Columbia Sheep Breeders Association of America

Nonprofit profile at a glance

EIN
840503350
IRS 990-EZ coverage
2022–2024
Forms available
Form 990 2014, Form 990-EZ 2024
Location
Lakefield, MN, USA
Phone
5073602160
Rating
40
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$150,544
Expenses
$152,428
Assets
$129,098
Liabilities
$10,607

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

Leadership & pay

13 people listed

Executive titles in this filing

  • HOLLY COURTNEY (PRESIDENT)

People named in this filing

  • HOLLY COURTNEY (PRESIDENT)
  • SCOTT BREDAHL (VICE PRESIDE)
  • BRIAN THIESEN (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote columbia sheep as a breed of sheep

What it reported doing in 2024

To promote the columbia sheep breed

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.3%; rating input score 6
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1.3%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.6% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 6.3% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 6/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.