Civic Intelligence

Polk County Youth Rodeo Association Inc

EIN 74-1886511 • 501(c)3 • Livingston, TX

Profile

To provide an arena for area youth western culture social activities. Rodeo and play-day activities centered around agricultural products, ranching, and other related activities.

P O Box 7Livingston, TX 77351

pcyratx-my-free.website/YOUTH-RODEO

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

31st percentile

-9.0%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

50th percentile

-2.1%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-23%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$174,977

Down $3,743 (-2.1%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$174,977

Down $3,743 (-2.1%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin31st percentile

Revenue

Down

$41,434

Down $12,281 (-23%) from 2023

Expenses

Up

$45,177

Up $16,687 (+59%) from 2023

Net Income

Down

-$3,743

Down $28,968 (-115%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2010: $31,023Liabilities 2010: $02010Assets 2011: $37,640Liabilities 2011: $02011Assets 2012: $35,802Liabilities 2012: $02012Assets 2013: $29,328Liabilities 2013: $02013Assets 2014: $49,152Liabilities 2014: $02014Assets 2015: $24,653Liabilities 2015: $02015Assets 2016: $32,104Liabilities 2016: $02016Assets 2017: $33,722Liabilities 2017: $0Net Assets 2017: $33,7222017Assets 2018: $54,551Liabilities 2018: $0Net Assets 2018: $54,5512018Assets 2019: $108,446Liabilities 2019: $0Net Assets 2019: $108,4462019Assets 2020: $115,583Liabilities 2020: $0Net Assets 2020: $115,5832020Assets 2021: $127,015Liabilities 2021: $0Net Assets 2021: $127,0152021Assets 2022: $153,495Liabilities 2022: $0Net Assets 2022: $153,4952022Assets 2023: $178,720Net Assets 2023: $178,7202023Assets 2024: $174,977Net Assets 2024: $174,9772024

Highlighted filing

2024

Assets$174,977
Liabilities-
Net Assets$174,977
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2010: $19,379Expenses 2010: $10,909Net Income 2010: $8,4702010Revenue 2011: $18,414Expenses 2011: $11,797Net Income 2011: $6,6172011Revenue 2012: $9,528Expenses 2012: $11,366Net Income 2012: -$1,8382012Revenue 2013: $8,827Expenses 2013: $15,301Net Income 2013: -$6,4742013Revenue 2014: $37,724Expenses 2014: $17,900Net Income 2014: $19,8242014Revenue 2015: -$7,974Expenses 2015: $16,525Net Income 2015: -$24,4992015Revenue 2016: $16,947Expenses 2016: $9,496Net Income 2016: $7,4512016Revenue 2017: $31,069Expenses 2017: $29,451Net Income 2017: $1,6182017Revenue 2018: $43,222Expenses 2018: $22,393Net Income 2018: $20,8292018Revenue 2019: $66,030Expenses 2019: $12,135Net Income 2019: $53,8952019Revenue 2020: $70,245Expenses 2020: $63,108Net Income 2020: $7,1372020Revenue 2021: $29,993Expenses 2021: $18,561Net Income 2021: $11,4322021Revenue 2022: $51,875Expenses 2022: $25,395Net Income 2022: $26,4802022Revenue 2023: $53,715Expenses 2023: $28,490Net Income 2023: $25,2252023Revenue 2024: $41,434Expenses 2024: $45,177Net Income 2024: -$3,7432024

Highlighted filing

2024

Revenue$41,434
Expenses$45,177
Net Income-$3,743
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$174,977
Liabilities
-
Net assets
$174,977
Revenue
$41,434
Expenses
$45,177
Net income
-$3,743
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.75$1.75$0.41$0.45$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.79$1.79$0.54$0.28$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.52$0.25$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.30$0.19$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.70$0.63$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.66$0.12$0.54
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.43$0.22$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.31$0.29$0.02
2016Summary only. Only limited summary data is available for this year.$0.32$0.00$0.17$0.09$0.07
2015Summary only. Only limited summary data is available for this year.$0.25$0.00$0.08$0.17$0.24
2014Summary only. Only limited summary data is available for this year.$0.49$0.00$0.38$0.18$0.20
2013Summary only. Only limited summary data is available for this year.$0.29$0.00$0.09$0.15$0.06
2012Summary only. Only limited summary data is available for this year.$0.36$0.00$0.10$0.11$0.02
2011Summary only. Only limited summary data is available for this year.$0.38$0.00$0.18$0.12$0.07
2010Summary only. Only limited summary data is available for this year.$0.31$0.00$0.19$0.11$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$143,510
Mission and Program Overview

Mission

Provide arena for youth rodeo & ag proj

To provide an arena for area youth western culture social activities. Rodeo and play-day activities centered around agricultural products, ranching, and other related activities.

Program Services

DescriptionGrantsExpenses
TO PROVIDE AN ARENA FOR AREA YOUTH WESTERN CULTURE SOCIAL ACTIVITIES. RODEO AND PLAY-DAY ACTIVITIES CENTERED AROUND AGRICULTURAL PRODUCTS, RANCHING, AND OTHER RELATED ACTIVITIES.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BOBBY STEPHENSPresident-$0--
PATTY OAKLEYVice President-$0--
EARLINE McLEODSecretary-$0--
JULLIE BERGMANTreasurer-$0--
LILLI DEFORDDirector-$0--
TEDDY SALINASDirector-$0--
LIZ COMPTONDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rodeo$88,997$88,997$61,915$27,082
Playdays$39,830$39,830$19,622$20,208
Total Events$142,993$142,993$102,076$40,917
Filing and Contact Details

Filer

Filer Name
Polk County Youth Rodeo Association Inc
EIN
74-1886511
Phone
9363275323
Address
P O BOX 7, LIVINGSTON, TX 77351

Signing Officer

Name
Jullie Bergman
Title
Treasurer
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Ijaz & Company CPA Firm LLC
Address
409 Yaupon Ave, Livingston, TX 77351
Preparer
Nouman Ijaz
Phone
9363290500
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $4464”

Other Expenses.1007

“Conferences, Conventions, and Meetings $3722”

Other Expenses.1009

“Depreciation $5632”

Other Expenses.1012

“Insurance $1452”

Other Assets.1003

“Machinery and Equipment - Beginning $66279 Machinery and Equipment - Ending $64203”

Page 1, J Tax Exempt Status

“The association's tax exempt status was previously a 501(c)(4). The association filed a form 1023 in 2018 to request exempt status under 501(c)(3). It was granted 501(c)(3) status effective october 5, 2018.”

Raw XML Appendix165 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum09363275323
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 7
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LIVINGSTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd077351
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0112441
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0110774
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3743
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0178720
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0174977
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IRS990EZ/GrossReceiptsAmt0143510
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0517
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0178720
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0174977
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0178720
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0174977
IRS990EZ/OccupancyRentUtltsAndMaintAmt026009
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BOBBY STEPHENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PATTY OAKLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2EARLINE McLEOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JULLIE BERGMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LILLI DEFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TEDDY SALINAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LIZ COMPTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt066279
IRS990EZ/OtherAssetsTotalDetail/EOYAmt064203
IRS990EZ/OtherExpensesTotalAmt015270
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE AN ARENA FOR AREA YOUTH WESTERN CULTURE SOCIAL ACTIVITIES. RODEO AND PLAY-DAY ACTIVITIES CENTERED AROUND AGRICULTURAL PRODUCTS, RANCHING, AND OTHER RELATED ACTIVITIES.
IRS990EZ/PrintingPublicationsPostageAmt03898
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE AN ARENA FOR AREA YOUTH WESTERN CULTURE SOCIAL ACTIVITIES. RODEO AND PLAY-DAY ACTIVITIES CENTERED AROUND AGRICULTURAL PRODUCTS, RANCHING, AND OTHER RELATED ACTIVITIES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0102076
IRS990EZ/SpecialEventsNetIncomeLossAmt040917
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt045177
IRS990EZ/TotalRevenueAmt041434
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0PCYRATX-MY-FREE.WEBSITE/YOUTH-RODEO
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010959
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010959
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt010959
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010959
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010959
IRS990ScheduleA/TotalSupportAmt010959
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0102076
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RODEO
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PLAYDAYS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt088997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt039830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt014166
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0142993
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt088997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt039830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt014166
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt040917
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt020539
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0102076
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt061915
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt019622
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $4464
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, Conventions, and Meetings $3722
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $5632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $1452
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Machinery and Equipment - Beginning $66279 Machinery and Equipment - Ending $64203
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION'S TAX EXEMPT STATUS WAS PREVIOUSLY A 501(C)(4). THE ASSOCIATION FILED A FORM 1023 IN 2018 TO REQUEST EXEMPT STATUS UNDER 501(C)(3). IT WAS GRANTED 501(C)(3) STATUS EFFECTIVE OCTOBER 5, 2018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PAGE 1, J TAX EXEMPT STATUS
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULLIE BERGMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POLK COUNTY YOUTH RODEO ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0POLK
ReturnHeader/Filer/EIN0741886511
ReturnHeader/Filer/PhoneNum09363275323
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 7
ReturnHeader/Filer/USAddress/CityNm0LIVINGSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077351
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0992595806
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ijaz & Company CPA Firm LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0409 Yaupon Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Livingston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077351
ReturnHeader/PreparerPersonGrp/PhoneNum09363290500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nouman Ijaz
ReturnHeader/ReturnTs02025-11-14T07:50:35-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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