Association of County Commissioners

Nonprofit profile at a glance

EIN
731118596
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Oklahoma City, OK, USA
Phone
4055243200
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,136,533
Expenses
$3,103,652
Assets
$3,886,408
Liabilities
$402,817

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JIM ROGERS (PRESIDENT)
  • DAN DELOZIER (VICE PRESIDENT)
  • CHRIS SCHRODER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRIS SCHRODER (EXECUTIVE DIRECTOR): $145,166 total reported compensation
  • DUSTY BIRDSONG (ADMINISTRATOR): $105,465 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist county government in lessening the burdens of government by cooperating with federal, state, and local agencies, provide research & research support to county government, provide assistance to county government in performing the functions delegated by law, including but not limited to the erection of and maintenance of public works, conduct public discussion groups, forums, panels, lectures, and other similar programs, and to present courses of instruction by correspondence and television.

What it reported doing in 2024

Conference & meeting program - the organization conducts three conferences each year. The purpose is to provide the county commissioners and other county employees with training pertinent to counties. The training sessions cover a wide array of topics including human resources, employment law, safety, and road and bridge funding options, etc. The organization also hosts many meetings at these conferences and at their facilities throughout the year such as the annual members meeting, many committee groups discussing education, legislation, funding sources and other topics, as well as board meetings. The organization's exempt purpose is furthered by the training and research provided to the counties and also by fostering cooperation among the counties by the formation of committees.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.3%; rating input score 74
  • Program expense ratio: 79.1%; rating input score 79
  • 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.25; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 74.3% of revenue deployed · 79.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.5M in reported program spending
  • Leadership: top reported pay $145K · 13 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 9 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.