Arizona Cowpunchers Reunion Assoc

Nonprofit profile at a glance

EIN
860464323
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-EZ 2021, Form 990-N 2019
Location
Flagstaff, AZ, USA
Phone
9285268700
Rating
43
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$75,981
Expenses
$65,981
Assets
$97,693
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • TY SORRELLS (President)
  • CLAY RODGERS (Vice President)

People named in this filing

  • HUCK SANDNESS (Director)
  • LOGAN WESTCOTT (Director)
  • ETHAN CROCKETT (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Annual rodeo & reunion for az ranchers

What it reported doing in 2023

Promote western heritage by financing and organizing an annual rodeo for Arizona ranch workers and their families

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - Program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 58
  • Accountability: 0
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.6%; rating input score 47
  • Program expense ratio: 53.7%; rating input score 54
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.2%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.48; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 19.3% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 46.6% of revenue deployed · 53.7% of spending went to programs
  • Governance: 0 of 9 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.