Cow Camp Caridades

Nonprofit profile at a glance

EIN
953694767
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
San Juan Capistrano, CA, USA
Phone
9492403363
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$97,482
Expenses
$83,275
Assets
$1,140,359
Liabilities
$45,034

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KATRINA MOISO LAMKIN (PRESIDENT/TRUSTEE)

People named in this filing

  • ANTHONY R MOISO (TRUSTEE)
  • GILBERT G AGUIRRE (TRUSTEE)
  • KATRINA MOISO LAMKIN (PRESIDENT/TRUSTEE)

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

Contributions are received from the general public and donated in support of religious, youth, health and educational organizations.

What it reported doing in 2024

The rancho mission viejo rodeo has celebrated 20 years of good old family entertainment. Celebrating the golden age of early California history and the american west, rancho mission viejo has committed to the preservation of the cowboy way of life. Carrying on the cowboy tradition of "passing the hat" in support of a sick child or needy friend, all proceeds from the rodeo will benefit local charities. The last and final rodeo event took place in august 2022, and the rodeo has terminated operations as of 6/30/2025.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 84
  • Accountability: 12
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.8%; rating input score 70
  • Program expense ratio: 59.4%; rating input score 59
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 80.8%; rating input score 81; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th 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: 14.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 13.69; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 17.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 69.8% of revenue deployed · 59.4% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $50K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.