YUMA COUNTY CATTLEMAN'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

1980

Legal Domicile

Principal Officer

DICK MEKELBURG

Tax Period

2024-01-01 to 2024-12-31

YUMA COUNTY CATTLEMAN'S ASSOCIATION, founded in 1980, is a micro nonprofit that reported $29K in total revenue in fiscal year 2024. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $39K exceeded revenue, resulting in a 36% operating deficit.

Mission

TO EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF BEEF PRODUCTION IN YUMA COUNTY.

Program Service Accomplishments

Program 1

Expenses: $39,061

NET PROCEEDS FROM PROJECTS FUND SCHOLARSHIPS FOR AREA STUDENTS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $4,475

Program Service Revenue $0

Investment Income $1,642

Other Revenue $22,624

TOTAL REVENUE $28,741

Expense Breakdown

Grants Paid $11,250

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $39,061

Other Expenses $27,811

TOTAL EXPENSES $39,061

Year-over-Year Comparison

	2024	2023	Change
Revenue	$28,741	$55,151	-0.5%
Expenses	$39,061	$36,160	+0.1%
Net Income	$-10,320	$18,991	-1.5%

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
RAY HENDRIX	VICE-PRESIDE	2.00	Officer Director	$0	$0	$0
DICK MEKELBURG	PRESIDENT	2.00	Officer Director	$0	$0	$0
BRANDON NEWTON	TREASURER	2.00	Officer Director	$0	$0	$0
DARRELL SMITH	SECRETARY	2.00	Officer 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	$28,741	$39,061	$130,345	$-10,320
2023	$55,151	$36,160	$144,445	$18,991
2022	$34,032	$43,730	$124,254	$-9,698
2021	$41,201	$32,212	$128,078	$8,989
2020	$18,673	$28,768	$116,647	$-10,095
2019	$34,223	$30,410	$126,763	$3,813
2018	$34,136	$29,668	$122,917	$4,468