NATIONAL INTERCOLLEGIATE RODEO ASSOCIATION (EIN 911086652) - 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

1979

Legal Domicile

Principal Officer

JIM DEWEY BROWN

Phone

5095294402

Tax Period

2024-07-01 to 2025-06-30

NATIONAL INTERCOLLEGIATE RODEO ASSOCIATION, founded in 1979, is a community nonprofit that reported $2.3M in total revenue in fiscal year 2024. Expenses of $2.1M left a modest 7% surplus.

Mission

PROMOTE INTERCOLLEGIATE RODEO ACTIVITIES, MAINTAIN AN OPERATING CODE FOR INTERCOLLEGIATE COMPETITION, AND COORDINATE INTERCOLLEGIATE RODEO ON A NATIONAL LEVEL.

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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 $0

Program Service Revenue $2,225,036

Investment Income $29,639

Other Revenue $10,841

TOTAL REVENUE $2,265,516

Expense Breakdown

Grants Paid $129,710

Salaries & Benefits $246,848

Fundraising Expenses $0

Program Expenses $1,651,789

Other Expenses $1,725,449

TOTAL EXPENSES $2,102,007

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,265,516	$2,125,724	+0.1%
Expenses	$2,102,007	$1,861,478	+0.1%
Net Income	$163,509	$264,246	-0.4%

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

Volunteers

100

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

$85,250

Total Directors

$85,250

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIM DEWEY BROWN	COMMISSIONER	40.00	Officer Director	$85,250	$0	$85,250
DREW PEARSON	FACULTY PRESIDENT	2.00	Officer Director	$0	$0	$0
BEN LONDO	BUDGET CHAIR	2.00	Officer Director	$0	$0	$0
JOE MOODY	RULES CHAIR	2.00	Officer Director	$0	$0	$0
TRAVIS SMITH	STUDENT PRESIDENT	2.00	Director	$0	$0	$0
CJ ARAGON	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
JAKE DEVERAUX	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
PAYTON DINGMAN	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
KASSIDY DUNAGEN	FACULTY DIRECTOR (THRU 06/2025)	2.00	Director	$0	$0	$0
BRANDEN EDWARDS	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
JERYN ELLERD	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
RYAN FRITCHLEY	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
SETH GLAUSE	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
BOYD HANAGRIFF	FACULTY DIRECTOR (THRU 06/2025)	2.00	Director	$0	$0	$0
LUKE HANKS	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
TICE HINER	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
LANEY HOFFMAN	FACULTY DIRECTOR (THRU 06/2025)	2.00	Director	$0	$0	$0
KAITLYNN IDLER	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
TAYLER KENT	FACULTY DIRECTOR (THRU 06/2025)	2.00	Director	$0	$0	$0
DALTON KUNKEE	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
PAYTON LEVINE	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
SHAEDEN MARR	STUDENT DIRECTOR	2.00	Director	$0	$0	$0
KEN MASON	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
DEL NOSE	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
SHELBIE ROSE	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
RON SKOVLY	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
JACOB WALTERS	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
DAMEON WHITE	FACULTY DIRECTOR	2.00	Director	$0	$0	$0
JILL WHITE	STUDENT DIRECTOR	2.00	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
2025	$2,265,516	$2,102,007	$3,241,205	$163,509
2024	$2,125,724	$1,861,478	$3,079,097	$264,246
2023	$1,956,571	$1,767,382	$2,782,124	$189,189
2022	$1,958,605	$1,692,671	$2,628,196	$265,934
2021	$1,723,256	$1,478,273	$2,330,307	$244,983
2020	$1,023,949	$989,497	$2,010,693	$34,452
2019	$1,736,298	$1,657,170	$2,077,244	$79,128

NATIONAL INTERCOLLEGIATE RODEO ASSOCIATION