County Officials Association of Tn Education & Tra

Nonprofit profile at a glance

EIN
920543410
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Nashville, TN, USA
Phone
6152536700
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$164,776
Expenses
$40,400
Assets
$55,040
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • JAMES M FORBESS (PRESIDENT)

People named in this filing

  • JAMES M FORBESS (PRESIDENT)
  • BENJAMIN RODGERS (EXECUTIVE DIRECTORS)

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

Provide education and training

What it reported doing in 2024

Provide education & training to county officials, both elected & apppointed, as well as their staff, including leadership development & job specific education.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 82
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.9%; rating input score 22
  • Program expense ratio: 89.4%; rating input score 89

Transparency & Controls

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

Sustainability

  • Operating margin: 75.5%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -98.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 21.1% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 90.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 21.9% of revenue deployed · 89.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $36K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 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 22/100.
  • High — Growth: Program expense growth scored 0/100.