Beefmaster Breeders United
Nonprofit profile at a glance
- EIN
- 741457036
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Bryan, TX, USA
- Phone
- 2107323132
- Rating confidence
- Limited
Reported finances
- Revenue
- $1,568,051
- Expenses
- $1,650,835
- Assets
- $1,485,135
- Liabilities
- $321,439
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- TREY SCHERER (PRESIDENT)
- MIKE MOSS (VICE PRESIDENT)
Highest reported compensation
- DR LANCE BAUER (EXECUTIVE VICE PRES (AS OF 8/15/24)): $111,122 total reported compensation
- DR JOE W MASK (EXECUTIVE VICE PRES (1/1/24-8/14/24))): $89,810 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 enhance breeders' ability to raise and promote cattle
What it reported doing in 2024
Costs incurred by beefmaster breeders united [bbu] are for the principle purpose of improving the beefmaster breed of cattle. Services include cattle certification, classification, transfers and other miscellaneous programs.
Operating model
- Revenue model
- Earned-program. 96% of the money available for current operations came from fees and other program revenue.
- 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: 90
- Accountability: 90
- Sustainability: 30
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- 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 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -5.3%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 0.9; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 12.2%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 6.3% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 17 of 17 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $111K · 19 people listed
- Consistency: 15 of 15 current checks pass
- Schedules: 5 filed schedules
- Filing history: 13 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 24/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.