Civic Intelligence

North-South Skirmish Association Inc

EIN 52-1169278 • 501(c)3 • Winchester, VA

Profile

Public enlightenment - U.S. Civil War

480 Chalybeate Springs RoadWinchester, VA 22603

www.n-ssa.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.08x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.42x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$15,000

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

2.9%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,379,672

Up $66,785 (+2.9%) from 2023

Liabilities

Down

$199,130

Down $4,667 (-2.3%) from 2023

Net Assets

Up

$2,180,542

Up $71,452 (+3.4%) from 2023

Revenue

Up

$469,924

Up $50,058 (+12%) from 2023

Expenses

Down

$401,728

Down $43,783 (-9.8%) from 2023

Net Income

Up

$68,196

Up $93,841 (+366%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,080,690Liabilities 2011: $547,406Net Assets 2011: $1,533,2842011Assets 2012: $2,100,991Liabilities 2012: $522,602Net Assets 2012: $1,578,3892012Assets 2013: $2,114,684Liabilities 2013: $506,447Net Assets 2013: $1,608,2372013Assets 2014: $2,137,750Liabilities 2014: $449,708Net Assets 2014: $1,688,0422014Assets 2015: $2,224,879Liabilities 2015: $424,757Net Assets 2015: $1,800,1222015Assets 2016: $2,067,881Liabilities 2016: $211,835Net Assets 2016: $1,856,0462016Assets 2017: $2,133,555Liabilities 2017: $213,503Net Assets 2017: $1,920,0522017Assets 2018: $2,143,252Liabilities 2018: $199,160Net Assets 2018: $1,944,0922018Assets 2019: $2,173,924Liabilities 2019: $204,293Net Assets 2019: $1,969,6312019Assets 2020: $2,324,018Liabilities 2020: $295,301Net Assets 2020: $2,028,7172020Assets 2021: $2,306,529Liabilities 2021: $200,350Net Assets 2021: $2,106,1792021Assets 2022: $2,339,445Liabilities 2022: $204,710Net Assets 2022: $2,134,7352022Assets 2023: $2,312,887Liabilities 2023: $203,797Net Assets 2023: $2,109,0902023Assets 2024: $2,379,672Liabilities 2024: $199,130Net Assets 2024: $2,180,5422024

Highlighted filing

2024

Assets$2,379,672
Liabilities$199,130
Net Assets$2,180,542

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $264,6892011Expenses 2012: $272,3182012Revenue 2013: $301,683Expenses 2013: $271,835Net Income 2013: $29,8482013Revenue 2014: $343,972Expenses 2014: $264,167Net Income 2014: $79,8052014Revenue 2015: $363,846Expenses 2015: $251,766Net Income 2015: $112,0802015Revenue 2016: $366,198Expenses 2016: $310,274Net Income 2016: $55,9242016Revenue 2017: $347,717Expenses 2017: $283,711Net Income 2017: $64,0062017Revenue 2018: $332,712Expenses 2018: $308,672Net Income 2018: $24,0402018Revenue 2019: $339,996Expenses 2019: $314,457Net Income 2019: $25,5392019Revenue 2020: $292,563Expenses 2020: $233,477Net Income 2020: $59,0862020Revenue 2021: $374,487Expenses 2021: $297,025Net Income 2021: $77,4622021Revenue 2022: $370,641Expenses 2022: $342,085Net Income 2022: $28,5562022Revenue 2023: $419,866Expenses 2023: $445,511Net Income 2023: -$25,6452023Revenue 2024: $469,924Expenses 2024: $401,728Net Income 2024: $68,1962024

Highlighted filing

2024

Revenue$469,924
Expenses$401,728
Net Income$68,196

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.20$2.18$0.47$0.40$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.31$0.20$2.11$0.42$0.45$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.20$2.13$0.37$0.34$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.31$0.20$2.11$0.37$0.30$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.32$0.30$2.03$0.29$0.23$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.17$0.20$1.97$0.34$0.31$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.14$0.20$1.94$0.33$0.31$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.13$0.21$1.92$0.35$0.28$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.07$0.21$1.86$0.37$0.31$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.22$0.42$1.80$0.36$0.25$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.45$1.69$0.34$0.26$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.11$0.51$1.61$0.30$0.27$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.52$1.58$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.55$1.53$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$515,437
Mission and Program Overview

Mission

Public enlightenment - U.S. Civil War

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,464,307$1,449,623▼ $14,684
Savings and Temporary Cash Investments$632,333$672,628▲ $40,295
Cash and Non-Interest-Bearing Accounts$76,182$105,959▲ $29,777
Inventories for Sale or Use$72,623$80,544▲ $7,921
Investments in Publicly Traded Securities$63,146$65,638▲ $2,492
Accounts Receivable$2,835$3,467▲ $632
Prepaid Expenses and Deferred Charges$1,461$1,813▲ $352
Total Assets$2,312,887$2,379,672▲ $66,785
Liabilities
Deferred Revenue$184,897$181,759▼ $3,138
Accounts Payable and Accrued Expenses$18,900$15,428▼ $3,472
Other Liabilities-$1,943-
Total Liabilities$203,797$199,130▼ $4,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,920,116$1,961,713▲ $41,597
Net Assets With Donor Restrictions$188,974$218,829▲ $29,855
Total Net Assets Fund Balance$2,109,090$2,180,542▲ $71,452
Total Liabilities and Net Assets / Fund Balance$2,312,887$2,379,672▲ $66,785

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,311,545-$1,311,545
Buildings$87,636$224,293$311,929
Leasehold Improvements$38,094$222,585$260,679
Equipment$12,348$168,438$180,786

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$67,913$24,913▲ $3,737-$96,563
2023$39,054$28,866▼ $7-$67,913
2022-$39,053▼ $1-$39,054
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon MyersExecutive SePT$15,000$15,000

Board Members and Trustees

NameTitle
Bob KelleyDirector
Charles BondurantDirector
David T BoozDirector
Douglas WalterDirector
E R Mike DavenportDirector
Edward WaltersDirector
Eric SchuesslerDirector
John P MarkDirector
Joseph Plakis IiiDirector
Lanier Harrison JrDirector
Louis RuggieroDirector
Mark R KilleenDirector
Rex CockerhamDirector
Scott B HarrisDirector
Walter J Zdon JrDirector
Richard ClementsDeputy Comma
John DefilippiInspector Ge
Michael SantarelliInspector Ge
Erick ShawNational Adj
David ColeNational COM
Charles KindlePast Command
Bette a ShepherdPaymaster
Revenue and Support

Revenue Composition

Contributions and Grants
$120,038
Program Service Revenue
$279,982
Investment Income
$13,806
Other Revenue
$56,098
All Other Contributions
$111,859
Change in Net Assets
$68,196

Audited Revenue Reconciliation

Revenue per Audited Statements
$469,924
Revenue Not Reported on Form 990
$-64,186
Total Revenue per Audited Statements
$405,738
Total Revenue per Form 990
$469,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$298,651
Salaries, Compensation, and Employee Benefits$101,077
Total Fundraising Expense$7,183
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$89,533--$89,533
Other Salaries and Wages$63,205$15,801-$79,006
Insurance$40,660--$40,660
Current Officers, Directors, Trustees, and Key Employees$12,000$3,000-$15,000
Depreciation Depletion$14,684--$14,684
Office Expenses$3,867$1,899$6,150$11,916
Fees for Services Accounting-$11,278-$11,278
Conferences and Meetings-$9,285-$9,285
Payroll Taxes$5,657$1,414-$7,071
Advertising$5,898--$5,898
Information Technology$2,066$1,122$1,033$4,221
Grants to Domestic Orgs$2,000--$2,000
Other Expenses$682$176-$858
Total Functional Expenses$350,570$43,975$7,183$401,728

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$401,728
Expenses per Audited Statements$337,573
Total Expenses per Audited Statements$337,573
Expenses Not Reported on Financial Statements$64,155
Other Expense Adjustments$64,155
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$1,943
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS

Form 990, Page 6, Part VI, Line 7A

Member organizations within a region elect a regional commander every two years. These regional commanders (of which there are 13) are members of the board of directors. Every two years at the national membership meeting the member organizations elect national officers.

Form 990, Page 6, Part VI, Line 7B

Decisions that change the organization's bylaws require approval of the membership.

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

The completed 990 is initially reviewed by the treasurer and is then reviewed by the commander or deputy commander of the organization.

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

Standing employee review committee reviews each employee's perforance, which takes into account the annual cpi, and receives recommendations from employee's supervisor. They recommend annual salary adjustments to the board of directors at the january board meeting.

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

Standing employee review committee reviews each employee's perforance, which takes into account the annual cpi, and receives recommendations from employee's supervisor. They recommend annual salary adjustments to the board of directors at the january board meeting.

Form 990, Page 6, Part VI, Line 19

The bylaws, skirmishing rules and board policies are available on our website - www.n-ssa.org. Financial information is available upon request and our financial statements and current budget are published in our quarterly magazine once a year.

Filing and Contact Details

Filer

Filer Name
North-south Skirmish Association
EIN
52-1169278
Phone
4433752115
Address
480 CHALYBEATE SPRINGS ROAD, WINCHESTER, VA 22603

Signing Officer

Name
Bette a Shepherd
Title
Paymaster
Phone
4433752115
Signed
2025-10-31

Organization Details

Principal Officer
David Cole
Formed
1950
Legal Domicile
Va
Voting Board Members
18
Independent Board Members
18
Employees
3
Volunteers
515

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
19405 EMERALD SQUARE STE 1400, HAGERSTOWN, MD 21742
Preparer
Erin Clark CPA
Phone
3017335020
Supplemental Narrative

Additional Explanations

Form 990, Part XI

Line 8 - prior period adjustment during the year ended december 31, 2024, management changed its methodology for valuing inventory to the first-in, first-out (fifo) method. This change in accounting principle was applied retrospectively and resulted in an increase to inventory and a related decrease of cost of goods sold of 3,687 for the year ended december 31, 2023. This was included as an expense on the 2023 tax return and therefore is reported as a prior period adjustment to align net assets at december 31, 2024 with the amount reported on the financial statements.

Form 990, Part XI, Line 9

Skirmish expenses netted with revenue -64,155 skirmish expenses netted with revenue 64,155

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Distributions limited to: (1) capital improvements, (2) outreach to promote civil war education and shooting activities, (3) seed money for organization ranges and special one time projects, and (4) such other purposes as specifically designated by donor to the fund.

Schedule D, Page 3, Part X

The organization follows the guidance of accounting standards codification (asc) 740, accounting for income taxes, related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Management has evaluated the tax positions taken or expected to be taken, if any, on its exempt organization filings, and the likelihood that upon examination those positions would be sustained. Based on the results of this evaluation, management determined there are no positions that necessitate disclosures and/or adjustment. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the organization's tax returns will not be challenged by the taxing authorities and that the organization will not be subject to additional tax, penalties, and interest as a result of such challenge. Generally, the organization's tax returns remain open for examination for three years from the date of filing federal returns.

Schedule D, Page 4, Part XI, Line 2D

Skirmish expenses netted with revenue -64,155

Schedule D, Page 4, Part XII, Line 4B

Skirmish expenses netted with revenue 64,155

Schedule D, Page 4, Part XIII

The organization did not incur any fees related to investments in 2024 or 2023.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DEPUTY COMMA
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5NATIONAL COM
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7INSPECTOR GE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PAST COMMAND
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17INSPECTOR GE
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19NATIONAL ADJ
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22PAYMASTER
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0632333
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0672628
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt013,807
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10

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