Mandan Rodeo Days

Nonprofit profile at a glance

EIN
873923280
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Mandan, ND, USA
Phone
7014007185
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$695,281
Expenses
$735,354
Assets
$143,365
Liabilities
$1,000

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

Leadership & pay

4 people listed

Executive titles in this filing

  • HEATHER JACOBSON-BAUER (PRESIDENT)

People named in this filing

  • ERIC GROVE (2ND VICE PRE)
  • HEATHER JACOBSON-BAUER (PRESIDENT)
  • DAN SCHONERT (VP/TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of mandan rodeo days is to benefit mandan and the surrounding area through the rewarding and hard work of volunteers to produce a high caliber annual event that attracts visitors and entertains audiences with a celebration of our nation's independence and showcase the finest traditions of our western heritage. Any excess of revenue over expenses will be used towards these purposes by improving local facilities, equipment, and the quality and depth of future events.

What it reported doing in 2025

The promotion of local, national and international rodeo competition while providing a quality, community-orientated rodeo event.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Accountability: 64
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.8%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: -8.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $724K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • 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: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.