District 7 High School Rodeo

Nonprofit profile at a glance

EIN
820451127
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Rigby, ID, USA
Phone
2082214469
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$192,664
Expenses
$204,800
Assets
$96,001
Liabilities
$18,800

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

Leadership & pay

21 people listed

Executive titles in this filing

  • JOE SLAGOWSKI (President)
  • PRESTON SKAAR (Vice President)
  • DAVID VARELA (Vice President)

Highest reported compensation

  • DARCY SKAAR (ASSOCIATION SEC): $4,650 total reported compensation
  • JAMIE PALMER (RODEO SECRETARY): $2,625 total reported compensation

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

Overview

Mission

To promote and develop good horsemanship and sportsmanship in the community youth through the sport of rodeo.

What it reported doing in 2025

Season of high school rodeos with events including bareback riding, saddle bronc riding, bull riding, tie down roping, steer wrestling, breakaway roping, goat tying, barrel racing, pole bending, team roping, boys cow cutting, & girls cow cutting.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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: 74
  • Transparency & Controls: 88
  • Accountability: 22
  • Sustainability: 23
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.4%; rating input score 85
  • Program expense ratio: 80.3%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 28.6%; rating input score 29; 17th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 85.4% of revenue deployed · 80.3% of spending went to programs
  • Governance: 6 of 21 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $164K in reported program spending
  • Leadership: top reported pay $5K · 21 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 29/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.