Dimmit County Junior Livestock Show Association Inc

Nonprofit profile at a glance

EIN
741949225
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2009
Location
Carrizo Springs, TX, USA
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fairs

Reported finances

Revenue
$568,159
Expenses
$596,194
Assets
$67,958
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DARREL EZELL (President)
  • JOSE URENDA (Vice President)

People named in this filing

  • DARREL EZELL (President)
  • JOSE URENDA (Vice President)
  • RACHEL MEANS (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the dimmit county junior livestock show association inc is charitable, educational, and scientific. The association shall instruct the public on agricultural matters by conducting annual public affairs and exhibits of livestock in connection with the annual livestock show.

What it reported doing in 2025

The dimmit county junior livestock show association inc, dcjlsa plans and coordinates the 4-h and ffa junior livestock show for dimmit county, Texas. The dcjlsa sets dates in agreement with the state of Texas show regulations and sets dates and times for the county livestock show. Dcjlsa assists the annual participants in preparation of the actual showing and judging of entries. Dcjls procures facilities, obtains any appropriate permits and insurance for the show. Dcjlsa helps in forming committees into the different animal and project show divisions to assist in coordinating the show. Dcjlsa obtains judges and assist in the subsequent premium sale of the 4-h & ffa exhibitors animals. It also assists the children exhibitors through the sale process, keeps records, collects and distributes sale proceeds to the children exhibitors.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 81
  • Accountability: 12
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.3%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 18.4% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.3% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $586K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.