Youth Rodeo Association

Nonprofit profile at a glance

EIN
760171890
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Bellville, TX, USA
Phone
2814452070
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$12,606
Expenses
$33,766
Assets
$98,044
Liabilities
$155

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

Leadership & pay

5 people listed

Executive titles in this filing

  • LANDON EHLINGER (PRESIDENT)
  • DOUG BASS (VICE PRESIDENT)
  • JESSE BYLER (VICE PRESIDENT)

Highest reported compensation

  • MARY JANE MEYER (SECRETARY): $37,312 total reported compensation
  • REBECCA LUEDKE (TREASURER): $3,000 total reported compensation

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

Overview

Mission

Teach and organize rodeos for youth members.

What it reported doing in 2024

Scholarships to deserving and needy recipients.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 24
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.8%; rating input score 36
  • Program expense ratio: 13.3%; rating input score 13
  • 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: 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -167.9%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 2.9; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 119.4%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 35.8% of revenue deployed · 13.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $37K · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 36/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.