Kentucky Cattlemen's Association Inc

Nonprofit profile at a glance

EIN
237330593
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Lexington, KY, USA
Phone
8592780899
Rating confidence
Limited

Reported finances

Revenue
$4,869,519
Expenses
$4,637,530
Assets
$5,912,814
Liabilities
$522,286

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

Leadership & pay

73 people listed

Executive titles in this filing

  • RANDY WARNER (PRESIDENT)
  • ALLAN BRYANT (PRESIDENT ELECT)
  • DANIEL HAYDEN (VICE PRESIDENT)
  • JEFF PETTIT (PAST PRESIDENT)
  • WAYNE ZOGLMANN (REGION 1 VICE PRESIDENT)
  • PHYLLIS GENTRY (REGION 2 VICE PRESIDENT)

Highest reported compensation

  • DAVE MAPLES (EXECUTIVE DIRECTOR): $131,124 total reported compensation
  • CAREY BROWN (CHIEF OPERATING OFFICER): $123,073 total reported compensation

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

Overview

Mission

The mission of the Kentucky cattlemen's association is to provide a strong proactive voice for all of Kentucky's beef farm families, serve as a resource for information and education for producers, consumers and the industry and be a catalyst for enhancing producer sustainability.

What it reported doing in 2024

Kentucky beef network coordinates efforts of the state's beef producers through education, marketing, and development of value-added initiatives that have increased the net income of the beef producers.

Operating model

Revenue model
Other-operating. 69% of the money available for current operations came from other operating 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: 100
  • Accountability: 91
  • Sustainability: 50
  • Growth: 60

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; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 71 of 71 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $131K · 73 people listed
  • Highest-paid contractors: 3 contractors listed · $2.2M reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 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.
  • 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.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.