Equipment Marketing & Distribution Assoc
Nonprofit profile at a glance
- EIN
- 410741733
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Statham, GA, USA
- Phone
- 3193545156
- Rating confidence
- Limited
Reported finances
- Revenue
- $422,545
- Expenses
- $362,999
- Assets
- $571,630
- Liabilities
- $141,208
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JOSH OVERHOLSER (FIRST VICE PRESIDENT)
- KRIS YANCEY (PRESIDENT)
- CHRIS RANKIN (SECOND VICE PRESIDENT)
- CELESTE LINDSEY (EXECUTIVE DIRECTOR)
Highest reported compensation
- CELESTE LINDSEY (EXECUTIVE DIRECTOR): $102,300 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Providing information services to member wholesaler-distributors and manufacturer's representatives of shortline agricultural and power operating equipment.
What it reported doing in 2024
Emda fall convention: the purpose of the convention is to provide information, education, and programs to members. The 2025 conference was held in las vegas, nv with 174 businesses registered.
Operating model
- Revenue model
- Earned-program. 90% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 69
- Sustainability: 50
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- 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: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14.1%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 1.57; rating input score 53; 53rd percentile among comparable filings
- Liabilities to assets ratio: 0.25; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 28.2%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 11.7% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: -1.6% per year; rating input score 0; 19th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $363K in reported program spending
- Leadership: top reported pay $102K · 8 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2017 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 53/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.