Civic Intelligence

Guadalupe County Youth Livestock & Homemakers

990 • Fiscal year 2020 • EIN 16-1627400

May 01, 2019 to Apr 30, 2020 • Filed on Sep 14, 2020

P O Box 1400Seguin, TX 78156-1400

(210) 218-8051

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

93rd percentile

67%

Higher net margin than 93% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$300

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

89th percentile

109%

Faster asset growth than 89% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

95th percentile

152%

Faster revenue growth than 95% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$304,531

Up $159,019 (+109%) from 2019

Net Assets

Up

$304,531

Up $159,019 (+109%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$236,073

Up $142,365 (+152%) from 2019

Expenses

Up

$77,054

Up $12,324 (+19%) from 2019

Net Income

Up

$159,019

Up $130,041 (+449%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2012: $37,280Liabilities 2012: $0Net Assets 2012: $37,2802012Assets 2013: $25,128Liabilities 2013: $0Net Assets 2013: $25,1282013Assets 2014: $15,825Liabilities 2014: $0Net Assets 2014: $15,8252014Assets 2015: $43,622Liabilities 2015: $0Net Assets 2015: $43,6222015Assets 2016: $21,523Liabilities 2016: $0Net Assets 2016: $21,5232016Assets 2017: $79,899Liabilities 2017: $0Net Assets 2017: $79,8992017Assets 2018: $116,534Liabilities 2018: $0Net Assets 2018: $116,5342018Assets 2019: $145,512Liabilities 2019: $0Net Assets 2019: $145,5122019Assets 2020: $304,531Liabilities 2020: $0Net Assets 2020: $304,5312020Assets 2021: $351,403Liabilities 2021: $0Net Assets 2021: $351,4032021Assets 2022: $433,763Liabilities 2022: $0Net Assets 2022: $433,7632022Assets 2023: $465,126Liabilities 2023: $0Net Assets 2023: $465,1262023Assets 2024: $562,949Liabilities 2024: $0Net Assets 2024: $562,9492024Assets 2025: $575,877Liabilities 2025: $0Net Assets 2025: $575,8772025

Highlighted filing

2020

Assets$304,531
Liabilities$0
Net Assets$304,531

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $74,141Expenses 2012: $64,087Net Income 2012: $10,0542012Revenue 2013: $58,753Expenses 2013: $72,105Net Income 2013: -$13,3522013Revenue 2014: $61,362Expenses 2014: $70,665Net Income 2014: -$9,3032014Revenue 2015: $98,618Expenses 2015: $70,821Net Income 2015: $27,7972015Revenue 2016: $48,156Expenses 2016: $70,255Net Income 2016: -$22,0992016Revenue 2017: $121,103Expenses 2017: $62,727Net Income 2017: $58,3762017Revenue 2018: $100,906Expenses 2018: $64,271Net Income 2018: $36,6352018Revenue 2019: $93,708Expenses 2019: $64,730Net Income 2019: $28,9782019Revenue 2020: $236,073Expenses 2020: $77,054Net Income 2020: $159,0192020Revenue 2021: $124,243Expenses 2021: $77,373Net Income 2021: $46,8702021Revenue 2022: $175,511Expenses 2022: $93,151Net Income 2022: $82,3602022Revenue 2023: $115,457Expenses 2023: $84,094Net Income 2023: $31,3632023Revenue 2024: $194,538Expenses 2024: $96,713Net Income 2024: $97,8252024Revenue 2025: $137,327Expenses 2025: $124,399Net Income 2025: $12,9282025

Highlighted filing

2020

Revenue$236,073
Expenses$77,054
Net Income$159,019
Jump To
Filing Snapshot
Filing Period
May 1, 2019 to Apr 30, 2020
Signed
Sep 14, 2020
Return Version
2019v5.1
Gross Receipts
$252,792
Mission and Program Overview

Mission

The primary exempt purpose of this organization is to promote responsibility, leadership, and showmanship in area youths ages eight to eighteen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$145,512$304,531▲ $159,019
Cash and Non-Interest-Bearing Accounts$141,541$299,449▲ $157,908
Land, Buildings, and Equipment, Net$3,971$5,082▲ $1,111
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$145,512$304,531▲ $159,019
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$145,512$304,531▲ $159,019
Total Liabilities and Net Assets / Fund Balance$145,512$304,531▲ $159,019

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,082$25,064$30,146
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Debra ReileySecretaryPT$300$300

Board Members and Trustees

NameTitle
Janice GangawerHomemaking Chairman
Dustin MorgenrothPresident
Barbara LackeyHomemaking Vice Chairman
Jason MooneyVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$27,345
Program Service Revenue
$201,610
Investment Income
$1
Other Revenue
$7,117
All Other Contributions
$9,257
Change in Net Assets
$159,019
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,254
Grants and Similar Amounts Paid$4,500
Salaries, Compensation, and Employee Benefits$300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$16,987--$16,987
Occupancy$7,496--$7,496
Office Expenses$6,520--$6,520
Grants to Domestic Individuals$4,500--$4,500
Fees for Services Accounting-$2,000-$2,000
Depreciation Depletion$1,132--$1,132
Current Officers, Directors, Trustees, and Key Employees$300--$300
Other Expenses$38,095$24-$24
Total Functional Expenses$75,030$2,024$0$77,054
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,836
Fundraising Direct Expenses$16,719
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$36,924$23,836$1,674$22,162
Total Events$36,924$23,836$16,719$7,117
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is provided to the presdient for approval prior to filing with the irs. The board reviews form 990 together.

Form 990, Part VI, Section C, Line 18

Governing documents are available to interested parties on request.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to interested parties on request.

Filing and Contact Details

Filer

Filer Name
Guadalupe County Youth
EIN
16-1627400
Phone
2102188051
Address
P O BOX 1400, SEGUIN, TX 78156-1400

Signing Officer

Name
Dustin Morgenroth
Title
President
Phone
2102188051
Signed
2020-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Morgenroth
Formed
2008
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
200

Preparer

Firm
Kimberly a Illhardt CPA LLC
Address
212 S CROCKETT ST, SEGUIN, TX 78155
Preparer
Kimberly a Illhardt
Phone
8303792460
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Auctioneer and judges: program service expenses 7,547. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,547. Security: program service expenses 1,260. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,260. Audio visual and photographer : program service expenses 8,180. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,180.

Raw XML Appendix395 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0252791
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0107273
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0112310
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0131897
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt059920
IRS990ScheduleA/Total509Grp/TotalAmt0664191
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0252792
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0107278
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0112315
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0131902
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt059925
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0664212
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05082
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025064
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030146
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05082
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt06150
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt06150
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt013088
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt013088
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016719
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0800
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0800
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03740
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036924
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036924
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023836
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023836
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07117
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt01055
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01674
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01674
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03300
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03300
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE PRESDIENT FOR APPROVAL PRIOR TO FILING WITH THE IRS. THE BOARD REVIEWS FORM 990 TOGETHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE TO INTERESTED PARTIES ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO INTERESTED PARTIES ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AUCTIONEER AND JUDGES: PROGRAM SERVICE EXPENSES 7,547. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,547. SECURITY: PROGRAM SERVICE EXPENSES 1,260. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,260. AUDIO VISUAL AND PHOTOGRAPHER : PROGRAM SERVICE EXPENSES 8,180. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,180.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0304531
IRS990/TotalAssetsGrp/BOYAmt0145512
IRS990/TotalAssetsGrp/EOYAmt0304531
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt027345
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02024
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt075030
IRS990/TotalFunctionalExpensesGrp/TotalAmt077054
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0145512
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0304531
IRS990/TotalOtherCompensationAmt0300
IRS990/TotalProgramServiceExpensesAmt075030
IRS990/TotalProgramServiceRevenueAmt0201610
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07118
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0201610
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236073
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0304531
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0SEGUIN
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.GCYS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DUSTIN MORGENROTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02102188051
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GUADALUPE COUNTY YOUTH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LIVESTOCK AND HOMEMAKERS SHOW
ReturnHeader/Filer/BusinessNameControlTxt0GUAD
ReturnHeader/Filer/EIN0161627400
ReturnHeader/Filer/PhoneNum02102188051
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 1400
ReturnHeader/Filer/USAddress/CityNm0SEGUIN
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.190.193.110
ReturnHeader/FilingSecurityInformation/IPDt02020-09-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:23:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472626496
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIMBERLY A ILLHARDT CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0212 S CROCKETT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEGUIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078155
ReturnHeader/PreparerPersonGrp/PhoneNum08303792460
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY A ILLHARDT
ReturnHeader/ReturnTs02020-09-15T08:55:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-05-01
ReturnHeader/TaxPeriodEndDt02020-04-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.76$0.00$5.76$1.37$1.24$0.13
2024Detailed filing. Detailed filing data is available for this year.$5.63$0.00$5.63$1.95$0.97$0.98
2023Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$1.15$0.84$0.31
2022Detailed filing. Detailed filing data is available for this year.$4.34$0.00$4.34$1.76$0.93$0.82
2021Detailed filing. Detailed filing data is available for this year.$3.51$0.00$3.51$1.24$0.77$0.47
2020Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$2.36$0.77$1.59
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.94$0.65$0.29
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.01$0.64$0.37
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$1.21$0.63$0.58
2016Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.48$0.70$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.99$0.71$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.61$0.71$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.00$0.25$0.59$0.72$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.74$0.64$0.10