California-Nevada Polled Hereford Assn
Nonprofit profile at a glance
- EIN
- 952138126
- IRS 990-EZ coverage
- 2010–2012
- Forms available
- Form 990-EZ 2012
- Location
- Vallecito, CA, USA
- Phone
- 2099888932
- Rating
- 36
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Agricultural Programs
Reported finances
- Revenue
- $22,214
- Expenses
- $23,069
- Assets
- $21,831
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
4 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Education and promotion of polled hereford cattle.
What it reported doing in 2012
Newsletter to members - approximately 200 members receive this publiction that contains current industry information and current educational materials.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 3
- Transparency & Controls: 82
- Sustainability: 32
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 2.5%; rating input score 3
- Program expense ratio: 2.4%; rating input score 2
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -3.8%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 0.95; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: -15.1% per year; rating input score 0; 31st percentile among comparable filings
- Revenue growth: -29% per year; rating input score 0; 19th percentile among comparable filings
- Asset growth: -14.6% per year; rating input score 0; 23rd percentile among comparable filings
Details
- Where the money goes: 2.5% of revenue deployed · 2.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $559 in reported program spending
- Leadership: top reported pay $12K · 4 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2010 to 2012
- Money network: 1 filed money-flow record
- 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 — Financial Efficiency: Mission deployment rate scored 3/100.
- High — Financial Efficiency: Program expense ratio scored 2/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 38/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- High — Growth: Asset growth scored 0/100.