Missouri Simmental Association

Nonprofit profile at a glance

EIN: 431213066
IRS 990-EZ coverage: 2012–2014
Forms available: Form 990 2013, Form 990-EZ 2014
Location: Carthage, MO, USA
Phone: 4177933646
Rating: 80
Verdict: STRONG
Rating confidence: Moderate
Sector: Agricultural Programs

Reported finances

Revenue: $3,375
Expenses: $13,840
Assets: $50,638

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

JAMES PUYEAR (President)

People named in this filing

JENNIFER CHANDLER (Treasurer)
ROGER EAKINS (Director)
TERRY NICHOLAS (Director)

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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promoting simmental breeding of cattle and promoting junior involvement.

What it reported doing in 2014

Promotion of annual events to and for members and general public education for both farmers and non-farmers mainly at the Missouri state fair and other local junior show programs.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

Financial Efficiency: 92
Transparency & Controls: 82
Sustainability: 31
Growth: 0

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 77.7%; rating input score 78

Transparency & Controls

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

Sustainability

Operating margin: -310.1%; rating input score 3; 3rd percentile among comparable filings
Total-asset coverage ratio: 3.66; rating input score 79; 79th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

Program expense growth: -29.9% per year; rating input score 0; 17th percentile among comparable filings
Revenue growth: -34.2% per year; rating input score 0; 12th percentile among comparable filings
Asset growth: -3.6% per year; rating input score 0; 34th percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 77.7% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $11K in reported program spending
Leadership: top reported pay $0 · 13 people listed
Consistency: 6 of 6 current checks pass
Schedules: 1 filed schedules
Filing history: 2 filing years from 2012 to 2014
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

High — Sustainability: Operating margin scored 3/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 57/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.