Kendall County Junior Livestock Associat

Nonprofit profile at a glance

EIN
746076830
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Boerne, TX, USA
Phone
8303318005
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development - Agricultural

Reported finances

Revenue
$36,800
Expenses
$100,453
Assets
$411,148
Liabilities
$0

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

Leadership & pay

32 people listed

Executive titles in this filing

  • WAYNE ZOELLER (VICE PRESIDENT)
  • JOE LOZANO (PRESIDENT)
  • KRIS PRESSLER (VICE PRESIDENT)

People named in this filing

  • WAYNE ZOELLER (VICE PRESIDENT)
  • JOE LOZANO (PRESIDENT)
  • BRITTNI CROSS (DIRECTOR)

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 mission of the kendall county junior livestock association is to encourage and promote agriculture, horticulture and livestock education and related industrial interests in the young citizens of kendall county, Texas while promoting academic excellance, entrepreneurship and careers in the agricultural industry.

What it reported doing in 2024

The kendall county junior livestock association programs currently include (1) support of the kendall county 4-h clubs and the future farmers of america, (2) sponsorship of youth livestock projects such as steers, heifers, market lambs, goats, swine and poultry, (3) promote youth agriculture education through youth participation in agriculture projects, (4) sponsorship of the kendall county junior livestock show (held in january of each year) and other youth livestock projects and activities, (5) to develop and fund new programs to serve the youth community within the greater kendall county area as the need arises, (6) to provide community facilities that will be used to improve agriculture, horticulture and the livestock industry, to promote economic, environmental, recreational and human services

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 88
  • Accountability: 88
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -173%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 4.09; rating input score 46; 46th 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: 4% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 32 of 32 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $100K in reported program spending
  • Leadership: top reported pay $0 · 32 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.