Sherman County Community

Nonprofit profile at a glance

EIN
861587829
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Goodland, KS, USA
Phone
7858998087
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$426,349
Expenses
$458,796
Assets
$154,565
Liabilities
$1,997

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MATT MCKENZIE (PRESIDENT)

Highest reported compensation

  • AMY SEDERSTROM (TREASURER): $3,600 total reported compensation

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

Overview

Mission

Sherman county community was organized to promote new business opportunities, actively support current businesses, and develop sherman county as a destination for visitors, economic growth, and prosperity.

What it reported doing in 2025

Building brilliance to help sherman county businesses improve their storefront.

Operating model

Revenue model
Grant-funded. 89% of the money available for current operations came from government grants.
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

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 27
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 24
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31%; rating input score 31
  • Program expense ratio: 28.8%; rating input score 29
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.6%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -14.1% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 15.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 31% of revenue deployed · 28.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $132K in reported program spending
  • Leadership: top reported pay $4K · 9 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 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 — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.