Cougar Mountain Country Association

Nonprofit profile at a glance

EIN
874110495
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024
Location
Meridian, ID, USA
Phone
5419753679
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$13,040
Expenses
$10,970
Assets
$27,182
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • LORI ELLIS (PRESIDENT)
  • SHAUN BURGESS (VICE PRESIDENT)

People named in this filing

  • NADINE HORNE (TREASURER)
  • LORI ELLIS (PRESIDENT)
  • BEN BERNIER (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

See schedule o

What it reported doing in 2024

Cougar mountain country association inc. Assists in maintaining well over 300 miles of trails called area 43d in boise and valley counties, state of Idaho.

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 68
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.9%; rating input score 99
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 15.9%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -61.2% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 98.9% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $13K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.