Missouri Association of Counties

Nonprofit profile at a glance

EIN
430987391
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Jefferson City, MO, USA
Phone
5736342120
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,689,845
Expenses
$1,425,188
Assets
$3,941,433
Liabilities
$109,705

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

Leadership & pay

66 people listed

Executive titles in this filing

  • CAROL JOHNSON (PRESIDENT -)
  • GARY JUNGERMANN (PRESIDENT)

Highest reported compensation

  • STEVE HOBBS (EXECUTIVE DI): $150,387 total reported compensation

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

Overview

Mission

To provide assistance to member counties in matters pertaining to local, state, and federal government activities.

What it reported doing in 2025

Acted as agency of cooperation among counties and other governmental bodies for the advancement of the joint and several interests and general welfare of its members. Collected, studied and disseminated information and materials to encourage improved county government. Conducted research and studies useful to county government. Provided a forum for interchange of ideas among county officials and fostered inter-county cooperation.

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 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 71
  • Accountability: 74
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 71.6%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.7%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 71.6% of spending went to programs
  • Governance: 65 of 65 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1M in reported program spending
  • Leadership: top reported pay $150K · 66 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $106K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2015 to 2025
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.