American Border Collie Association Inc
Nonprofit profile at a glance
- EIN
- 640701346
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Pine Mountain, GA, USA
- Phone
- 7066635999
- Rating confidence
- Limited
Reported finances
- Revenue
- $377,287
- Expenses
- $287,728
- Assets
- $2,179,399
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- MARY MINOR (VICE PRESIDENT)
- STEVE RHIDENOUR (PRESIDENT)
Highest reported compensation
- DEBORAH BAILEY (SECRETARY/TREASURER): $93,846 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To register, maintain, and verify the pedigrees of border collies; promote and foster the -breeding, training, and distribution of reliable working border collies; organize and promote trials and exhibitions; promote, inform, and acquaint the public with working border collies; promote ownership and use of border collies; and to assist and provide for the raising, training, and exhibtion of working border collies.
What it reported doing in 2024
Provide money for prizes and support to organizations and members who conduct trials and promotions.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 72
- Accountability: 63
- Sustainability: 72
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 77.8%; rating input score 78; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 78%; rating input score 78; 48th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: No; rating input score 0
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 23.7%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 7.57; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 32.6%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 6.3% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 10.4% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 12 of 12 board members independent · 1 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $94K · 13 people listed
- Consistency: 9 of 11 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes grants
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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 — Accountability: Governance controls: 7 of 8 not reported.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 9/100.