Kaufman County Junior Livestock Show Inc

Nonprofit profile at a glance

EIN
822466645
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Kaufman, TX, USA
Rating
90
Verdict
STRONG
Rating confidence
Standard
Sector
Youth Development - Agricultural

Official website

Reported finances

Revenue
$10,853
Expenses
$16,446
Assets
$136,548
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • TERRY EVANS (VICE-PRESIDENT)
  • DAVID CRAWFORD (VICE-PRESIDENT)
  • EMILY REYNOLDS (PRESIDENT)

People named in this filing

  • TERRY EVANS (VICE-PRESIDENT)
  • DAVID CRAWFORD (VICE-PRESIDENT)
  • EMILY REYNOLDS (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The objective of kaufman county junior livestock show, inc. Is to promote the interest and welfare of the agricultural youth in kaufman county.

What it reported doing in 2024

The kaufman county junior livestock show (kcjls) was held february 26 - march 1, 2024 and provided a venue for local youth to exhibit their livestock, creative talent, and agricultural mechanics projects. Students were able to auction their projects at the annual kcjls youth auction, that concluded the week long event. The organization held an annual bbq cookoff fundraiser during 2024. The proceeds provided funds to the organizations scholarship fund. Three scholarships of $1,250 each were awarded to local county youth students. On december 7, 2024, kcjls held an annual holiday classic livestock show to provide youth an opportunity to exhibit livestock projects. The proceeds provided funds for the annual kaufman county junior livestock show.

Operating model

Revenue model
Other-operating. 72% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

STRONG - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: $203.93 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: -51.5%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 8.3; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: -14.3% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.