Pacific Coast Showmens Association

Nonprofit profile at a glance

EIN
951076370
IRS 990 coverage
2010–2019
Forms available
Form 990 2019, Form 990-EZ 2009
Location
Upland, CA, USA
Phone
9097702702
Rating
32
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$70,998
Expenses
$40,988
Assets
$700,402
Liabilities
$30,000

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • KELLEY BUTLER (President)
  • STEVE MARCUS (Vice President)
  • SAM JOHNSTON (Vice President)
  • GENA TUTTLE (Vice President)

People named in this filing

  • KELLEY BUTLER (President)
  • STEVE MARCUS (Vice President)
  • SAM JOHNSTON (Vice President)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's primary purpose is to provide support for members and non-members in the industry who are in financial need.

What it reported doing in 2019

Flowers and gifts to the ill or hospitalized - 4 clients served. Upland police department donation.

Operating model

Revenue model
Other-operating. 75% of the money available for current operations came from other operating revenue.
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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 3
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 74
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.6%; rating input score 3
  • Program expense ratio: 4.7%; rating input score 5
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42.3%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 17.09; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -33.1% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 55th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 43rd percentile among comparable filings

Details

  • Where the money goes: 2.6% of revenue deployed · 4.7% of spending went to programs
  • Governance: 0 of 7 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2010 to 2019
  • 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 — Financial Efficiency: Mission deployment rate scored 3/100.
  • High — Financial Efficiency: Program expense ratio scored 5/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.