American Legion High School Rodeo of Wyoming Inc
Nonprofit profile at a glance
- EIN
- 264090874
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Douglas, WY, USA
- Phone
- 3072676644
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $330,129
- Expenses
- $325,396
- Assets
- $408,692
- Liabilities
- $4,362
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- Thorpe Thompson (Vice President)
- Scott Arthun (President)
Highest reported compensation
- Shelly Thompson (Secretary): $24,959 total reported compensation
- Kim Garrett (Treasurer): $2,570 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 foster amateur sports competition, specifically to encourage sportsmanship, character, citizenship and a spirit of competition among Wyoming high school rodeo participants, while maintaining standards in education, creating opportunities for family bonding, exposing the public to a positive image of rodeo, and preserving and promoting western heritage, and perform all acts necessary to encourage the development of high school rodeo in the state of Wyoming and its participants.
What it reported doing in 2024
Organized state finals rodeo to qualify members for national finals and to accomplish mission and support Wyoming high school rodeo participants
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 program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 89
- Accountability: 79
- Sustainability: 43
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.6%; rating input score 98
- Program expense ratio: 98.9%; rating input score 99
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- 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: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.4%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 1.26; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 8.5%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 1.4% per year; rating input score 100; 36th percentile among comparable filings
- Revenue growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
Details
- Where the money goes: 97.6% of revenue deployed · 98.9% of spending went to programs
- Governance: 17 of 17 board members independent · 4 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $322K in reported program spending
- Leadership: top reported pay $25K · 19 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 43/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.