IDAHO JUNIOR HIGH DIVISION RODEO ASSOCIATION (EIN 464441219) - Form 990 Financial Analysis & Trantor Score

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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

2014

Legal Domicile

Principal Officer

CORT JONES

Phone

2083092663

Tax Period

2024-07-01 to 2025-06-30

IDAHO JUNIOR HIGH DIVISION RODEO ASSOCIATION, founded in 2014, is a small nonprofit in the Recreation & Sports sector that reported $241K in total revenue in fiscal year 2024.

Mission

PROMOTE JUNIOR HIGH SCHOOL RODEO ON A STATEWIDE SCALE AND MAINTAIN THE STANDARDS SET BY THE NATIONAL HIGH SCHOOL RODEO ASSOCIATION AND THE IDAHO JUNIOR HIGH DIVSION RODEO ASSOCIATION, INC.

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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 $106,400

Program Service Revenue $132,874

Investment Income $1,499

Other Revenue $0

TOTAL REVENUE $240,773

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,500

Fundraising Expenses $0

Program Expenses $264,370

Other Expenses $231,747

TOTAL EXPENSES $264,370

Year-over-Year Comparison

	2024	2023	Change
Revenue	$240,773	$230,280	+0.0%
Expenses	$264,370	$241,372	+0.1%
Net Income	$-23,597	$-11,092	+1.1%

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

150

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

$6,500

Total Directors

$6,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM NEWMAN	NATIONAL DIR	N/A	Officer Director	$0	$0	$0
JED JACOBS	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
CORT JONES	PRESIDENT	N/A	Officer Director	$0	$0	$0
KRISTEN WARD	SECRETARY	5.00	Officer Director	$6,500	$0	$6,500
JENTRE SPENCER	DIRECTOR	N/A	Director	$0	$0	$0
KORTNI LUFKIN	DIRECTOR	N/A	Director	$0	$0	$0
MIKE METCALF	DIRECTOR	N/A	Director	$0	$0	$0
MIKE SMITH	DIRECTOR	N/A	Director	$0	$0	$0
TYLER CROCKETT	DIRECTOR	N/A	Director	$0	$0	$0
BRANDON SWAIN	DIRECTOR	N/A	Director	$0	$0	$0
KATIE WALLACE	DIRECTOR	N/A	Director	$0	$0	$0
JOHN CONNOR	DIRECTOR	N/A	Director	$0	$0	$0
PJ CURTIS	DIRECTOR	N/A	Director	$0	$0	$0
CHACE BRICE	DIRECTOR	N/A	Director	$0	$0	$0
CORY HARTMAN	2ND VICE PRE	N/A	Officer Director	$0	$0	$0
ANDY BROWER	DIRECTOR	N/A	Director	$0	$0	$0
JANELL KLINGLER	DIRECTOR	N/A	Director	$0	$0	$0
BUCKY REEDER	DIRECTOR	N/A	Director	$0	$0	$0
MONICA DOLAN	DIRECTOR	N/A	Director	$0	$0	$0
KARLIE COOK	DIRECTOR	N/A	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	$240,773	$264,370	$105,915	$-23,597
2024	No data	No data	No data	No data
2023	$232,137	$230,076	$126,906	$2,061
2022	$232,782	$186,526	$124,845	$46,256

IDAHO JUNIOR HIGH DIVISION RODEO ASSOCIATION