La Salle County Jr Livestock Show

Nonprofit profile at a glance

EIN
993044887
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Cotulla, TX, USA
Phone
8303171821
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal-Related N.E.C.

Reported finances

Revenue
$633,849
Expenses
$550,622
Assets
$83,227
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • DENNIS RAMIREZ (PRESIDENT)

People named in this filing

  • JACK ALBA (DIRECTOR)
  • RAUL AYALA (DIRECTOR)
  • ROY FRANKLIN (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 organization is to organize, host, and administer the la salle county junior livestock show and sale for the youth of la salle county who are members of the local 4-h and/or ffa clubs, as well as to support them with their animal projects and aid in their personal development.

What it reported doing in 2024

The la salle county jr. Livestock show planned activities are to organize, host, and administer the la salle county junior livestock show and sale for the youth of la salle county who are members of the local 4-h and/or ffa clubs. Additionally, the organization plans to support the local 4-h and ffa members with animal projects and to aid in the personal development of youth in la salle county. The organization sets the rules governing the junior livestock show, registers participants in the same, hosts the weigh-in and validation of livestock projects for the show, and ultimately, hosts the show and sale by auction of the livestock projects. After the sale, the organization will collect the donations from the buyers that will then be distributed to the exhibitors who sold projects in the sale.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 54
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 13.1%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 86.6% of revenue deployed · 99.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $549K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.