California Reined Cow Horse Association

Nonprofit profile at a glance

EIN
770493669
IRS 990 coverage
2025–2025
Forms available
Form 990 2025
Location
Woodlake, CA, USA
Phone
5597319146
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$2,443,469
Expenses
$2,344,468
Assets
$303,458
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Kristy Johnson (Vice President)
  • Chris Krieg (President)

People named in this filing

  • JORDYN HALL (Treasurer)
  • Kristy Johnson (Vice President)
  • KAREN RUSSELL (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The associations primary purpose is to teach, develop and show performance horses. The art of showing reining horses is over a century old. It is both an art and a sport.The California Reined Cow Horse Association is located in the central region of the state of California.

What it reported doing in 2025

The art of showing reining horses is both a national and international activity. This association and all the members of this association are also members of the National Reining Cow Horse Association (NRCHA) Members demonstrate the working cow horses's ability to perform a series of exercises or proficiencies, while earning points towards being allowed to participate in world class finals usually held in the STATE of Texas each year. California Reined Cow Horse Association is only one area which provides a stage within the State of California for members to paticipate. Youth are allowed to participate earing points and to paticipate in awards at the end of the year.

Operating model

Revenue model
Other-operating. 90% of the money available for current operations came from other operating 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 - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 42
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 98.8%; rating input score 99
  • 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: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 94.8% of revenue deployed · 98.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 2 filed schedules
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.