Pecan Classic

Legal name: Guadalupe Valley Pecan Classic

Nonprofit profile at a glance

EIN
742859309
IRS 990 coverage
2022–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-N 2020
Location
Marion, TX, US
Phone
(210) 296-4093
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$264,728
Expenses
$307,828
Assets
$314,036
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • HOLLY P GARZA (VICE PRESIDENT)
  • TRAY GARZA (PRESIDENT)

People named in this filing

  • CORI GARZA (SECRETARY)
  • HOLLY P GARZA (VICE PRESIDENT)
  • TRAY GARZA (PRESIDENT)

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 Guadalupe Valley Pecan Classic continues to support the youth of Guadalupe County by purchasing animals and adding onto projects at the Guadalupe County Youth Livestock and Homemakers Show each year. GVPC strives to make a positive difference in the lives of students by supporting their development in leadership, personal growth, and career success in agriculture.

What it reported doing in 2025

The guadalupe county and the la vernia youth shows are organizations that are for youth from ffa (future farmers of america) and 4-h to show animals they have raised. The animals are jusged and champions are declared. All types of farm animals are entered - goats, sheep, rabbits, turkeys, broilers, lamb, swine, and steers. Of all groups, hundreds of children participate. The lessons learned by the youth are many. Responsibility is a key one. The animals raised rely on the youth to provide nutrition and daily care. Caring for animals teaches the importance of consistency and attention to detail. The youth produce their animals with an exact amount of feed, exercise, and grooming to ensure the animal is looking its best. Personal values. Through the long hours, the youth learn the value of hard work and how it helps them achieve their goals. Working with animals teaches them patience and how to be compassionate. Competition and sportsmanship, the show ring does this. Competition teaches resilience and perseverance which prepares the youth for real-life situations. Finances. The youth learn the value of money and keeping track of costs. This will be a valuable skill when the youth reaches adulthood.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 87
  • Accountability: 70
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 72.1%; rating input score 72
  • Fundraising efficiency: $0.06 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.8%; rating input score 99; 61st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -16.3%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: -17.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -8.3% per year; rating input score 0; 7th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 83.8% of revenue deployed · 72.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $222K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.