Cowboy-up International Inc

Nonprofit profile at a glance

EIN
352410964
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2017
Location
Waxahachie, TX, USA
Phone
9729216479
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$309,598
Expenses
$173,000
Assets
$357,820
Liabilities
$302

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

Leadership & pay

14 people listed

Executive titles in this filing

  • RON NOLEN (PRESIDENT/CE)

Highest reported compensation

  • RON NOLEN (PRESIDENT/CE): $32,800 total reported compensation
  • RANDY REID (CFO): $6,300 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Spread the gospel of jesus christ in western heritage churches

What it reported doing in 2024

Cowboy-up international ministries exist to advocate for western heritage church planting/developing in USA and internationally. During 2024, cuim conducted an executive team meeting and drove to galatin, Tennessee to meet with church planter, rob bray to discuss and plan launch of cumberland river cowboy church. Met with the county line cowboy church pastor in sante fe, Texas. Developed wheels up campaign to raise 200,000 for lgh campground, office support and church planting. Traveled to galatin, Tennessee with 10 cuim staff/volunteers to conduct a church planting school at first baptist church, galatin with 41 in attendance. Cumberland river cowboy church was launched on the last sunday of march. In april a team of workers traveled to coleman, Texas for preparation for a 10-day cowboy camp at the little george havens campground. In august, the ceo attended dona anna county cowboy church in los cruces, nm celebrated its second anniversary. In october, broke ground on multi-purpose 5400 sq ft conference center at lgh cowboy campground in coleman, Texas. Three hispanic churches participated along with 8 western churches and pastors to do site preparation and by the end of december the foundation for the facility would be started. Cumberland river cowboy church continues to grow and make progress in galatin tenn. Dona anna cowboy church in los cruces, n.m. Continues to experience rapid growth and expansion.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 84
  • Accountability: 77
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.9%; rating input score 44
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: $46.18 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 76.9%; rating input score 77; 47th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 44.1%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.07; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 22.6%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 23.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 16.7% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 43.9% of revenue deployed · 78.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $136K in reported program spending
  • Leadership: top reported pay $33K · 14 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.