Minidoka County 4H Ffa Livestock Sale Inc

Nonprofit profile at a glance

EIN
352270973
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Rupert, ID, USA
Phone
2084388400
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development - Agricultural

Reported finances

Revenue
$43,566
Expenses
$16,998
Assets
$168,081
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Greg Walton (President)
  • CARL VAN TASSELL (Vice President)

People named in this filing

  • MIKE BOTT (COMMITTEE MEMBE)
  • Tiffany Hartman (Secretary)
  • Beau Twiss (COMMITTEE MEMBE)

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

Facilitate 4-H Participants Livestock STOCK SALES

What it reported doing in 2025

4-H Progarm Livestock Stock Auction. This auction is held to sale livestock raised by participants to promote 4-H activity.

Operating model

Revenue model
Other-operating. 67% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 77
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.3%; rating input score 35
  • Program expense ratio: 88.6%; rating input score 89
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 61%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 9.89; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -3.2% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 55th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 35.3% of revenue deployed · 88.6% of spending went to programs
  • Governance: 0 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $15K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2012 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.