Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Lima Sabres Shooting Assn Inc
EIN 34-1198433 • 501(c)7 • Lima, OH
Profile
To provide training for law enforcement and the general public, and promote gun safety.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Down$336,374
Down $4,194 (-1.2%) from 2024
Liabilities
Down$10
Down $11,423 (-100%) from 2024
Net Assets
Up$336,364
Up $7,229 (+2.2%) from 2024
Revenue
Down$120,869
Down $2,286 (-1.9%) from 2024
Expenses
Up$113,640
Up $29,846 (+36%) from 2024
Net Income
Down$7,229
Down $32,132 (-82%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $336,374
- Liabilities
- $10
- Net assets
- $336,364
- Revenue
- $120,869
- Expenses
- $113,640
- Net income
- $7,229
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 20, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $121,067
Mission and Program Overview
Mission
To provide training for law enforcement and the general public, and promote gun safety.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| USE OF FIRING RANGE BY LOCAL POLICE AND CORRECTION OFFICERS, COLLEGES, AND INSTRUCTORS. | - | - |
| GRANTS TO LOCAL ORGANIZATIONS | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Greg Sowinski | Director | - | $0 | - | - |
| Tim Clay | Director | - | $0 | - | - |
| Mike Babinsky | Director | - | $0 | - | - |
| Eric Markley | Director | - | $0 | - | - |
| Sheri Markley | Director | - | $0 | - | - |
| Bruce Basinger | Director | - | $0 | - | - |
| Bruce Dukeman | Director | - | $0 | - | - |
| Larry A James | Treasurer | - | $0 | - | - |
| G James Yager | President | - | $0 | - | - |
| Doug Cross | Director | - | $0 | - | - |
| Steve Teutsch | Director | - | $0 | - | - |
| Anthony Teodosio | Director | - | $0 | - | - |
| Mitch Wynn | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lima Sabres Shooting Assn Inc
- EIN
- 34-1198433
- Phone
- 4192305737
- Address
- PO Box 84, Lima, OH 45802
Signing Officer
- Name
- Larry A James
- Title
- Treasurer
- Signed
- 2026-02-20
- Discuss with paid preparer
- Yes
Preparer
- Firm
- ES Evans and Company
- Address
- 205 West Elm Street, Lima, OH 45801
- Preparer
- Steven D Hooker CPA
- Phone
- 4192233075
Supplemental Narrative
Additional Explanations
Grants and Similar Amounts Paid In Excess of $5,000.1
“| Donee's Name: Various Charitable Donations | Cash Amount Given: $5035”
Other Expenses.1
“Program Expenses $41774”
Other Expenses.2
“GSSF $3841”
Other Expenses.3
“Miscellaneous Expense $2899”
Other Expenses.4
“Office Supplies $1558”
Other Expenses.5
“Federal Income Tax $1103”
Other Expenses.7
“USPSA $614”
Other Expenses.8
“Interest Expense $236”
Other Expenses.9
“Membership and Dues $110”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $7633 Accounts Payable and Accrued Expenses - Ending $10”
Total Liabilities.1002
“Grants Payable - Beginning $3800 Grants Payable - Ending $0”
Form 990-EZ, Part I, Line 4, Rental Income:
“Kind and Location of Property: Amount:Land 5,000”
From 990-EZ, Part I, Line 4, Other Investment Income:
“Description of Property: Amount:Interest Income 13”
Form 990-EZ, Part V, Information Regarding Personal Benefit Contracts:
“The Organization did not, during the year, receive any funds, directly, or indirectly, to pay premiums on a personal benefit contract. The Organization, did not, during the year, pay any premiums, directly, or indirectly, on a personal benefit contract.”
Raw XML Appendix181 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Larry James |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4192305737 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 12392 Brown Rd |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Wapakoneta |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 458958442 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 77427 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 79863 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 10872 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 48 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7229 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1075 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 340568 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 336374 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 2915 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 5035 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 418 |
| IRS990EZ/GrossReceiptsAmt | 0 | 121067 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 466 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5013 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 263141 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 256511 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 50115 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 329135 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 336364 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 329135 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 336364 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 54595 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Greg Sowinski |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Tim Clay |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Mike Babinsky |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Eric Markley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Sheri Markley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Bruce Basinger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Bruce Dukeman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Larry A James |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | G James Yager |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | Doug Cross |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | Steve Teutsch |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | Anthony Teodosio |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | Mitch Wynn |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52135 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To provide training for law enforcement and the general public, and promote gun safety. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 800 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 51686 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | USE OF FIRING RANGE BY LOCAL POLICE AND CORRECTION OFFICERS, COLLEGES, AND INSTRUCTORS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | GRANTS TO LOCAL ORGANIZATIONS |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 150 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 2765 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 11433 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 10 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 113640 |
| IRS990EZ/TotalRevenueAmt | 0 | 120869 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Donee's Name: Various Charitable Donations | Cash Amount Given: $5035 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Program Expenses $41774 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GSSF $3841 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Miscellaneous Expense $2899 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Office Supplies $1558 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Federal Income Tax $1103 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | USPSA $614 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Interest Expense $236 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Membership and Dues $110 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Accounts Payable and Accrued Expenses - Beginning $7633 Accounts Payable and Accrued Expenses - Ending $10 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Grants Payable - Beginning $3800 Grants Payable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Kind and Location of Property: Amount:Land 5,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Description of Property: Amount:Interest Income 13 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | The Organization did not, during the year, receive any funds, directly, or indirectly, to pay premiums on a personal benefit contract. The Organization, did not, during the year, pay any premiums, directly, or indirectly, on a personal benefit contract. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grants and Similar Amounts Paid In Excess of $5,000.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990-EZ, Part I, Line 4, Rental Income: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | From 990-EZ, Part I, Line 4, Other Investment Income: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990-EZ, Part V, Information Regarding Personal Benefit Contracts: |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Larry A James |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Lima Sabres Shooting Assn Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIMA |
| ReturnHeader/Filer/EIN | 0 | 341198433 |
| ReturnHeader/Filer/PhoneNum | 0 | 4192305737 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 84 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Lima |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45802 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341717857 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ES Evans and Company |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 205 West Elm Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lima |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 45801 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4192233075 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Steven D Hooker CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-20T12:18:25-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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