Delaware County Dairy Council

Nonprofit profile at a glance

EIN
743181028
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Manchester, IA, USA
Rating
45
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$40,413
Expenses
$40,200
Assets
$63,396

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Laney Demmer (President)
  • Nicole Funke (Vice President)

People named in this filing

  • Laney Demmer (President)
  • Nicole Funke (Vice President)
  • Krisit Willenbring (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educate and promote the local dairy industry

What it reported doing in 2025

Scholarship and donation grants to promote dairy industry

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
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. 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: 18
  • Transparency & Controls: 82
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 17.8%; rating input score 18
  • Program expense ratio: 17.9%; rating input score 18

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0.5%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.58; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -46.6% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -11.1% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 17.8% of revenue deployed · 17.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 18/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.