International Barbeque Cookers Association (EIN 752566155) - Form 990 Financial Analysis & Trantor Score

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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

1996

Legal Domicile

Principal Officer

Lea Anne Lemon

Tax Period

2019-07-01 to 2020-06-30

International Barbeque Cookers Association, founded in 1996, is a small nonprofit that reported $211K in total revenue in fiscal year 2019. The organization ran a surplus of $36K, a strong 17% operating margin.

Mission

The purpose of IBCA is to promulgate fair and equitable competitive barbeque cooking through the development of standard rules and unbiased judging methodologies that can be applied internationally and to provide a sanctioning authority which will guarantee fair comptition.

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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 (2019)

Revenue Breakdown

Contributions & Grants $49,689

Program Service Revenue $147,971

Investment Income $0

Other Revenue $13,697

TOTAL REVENUE $211,357

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $150,178

Other Expenses $79,365

TOTAL EXPENSES $175,128

Year-over-Year Comparison

	2019	2018	Change
Revenue	$211,357	$209,190	+0.0%
Expenses	$175,128	$201,466	-0.1%
Net Income	$36,229	$7,724	+3.7%

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

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
Fred Robles	Mbr at Large	1.00	Director	$0	$0	$0
Roddy Trevino	Mbr at Large	1.00	Director	$0	$0	$0
Terry Blount	Director	1.00	Director	$0	$0	$0
Judy Kenney	Director	1.00	Director	$0	$0	$0
Kevin Miller	Director	1.00	Director	$0	$0	$0
Robin Myers	Director	1.00	Director	$0	$0	$0
Jim Simola	Director	1.00	Director	$0	$0	$0
Sheryl Valentine	Director	1.00	Director	$0	$0	$0
Kristi Giffith	Director	1.00	Director	$0	$0	$0
Luis Fernandez	Director	1.00	Director	$0	$0	$0
Oscar Garcia	Director	1.00	Director	$0	$0	$0
Liz Shamlin	Director	1.00	Director	$0	$0	$0
Lea Anne Lemon	President	5.00	Officer	$0	$0	$0
Ernest Servantes	Vice Pres	2.00	Officer	$0	$0	$0
Dawn Mason	Secretary	3.00	Officer	$0	$0	$0
Laura Blount	Treasurer	4.00	Officer	$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
2020	$211,357	$175,128	$182,339	$36,229

International Barbeque Cookers Association