SPOONER RODEO COMMITTEE INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

ROBERT LEMOINE

Phone

7156352169

Tax Period

2024-10-01 to 2025-09-30

SPOONER RODEO COMMITTEE INC, founded in 1993, is a small nonprofit that reported $433K in total revenue in fiscal year 2024.

Mission

PROMOTE THE AMERICAN COWBOY HERITAGE, MAINTAIN FAIRGROUNDS, AND PROMOTE SCHOLARSHIPS

Program Service Accomplishments

Program 1

Expenses: $442,319 Revenue: $431,173

PROMOTE THE AMERICAN COWBOY HERITAGE, MAINTAIN FAIRGROUNDS, AND PROMOTE SCHOLARSHIPS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $431,173

Investment Income $2,183

Other Revenue $0

TOTAL REVENUE $433,356

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $442,319

Other Expenses $442,319

TOTAL EXPENSES $442,319

Year-over-Year Comparison

	2024	2023	Change
Revenue	$433,356	$455,756	0.0%
Expenses	$442,319	$501,344	-0.1%
Net Income	$-8,963	$-45,588	-0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT LEMOINE	CHAIRMAN	1.00	Officer Director	$0	$0	$0
SUE COQUILETTE	TREASURER	1.00	Officer Director	$0	$0	$0
JOHN ENNIS	DIRECTOR	1.00	Director	$0	$0	$0
BRUCE BOSCH	DIRECTOR	1.00	Director	$0	$0	$0
AMY ERICKSON	DIRECTOR	1.00	Director	$0	$0	$0
CURTIS JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
WADE LEMOINE	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
KATE PECK	SECRETARY	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$433,356	$442,319	$176,771	$-8,963
2024	$455,756	$501,344	$185,662	$-45,588
2023	$447,605	$403,829	$231,250	$43,776
2022	$439,420	$375,963	$187,474	$63,457
2021	$295,541	$323,584	$124,017	$-28,043
2020	$100,313	$85,414	$152,060	$14,899
2019	$344,118	$312,502	$137,161	$31,616