Dairy Herd Improvement Association
Nonprofit profile at a glance
- EIN
- 480770424
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Lincoln, NE, USA
- Phone
- 4024303163
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $271,321
- Expenses
- $360,214
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JON QUAL (PRESIDENT)
Highest reported compensation
- DENNIS DRUDIK (GENERAL MANA): $14,770 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Dairy herd testing and record keeping
What it reported doing in 2024
The organization maintains a uniform system of record keeping on dairy cattle in the states of Arkansas, Kansas, Nebraska, North Dakota, Oklahoma, South Dakota and other states to guide its members, dairymen and other interested persons in the improvement of dairy cattle and programs of all kinds related thereto, including educational, research, breeding, reference and commercial.
Operating model
- Revenue model
- Other-operating. 95% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 34
- Transparency & Controls: 90
- Accountability: 74
- Sustainability: 9
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 41.8%; rating input score 42
- Program expense ratio: 30.8%; rating input score 31
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -32.8%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 4.1%; rating input score 34; 34th percentile among comparable filings
Growth
- Program expense growth: -16.7% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -21.4% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -34.6% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 41.8% of revenue deployed · 30.8% of spending went to programs
- Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $111K in reported program spending
- Leadership: top reported pay $15K · 8 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
- Moderate — Financial Efficiency: Program expense ratio scored 31/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 9/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 34/100.