Rockdale Fair Association

Nonprofit profile at a glance

EIN
741960179
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Rockdale, TX, USA
Phone
5124302767
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,486,098
Expenses
$1,414,348
Assets
$932,562
Liabilities
$5,712

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

Leadership & pay

31 people listed

Executive titles in this filing

  • JAMES BIRKHEAD (PRESIDENT)
  • MISSY CHRISTMANN (FUTURE PRESIDENT)

People named in this filing

  • JAMES BIRKHEAD (PRESIDENT)
  • CINDY HUGHES (VP)
  • KRIS MORELAND (VP)

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

To sponsor the rockdale fair and rodeo and the jubilee days and to provide youth activities in the rockdale and milam county, Texas area.to sponsor the youth rodeos, youth livestock auctions, pet shows for the youth in the area.

What it reported doing in 2025

Sponsor of rockdale fair and rodeo, youth livestock shows, jubilee days and activities and events

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 64
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94%; rating input score 94
  • Program expense ratio: 98.1%; rating input score 98
  • 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; 78th 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; 64th 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: 4.8%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 94% of revenue deployed · 98.1% of spending went to programs
  • Governance: 31 of 31 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $0 · 31 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 13 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.