Cass County Agricultural & Education Asn

Nonprofit profile at a glance

EIN
426078263
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Atlantic, IA, USA
Phone
7122431132
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fairs

Reported finances

Revenue
$62,589
Expenses
$126,176
Assets
$1,712,455
Liabilities
$0

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

Leadership & pay

18 people listed

Executive titles in this filing

  • CURT BEHRENDS (PRESIDENT)
  • DAN OLSEN (VICE PRESIDENT)

People named in this filing

  • DENNIS JIPSEN (DIRECTOR)
  • MIKE HENDERSON (DIRECTOR)
  • ALAN ZELLMER (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To further agricultural education through 4-h.

What it reported doing in 2024

County fair support for 4-h

Operating model

Revenue model
Grant-funded. 77% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 94
  • Accountability: 70
  • Sustainability: 45
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.9%; rating input score 60
  • Program expense ratio: 23.8%; rating input score 24
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -101.6%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 13.57; rating input score 70; 70th 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: 3.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 59.9% of revenue deployed · 23.8% of spending went to programs
  • Governance: 18 of 18 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $30K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2019 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.

  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.