The Arizona Cattle Industry Research and Education Foundation

Nonprofit profile at a glance

EIN
860433131
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Mesa, AZ, USA
Phone
6025100980
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$372,052
Expenses
$137,274
Assets
$5,519,152
Liabilities
$66,709

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • Trever Hall (Vice President)
  • Mike Macauley (President & CEO)

Highest reported compensation

  • Grant Boice (Business Manager): $21,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Livestock education and research in the cattle industry within Arizona.

What it reported doing in 2024

The Arizona cattle industry research and education foundation organizes, funds, and conducts public education and research programs regarding the cattle industry in Arizona. During the tax year 18 students were provided scholarships awards totaling $57,000. Additionally, the organization provided grants to various industry organizations totaling $29,900. The organization also held two fundraising events during the tax year, one for scholarships and one for the general fund.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 84
  • Accountability: 18
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.8%; rating input score 58
  • Program expense ratio: 63.3%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 80.3%; rating input score 80; 48th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63.1%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 40.21; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 15.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 57.8% of revenue deployed · 63.3% of spending went to programs
  • Governance: 0 of 23 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $87K in reported program spending
  • Leadership: top reported pay $21K · 27 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.