American Association of Bovine Practitioners

Nonprofit profile at a glance

EIN
916063428
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Ashland, OH, USA
Phone
4194960685
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Farm Bureau, Grange

Official website

Reported finances

Revenue
$298,714
Expenses
$19,763
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • CALVIN BOOKER DVM (PRESIDENT)
  • CARIE TELGEN DVM (PRESIDENT EL)

Highest reported compensation

  • K FRED GINGRICH II DVM (EXECUTIVE DI): $135,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To endeavor to do all things necessary to promote the interest, to improve the public stature and increase the knowledge of veterinarians in the field of dairy and beef cattle practice; to elevate the standards of bovine practice; to attract attention to the relationship between bovine practice and the public interest; to promote understanding and goodwill among its members; to cooperate with veterinary and agricultural organizations and regulatory agencies.

What it reported doing in 2019

Membership development/benefits to attract attention to the relationship between bovine practice and the public interest and to promote understanding and good will among members.

Operating model

Revenue model
Membership-supported. 96% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 47
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6%; rating input score 6
  • Program expense ratio: 81.9%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 93.4%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 683.1%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -9% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -7.1% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 6% of revenue deployed · 81.9% of spending went to programs
  • Governance: 20 of 20 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $16K in reported program spending
  • Leadership: top reported pay $135K · 21 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 10 filing years from 2010 to 2019
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 6/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.