Western Junior Livestock Show Assoc
Nonprofit profile at a glance
- EIN
- 237227374
- IRS 990-EZ coverage
- 2010–2013
- Forms available
- Form 990-EZ 2013
- Location
- Owanka, SD, USA
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Youth Development - Agricultural
Reported finances
- Revenue
- $40,672
- Expenses
- $22,829
- Assets
- $418,166
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- MAURICE LEMKE (PRESIDENT)
- ANGELA KINSLAY (VICE PRESIDENT)
People named in this filing
- MAURICE LEMKE (PRESIDENT)
- ANGELA KINSLAY (VICE PRESIDENT)
- JACKIE MAUDE (SECRETARYMANAGER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Produce a livestock show
What it reported doing in 2013
Produce a livestock show in conjunction with the national 4-h program and provide youth with experience in judging exhibiting and sales
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 total spending goes to programs.
Rating breakdown
- Financial Efficiency: 14
- Transparency & Controls: 82
- Sustainability: 87
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 7.9%; rating input score 8
- Program expense ratio: 25.2%; rating input score 25
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 43.9%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 18.32; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: -20.2% per year; rating input score 0; 24th percentile among comparable filings
- Revenue growth: 0.1% per year; rating input score 100; 54th percentile among comparable filings
- Asset growth: 8.8% per year; rating input score 100; 68th percentile among comparable filings
Details
- Where the money goes: 7.9% of revenue deployed · 25.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $6K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2010 to 2013
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 8/100.
- High — Financial Efficiency: Program expense ratio scored 25/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.