Civic Intelligence

District 7 High School Rodeo

EIN 82-0451127 • 501(c)3 • Rexburg, ID

Profile

To promote and develop good horsemanship and sportsmanship in the community youth through the sport of rodeo.

2035 East 200 NorthRexburg, ID 83440

www.d7ihsra.com

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.20x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.10x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

34th percentile

-6.3%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$4,650

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

65th percentile

7.5%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

45th percentile

-7.1%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$96,001

Up $6,664 (+7.5%) from 2024

Liabilities

Up

$18,800

Up $18,800 from 2024

Net Assets

Down

$77,201

Down $12,136 (-14%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin34th percentile

Revenue

Down

$192,664

Down $14,736 (-7.1%) from 2024

Expenses

Down

$204,800

Down $4,349 (-2.1%) from 2024

Net Income

Down

-$12,136

Down $10,387 (-594%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$200K$150K$100K$50K$0Assets 2008: $104,103Liabilities 2008: $02008Assets 2009: $126,820Liabilities 2009: $02009Assets 2010: $117,780Liabilities 2010: $02010Assets 2011: $104,978Liabilities 2011: $02011Assets 2012: $89,309Liabilities 2012: $02012Assets 2013: $89,123Liabilities 2013: $0Net Assets 2013: $89,1232013Assets 2014: $98,957Liabilities 2014: $0Net Assets 2014: $98,9572014Assets 2015: $111,406Liabilities 2015: $0Net Assets 2015: $111,4062015Assets 2016: $145,257Liabilities 2016: $0Net Assets 2016: $145,2572016Assets 2017: $164,095Liabilities 2017: $0Net Assets 2017: $164,0952017Assets 2018: $181,436Liabilities 2018: $10,119Net Assets 2018: $171,3172018Assets 2019: $131,972Liabilities 2019: $0Net Assets 2019: $131,9722019Assets 2020: $105,245Liabilities 2020: $0Net Assets 2020: $105,2452020Assets 2021: $84,938Liabilities 2021: $0Net Assets 2021: $84,9382021Assets 2022: $86,515Liabilities 2022: $0Net Assets 2022: $86,5152022Assets 2023: $91,086Liabilities 2023: $0Net Assets 2023: $91,0862023Assets 2024: $89,337Liabilities 2024: $0Net Assets 2024: $89,3372024Assets 2025: $96,001Liabilities 2025: $18,800Net Assets 2025: $77,2012025

Highlighted filing

2025

Assets$96,001
Liabilities$18,800
Net Assets$77,201
Open 2025 Filing

Operations Trend

Revenue Growth45th percentile

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

$300K$200K$100K$0-$100KRevenue 2008: $131,204Expenses 2008: $108,599Net Income 2008: $22,6052008Revenue 2009: $129,044Expenses 2009: $106,327Net Income 2009: $22,7172009Revenue 2010: $114,747Expenses 2010: $123,787Net Income 2010: -$9,0402010Revenue 2011: $121,737Expenses 2011: $134,539Net Income 2011: -$12,8022011Revenue 2012: $122,963Expenses 2012: $138,632Net Income 2012: -$15,6692012Revenue 2013: $153,677Expenses 2013: $153,863Net Income 2013: -$1862013Revenue 2014: $191,615Expenses 2014: $181,781Net Income 2014: $9,8342014Revenue 2015: $176,824Expenses 2015: $164,375Net Income 2015: $12,4492015Revenue 2016: $219,627Expenses 2016: $185,776Net Income 2016: $33,8512016Revenue 2017: $215,334Expenses 2017: $196,496Net Income 2017: $18,8382017Revenue 2018: $218,291Expenses 2018: $211,069Net Income 2018: $7,2222018Revenue 2019: $153,073Expenses 2019: $192,418Net Income 2019: -$39,3452019Revenue 2020: $136,057Expenses 2020: $162,784Net Income 2020: -$26,7272020Revenue 2021: $153,203Expenses 2021: $173,510Net Income 2021: -$20,3072021Revenue 2022: $185,540Expenses 2022: $183,963Net Income 2022: $1,5772022Revenue 2023: $201,417Expenses 2023: $196,846Net Income 2023: $4,5712023Revenue 2024: $207,400Expenses 2024: $209,149Net Income 2024: -$1,7492024Revenue 2025: $192,664Expenses 2025: $204,800Net Income 2025: -$12,1362025

Highlighted filing

2025

Revenue$192,664
Expenses$204,800
Net Income-$12,136
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$96,001
Liabilities
$18,800
Net assets
$77,201
Revenue
$192,664
Expenses
$204,800
Net income
-$12,136
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.96$0.19$0.77$1.93$2.05$0.12
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.00$0.89$2.07$2.09$0.02
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.00$0.91$2.01$1.97$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$1.86$1.84$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$1.53$1.74$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$1.36$1.63$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.00$1.32$1.53$1.92$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.10$1.71$2.18$2.11$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$2.15$1.96$0.19
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.00$1.45$2.20$1.86$0.34
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$1.77$1.64$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$1.92$1.82$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$1.54$1.54$0.00
2012Summary only. Only limited summary data is available for this year.$0.89$0.00$1.23$1.39$0.16
2011Summary only. Only limited summary data is available for this year.$1.05$0.00$1.22$1.35$0.13
2010Summary only. Only limited summary data is available for this year.$1.18$0.00$1.15$1.24$0.09
2009Summary only. Only limited summary data is available for this year.$1.27$0.00$1.29$1.06$0.23
2008Summary only. Only limited summary data is available for this year.$1.04$0.00$1.31$1.09$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 23, 2026
Return Version
2025v4.0
Gross Receipts
$226,614
Mission and Program Overview

Mission

To promote and develop good horsemanship and sportsmanship in the community youth through the sport of rodeo.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$73,150$79,126▲ $5,976
Savings and Temporary Cash Investments$16,187$16,875▲ $688
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$89,337$96,001▲ $6,664
Other Assets Total-$0-
Liabilities
Other Liabilities-$18,800-
Total Liabilities$0$18,800▲ $18,800
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$89,337$77,201▼ $12,136
Total Net Assets Fund Balance$89,337$77,201▼ $12,136
Total Liabilities and Net Assets / Fund Balance$89,337$96,001▲ $6,664
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleBaseTotal
Darcy SkaarAssociation Sec$4,650$4,650
Jamie PalmerRodeo Secretary$2,625$2,625

Board Members and Trustees

NameTitle
Joe SlagowskiPresident
David VarelaVice President
Preston SkaarVice President
Andy SherfeyDirector
Ange WebsterDirector
Braiden MortonDirector
Cammy SherfeyDirector
Cj HutchensDirector
Dallas OsburnDirector
Jared GriffethDirector
Jason WinegarDirector
Jed JacobsDirector
John WardDirector
Kyle KlinglerDirector
Lane HutchingsDirector
Mckenzie BrowerDirector
Nicole NordstromDirector
Shawnia TonksDirector
Dan MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$135,195
Program Service Revenue
$80,956
Investment Income
$863
Other Revenue
$-24,350
All Other Contributions
$109,442
Change in Net Assets
$-12,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,375
Salaries, Compensation, and Employee Benefits$7,275
Grants and Similar Amounts Paid$6,150
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$92,839--$92,839
Other Expenses$9,724$13,660-$9,724
Current Officers, Directors, Trustees, and Key Employees-$7,275-$7,275
Occupancy$7,100--$7,100
Grants to Domestic Individuals$6,150--$6,150
Fees for Services Accounting-$6,047-$6,047
Insurance-$4,759-$4,759
All Other Expenses$2,264$2,076-$4,340
Fees for Services Management-$3,500-$3,500
Information Technology-$3,090-$3,090
Travel$295--$295
Total Functional Expenses$164,393$40,407$0$204,800
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$33,950
Gaming Gross Income$9,600
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Trailer Tickets Payable$18,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 A, Line 5

“Board member used organization funds designated for program purposes for personal use. During the calendar year 2025, the amount of funds diverted is currently estimated to be $13,660. The organization is currently working on a plan of action regarding the amount.”

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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

FORM 990, PARK VI, SECTION C, LINE 19:

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
District 7 High School Rodeo
EIN
82-0451127
Phone
2082214469
Address
PO BOX 321, RIGBY, ID 83442

Signing Officer

Name
Joe Slagowski
Title
President
Signed
2026-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Slagowski
Formed
1993
Legal Domicile
Id
Voting Board Members
21
Independent Board Members
6
Employees
0
Volunteers
150

Preparer

Firm
Rudd & Company Pllc
Address
490 FIRST AMERICAN CIR, REXBURG, ID 83440
Preparer
Brent Walker CPA
Phone
2083563677
Supplemental Narrative

Additional Explanations

FORM 990, PARK VI, SECTION B, LINE 11B:

“The 990 shall be reviewed by the president prior to being signed and filed.”

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

“SPORT OF RODEO”

Raw XML AppendixShowing 400 of 542 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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IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0109442
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02076
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02264
IRS990/AllOtherExpensesGrp/TotalAmt04340
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IRS990/BooksInCareOfDetail/PhoneNum02088818107
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 321
IRS990/BooksInCareOfDetail/USAddress/CityNm0RIGBY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0834420321
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IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07275
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IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0135195
IRS990/CYGrantsAndSimilarPaidAmt06150
IRS990/CYInvestmentIncomeAmt0863
IRS990/CYOtherExpensesAmt0191375
IRS990/CYOtherRevenueAmt0-24350
IRS990/CYProgramServiceRevenueAmt080956
IRS990/CYRevenuesLessExpensesAmt0-12136
IRS990/CYSalariesCompEmpBnftPaidAmt07275
IRS990/CYTotalExpensesAmt0204800
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0192664
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0SEASON OF HIGH SCHOOL RODEOS WITH EVENTS INCLUDING BAREBACK RIDING, SADDLE BRONC RIDING, BULL RIDING, TIE DOWN ROPING, STEER WRESTLING, BREAKAWAY ROPING, GOAT TYING, BARREL RACING, POLE BENDING, TEAM ROPING, BOYS COW CUTTING, & GIRLS COW CUTTING.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
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IRS990/ExpenseAmt0158243
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt092839
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt0ASSOCIATION SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt1RODEO SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17President
IRS990/Form990PartVIISectionAGrp/TitleTxt18Vice President
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