Civic Intelligence

Buckeye Firearms Association Inc

EIN 46-4076332 • 501(c)4 • Arcanum, OH

Profile

Defending and advancing the right of citizens to keep and bear arms for all legal activities including but not limited to self- defense, hunting, competition, and recreation.

PO Box 365Arcanum, OH 45304

www.buckeyefirearms.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.13x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

26th percentile

-15%

Higher net margin than 26% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

42nd percentile

-4.6%

Faster asset growth than 42% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

40th percentile

-6.1%

Faster revenue growth than 40% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$356,718

Down $15,965 (-4.3%) from 2023

Liabilities

Up

$33,742

Up $27,103 (+408%) from 2023

Net Assets

Down

$322,976

Down $43,068 (-12%) from 2023

Revenue

Up

$266,064

Up $17,198 (+6.9%) from 2023

Expenses

Up

$305,434

Up $37,818 (+14%) from 2023

Net Income

Down

-$39,370

Down $20,620 (-110%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2015: $108,239Liabilities 2015: $1,636Net Assets 2015: $106,6032015Assets 2016: $128,015Liabilities 2016: $1,462Net Assets 2016: $126,5532016Assets 2017: $205,581Liabilities 2017: $4,513Net Assets 2017: $201,0682017Assets 2018: $327,689Liabilities 2018: $9,974Net Assets 2018: $317,7152018Assets 2019: $359,507Liabilities 2019: $8,056Net Assets 2019: $351,4512019Assets 2020: $321,314Liabilities 2020: $6,311Net Assets 2020: $315,0032020Assets 2021: $374,697Liabilities 2021: $6,524Net Assets 2021: $368,1732021Assets 2022: $391,665Liabilities 2022: $19,503Net Assets 2022: $372,1622022Assets 2023: $372,683Liabilities 2023: $6,639Net Assets 2023: $366,0442023Assets 2024: $356,718Liabilities 2024: $33,742Net Assets 2024: $322,9762024

Highlighted filing

2024

Assets$356,718
Liabilities$33,742
Net Assets$322,976

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2015: $200,681Expenses 2015: $135,010Net Income 2015: $65,6712015Revenue 2016: $196,230Expenses 2016: $175,157Net Income 2016: $21,0732016Revenue 2017: $251,518Expenses 2017: $178,745Net Income 2017: $72,7732017Revenue 2018: $314,638Expenses 2018: $194,975Net Income 2018: $119,6632018Revenue 2019: $258,677Expenses 2019: $232,966Net Income 2019: $25,7112019Revenue 2020: $268,052Expenses 2020: $313,966Net Income 2020: -$45,9142020Revenue 2021: $313,596Expenses 2021: $256,796Net Income 2021: $56,8002021Revenue 2022: $301,557Expenses 2022: $249,238Net Income 2022: $52,3192022Revenue 2023: $248,866Expenses 2023: $267,616Net Income 2023: -$18,7502023Revenue 2024: $266,064Expenses 2024: $305,434Net Income 2024: -$39,3702024

Highlighted filing

2024

Revenue$266,064
Expenses$305,434
Net Income-$39,370

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$336,001
Mission and Program Overview

Mission

Defending and advancing the right of citizens to keep and bear arms for all legal activities including but not limited to self- defense, hunting, competition, and recreation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$354,816$322,362▼ $32,454
Cash and Non-Interest-Bearing Accounts$13,796$33,256▲ $19,460
Accounts Receivable$4,071$1,100▼ $2,971
Total Assets$372,683$356,718▼ $15,965
Liabilities
Grants Payable-$27,158-
Accounts Payable and Accrued Expenses$6,639$6,584▼ $55
Total Liabilities$6,639$33,742▲ $27,103
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$366,044$322,976▼ $43,068
Total Net Assets Fund Balance$366,044$322,976▼ $43,068
Total Liabilities and Net Assets / Fund Balance$372,683$356,718▼ $15,965
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dean RieckExecutive DiPT$62,308$62,308
Aaron KirkinburgVice PresidePT$5,500$5,500

Board Members and Trustees

NameTitle
Linda WalkerPresident
Scott SeibertSecretary
Mary CarducciTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$149,455
Program Service Revenue
$55,002
Investment Income
$11,244
Other Revenue
$50,363
All Other Contributions
$67,355
Change in Net Assets
$-39,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,026
Salaries, Compensation, and Employee Benefits$119,908
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,499$28,309-$67,808
Fees for Services Other$56,824$1,465-$58,289
Other Salaries and Wages$34,972$8,643-$43,615
Fees for Services Legal$39,000--$39,000
Conferences and Meetings$17,538$15-$17,553
Information Technology$8,615$7,198-$15,813
Travel$9,095$4,986-$14,081
Payroll Taxes$5,549$2,936-$8,485
Fees for Services Accounting-$7,772-$7,772
Grants to Domestic Orgs$7,500--$7,500
Occupancy$3,092--$3,092
Advertising$2,552--$2,552
Office Expenses$2,064$172-$2,236
Insurance-$1,296-$1,296
Other Expenses$981$16-$981
All Other Expenses$775--$775
Total Functional Expenses$239,905$65,529$0$305,434
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bfa PacArcanum, OH527Ed Monk Seminar$7,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$120,300
Gaming Direct Expenses$69,937
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The executive director and his assistant and the treasurer review the return prior to submission.

Form 990, Page 6, Part VI, Line 12C

The bylaws require disclosure if a conflict arises throughout the year. Since the organization is still small and the number of vendors to the organization is still small, potential financial conflicts of interest are able to be readily monitored.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary was determined and approved by independent board members after consideration of market data.

Form 990, Page 6, Part VI, Line 15B

Only the executive director meets the definition of key employee; however, compensation of the only other employee was also approved by the board. One officer received nonemployee compensation of 500 per month as a social media moderator which is in line with the market rate for similar services.

Form 990, Page 6, Part VI, Line 19

No documents are available to the public other than required by law.

Form 990, Part VIII

Part viii, line 1b: member dues of 35 per year are collected to assist with the overall mission of the organization. Such amount is well below the 110 inflation adjusted threshold of rev proc 98-19 as listed on form 990, page 3, part iv, line 5. Thus, no schedule c is required.

Filing and Contact Details

Filer

Filer Name
Buckeye Firearms Association Inc
EIN
46-4076332
Phone
6148828823
Address
PO BOX 365, ARCANUM, OH 45304

Signing Officer

Name
Dean Rieck
Title
Executive Director
Phone
6148828823
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dean Rieck
Formed
2013
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
3
Employees
2
Volunteers
25

Preparer

Firm
Leppert Company Cpas LLC
Address
196 W JOHNSTOWN RD, GAHANNA, OH 43230
Preparer
Matthew R Leppert
Phone
6145325098
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Membership processing 5,724 0 0 payroll service fees 0 1,465 0 gun poll - oh voters 51,100 0 0 total 56,824 1,465 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/GamingManagerServicesProvTxt0COORDINATE VOLUNTEER'S EFFORTS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0DEAN RIECK
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ARCANUM
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045304
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0PART III, LINE 5: OTHER DIRECT EXPENSES INCLUDES 4,527 OF MERCHANT SERVICE FEES, 101 OF COMPUTER SERVICES, 51 OF ANNUAL COMPLIANCE FEES, AND 51,158 OF DONATIONS TO 2A PATRIOT FUND, EIN 92-3987729, A 501(C)(3) CHARITY, TO SUPPORT THEIR MISSION OF DEFENDING THE RIGHTS OF CITIZENS TO KEEP AND BEAR ARMS. PART III, LINE 13A: THE RAFFLES ARE NOT CONDUCTED "IN" ANY FACILITY, SINCE THEY ARE CONDUCTED ONLINE. SINCE ASSOCIATION COMPUTER EQUIPMENT AND ITS WEBSITE ARE USED, WE HAVE ANSWERED THIS QUESTION AS 100%. PART III, LINE 16 SHOWS ZERO ALLOCATION OF THE EXECUTIVE DIRECTOR'S SALARY SINCE HIS TIME COORDINATING VOLUNTEERS RELATED TO RAFFLE ACTIVITIES IS NEGLIGIBLE. PART III, LINE 17B IS BLANK SINCE OHIO HAS NO LICENSING TO CONDUCT RAFFLES. ORC 2915.062(A)(2), HOWEVER, DOES REQUIRE EXEMPT ORGANIZTIONS OTHER THAN 501(C)(3) ENTITIES TO DISTRIBUTE AT LEAST 50% OF NET RAFFLE PROCEEDS TO A 501(C)(3) CHARITY IN ORDER TO LEGALLY CONDUCT RAFFLES. FOR 2024, THE MANDATORY DISTRIBUTION WAS 51,158. THIS IS THE DISTRIBUTION MENTIONED IN THE FIRST NOTE PERTAINING TO PART III, LN 5).
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PART IV
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IRS990ScheduleI/RecipientTable/CashGrantAmt07500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0527
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ED MONK SEMINAR
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BFA PAC
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 365
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ARCANUM
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IRS990ScheduleI/TotalOtherOrgCnt01
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND HIS ASSISTANT AND THE TREASURER REVIEW THE RETURN PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BYLAWS REQUIRE DISCLOSURE IF A CONFLICT ARISES THROUGHOUT THE YEAR. SINCE THE ORGANIZATION IS STILL SMALL AND THE NUMBER OF VENDORS TO THE ORGANIZATION IS STILL SMALL, POTENTIAL FINANCIAL CONFLICTS OF INTEREST ARE ABLE TO BE READILY MONITORED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY WAS DETERMINED AND APPROVED BY INDEPENDENT BOARD MEMBERS AFTER CONSIDERATION OF MARKET DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONLY THE EXECUTIVE DIRECTOR MEETS THE DEFINITION OF KEY EMPLOYEE; HOWEVER, COMPENSATION OF THE ONLY OTHER EMPLOYEE WAS ALSO APPROVED BY THE BOARD. ONE OFFICER RECEIVED NONEMPLOYEE COMPENSATION OF 500 PER MONTH AS A SOCIAL MEDIA MODERATOR WHICH IS IN LINE WITH THE MARKET RATE FOR SIMILAR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC OTHER THAN REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART VIII, LINE 1B: MEMBER DUES OF 35 PER YEAR ARE COLLECTED TO ASSIST WITH THE OVERALL MISSION OF THE ORGANIZATION. SUCH AMOUNT IS WELL BELOW THE 110 INFLATION ADJUSTED THRESHOLD OF REV PROC 98-19 AS LISTED ON FORM 990, PAGE 3, PART IV, LINE 5. THUS, NO SCHEDULE C IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERSHIP PROCESSING 5,724 0 0 PAYROLL SERVICE FEES 0 1,465 0 GUN POLL - OH VOTERS 51,100 0 0 TOTAL 56,824 1,465 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt02A PATRIOT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0923987729
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARITABLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0701 LOOKOUT RIDGE DR
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt051138
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH DONATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt02A PATRIOT FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0372683
IRS990/TotalAssetsEOYAmt0356718
IRS990/TotalAssetsGrp/BOYAmt0372683
IRS990/TotalAssetsGrp/EOYAmt0356718
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0149455
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065529
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0239905
IRS990/TotalFunctionalExpensesGrp/TotalAmt0305434
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06639
IRS990/TotalLiabilitiesEOYAmt033742
IRS990/TotalLiabilitiesGrp/BOYAmt06639
IRS990/TotalLiabilitiesGrp/EOYAmt033742
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0366044
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0322976
IRS990/TotalProgramServiceExpensesAmt0239905
IRS990/TotalProgramServiceRevenueAmt055002
IRS990/TotalReportableCompFromOrgAmt067808
IRS990/TotalRevenueGrp/ExclusionAmt079107
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt037502
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0266064
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0372683
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0356718
IRS990/TransactionWithControlEntInd0true
IRS990/TravelGrp/ManagementAndGeneralAmt04986
IRS990/TravelGrp/ProgramServicesAmt09095
IRS990/TravelGrp/TotalAmt014081
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0701 LOOKOUT RIDGE DR
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IRS990/WebsiteAddressTxt0WWW.BUCKEYEFIREARMS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEAN RIECK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06148828823
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUCKEYE FIREARMS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BUCK
ReturnHeader/Filer/EIN0464076332

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