MONTANA REINING HORSE ASSOCIATION

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1988

Legal Domicile

Principal Officer

CHRISTINA SUTHERLAND

Phone

4064653460

Tax Period

2021-01-01 to 2021-12-31

MONTANA REINING HORSE ASSOCIATION, founded in 1988, is a small nonprofit in the Recreation & Sports sector that reported $255K in total revenue in fiscal year 2021. Expenses of $294K exceeded revenue, resulting in a 16% operating deficit.

Mission

OUR MISSION IS TO PROMOTE THE SPORT OF HORSE REINING IN MONTANA THROUGH REINING HORSE EVENTS, CLINICS, AND COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $282,040 Revenue: $227,942

THE OBJECTIVES OF THE ASSOCIATION ARE TO: (1) PROMOTE THE SHOWING OF REINING HORSES IN MONTANA, (2) ENCOURAGE THE PARTICIPATION OF RIDERS AT ALL LEVELS OF SKILLS AND EXPERIENCE AT REINING HORSE...

THE OBJECTIVES OF THE ASSOCIATION ARE TO: (1) PROMOTE THE SHOWING OF REINING HORSES IN MONTANA, (2) ENCOURAGE THE PARTICIPATION OF RIDERS AT ALL LEVELS OF SKILLS AND EXPERIENCE AT REINING HORSE SHOWS, (3) FOSTER COOPERATION AND COLLEGIALITY AMONG ALL REINERS WITHIN THE STATE AND THE GREATER NORTHWEST REGION, (4) SPONSOR AND PROMOTE REINING HORSE SHOWS AT A VARIETY OF LOCATIONS WITHIN THE STATE, AND (5) ENCOURAGE SPORTSMAN-LIKE CONDUCT AT ALL REINING HORSE EVENTS IN MONTANA.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $26,741

Program Service Revenue $227,942

Investment Income $2

Other Revenue $0

TOTAL REVENUE $254,685

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,200

Fundraising Expenses $0

Program Expenses $282,040

Other Expenses $290,264

TOTAL EXPENSES $294,464

Year-over-Year Comparison

	2021	2020	Change
Revenue	$254,685	$263,717	0.0%
Expenses	$294,464	$257,803	+0.1%
Net Income	$-39,779	$5,914	-7.7%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

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

$2,100

Total Directors

$4,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTINA SUTHERLAND	PRESIDENT	2.00	Officer Director	$2,100	$0	$2,100
RYAN ANDERSON	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
IOLA MASON	SECRETARY	1.00	Officer Director	$0	$0	$0
SCOTT TOTTEN	TREASURER	1.00	Officer Director	$0	$0	$0
KATHY CREIGHTON-SMITH	DIRECTOR	2.00	Director	$0	$0	$0
KAY MORGAN	DIRECTOR	3.00	Director	$2,100	$0	$2,100
SHARON GELHAUS	DIRECTOR	1.00	Director	$0	$0	$0
SARAH HAMLIN	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA WOODRING	DIRECTOR	1.00	Director	$0	$0	$0
VAL SIEGEL	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
2021	$254,685	$294,464	$69,247	$-39,779
2020	$263,717	$257,803	$108,566	$5,914
2019	$283,007	$312,397	$102,652	$-29,390
2018	$299,536	$312,936	$132,042	$-13,400