Civic Intelligence

Valley Girls Barrel Racing Asn

EIN 93-1077620 • 501(c)4 • Athena, OR

Profile

To Provide an environment for safe family oriented competition in barrel racing and other Equine competitive events.

PO Box 746Athena, OR 97813

www.vgbra.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.00x

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

38th percentile

0.3%

Higher net margin than 38% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

45th percentile

1.8%

Faster asset growth than 45% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-1.9%

Faster revenue growth than 33% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$131,762

Up $2,328 (+1.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$131,762

Up $2,328 (+1.8%) from 2023

Revenue

Down

$714,546

Down $13,746 (-1.9%) from 2023

Expenses

Down

$712,218

Down $14,043 (-1.9%) from 2023

Net Income

Up

$2,328

Up $297 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $51,755Liabilities 2010: $0Net Assets 2010: $51,7552010Assets 2011: $62,652Liabilities 2011: $0Net Assets 2011: $62,6522011Assets 2012: $46,857Liabilities 2012: $0Net Assets 2012: $46,8572012Assets 2013: $62,641Liabilities 2013: $0Net Assets 2013: $62,6412013Assets 2014: $45,680Liabilities 2014: $0Net Assets 2014: $45,6802014Assets 2015: $50,565Liabilities 2015: $0Net Assets 2015: $50,5652015Assets 2016: $42,156Liabilities 2016: $0Net Assets 2016: $42,1562016Assets 2017: $37,894Liabilities 2017: $0Net Assets 2017: $37,8942017Assets 2018: $56,554Liabilities 2018: $0Net Assets 2018: $56,5542018Assets 2019: $67,771Liabilities 2019: $0Net Assets 2019: $67,7712019Assets 2020: $155,327Liabilities 2020: $0Net Assets 2020: $155,3272020Assets 2021: $130,667Liabilities 2021: $0Net Assets 2021: $130,6672021Assets 2022: $127,403Liabilities 2022: $0Net Assets 2022: $127,4032022Assets 2023: $129,434Liabilities 2023: $0Net Assets 2023: $129,4342023Assets 2024: $131,762Liabilities 2024: $0Net Assets 2024: $131,7622024

Highlighted filing

2024

Assets$131,762
Liabilities$0
Net Assets$131,762

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $255,721Expenses 2010: $238,897Net Income 2010: $16,8242010Revenue 2011: $285,215Expenses 2011: $274,318Net Income 2011: $10,8972011Expenses 2012: $303,5262012Expenses 2013: $326,9662013Revenue 2014: $336,713Expenses 2014: $353,674Net Income 2014: -$16,9612014Revenue 2015: $350,007Expenses 2015: $345,122Net Income 2015: $4,8852015Revenue 2016: $353,522Expenses 2016: $361,931Net Income 2016: -$8,4092016Revenue 2017: $387,321Expenses 2017: $391,583Net Income 2017: -$4,2622017Revenue 2018: $281,082Expenses 2018: $262,422Net Income 2018: $18,6602018Revenue 2019: $283,074Expenses 2019: $271,857Net Income 2019: $11,2172019Revenue 2020: $132,669Expenses 2020: $45,113Net Income 2020: $87,5562020Revenue 2021: $582,909Expenses 2021: $607,569Net Income 2021: -$24,6602021Revenue 2022: $611,215Expenses 2022: $614,479Net Income 2022: -$3,2642022Revenue 2023: $728,292Expenses 2023: $726,261Net Income 2023: $2,0312023Revenue 2024: $714,546Expenses 2024: $712,218Net Income 2024: $2,3282024

Highlighted filing

2024

Revenue$714,546
Expenses$712,218
Net Income$2,328

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$7.15$7.12$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$7.28$7.26$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$6.11$6.14$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$5.83$6.08$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$1.33$0.45$0.88
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$2.83$2.72$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$2.81$2.62$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$3.87$3.92$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$3.54$3.62$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$3.50$3.45$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$3.37$3.54$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$3.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.00$0.47$3.04
2011Summary only. Only limited summary data is available for this year.$0.63$0.00$0.63$2.85$2.74$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$2.56$2.39$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 12, 2025
Return Version
2023v6.0
Gross Receipts
$714,546
Mission and Program Overview

Mission

To provide an environment for safe family oriented competition.

To Provide an environment for safe family oriented competition in barrel racing and other Equine competitive events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$129,434$131,762▲ $2,328
Savings and Temporary Cash Investments-$0-
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$129,434$131,762▲ $2,328
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$129,434$131,762▲ $2,328
Total Net Assets Fund Balance$129,434$131,762▲ $2,328
Total Liabilities and Net Assets / Fund Balance$129,434$131,762▲ $2,328
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jackie CulhamPresident
Judy FrazierVice President
Anna TowersDirector
Dana GreggDirector
Dusti CrenshawDirector
Kim KammenzindDirector
Mary Anne FrazierDirector
Rosie GallaherSecretary
Sue RuzickaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,655
Program Service Revenue
$708,839
Investment Income
$124
Other Revenue
$2,928
Change in Net Assets
$2,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$712,218
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$72,973--$72,973
Advertising$6,540--$6,540
Occupancy$5,653--$5,653
Office Expenses-$4,483-$4,483
Other Expenses$3,448--$3,448
Information Technology$2,600--$2,600
Fees for Services Accounting-$2,055-$2,055
Insurance-$1,205-$1,205
Travel-$706-$706
All Other Expenses$277$277-$554
Total Functional Expenses$703,492$8,726$0$712,218
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The Organization has members who pay annual dues.

Form 990, Part VI, Section A, Line 7A

The organization has a general membership who annually elect one or more members as officers of the governing body of the organization.

Form 990, Part VI, Section A, Line 7B

Some decisions of the governing body are required to be approved by the general membership on an annual basis.

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

The annual form 990 is reviewed by the board's treasurer priot to electronically filing the form 990 with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The governing board and the general membership annually review and discuss the conflict of interest policy.

Form 990, Part VI, Section C, Line 18

The form 990 tax return is available upon request

Form 990, Part VI, Section C, Line 19

All governing documents, policies and financial information are available upon request.

Filing and Contact Details

Filer

Filer Name
Valley Girls Barrel Racing Asn
EIN
93-1077620
Phone
5095221137
Address
PO Box 746, Athena, OR 97813

Signing Officer

Name
Sue Ruzicka
Title
Treasurer
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Ruzicka
Formed
1992
Legal Domicile
Or
Voting Board Members
20
Independent Board Members
20
Employees
0

Preparer

Firm
Patton & Associates LLC
Address
30 W Main Suite 306 - PO Box 947, WALLA WALLA, WA 99362
Preparer
Bradley C Patton
Phone
5095254200
Raw XML Appendix385 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/OtherRevenueMiscGrp/Desc0Annual Banquet
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02928
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02928
IRS990/OtherRevenueTotalAmt02928
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Sue Ruzicka
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/Desc0Autumn Daze
IRS990/ProgramServiceRevenueGrp/Desc1Barrel Daze
IRS990/ProgramServiceRevenueGrp/Desc2Barrel Daze - Futurity
IRS990/ProgramServiceRevenueGrp/Desc3Stallion Incentive Prog
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017226
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1358034
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt291050
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3242529
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017226
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1358034
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt291050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3242529
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03105
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt041
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0726261
IRS990/PYOtherRevenueAmt02290
IRS990/PYProgramServiceRevenueAmt0722856
IRS990/PYRevenuesLessExpensesAmt02031
IRS990/PYTotalExpensesAmt0726261
IRS990/PYTotalRevenueAmt0728292
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02328
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0708839
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization has members who pay annual dues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A GENERAL MEMBERSHIP WHO ANNUALLY ELECT ONE OR MORE MEMBERS AS OFFICERS OF THE GOVERNING BODY OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SOME DECISIONS OF THE GOVERNING BODY ARE REQUIRED TO BE APPROVED BY THE GENERAL MEMBERSHIP ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ANNUAL FORM 990 IS REVIEWED BY THE BOARD'S TREASURER PRIOT TO ELECTRONICALLY FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BOARD AND THE GENERAL MEMBERSHIP ANNUALLY REVIEW AND DISCUSS THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 TAX RETURN IS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0129434
IRS990/TotalAssetsEOYAmt0131762
IRS990/TotalAssetsGrp/BOYAmt0129434
IRS990/TotalAssetsGrp/EOYAmt0131762
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02655
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08726
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0703492
IRS990/TotalFunctionalExpensesGrp/TotalAmt0712218
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129434
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0131762
IRS990/TotalProgramServiceExpensesAmt0703492
IRS990/TotalProgramServiceRevenueAmt0708839
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0711891
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0714546
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0129434
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0131762
IRS990/TravelGrp/ManagementAndGeneralAmt0706
IRS990/TravelGrp/TotalAmt0706
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 746
IRS990/USAddress/CityNm0Athena
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097813
IRS990/VotingMembersGoverningBodyCnt020
IRS990/VotingMembersIndependentCnt020
IRS990/WebsiteAddressTxt0www.vgbra.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sue Ruzicka
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Valley Girls Barrel Racing Asn
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0931077620
ReturnHeader/Filer/PhoneNum05095221137
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 746
ReturnHeader/Filer/USAddress/CityNm0Athena
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097813
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452036694
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PATTON & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030 W Main Suite 306 - PO Box 947
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALLA WALLA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099362
ReturnHeader/PreparerPersonGrp/PhoneNum05095254200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bradley C Patton
ReturnHeader/ReturnTs02025-08-12T17:12:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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