this filing

  • ERIC HEFLIN (PRESIDENT)
  • MARSHALL SHILE (VICE PRESIDENT)
  • STEVEN HUNT (TREASURER)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Nature and wildlife conservation through various programs supported by the organization. Including stocking of fish and game, club picnics, fishing and hunting.

What it reported doing in 2018

Easter egg hunt and trout fishing

Operating model

Revenue model
Membership-supported. 90% of the money available for current operations came from membership dues.
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. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 81
  • Accountability: 12
  • Sustainability: 53
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.3%; rating input score 69
  • Program expense ratio: 58.7%; rating input score 59
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 11th 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: 0%; rating input score 0; 9th 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: -18%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 22.59; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 69.3% of revenue deployed · 58.7% of spending went to programs
  • Governance: 0 of 16 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $91K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Accountability: Governance controls: 4 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.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.