AMERICAN CUTTING HORSE ASSOCIATION (EIN 752048286) - Form 990 Financial Analysis & Trantor Score

🔒

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

1985

Legal Domicile

Principal Officer

CARY SIMS

Phone

9798363370

Tax Period

2023-01-01 to 2023-12-31

AMERICAN CUTTING HORSE ASSOCIATION, founded in 1985, is a small nonprofit in the Recreation & Sports sector that reported $316K in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $306K left a modest 3% surplus.

Mission

PROMOTION AND REGULATION OF THE SHOWING OF CUTTING HORSES AND PROMOTION OF BREEDING, TRAINING AND EXHIBITING CUTTING HORSES IN THE CONTEST ARENA.

🔒

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 (2023)

Revenue Breakdown

Contributions & Grants $48,366

Program Service Revenue $258,837

Investment Income $18

Other Revenue $8,630

TOTAL REVENUE $315,851

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,050

Fundraising Expenses $0

Program Expenses $278,147

Other Expenses $301,055

TOTAL EXPENSES $306,105

Year-over-Year Comparison

	2023	2022	Change
Revenue	$315,851	$290,856	+0.1%
Expenses	$306,105	$295,025	+0.0%
Net Income	$9,746	$-4,169	-3.3%

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

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

$9,257

Total Directors

$839

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JANA LOWE	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
CHRIS WOODS	DIRECTOR	1.00	Director	$0	$0	$0
LYNN GLOVER	PRESIDENT	3.00	Officer Director	$839	$0	$839
BUTCH LOTT	DIRECTOR	1.00	Director	$0	$0	$0
BILLY CRENSHAW	DIRECTOR	1.00	Director	$0	$0	$0
TERRY JONES	DIRECTOR	1.00	Director	$0	$0	$0
JODI HENDERSON	DIRECTOR	1.00	Director	$0	$0	$0
CARY SIMS	SECRETARY/TREASURER	2.00	Officer	$8,418	$0	$8,418

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	$315,851	$306,105	$21,246	$9,746
2022	$290,856	$295,025	$12,150	$-4,169
2021	$312,117	$318,151	$16,032	$-6,034
2020	$385,515	$375,511	$21,624	$10,004
2019	$441,532	$449,674	$11,367	$-8,142

AMERICAN CUTTING HORSE ASSOCIATION