PIKE COUNTY CATTLEMEN'S ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

JOHNNY GARRETT

Tax Period

2023-01-01 to 2023-12-31

PIKE COUNTY CATTLEMEN'S ASSOCIATION, founded in 1997, is a micro nonprofit in the Food, Agriculture & Nutrition sector that reported $72K in total revenue in fiscal year 2023.

Mission

THE MISSION OF THE ASSOCIATION IS TO PROMOTE, DEVELOPE AND ENCOURAGE THE PRODUCTION OF CATTLE AND TO ADVANCE THE INTERESTS AND WELFARE OF CATTLEMEN IN THE GROWING, FEEDING AND MARKETING OF CATTLE

Program Service Accomplishments

Program 1

Expenses: $15,353

THE ASSOCIATION PROVIDES LOCAL SUPPORT TO MEMBERS THROUGH EDUCATIONAL MATERIALS, LOCAL EXPERTISE AND STATE-WIDE ASSISTANCE RELATED TO THE RAISING AND MARKETING OF CATTLE. EXAMPLES INCLUDE WINTER...

THE ASSOCIATION PROVIDES LOCAL SUPPORT TO MEMBERS THROUGH EDUCATIONAL MATERIALS, LOCAL EXPERTISE AND STATE-WIDE ASSISTANCE RELATED TO THE RAISING AND MARKETING OF CATTLE. EXAMPLES INCLUDE WINTER GRAZING AND ANIMAL HEALTH SEMINARS, EXTENSION SERVICE MEETINGS, AND COUNTY FORESTRY MEETINGS.

Program 2

THE ASSOCIATION INCREASES AWARENESS AND APPRECIATION OF THE CATTLE INDUSTRY AT THE LOCAL LEVEL THROUGH COMMUNITY EVENTS THAT EMPHASIZE LOCAL INVOLVEMENT IN THE CATTLE INDUSTRY AND ITS IMPACT ON THE...

Program 3

Expenses: $30,188

THE ASSOCIATION PROVIDES FINANCIAL AND VOLUNTEER SUPPORT TO THE PIKE COUNTY CATTLEMEN'S FOUNDATION, INC., AN AFFILIATED 501(C)(3) ORGANIZATION THAT PROVIDES EDUCATIONAL OPPORTUNITIES TO LOCAL YOUTH.

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Trantor Score

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

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $12,135

Investment Income $53

Other Revenue $60,086

TOTAL REVENUE $72,274

Expense Breakdown

Grants Paid $30,188

Salaries & Benefits $0

Fundraising Expenses $26,312

Program Expenses $45,541

Other Expenses $35,691

TOTAL EXPENSES $73,871

Year-over-Year Comparison

	2023	2022	Change
Revenue	$72,274	$73,207	0.0%
Expenses	$73,871	$71,286	+0.0%
Net Income	$-1,597	$1,921	-1.8%

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
BBPALMER	DIRECTOR	N/A	Director	$0	$0	$0
DICK BARNETT	PRESIDENT	N/A	Officer Director	$0	$0	$0
JOHN DICK BARR	DIRECTOR	N/A	Director	$0	$0	$0
RONNIE BOZEMAN	DIRECTOR	N/A	Director	$0	$0	$0
WAYNE DAVIS	DIRECTOR	N/A	Director	$0	$0	$0
CODY EILAND	DIRECTOR	N/A	Director	$0	$0	$0
JOHNNY GARRETT	TREASURER	N/A	Officer Director	$0	$0	$0
STANLEY GARRETT	DIRECTOR	N/A	Director	$0	$0	$0
MARK GRAHAM	DIRECTOR	N/A	Director	$0	$0	$0
RAVON GRAHAM	DIRECTOR	N/A	Director	$0	$0	$0
TITUS GRIFFIN	DIRECTOR	N/A	Director	$0	$0	$0
BILLY HIXON	DIRECTOR	N/A	Director	$0	$0	$0
JEFFERY JOHNSON	DIRECTOR	N/A	Director	$0	$0	$0
JAMES KETCHUM	DIRECTOR	N/A	Director	$0	$0	$0
DANNY KNOTTS	DIRECTOR	N/A	Director	$0	$0	$0
CHARLES LONG	SECRETARY	N/A	Officer Director	$0	$0	$0
CHRIS OLIVER	DIRECTOR	N/A	Director	$0	$0	$0
EDDIE POWELL	DIRECTOR	N/A	Director	$0	$0	$0
ROBERT PRICE	DIRECTOR	N/A	Director	$0	$0	$0
JIM SHAVER	DIRECTOR	N/A	Director	$0	$0	$0
BEN SMITH	DIRECTOR	N/A	Director	$0	$0	$0
DON SPRADLEY	DIRECTOR	N/A	Director	$0	$0	$0
TRENT THOMAS	DIRECTOR	N/A	Director	$0	$0	$0
DERRICK THOMPSON	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
ERIC WELLS	DIRECTOR	N/A	Director	$0	$0	$0
HEATH WESLEY	DIRECTOR	N/A	Director	$0	$0	$0
MIKE WILSON	DIRECTOR	N/A	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
2024	No data	No data	No data	No data
2023	$72,274	$73,871	$6,024	$-1,597
2022	$73,207	$71,286	$7,621	$1,921
2021	$51,434	$51,706	$5,700	$-272
2020	$53,132	$80,374	$5,972	$-27,242
2019	$76,976	$51,130	$33,214	$25,846
2018	$66,045	$66,606	$7,368	$-561