San Joaquin Junior Show and Auction Council

Nonprofit profile at a glance

EIN
465461481
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Stockton, CA, USA
Phone
2099856245
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Fairs

Official website

Reported finances

Revenue
$3,299,720
Expenses
$3,197,472
Assets
$632,175
Liabilities
$0

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

Leadership & pay

27 people listed

Executive titles in this filing

  • JOSH HIATT (PRESIDENT)
  • JIM HEARN (VICE PRESIDENT)

Highest reported compensation

  • CHRISTINA SCHALLBERGER (CONTROLLER): $2,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide a venue for dedicated ffa and 4-h members to exhibit their vocation and livestock projects.

What it reported doing in 2024

The san joaquin junior livestock show and auction council (sjjsac) is proud to facilitate community-supported scholarships for our youth in san joaquin county. These scholarships are available to those students who meet the eligibility requirements to show at agfest (4-h, ffa, or registered independent), have completed an agriculture education scholarship application, and have entered and exhibited an agricultural project(s) for the current year of agfest. Once these three criteria are met, donors can then submit scholarships in the applicant's name and agfest will issue the total amount of donated funds in a check to the applicant. During 2024, 245 scholarships were awarded.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 84% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 94
  • Accountability: 81
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93%; rating input score 93
  • Program expense ratio: 96%; rating input score 96
  • 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: 99.9%; rating input score 100; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.1%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 10.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 93% of revenue deployed · 96% of spending went to programs
  • Governance: 19 of 20 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.1M in reported program spending
  • Leadership: top reported pay $2K · 27 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 3 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 45/100.