SOUTH DAKOTA REINED COW HORSE ASSOC %KELCIE LAWRENCE (EIN 421542649) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

DON MASTON

Phone

6057974514

Tax Period

2025-01-01 to 2025-12-31

SOUTH DAKOTA REINED COW HORSE ASSOC, founded in 2001, is a small nonprofit in the Animal-Related sector that reported $121K in total revenue in fiscal year 2018. Revenue fell 29% from the prior year — a significant decline worth monitoring.

Mission

THE PURPOSE OF THE ORGANIZATION IS TO PROMOTE INTEREST AND IMPROVE THE QUALITY OF THE REINED COW HORSE. THE ORGANIZATION WILL PROMOTE INTEREST IN THE REINED COW HORSE BY ORGANIZING AND CONDUCTING SHOWS, CLINICS, FUTURITIES AND COMPETITIONS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $374,648

Investment Income $2,323

Other Revenue $0

TOTAL REVENUE $376,971

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $348,773

Other Expenses $360,300

TOTAL EXPENSES $360,300

Year-over-Year Comparison

	2025	2024	Change
Revenue	$376,971	$241,363	+0.6%
Expenses	$360,300	$239,388	+0.5%
Net Income	$16,671	$1,975	+7.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DON MASTON	PRESIDENT	2.00	Officer Director	$0	$0	$0
MIKE TODD	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
JILL SWANSTON	SECRETARY	1.00	Director	$0	$0	$0
JUSTIN LAWRENCE	DIRECTOR	1.00	Director	$0	$0	$0
KELCIE LAWRENCE	TREASURER	1.00	Officer Director	$0	$0	$0
MIKE SIGMAN	DIRECTOR	1.00	Director	$0	$0	$0
DENISE BAKER	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$376,971	$360,300	$177,999	$16,671
2024	$241,363	$239,388	$161,328	$1,975
2023	$287,307	$242,558	$159,353	$44,749
2022	$240,443	$209,874	$114,604	$30,569
2021	$198,435	$200,028	$84,035	$-1,593
2020	$231,671	$185,258	$85,628	$46,413
2019	$157,426	$124,807	$39,215	$32,619
2018	$120,939	$125,828	$6,596	$-4,889

SOUTH DAKOTA REINED COW HORSE ASSOC %KELCIE LAWRENCE