y p~~~toi~~y I~' COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND ONE (1) COPY OF THIS REQUEST ' AND DOCUMENTS TO BE REVIEWED BY THE COURT ' MADE BY: I Comm. Baldwin MEETING DATE: February 8, 2010 OFFICE: County Commissioner TIME PREFERRED: 10:25 AM SUBJECT: ' Request audit from The Hill Country District Junior Livestock Show for ' 2008-2009 and 2009-2010 for grant purposes. ' EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: Comm. Baldwin ESTIMATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER - NAME OF EMPLOYEE: Time'; for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: THIS REQUEST RECEIVED BY: THIS REQUEST RECEIVED ON: 5:00 PM previous Tuesday @ .M. All Agenda Requests will be screened by the County Judge's Office to determine if adequate information l~as been prepared for the Court's formal consideration and action at time of Court Meetings. Y~our cooperation will be appreciated and contribute towards your request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. t~ N t~ h M O r- co ~o ~ Q ~O M O 00 ~13 ao t0 1~ O~ c0 a0 ~O ~ N O~ ~ ^ n ~ N d' O ~ y# t/> ~ V ~ X ' F-' W ~ ' ~ ' M CW M O~ N^` O M O.cilr-OO~co^ O N M M M N N M ~ M ~- N h- ~ zo ~ ~ o = ~x z ~W 0 ~ a U ~ Od'O~Oin^^ d~NO00~ N ^ ~ Q ~ r- . .~ .--. .~ .--~ .-. .~ 3 ~ m ~ V N Q S o 0 l~ ~ u'a Q O Ov ,~ N ~ V >O ~ ~ ~z - ~o v OU W ~.,..o.~nOrhv, ~O ^ lA d' M I~ d" i. d' A ~ ~~W N CV N N N N N N ` a r. F. Vf W r X ~ CJ ~ ~ F - 0 H p~ ~ W O N a v ~ Q ~ ~ ~' h ~"' Z ~ O ~ ~ ~ O ~ ~ oo.o d-k,~oi.o ~n - ~ p Q O O S O O O ~ ~ v_ = N N N N N N N z V N N ~ O d .~ z ~ 0 ~ ~ p j O z W F.. t L ~ ° ~, ~ a a~ # . --~ = v z ~ ~, z W ~ CL r+'_o V ~ O ~ p~„ ~ O Q Q Q h^' ~[ ~ C. W3 0 W ~~ ~ ~ z = zo ~~ W a ~; ~ z ~ u o ~ ~ ~ ~ ~~ ~ ~ ¢~ oo > ¢ a ¢ a ~ ~ ~ ~O ~x ~ f ~ g ' ~ ~O z3 o u ~ = , u ~o ~~ ~ ~ ~ ° ~ ~~ ~ z °z ~ ~ _ m W ~ Q Q Q W O W W ~ MICHAEL A. DOWILLE CERTIFIED PUBLIC ACCOUNTANT KERRVILLE, TEXAS 78028 HILL COUNTRY DISTRICT JUNIOR LNESTOCK SHOW ASSOCIATION P.O. BOX 291217 KERRVILLE, TEXAS 78028 I HAVE COMPILED THE ACCOMPANYING STATEMENT OF ASSETS, LIABILITIES AND NETASSETS --MODIFIED CASH BASIS-- OF THE HILL COUNTRY DISTRICT JiJNIOR LNESTOCK SHOW ASSOCIATION (A NON-PROFIT ORGr~NIZATION) AS OF MARCH 31, 2009, THE RELATED STATEMENT OF REVENUE AND EXPENSES AND CHANGES IN NET ASSETS-MODIFIED CASH BASIS FOR THE TWELVE MONTHS THEN ENDED, AND THE ACCOMPANYING SUPPLEMENTAL STATEMENTS IN ACCORDANCE WITH STATEMENTS ON STANDARDS FOR ACCOUNTING AND REVIEW SERVICES ISSUED BY THE AMERICAN 1NSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. A COMPILATION IS LIMITED TO PRESENTING 1N THE FORM OF FINANCIAL STATEMENTS AND SUPPLEMENTAL STATEMENTS INFORMATION THAT IS THE REPRESENTATION OF THE BOARD OF DIRECTORS. I HAVE NOT AUDITED OR REVIEWED THE ACCOMPANYING FINANCIAL STATEMENTS AND SUPPLEMENTAL STATEMENTS, ACCORDINGLY, DO NOT EXPRESS AN OPINION OR ANY OTHER FORM OF ASSUR.ANCE ON THEM. THE BOARD HAS ELECTED TO OMIT SUBSTANTIALLY ALL DISCLOSURES ORDINARILY INCLUDED IN FINANCIAL STATEMENTS PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. IF THE OMITTED DISCLOSURES WERE INCLUDED IN THE FINANCIAL STATEMENTS, THEY MIGHT INFLUENCE THE USER'S CONCLUSIONS ABOUT THE ASSOCIATION'S ASSETS, LIABILITIES, NET ASSETS, REVENUE, EXPENSES, AND SUPPLEMENTAL STATEMENTS. ACCORDINGLY THESE FINANCIAL STATEMENTS ARE NOT DESIGNED FOR THOSE WHO ARE NOT INFORMED ABOUT SUCH MATTERS. I AM NOT INDEPENDENT IN RESPECT TO THE HILL COUNTRY DISTRICT NNIOR LIVESTOCIC SHOW ASSOCIA -~~N. ~ F , i r~~ r ~ .~ MICHAEL t~. DOWILLE CERTIFIED PUBLIC ACCOUNTANT December 1, 2009 HILL COUNTRY DISTICT JUN10R LIVESTOCK SHOW ASSOCIATION ' STATEMENTS OF ASSETS, LIABILITIES AND NET ASSETS FOR THE PERIOD ENDED MARCH 31, 2009 ASSETS CURRENT ASSETS CASH - LTNION CD, HALLMARK $ 12,395 CASH SSB - CD'S HALLMARK 6,982 CASH-BOH-CD'3, HALLMARK 13,513 CASH-HCSB-CD, HALLMARK 2,549 CASH - OPERATING 803-745-0 12,538 FNB - NEW OPERATING (80,294) CASH-WELLS FARGO, MMA #7691025 32,953 CREDTT CARDS 25,804 CA3H-SSB FCTNDRAISER-#801051903 52,310 WF TRUST-ENDOWMENT RESTRICTED 10,935 WF ENDOV/NENT 09, RESTRICTED 229,157 WF-YOUTH DEVELOPMENT RESERVE 58,114 CHARTIER ENDOWMENT, RESTRICTED 105,523 WF INVESTMENTS-SCHOLARSHIP 12 WF - ANGORA GOAT, DESIGNATED 43,607 WF YOUTH DEV SCHOLARSHIP 27,306 WF HOLEKAMP MEM RESTRICTED 253 A/R FUNDRAISER 30 ACCOiJNTS RECENABLE-2008 16,244 A/R-STOCKSHOW-2009 35,070 TOTAL CURRENT ASSETS FLXED ASSETS LEASEHOLD IMPROVEMENTS 23,886 EQUIPMENT 3,570 OFFICE 11,370 ACCLIMULATED DEPRECIATION (33.565) TOTAL FIXED ASSETS OTHER ASSETS PANELS 27,764 TOTAL OTHER ASSETS TOTAL ASSETS LIABILITIES AND FUND BALANCE CURRENT LIABILITIES NET ASSETS 638,026 TOTAL LIABII.ITIES AND NET ASSETS 605,001 5,261 27.764 $ 63 8.026 $ b38.026 (SEE ACCOUNTANT'S COMPILATION REPORT) HTT .T . COUNTRY DISTICT JUNIOR LIVESTOCK SHOW ASSOCIATION STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS - ALL ACTNITIES FOR THE PERIODS ENDED MARCH 31, 2009 12 Months Ended Mar. 31. 2009 Pct REVENUE ENTRY FEES $ 56,690 536 AUCTION 872,975 82.61 RAFFLES 34,968 3.31 ADDEDE MONEY 12,165 1.15 LTNDERWRITING 14,335 136 SPECIAL RAFFLES 3,500 033 FUNDRAISING - TICICETS 43,650 4.13 BUILDING-RENTALS 1,817 0.17 DONATIONS 1,590 0.15 INTERE3T INCOME 14,593 138 DRY DOC INVESTMENT 1,707 0.16 GAIN/LOSS ON INVESTMENTS (1,387) (0.13) MISCELLANEOUS REVENUE 125 0.01 TOTAL REVENUE 1.056.728 100.00 (SEE ACCOUNTANT'S COMPILATION REPORT) HILL COUNTRY DISTICT JUNIOR LNESTOCK SHOW ASSOCIATION STATEMENTS OF REVENUES, EXPENSES AND CHANGES iN NET ASSETS - ALL ACTIVITIES FOR THE PERIODS ENDED MARCH 31, 2009 AND 2008 12 Months Ended Maz. 31. 2009 Pct OPERATING EXPENSES ADVERTISING AUCTION EXPENSES AUCTIONEER AUCTION NON SALE FLOOR COMPUTER/TECHNOLOGY CONTRACT LABOR BARTENDERS DUES ENTERTAINMENT FOOD COSTS/CATERING FLJNDRAISING EXPENSES INSURANCE INTEREST/BANK CHARGES INVESTMENT FEES JUDGING & CLASSIFYING LEGAL & PROFESSIONAL LODGING AND TRAVEL MISCELLANEOUS OFFICE SUPPLIES PARKING POSTAGE PREMNMS PRINTING PRIZES/TROPHIES PROMOTION SECURITY SCHOLARSHIPS SHOW/ACTNITY EXPENSES SCALE FEE VET FEES AND TESTING DECORATIONS/ACTNTTY SUPPLIES APRECIATION COSTS BARN PREP TAG EXPENSES SUPPLIES UTILITIES/TELEPHONE TOTAL EXPENSES NET INCOME (LOSS) NET ASSETS-BEGINNING NET ASSETS-ENDIlVG 1,621 0.15 4,433 0.42 1,750 0.17 809,324 76.59 23,401 2.21 3,970 038 1,086 0.10 967 0.09 85 0.01 5,000 0.47 23,985 227 1,868 0.18 5,209 0.49 1,820 0.17 2,564 0.24 5,190 0.49 5,929 0.56 4,202 0.40 232 0.02 1,677 0.16 3,707 035 1,596 0.15 27,682 2.62 3,412 032 52,474 4.97 3,827 436 4,750 0.45 36,250 3.43 758 0.07 3,005 0.28 361 0.03 708 0.07 9,557 0.90 683 0.06 1,454 0.14 1,849 0.17 931 _ 0.09 1.057317 100.06 (589) (0.06) 638,615 66.68 $ 638_026 66.5g (SEE ACCOLTNTANT'S COMPILATION REPORT) SUPPLEMENTAL INFORMATION HILL COLTNTRY DISTICT JUNIOR LNESTOCK SHOW ASSOCIATION STATEMENTS OF REVENUES AND EXPENSES, OPER.ATIONS FOR THE PERIODS ENDED MARCH 31, 20~9 12 Months Ended Mar.31.2009 Pct REVENUE BUIL.DING-RENTAL.S $ 1,817 93.56 MISCELLANEOUS REVENUE 125 6.44 TOTAL REVENUE 1,942 100.00 OPER.ATING EXPENSES ADVERTISING 200 1030 DUES 85 438 INSURANCE 609 3136 INTEREST/BANK CHARGES 674 34.71 LEGAL & PROFESSIONAL 2,406 123.89 MISCELLANEOUS 207 10.66 OFFICE SUPPLIES 481 24.77 POSTAGE 272 14.01 PRINTING 945 48.66 RENT 180 9.27 APPRECIATION COSTS 2,389 123.02 UTIL.ITIES/TELEPHONE 931 47.94 TOTAL EXPENSES 9379 482.96 NET INCOME (LOSS) $ (7.437) ~) (SEE ACCOUNTANT'S COMPILATION REPORT) HTi .i. COUNTRY DISTICT JUNIOR LIVESTOCK SHOW ASSOCIATION STATEMENTS OF REVENUE AND EXPENSES, STOCKSHOW FOR THE PERIODS ENDED MARCH 31, 2009 12 Months Ended Maz•. 31. 2009 Pct REVENUE ETTRY FEES $ 56,690 6.02 AUCTION 839,040 89.15 FLOOR ANIMALS 24,528 2.61 ADDED MONEY 12,165 1.29 TROPHIES & PRIZES 3,950 0.42 DONATIONS 1,590 0.17 INTEREST INCOME 3.242 034 TOTAL REVENUE 941,205 100.00 OPERATING EXPENSES ADVERTISING 490 0.05 AUCTION EXPENSES 4,433 0.47 AUCTIONNEER 1,750 0.19 AUCTION/FLOOR - EXHIBITORS 809,324 85.99 NON SALE FLOOR 23,401 2.49 COMPUTER/TECHNOLOGY 3,970 0.42 CONTRACT LABOR 1,086 0.12 BARTENDERS 517 0.05 FOOD COSTS/CATERING 9,811 1.04 INSURANCE 3,680 039 INTEREST/BANK CHARGES 460 0.05 NDGING & CLASSIFYING 5,190 0.55 LEGAL & PROFESSIONAL 2,789 0.30 LODGING AND TRAVEL 3,452 0.37 MISCELLANEOUS 25 0.00 OFFICE SUPPIIES 1,196 0.13 P~ING 3,707 0.39 POSTAGE 821 0.09 PREMNMS 27,682 2.94 P~T~G 1,645 0.17 PRIZES/TROPHIES 9,878 1.05 PROMOTION 3,647 039 SECURITY 4,300 0.46 SHOW/ACTNITY EXPENSES 587 0.06 SCALE FEE 3,005 0.32 VET FEES/TESTING 361 0.04 APPRECIATION COST 2,389 025 BARN PREP 683 0.07 TAG EXPENSES 1,454 0.15 SUPPLIES 387 0.04 TOTAL EXPENSES 932.120 99.03 NET INCOME (LOSS) $ 9.085 0.97 (SEE ACCOUNTANT'S COMPILATION REPORT) ~.T. COUNTRY DISTICT JUNIOR LIVESTOCK SHOW ASSOCIATION STATEMENTS REVENUE AND EXPENSES, FUNDRAISER FOR THE PERIODS ENDED MARCH 31, 2009 12 Months Ended Mar. 31. 2009 Pct REVENUE AUCTION $ 33,935 33.14 R.AFFLES 10,440 10 20 LJNDERWRITING 10,385 10.14 SPECIAL R.AFFLES 3,500 3.42 FLTNDRAISING - TICKETS 43,650 42.63 INTEREST INCOME 489 0.48 TOTAL REVENUE 102,399 100.00 OPERATING EXPENSES ADVERTISING 93 I 0.91 BARTENDER3 450 0.44 ENTERTAINMENT 5,000 4.88 FOOD COSTS/CATERING 14,174 13.84 FUNDRAISING EXPENSES 1,868 1.82 INSURANCE 920 0.90 INTERESTBANK CHARGES 687 0.67 LEGAL & PROFESSIONAL 467 0.46 LODGING AND TRAVEL 750 0.73 POSTAGE 2~~ 0•2~ PRINTING 822 0.80 PRIZES/TROPHIES 42,596 41.60 SECURITY 450 0.44 SHOW/ACTNTl'Y EXPENSES 171 0.17 DECORATION/ACTNITY SUPPLIES 708 0.69 APPRECIATION C03TS 2,389 2.33 SUPPLIES 1.462 1.43 TOTALEXPENSES 74,122 7239 NET INCOME (LOSS) $ 28.277 27.61 (SEE ACCOUNTANT'S COMPILATION REPORT) HIT .T . COUNTRY DISTICT JUNIOR LNESTOCK SHOW ASSOCIATION STATEMENTS REVENUES AND EXPENSES, INVESTMENTS AND SCHOLARSHIPS FOR THE PERIODS ENDED MARCH 31, 2009 12 Months Ended Mar. 31, 2009 Pct REVENUE INVESTMENT EARNINGS $ 10,861 97.14 DRY DOC INVESTMENT 1,707 15.27 GAIN/LOSS ON INVESTMENTS (1,387) 12.40) TOTAL REVENUE 11,181 100.00 OPERATING EXPENSES INVESTMENT FEES 2,564 22.93 LEGAL & PROFESSIONAL 267 2.39 POSTAGE 227 2.03 SCHOLARSHIPS 36,250 32421 APPRECIATION COSTS 2389 2137 TOTAL EXPENSES 41.697 372.93 NET INCOME (LOSS) $ (30.516) ~) (SEE ACCOUNTANT'S COMPILATION REPORT) INTERNAL REVENUE SERVICE DISTRICT DIRECTOR P. 0. BOX 2508 CINCINNATI, OH 45201 Date:$EP 26 199~ HZLL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION PO BOX 1217 KERRVILLE, TX 78029-1217 Dear Applicant: DEPARTMENT OF THE TREASURY Employer ldentification Number: 74-2129528 DLN: 17053249871007 Contact Person: D. A. DOWNING Contact Telephone Number: (513) 241-5199 Our Letter Dated: October, 1980 Addendum Applies: No This modifies our letter of the above date in which we stated that you would be treated as an organization that is not a private foundation until the expiration of your advance ruling period. Your exempt status under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) is still in effect. Based on the information you subm.itted, we have determined that you are not a private foundation within the meaning of section 509(a) of the Code because you are an organization of the type described in section 509(a)(2). Grantors and contributors may rely on this determination unless the Internal Revenue Service publishes notice to the contrary. However, if you lose your section 509(a)(2) status, a grantor or contributor may not rely on this determination if he or she was in part responsible for, or was aware of, the act or failure to act, or the substantial or material change on the part of the organization that resulted in your loss of such status, or if he or she acquired knowledge that the Internal Revenue Service had given notice that you would no longer be classified as a section 509(a)(2) organization. If we have indicated in the heading of this letter that an addendum applies, the addendum enclosed is an integral part of this letter. Because this letter could help resolve any questions about your private foundation status, please keep it in your permanent records. If you have any questions, please contact the person whose name and telephone number are shown above. Sincerely yours, ~~ . ~ Distr ct Director Letter 1050 (DO/CG) ~ Form 990 . . Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) - The organization may have to use a copy of this return to satisfy state reporting requirements. OMB No. 1545-0047 2~~8 r vr ine cuua caienaar year, or tax ear be mnin A r 1 , 2008, and endin Mar 31 , 2 0 0 9 B Check if applicable: C Name of organization ~ Employer ldentification Number Please use Addresschange IRSlabel HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOWASSOCIATION 74-2129528 or print Name change or type. Number and street (or P.O. box if mail is not delivered to street addr) Room/suite E Telephone number See ~nitia~ return specific BOX 2 91217 ( 8 3 0) 2 5 7-3112 Instruc• Termination tions. City, town or country State ZIP code + 4 Amended return KERRVI LLE TX 7 8 0 2 9 G Gross receipts $ 1~ 0 6 6~ 7 2 B. ~ Application pending F Name and address of principal officer: H(a) Is this a group return for affiliates? Yes X No RosTY xeNnsRSON 313 EARL GARRETT KERRVILLE j'X 7$ Q2 $ H(b) Are all affiliates included? Yes No If'No,' attach a list. (see instructions) I Tax-exempt status X 501(c) ( 3 )~ (insert noJ 49471a)~11 or 527 J Website: - hcd ' 1 s. OZ' H(c) Group exemption number ~ K Type of orqanization: X Corporation Trust Association Other~ L Year ot Formation• 1983 ~II~ State of legal domicile• `I'~{ Part l ~~":I Summarv 1 Briefly describe the organization's mission or most significant activities: YOUTH ACTIVITIES PROMOTING 4-H AND FFA ----------------------------- ~ ~ ---------------------------------------------------------------- c ~ ---------------------------------------------------------------- c 1 m ---------~ ---g-------------p ----------------o------------------ 0 2 Check this box - if the or anization discontinued its o erations or disposed of more than 25 /a of its assets. ~ s ivumber ot voting members of the governing body (Part VI, line la) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 16 ~ 4 Number of independent voting members of the governing body (Part VI, line 1 b) . . . . . . . . . . . . . . . . . . . . . . . . . 4 16 :~ 5 Total number of employees (Part V, line 2a) . . . . . . . . . 5 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . •~ 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 100 a 7a Total gross unrelated business revenue from Part VIII, line 12, column (C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a 0 . b Net unrelated business taxable income from Form 990-T, line 34 . .. . .. . ... .. ...... . .... .. . . . .. . .. .. . . . . 7b Prior Year Current Year ~ 8 Contributions and grants (Part Vlll, line lh) ............... ............... ............ 100, 357 . 74, 133. ~ 9 Program service revenue (Part VIII, line 2g) ............... ............... ............ 838, 625. 858, 972. ~ 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) .............. ............ 21, 010. 14, 913. 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and l le) ..... ............ 45, 897. 34, 588. 12 Total revenue - add lines 8 throu h 11 must e ual Part Vlll, column A), line 12) .. .... l, 005 889. 982, 606. 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) ....................... 826, 981. 832, 725. 14 Benefits paid to or for members (Part IX, column (A), line 4) .. .. . .. ... . . . . .. ... ..... .. 1, 277 . y 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ..... p, = 16a Professional fundraising fees (Part IX, column (A), line l le) ........................... W b Total fundraising expenses (Part IX, column (D), line 25) - 0 . ~ ~ z~~ ~ ' ~ ~ ~ ' ~ e g " ~ ' 17 Other expenses (Part IX, column (A), lines l la-l ld, l 1f-24fl .......................... , ,. . 143, 789. ~ . ,. ~ .. .. . 151, 770. 18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) .. ............ 972, 047 . 984, 495. 19 Revenue less expenses. Subtract line 18 from line 12 ...... ........................... 33, 842. -1, 889. ~ ~ m° Be innin of Year End of Year ~m 20 Total assets (Part X, line 16) ... ... .: . ............................................... 646, 047 . 636, 691. ~~ 21 Total liabilities (Part X, line 26) ........... ............... ............... ............ l, 402. 0. ZLL 22 Net assets or fund balances. Subtract line 21 from line 20 ................. ............ 644, 645. 636, 691 . P.,a rf 11. °' Si nature Block Under penalties of perjur , I declare that I have examined this return, including accompanying schedules. and statements, and to the best of my knowledge and belief, it is true, correct, and comple~e. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign ~ ~09/04/09 Here Signature of officer Date ~ RUSTY HENDERSON TREASURER Type or print name and title. Date Check if Preparer's identifying number (see instructions) Paid P P@- Preparer's i - t self- ^ employed ~ ~ gna s ure 0 9/ 0 8/ 0 9 parer S ' USe Firm s name (or MICHAEL A. DOUVILLE CPA On~y yours if self- emP~oyed), - 313 EARL GARRETT ST. EIN - ZdP+sqs,and KERRVILLE TX 78028 Phoneno. -(830) 257-3112 May the IRS discuss this return with the preparer shown above? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Yes No BAA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. ~enoioi 04/23/09 Form 990 (2008) ~ Form~990 2008) HII,L COUNTRY DISTRI JUNIOR LIVESTOCK SHOWASSOCIATION ~4-2129SZB Pa e 2 P~rt Il1 F:< Statement of Program Service Accomplishments (see instructions) ' 1~Briefly describe the organization's mission: YOUTH ACTIVITIES PROMOTING 4-H AND FFA ------------------------------------------------------------------ 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? ........................................................................................ ~ Yes X~ No If 'Yes,' describe these new services on Schedule 0. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? .......~ Yes X~ No If 'Yes,' describe these changes on Schedule O. 4 Describe the exempt purpose achievements for each of the organization's three largest program services by expenses. Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: )(Expenses $ 973, 817 . including grants of $ 35, 800. )(Revenue $ 858, 972. ) STOCKSHOW SPONSORED FOR 4-H AND FFA EXHIBITORS. EXPENSES ARE RELATED TO ------------------------------------------------------------------ THE OPERATION OF THE LIVESTOCK SHOW AND PREMIUMS PAID TO EXHIBITORS ------------------------------------------------------------------ ------------------------------------------------------------------ ------------------------------------------------------------------ ------------------------------------------------------------------ ------------------------------------------------------------------ ------------------------------------------------------------------ ------------------------------------------------------------------ ------------------------------------------------------------------ ------------------------------------------------------------------ ------------------------------------------------------------------ 4b (Code: ) (Expenses $ including grants of )(Revenue 4c (Code: ) (Expenses including grants of $ ) (Revenue 4d Other program services. (Describe in Schedule O.) (Expenses $ including grants of $ ) (Revenue $ ) 4e Total program service expenses -$ 973, 817 .(Must equal Part IX, Line 25, column (8).) BAA TEEA0102 12/24/08 Form 990 (2008) Form 990 (2008) ` 'Pai~ IU ;~ Ch HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATI 74-2129528 Paqe3 of Required Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete Schedule A ....................................................................................................... 1 X 2 Is the organization required to complete Schedule B, Schedule of Contributors? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 X 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates tor public office? If 'Yes,' complete Schedule C, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 X 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If 'Yes,' complete Schedule C, Part ll . 4 X 5 Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations. Is the organization subject to the section 6033(e) notice and reporting requirement and proxy tax? If 'Yes,' complete Schedule C, Part lll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Did the organization maintain any donor advised funds or any accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part l ............. 6 X 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures? If 'Yes,' complete Schedule D, Part ll . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 X 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete Schedule D, Partlll ...................................................................................... 8 X 9 Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? lf 'Yes,' complete Schedule D, PartlV ............................................................................................... 9 X 10 Did the organization hold assets in term, permanent, or quasi-endowments? If 'Yes,' complete Schedule D, Part V........ 10 X 11 Did the organization report an amount in Part X, lines 10, 12, 13, 15, or 25? If 'Yes,' complete Schedule D, Parts VI, Vll, VIII,IX, or X as applicable ..................................................................................... 11 X 12 Did the organization receive an audited financial statement for the year for which it is completing this return that was prepared in accordance with GAAP? If 'Yes,' complete Schedule D, Parts Xl, Xll, and Xlll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 X 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If'Yes,' complete Schedule E ......................... 13 X 14a Did the organization maintain an office, employees, or agents outside of the U.S.? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a X b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the U.S.? If 'Yes,' complete Schedule F, Part I . . . . . . . . . . . . . . . . . . . . . . . . . 14b X 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If 'Yes,' complete Schedule F, Part ll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 X 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If 'Yes,' complete Schedule F, Part lll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 X 17 Did the organization report more than $15,000 on Part IX, column (A), line 11 e? If 'Yes,' complete Schedule G, Part 1..... 17 X 18 Did the organization report more than $15,000 total on Part VIII, lines lc and 8a? If 'Yes,' complete Schedule G, Part ll .. . 18 X 19 Did the organization report more than $15,000 on Part VIII, line 9a? If 'Yes,' complete Schedule G, Part lll ............... 19 X 20 Did the organization operate one or more hospitals? If'Yes,'complete Schedule H ..................................... 20 X 21 Did the organization report more than $5,000 on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts 1 and II . . . . . . . . . . . . . . . . . . . . . . . . . . 21 X 22 Did the organization report more than $5,000 on Part IX, column (A), line 2? If'Yes,'comp/ete Schedu/e 1, Parts 1 and lll . . . . . . . . . . . . . . . . . . . . . . . . . . 22 X 23 Did the organization answer 'Yes' to Part VII, Section A, questions 3, 4, or 5? If 'Yes,' complete Schedule J ....................................................................................................... 23 X 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, and that was issued after December 31, 2002? If 'Yes,' answer questions 246-24d and comp/ete Schedule K. If 'No,'go to question 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a X b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . . . . . . . . . . . . . . . . . . . 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24c d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year? ................... 24d 25a Section 501(cx3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25a X b Did the organization become aware that it had engaged in an excess benefit transaction with a disqualified person from a prior year? If 'Yes,' complete Schedule L, Part 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b X 26 Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualitied person outstanding as of the end of the organization's tax year? If 'Yes,' complete Schedule L, Part 11 ........ 26 X 27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, or substantial contributor, or to a person related to such an individual? If 'Yes,' com lete Schedule L, Part Il1 . . . . . . . . . . . . . . . . . . . . . . . . . . 27 X BAA Form 990 (2008) TEEA0103 10/13/O8 Form 990 (2008) HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SAOW ASSOCIATION 74-2129528 Pa e 4 i Par~tV: :' Checklist of Re uired Schedules continued Yes No 28 During the tax year, did any person who is a current or former officer, director, trustee, or key employee: a Have a direct business relationship with the organization (other than as an officer, director, trustee, or employee), or an indirect business relationship through ownership of more than 35% in another entity (individually or collectively with other person(s) listed in Part VI I, Section A)? If 'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ ~ ~- 28a ~,,: ~~ ~~~~ _~ ~~' ~~~ '' X b Have a family member who had a direct or indirect business relationship with the organization? If 'Yes,' complete Schedule L, PartlV ............................................................................................... 28b X c Serve as an officer, director, trustee, key employee, partner, or member of an entity (or a shareholder of a professional corporation) doing business with the organization? If 'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c X 29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M . . . . . . . . . . . . . . . . 29 X 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If'Yes,'complete Schedule M ........................................................................ 30 X 31 Did the orqanization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complefe Schedule N, Parf I......... 31 X 32 Did the organization sell, exchange, dispose of, or transfer more than 25°/a of its net assets? If 'Yes,' complete Schedule N, Partll ................................................................................................ 32 X 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If 'Yes,' complete Schedule R, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 X 34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Parts ll, lll, IV, and V, line ] ............................................................................................................ 34 X 35 Is any related organization a controlled entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, line 2 ..................................................................................................... Part V 35 X , 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 X 37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . . . 37 X gqq Form 990 (2008) TEEA0104 12/18/08 Form 990 (2008) HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 5 Par~ V`; = Statements Re ardin Other IRS Filin s and Tax Com liance Yes No 1 a Enter the number reported in Box 3 of form 1096, Annual Summary and Transmittal of U.S. ~~ ~~~:~ Information Returns. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a 8 ~. .,ry F "..•,,; b Enter the number of Forms W-2G included in line 1 a. Enter -0- if not applicable ............. 1 b 0 ~ y~~-, ,;~ ' c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming , ~~ ~' ~- -• ~ (9ambling) winnings to prize winners? ................................................... ........................... 1c X 2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the ~ x ~` ~~~~ calendar year ending with or witlun the year covered by this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 0 ~. ~. .., 2b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? ... ...... .. .... 2b Note. If the sum of lines la and 2a is greater than 250, you may be required to e-file this return. (see instructions) ~~ „ 3a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? . .... . . . . . .. .. . . . . . . . ... . .. .. .. . . ... . .... .. .... . .. .. . . . . ... ... . .. .. .. .... . .... . . . .. . .. . .. . .. . . .. . . . ... . 3a X b If 'Yes' has it filed a Form 990-T for this year? If 'No,' provide an explanation in Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ........... 4a X b If 'Yes,' enter the name of the foreign country: - ~ ~ ~ See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and ' ~ r~ s Financial Accounts. a t . , , a; ;~ „ 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..................... 5a X b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? .............. 5b X c If 'Yes,' to question 5a or 5b, did the organization file Form 8886•T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c 6a Did the organization solicit any contributions that were not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a X b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not deductible? ....................................................................................................... 6 b 7 Or anizations that ma receive deductible contributions under section 170 c. 9 Y ~ ) # i . : '; .. '~~' ~. ~ ': a Did the organization provide goods or services in exchange for any quid pro quo contribution of more than $75? .......... 7a X b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b X c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .... .. .. .. .. .. .. .. . . . .. .... .... . ... . . ... ...... . ... . .. .. .. . .. .. ... ... . . ... ... . . . .... . .. .. ... . .... . .. .. . 7c X d if 'Yes,' indicate the number of Forms 8282 filed during the year . . . . . . . . . . . . . . . . . . . . . . . . . .. 7d ~ ~~~ ~ ` ` e Did the or anization, durin the ear, receive an funds, directl or indirectl to a remiums on a ersonal 9 9 Y Y Y Y~ P Y P P ~ :r 5' '`" benefit contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7e X f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............... 7f X g For all contributions of qualified intellectual property, did the organization file Form 8899 as required? . . . . . . . . . . . . . . . . . . . 7 h For all contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required? .... 7h 8 Section 501(c)(3) and other sponsoring organizations maintaining donor advised funds and section 509(a)(3) } ~ ~-- °' supporting organizations. Did the supporting organization, or a fund maintained by a sponsoring organization, have `' excess business holdings at any time during the year? ............................................................... 8 X 9 Section 501(c)(3) and other sponsoring organizations maintaining donor advised funds. ~":~~ a Did the organization make any taxable distributions under section 4966? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a X b Did the organization make any distribution to a donor, donor advisor, or related person? . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b X 10 Section 501(c)(7) organizations. Enter: . ~~ Y a Initiation fees and capital contributions included on Part Vlll, line 12 ...... ... .... ... .. .... ~Oa ~ ~ V~ - b Gross Receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ..... 'IOb ~~6 ' : 11 Section 501(c)(12) organizations. Enter: '~ ~~ ~ ~~ ~~. a Gross income from other members or shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~1 a ~ ; ~-~'~ ~ ': b Gross income from other sources (Do not net amounts due or paid to other sources against '~~ ~ ~' ~ ~~~, .............. . amounts due or received from them.) ~~ b ~~ ,_ '. ~'' 12a Section 4947(ax1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 ? ............... 12a b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year ........ 12b ~~. ~~~r~~u h~. ~:.r gqq Form 990 (2008) TEEA0105 04/O8/09 Form 990 (2008) HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOWASSOCIATION 74-2129528 Page 6 Par~`VI:;,: Governance, Management and Disclosure (Sections A, B, and C request information about policies not required by the Internal Revenue Code.) Section A. Governin Bod and Mana ement descri6e the circumstances l 96 b 'N t li 8 l d f ' ' ' Yes No , ow, or e response o nes ow, an or a o response to lines 2-7b be Yes For each 1 ° "` ' ' processes, or changes in Schedule O. See instructions. r ~ " ° ~ B : 1 a Enter the number of voting members of the governing body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a 18 ~ ~ ~ , g~ , b Enter the number of voting members that are independent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 b 18 ~ ~ ~~ ~ ~ 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other ~~ ~~`? officer, director, trustee or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 X 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? . . . . . . . . . . . . . . . . . . . . . . . . . 3 X 4 Did the organization make any significant changes to its organizational documents 4 X since the prior Form 990 was filed? ................................................................................. 5 Did the organization become aware during the year of a material diversion of the organization's assets? ................. 5 X 6 Does the organization have members or stockholders? ............................................................... 6 X 7a Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? ........................... ............................... .............................. .......... 7a X b Are any decisions of the governinq body subject to approval by members, stockhoiders, or other persons? ............... 7b X 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? .............................................................................................. 3~ _ 8a ,.. "'~ X b Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8b X 9a Does the organization have local chapters, branches, or affiliates? .. .. . .... .. . .... .. .. .. ... . . .. . .... .. . .. ... .. ..... . .. 9a X b If 'Yes,' does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b 10 Was a copy of the Form 990 provided to the organization's governing body before it was filed? All organizations must describe in Schedule O the process, if any, the organization uses to review the Form 990 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 X 11 Is there any officer, director or trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If 'Yes,' prov~de the names and addresses in Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 X Section B. Policies Yes No 12a Does the organization have a written conflict of interest policy? If 'No,' go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a X b Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . .. . ... ... . . ... . . .... . .. ... . . . . . . . .. ... . .. . ...... ... . . . .. .. .. . .... .. ... . . .. . . .. . ... . .. .. . . . . ... .... .. . 12b c Does the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe in Schedule O how thrs is done . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12c 13 Does the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 X 14 Does the organization have a written document retention and destruction policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 X 15 Did the process for determining compensation of the following persons include a review and approval by independent ~ ~ persons, comparability data, and contemporaneous substantiation of the deliberation and decision: ~, u , a The organization's CEO, Executive Director, or top management official? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15a X b Other officers of key employees of the organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15b X Describe the process in Schedule O. (see instructions) ~ ~~ ~' 16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable ~~ entity during the year? ....... . .... ... ... . . .. .. ......... .. .. ....... .. ... .. .. . .. .. .. .. .... .. . . . . ... .. .. .... ... ....... 16a X b If'Yes,' has the organization adopted a written policy or procedure requiring the organization to evaluate its participation („~,~~ ^~~"` ~;, ~ . .:.,. , in ~oint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exempt ~ status with respect to such arrangements? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b Section C. Disclosures 17 List the states with which a copy of this Form 990 is required to be filed - 18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable) 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply. ~ Own website ~ Another's website X~ Upon request 19 Describe in Schedule 0 whether (and if so, how) the organization makes its governing documents, conflict of interest policy, and financial statements available to the public. 20 State the name, physical address, and telephone number of the person who possesses the books and records of the organization: -JANET GOLDMAN 313 EARL GARRETT KERRVILLE ___TX__78028 _____(830)_257_3112 ---------------------------------------- Form 990 (2008) BAA TEEA0106 12/18/08 Form 990 (2008) HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 `Pa~t1/II Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Empioyees, and Independent Contractors Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1 a Complete this table for all persons required to be listed. Use Schedule J-2 if additional space is needed. • List all of the organization's current officers, directors, trustees whether individuals or organizations), regardless of amount of compensation, and current key employees. Enter -0- in columns (D), (E~, and (F) if no compensation was paid. • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) or more than $100,000 from the organization and any related organizations. • List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. • List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. X Check this box if the organization did not compensate any officer, director, trustee, or key employee. ~A) ~B) ~~) ~~) ~~ ~~ Name and Title Average h Position (check all that apply) Reportable Reportable Estimated ours compensation from compensation from amount of other per week '~ , ~ = ~ _ a ~ ~? ~ "~ '~ the organization related organizations compensation , . R ~ (W-2/1099-MISC) (W-2/1099-MISC) from the n r_' ~ ?' ~ ^ U T ~ m - organization and related - T T ~ j ~ ~ T T ~ :~~ i ti d organizations BOB REEVES --------------------- PRES 10.00 X X BOBBY BALSER _ _ _ _ _ _ VP 10.00 X X JIM MERRICK --------------------- VP/TREASURER 5.00 X X DOLLY COLDWELL --------------------- SECRETARY 10.00 X X MIKE BINGHAM --------------------- MEMBER 1.00 MARYBETH BAUER _________ MEMBER 5.00 JIM BEHRENS --------------------- MEMBER 1.00 JEFF TALARICO __________ MEMBER 1.00 DAWN LANTZ --------------------- MEMBER 1.00 GORDY WESTBROOK_ -------- MEMBER 1.00 CARMEN_TREVINO _________ MEMBER 1.00 RUSTY HENDERSON_ MEMBER 1.00 SUE WOODS --------------------- MEMBER 1.00 KIM METCALF --------------------- MEMBER 1.00 CHAD LEIFESTE __________ MEMBER 1.00 TIM EVANS ------------------ --- MEMBER 1.00 ERNIE KAISER ---------------- MEMBER 1.00 B~ TEEA0107 04/24/09 Form 990 (2008) Form 990 (2008) HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 8 U~r~'UH;'< Cnrtinn A~lffirprc nirartnrc Tr~~~tppc KPV Fmnlnveps_ and Hiahest Comnensated Emnlovees (contJ ~A) Name and Title ~B) Average h ~~) Position (check all that apply) ~~) Reportable ~~ Reportable ~F) Estimated ours per wee ° a a '<' ~ ~ o m ~ ~ ~ ~ ~ .~~. ~ w N N o n `~ ~ `` ~ -o ,o m ~ ~~ ~ ° rfDn ~ ~ ~ a ~ ~ d o ~ m ~ compensation from the organization (W-2/1099-MISC) compensation from related organizations (W-2/1099-MISC) amount of other compensation from the organization and related organizations STEVE NELSON ---------------------------- MEMBER 1.00 X ---------------------------- ---------------------------- ---------------------------- ---------------------------- ---------------------------- ---------------------------- ---------------------------- ---------------------------- ---------------------------- ---------------------------- ---------------------------- 1 b Total ..................................................................... ~ 2 Total number of individuals (including those in 1 a) who received more than $100,000 in reportable compensation from the organization ~ Yes No g -~ 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee ` x°~°` on line 1 a? If 'Yes,' complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 X 4 For any individual listed on line la, is the sum of reportable compensation and other compensation from ~ „~ the organization and related organizations greater than $150,000? If 'Yes' complete Schedule J for such ~ individual ......................................................................................................... 4 X ~~ ~;~•~: 5 Did any person listed on line l a receive or accrue compensation from any unrelated organization for services ~~ ~ ~°' rendered to the organization? If 'Yes,' complete Schedule J for such person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 X Section B Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. g C Name and buAness address Description of Services Compensation 2 Total number of independent contractors (including those in 1) who received more than $100,000 in ~~~ ~~ ~~ ~~ :~ compensation from the organization - ~~~ ~ ~ ° y ~~`~ ~ BAA TEEA0108 tonsioa Form 990 (2008) Form 990 (2008) HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 9 P,a rl~Vlll Statement of Revenue `` ~~~ ~~ ~ ~ ~ ~ ~~ \ ° ~ ` a ~ ~ (A) ~B) (C) ~~) ~; • ~ ~' >: ~ ~ ~ u ~ k ` Total revenue Related or Unrelated Revenue ~~ ~ ~~~ ~~ ~ exempt business excluded from tax ~ ~ ~~ ~~ ~ ~ ~ , ' function revenue under sections ~ ~~ ~ .... ~. ~~. .. ~ .,,. :' ~...,~,..: ~ ~ , ~~~'*~,.;{ '. .,,.= revenue 512, 513, or 514 0. 0. ~ ~ ~~ ~` ~; ~ ~. ~ ,~ ~~ ~ ~ ~ ~ ~ ~ , ~ ; ~ ~ ~ y ~ ~ ~,~.~ ~~ ~. 0. 0. ~ ~f ~~ ~ : ~ ~ ~z ; ~ ~ ~ ~~~ g~ ; ~ € € . ,.,. ~ . „ 9 ; .; . ~'~. , . ~ ~ "~. ~ . , I ~ . Form 990 (2008) TEEA0110 12/19/O8 Form 990 (2008) HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 11 P~ar'~X ~ Balance Sheet (A> (B> Beginning of year End of year 1 Cash - non-interest-bearing . .. .. . ... .. . .... ...... . ... . .. .. ... . .. . . . .. .. . ... .. 30, 515 . 1 10, 358 . 2 Savings and temporary cash investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 8 4 , 5 O l . 2 5 4 3, 2 9 9 . 3 Pledges and grants receivable, net ............................................. 3 4 Accounts receivable, net ...................................................... 94, 812. 4 51, 344 . 5 Receivables from current and former officers, directors, trustees, key employees, or other related parties. Complete Part II of Schedule L . . . . . . . . . . . . . . . . . . . . . . . 5 6 Receivables from other disqualified persons (as defined under section 4958(~(1)) „ `~~ r,..,, . ....,~ ~,.~ ; and persons described in section 4958(c)(3)(B). Complete Part II of Schedule L.. 6 s 7 Notes and loans receivable, net ................................................ 7 s E 8 Inventoriesfor sale or use ..................................................... 8 T s 9 Prepaid expenses and deferred charges ........................................ 9 10a Land, buildings, and equipment: cost basis .......... 10a 38, 826 ;~~ ~, ~ ~; ~~ ~ ~~ ~ ~ ~ ~ b Less: accumulated depreciation. Complete Part VI of , " . ,.,,~ ~ .._ _ _. , ~ ' ~~ ~ ~ ~ e~ t~ ~~..,, ,, ~ g Schedule D ....................................... 10b 34, 900. 4, 455. 10c 3, 926. 11 Investments - publicly-traded securities . . . ...... ... .. ... . ..... ... . . . . .. ... .... . 4, 000 . 11 0 . 12 Investments - other securities. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Investments - program•related. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Intangible assets ............................................................. 14 15 Other assets. See Part IV, line 11 ........ ............... ........... .... ........ 27, 764 . 15 27, 764 . 16 Total assets. Add lines 1 throu h 15 must e ual line 34) ........................ 646, 047 . 16 636, 691 . 17 Accounts payable and accrued expenses ....................................... 1, 4 0 2. 17 0. 18 Grants payable ............................................................... 18 19 Deferred revenue ............................................................. 19 i 20 Tax-exempt bond liabilities .................................................... 20 B 21 Escrow account liability. Complete Part IV of Schedule D . . . . . . . . . . . . . . . . . . . . . . . . 21 ~ 22 Payables to current and former officers, directors, trustees, key employees, s;`; ~~ a::; i highest compensated employees, and disqualified persons. Complete Part II ,, ~„ , dr,,., ,„ . „ ~ T i of Schedule L ................................................................ 22 s 23 Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . . . 23 24 Unsecured notes and loans payable ............................................ 24 25 Other liabilities. Complete Part X of Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Total liabilities. Add lines 17 through 25 . . . . .... ... ... ... .. .. .. .. . .. . ... ... .... . 1, 402 . 26 0. E Organizations that follow SFAS 117, check here - and complete lines ~k ~ s, Y ~ ~~ '~ ~ ~ T 27 through 29 and lines 33 and 34. ~;, ~' ~~ ,... ~~ `'S F... ~: „ ~ ' 5 27 Unrestricted netassets ....................................................... 27 T p Y .............................................. 28 Tem oraril restricted net assets 28 5 29 Permanently restricted net assets . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . 29 R Organizations that do not follow SFAS 117, check here - XQ and complete ~~~ ~~~, ~~~ ~ ~~ ,,: ~~y ~ ~~~ f F lines 30 through 34. '`~ ~ ~ ~~ _:. . ,. .. ~ ~. ....s, ~^~ ~ .; ~'~~ . ~ ~< ~~ .~'~~ ~~ ~ ~ p 30 Capital stock or trust principal, or current funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 or land, building, and equipment fund . . . . . . . . . . . . . . . . . . 31 Paid-in or capital surplus 31 A A , endowment, accumulated income, or other funds ..... ........ 32 Retained earnings 644, 645. 32 636, 691. c , 33 Total net assetsorfund balances...... ........................................ 644, 645. 33 636, 691. E 5 34 Total liabilities and net assets/fund balances . ............ ............... ........ 646, 047 . 34 636, 691. Pa rt XI~, = Financial Statements and Re ortin Yes No 1 Accounting method used to prepare the Form 990: ~ Cash X~ Accrual ~ Other ~ .~ ',~ 2a Were the organization's financial statements compiled or reviewed by an independent accountant? .. ... .. ... ............ 2a X b Were the organization's financial statements audited by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b X c If 'Yes' to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, or compilation of its financial statements and selection of an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . review 2c , 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audit Act and OMB Circular A-133? 3a X . . . . . . . . . . . b ff 'Yes,' did the organization under o the re uired audit or audits? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b BAA Form 990 (2008; TEEA0111 12/22/OS , OMB No. 1545-0047 SCHEDULE A Public Charity Status and Public Support 2008 ~ (Form'990 or 990-EZ) To be completed by all section 501 (c)(3) organizations and section 4947(a)(1) ~ ~~ nonexempt charitable trusts. dpser~ ta PubliC~'~ ~ ~~ Department of the Treasury Internal Revenue Service . ~ AttaCh to Form 990 0l' FOYm 990-EZ. - See separate instructions. 117~#.'Ct1011 . ~~ ~~ ;,r '; Name of the organization Employer identification number HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Part-~1:" : Reason for Public Charitv Status (All organizations must complete this part.~_ ~see instructions) The organization is not a private foundation because it is: (Please check only one organization.) 1 A church, convention of churches or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(bx1)(A)(ii). (Attach Schedule E.) 3 A hospital or cooperative hospital service organization described in section 170(b)(1)(A)(iii). (Attach Schedule H.) 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 ~ An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Comptete Part II.) 8^ A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9 X~ An organization that normally receives: (1) more than 33-]/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33-1 /3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 10 ~ An organization organized and operated exclusively to test for public safety. See section 509(a)(4). (see instructions) 11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11 e through 11 h. a~ Type I b~ Type II c~ Type I II - Functionally integrated d~ Type I II- Other e~ By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). f If the organization received a written determination from the IRS that is a Type I, Type II or Type III supporting organization, ~ check this box ............................................................................................................. g Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons? Yes No (i) a person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) . below,the governing body ofthe supported organization? ............................................... i (ii) a family member of a person described in (i) above? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ii (iii) a 35% controlled entity of a person described in (i) or (ii) above? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 g (iii) h Provide the following information about the organizations the organization su orts. (i) Name of Supported (ii) EIN (iii) Type of organization (iv) Is the (v) Did you notify (vi) Is the (vii) Amount of Support Organization (described on lines 1-9 orc~anization in col. the organization in organization in col. above or IRC section (i) listed in your col. (i) of (i) organized in the (seeinstructions)) governing yoursupport? U.S.? document? Yes No Yes No Yes No Tota l I ~ ~.. ~ ~ : I .'~ ~~" ~ ~ ~~~„ ~~•.~ I ~!. ~ ~~r BAA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule A(Form 990 or 990-EZ) 2008 TEEA0401 12/17/08 Schedule A(Form 990 or 990-EZ) 2008 AILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 2 P~ _ ll::- Support Schedule for Organizations Described in Sections 170(bx1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I.) Section A. Public Suqport 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income form similar sources ................ 9 Net income form unrelated business activities, whether or not the business is regularly carried on .................... 10 Other income. Do not include gain or loss form the sale of capital assets (Explain in Part IV.) . .. . ........ .. .... .. . . 11 Total support. Add lines 7 I ~fy ~ ~~ ; "~ 3 ,~ , ~ ~ ~~ ~ ~~; { °~~~ ~-~~ I, ,~ ~ through 10 . . ... .... ... . ... . . . ~~ ,~. _~ ~ ~ ~ ~~ . ~~a. ,~~~ 12 Gross receipts from related activities, etc. (see instructions) ................................................... 12 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) n organization checkthis box and stop here . ......................................................................... ~ I I Section C. Com utation of Public Su ort Percenta e 14 Publfc support percentage for 2008 (line 6, column (fl divided by line 11, column (~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 % 15 Public support percentage for 2007 Schedule A, Part IV-A, line 26f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 % 16a 33-1/3 support test - 2008. If the organization did not check the box on line 13, and the line 14 is 33-1 /3 °/a or more, check this box ^ ~ and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33-1/3 support test - 2007. If the organization did not check a box on line 13, or 16a, and line 15 is 33-1 /3% or more, check this box ^ ~ and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a 10%-facts-and-circumstances test - 2008. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part IV how ti t d i l ' ^ ~ on. .......... organiza y suppor e c test. The organization qualifies as a publ the organization meets the 'facts-and-circumstances b 10%-facts-and-circumstances test - 2007. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part IV how the or more , organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . ~ 18 Private foundation If the organization did not check a box on line 13 16a 16b, 17a, or 17b, check this box and see instructions .. ~ BAA Schedule A(Form 990 or 990-EZ) 2008 TEEA0402 12/17/08 Schedule A(Form 990 or 990-EZ) 2008 HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 3 °Part"`1f1 ~ Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I.) Section A. Public Support Calendar year (or fiscal yr beginning in)- a 2004 b 2005 c 2006 d 2007 e 2008 Total 1 Gifts, grants, contributions and membership fees received. (Do not include'unusual grants.') ... 71, 158 . 139, 750. 27, 545. 100, 354 . 74, 133. 412, 940. 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in a activity that is related to the organization's tax-exempt purpose ...................... 680, 036. 783, 673. 829, 453. 879, 080. 891, 743. 4, 063, 985. 3 Gross receipts from activities that are not an unrelated trade or business under section 513 . . . . . . . . . . . . . . . . . 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ..................... 5 The value of services or facilities furnished by a governmental unit to the organization without charge . . . . 6 Total. Add lines 1-5 ........... 751, 194. 923, 423. 856, 998 . 979, 434. 965, 876. 4 476, 925. 7a Amounts included on lines 1, 2, 3 received from disqualified persons ...................... b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of 1% of the total of lines 9, lOc, 11, and 12 for the year or $5,000 . c Add lines 7a and 7b . . . . . . . . . . . 8 Public support (Subtract line 7c from Iine 6.) ............... . :''., . -~~ ~; r;~ r,~~:. ., ~ ~ ~ : ~~~?~~~. ~ ~~ ~ ~ ~~`' ~.~, ~. ". _.,~. ~, e:~ ~ ~ ~~ „ ~~~,~; 4, 476, 925. Section B. Total Support Calendar year (or fiscal yr beginning in) - 9 Amounts from line 6 .. . . . . . . . . . 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income form similar sources . . . . . . . . . . . . . . . . b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 ... c Add lines 10a and 10b . . . . . . . . . 11 Net income from unrelated business activities not included inline lOb, whether or not the business is regularly carried on . . . . . . . . . . . . . . . 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) . . . . . . . . . . . . . . . . . . . . . . ~ . ~ , ., , G , , .~_. ~ PP ( ) ~ ¢.. E~, r r ~3 Total su OI't. add Ins 9, lOc, 11, and 12. "' --. .. ~~.. .° ' ~`" 14 First five years. ff the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ Section C. Comautation of Public Support Percentage __ pP p 9 ( (fl Y (~) .......... .................. 15 98 . 00 /o 15 Public su ort ercenta e for 2008 line 8, column divided b line 13, column ° 16 Public support percentage from 2007 Schedule A, Part IV-A, line 27g ..... .. .. .. .. .... .. ... .. ............... ... 16 98 . 40 °/a iection D. Computation of Investment Income Percentage _ 17 Investment income percentaqe for 2008 (line 10c, column (~ divided by line 13, column (fl) . . . . . . . . . . . . . . . . . . . . . 17 2 . 00 % 18 Investment income percentage from 2007 Schedule A, Part IV-A, line 27h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 1 . 60 % 19a 33-113 support tests - 2008. If the organization did not check the box on line 14, and line 15 is more than 33-1 /3%, and line 17 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ............. .... ..~ X^ b 33-113 support tests - 2007. If the organization did not check a box on line 14 or 19a, and line 16 is more than 33-1 /3%, and line 18 is not more than 33-1 /3%, check this box and stop here. The organization qualifies as a publicly supported organization .............~^ ~n pri~atP fm~ndatinn. If thP oraanization did not check a box on line 14, 19a, or 19b, check this box and see instructions ......... ~ BAA TEEA0403 Oll29/09 Schedule A(Form 990 or 990-EZ) 2008 Schedule A(Form 990 or 990-EZ) 2008 HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page4 °Pa iV~r Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part Iil, line 12. Provide any other additional information. (see instructions) B/~/.~ TEEA0404 ioio~ios Schedule A(Form 990 or 990-EZ) 2008 Schedule B OMB No. 1545-0047 ' (Form 990, 990-EZ, Schedule of Contributors or 990-P~ - n008 L Attach to Form 990, 990-EZ and 990-PF Department of the Treasury Internal Revenue Service - See separate instructions. Name of the organization Employer identification number HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Organization type (check one): Filers of: Section: Form 990 or 990-EZ X 501(c)( 3)(enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. (Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.) General Rule - ~ For organizations filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one contributor. (Complete Parts I and II.) Special Rules - ~ For a section 501(c)(3) organization filing Form 990, or Form 990-EZ, that met the 33-1 /3% support test of the regulations under sections 509(a)(1)/170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2°/a of the amount on Form 990, Part VIII, line 1 h or 2°/a of the amount on Form 990-EZ, line 1. Complete Parts I and II. ~ For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor, during the year, aggregate contributions or bequests of more than $1,000 for use exclusivelyfor religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and III. ~ For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor, during the year, some contributions for use exclusivelyfor religious, charitable, etc, purposes, but these contributions did not aggregate to more than $1,000. (If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc, purpose. Do not complete any of the Parts unless the General Rule applies to this organization because it received nonexclusively 9 9 Y ) ..................................... reli ious, charitable, etc, contributions of $5,000 or more durin the ear. ~ Caution: Organizations that are not covered by the General Rule and/or the Special Rules do not file Schedule B(Form 990, 990-EZ, or 990-PF) but they must answer 'No' on Part IV, line 2 of their Form 990, or check the box in the heading of their Form 990-EZ, or on line 2 of their Form 990-PF, to certify that they do not meet the filing requirements of Schedule B(Form 990, 990-EZ, or 990-PF). BAA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. These instructions will be issued separately. Schedule B(Form 990, 990•EZ, or 990-PF) (2008) TEEA0701 12/18/OS Schedule B(Form 990, 990-EZ, or 990-PF) (2008) Page 1 of 1 of Part 1 Name of organization Employer identification number HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 PaTt l ~`: Contributors (see instructions.) (a) (b) (~) (d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions 1 SEE ATTACHED ------------------------------------- Person X Payroll SEE ATTACHED $ 579, 355. Noncash (Complete Part II if there SEE ATTACHED TX 00000 ------------------------------------- is a noncash contribution.) (a) (b) (~) (d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions ------- Person ---------------------------- Payroll $ Noncash (Complete Part II if there ------------------------------------- is a noncash contribution.) (a) (b) (c) (d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions ------- Person ---------------------------- Payroll $ Noncash (Complete Part II if there ------------------------------------- is a noncash contribution.) (a) (b) ~~) (d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions --- Person ---------------------------------- Payroll $ Noncash (Complete Part II if there ------------------------------------- is a noncash contribution.) (a) (b) ~~) ~d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions Person ------------------------------------- Payroll $ Noncash (Complete Part II if there ------------------------------------- is a noncash contribution.) (a) ~b) (~) ~d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions - Person ----------------------------------- Payroll $ Noncash (Complete Part II if there is a noncash contribution.) BAA TEEA0702 oaiosioa Schedule B(Form 990, 990-EZ, or 990-PF) (2008) SCHEDULE D (Form 990) Department of the Treasury Internal Revenue Service Name of the oraanization HILL COUNTRY DISTRICT JUNIOR LIVE SHOW ASSOCIATION Employer ldentification number 74-2129528 ~art 1=~~ Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts Complete if the organization answered 'Yes' to Form 990, Part IV, line 6. a Donor advised funds b Funds and other accounts 1 Total number at end of year . . . . . . . . . . . . . . . . . 2 Aggregate contributions to (during year) .... 3 Aggregate grants from (during year) . . . . . . . . . 4 Aggregate value at end of year . . . . . . . . . . . . . . 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? . . . . . . . . . . . . . . . . . . . . . . ~ Yes ~ No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be used only for charitable purposes and not for the benefit of the donor or donor advisor or other impermissible private benefit?? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n Yes n No ~Par~" t) ;; Conservation Easements Complete if the organization answered 'Yes' to Form 990, Part IV, Ime 7. ---._. 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or pleasure) Preservation of an historically important land area Protection of natural habitat Preservation of certified historic structure Preservation of open space 2 Complete lines 2a-2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax vear. _ Held at the End of the Year a Total number of conservation easements .................................................... bTotal acreage restricted by conservation easements ........... ............... ................ ~b c Number of conservation easements on a certified historic structure included in (a) . . . . . . . . . . . . . . 2c d Number of conservation easements included in (c) acquired after 8/17/06 . . . . . . . . . . . . . . . . . . . . . . 2d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the taxable year - 4 Number of states where property subject to conservation easement is located - 5 Does the organization have a written policy regarding the periodic monitoring, inspection, violations, and enforcement of the conservation easement it holds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ Yes 6 Staff or volunteer hours devoted to monitoring, inspecting, and enforcing easements during the year - 7 Amount of expenses incurred in monitoring, inspecting, and enforcing easements during the year - ~ No 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)~4)(B)(i) and 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ Yes ~ No 9 In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. p.art-111 ; Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets Complete if the organization answered 'Yes' to Form 990, Part IV, line 8. 1 a If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIV, the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: 2 (i) Revenuesincluded in Form 990, Part Vlll,line 1 ........................................................ -$ (ii) Assets included in Form 990, Part X . ..... .... ... .... . . .. .. .. ... . .. . ... . . . .. .. . .. ...... .. . . . .. . ... .. .. . -$ If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 relating to these items: a Revenues included in Form 990, Part Vlll, line 1 .... ... ... .. .. ... . . . . ... . ... . .. ... . . ... . .. .. .. .. . .. ... .. . . . . -$ b Assetsincluded in Form 990, Part X ....................................................................... -$ BAA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. OMB No. 1545-0047 Supplemental Financial Statements 2008 Attach to Form 990. To be completed by organizations that answered'Yes; to Form 990, Part IV, lines 6, 7, 8, 9, 10, 11, or 12. Schedule D (Form 990) 2008 TEEA3301 12/23/08 Schedule D(Form 990) 2008 HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 2 Pa ~II~Y' Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's accession and other records, check any of the following that are a significant use of its collection items (check all that apply): a Public exhibition d~ Loan or exchange programs b Scholarly research e Other c Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIV. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? ............... Yes No Part iV ~ Trust, Escrow and Custodial Arrangements Complete if organization answered 'Yes' to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not included on Form 990, Part X? ............................................................................... ~ Yes b If 'Yes,' explain the arrangement in Part XIV and complete the following table: ~ No c Beginning balance ........................... ........................... ................... 1c d Additions during the year ...................... .......................... ................... 1d e Distributions during the year ................... .......................... ................... 1e f Ending balance .............................. .......................... ................... 1f 2a Did the organization include an amount on Form 990, Part X, line 21? .. .. . .. .. ... .. ... .... . .. ... . .. . .. . .. . . . . ... Yes No b If 'Yes,' explain the arrangement in Part XIV. PartaY`: Endowment Funds Com lete if or anization answered 'Yes' to Form 990, Part IV, line 10. (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back 1 a Beginning of year balance . . . . . . ,.. r, ~~ ~~S"~ ~ . . ~'~~ ~~„;~.~. . ~ . ~:` ~ ,.. , ~: ~, ~r....~. , : ~ . `~. . ~,,; b Contributions . . . . . . . . . . . . . . . . . . p~ ~~ ~~~ y~ ~~r~ a~ ~ ~ ,~~ ~~~., a ~~ ` ~ ~ c Investment earnings or losses . . = ' v.z,.G~ ~ , . ', , , ~ : y~ , y s, ~ .. e . r ~ `; ' d Grants or scholarships ......... ' " ' , : ~: ~." ,,~3~ ~ ,~~ ~'~.Ty .,k.r . ': ~ , ' e Other ex enditures for facilities p ti ,~ ~~~ ' ~~~~,~ 4 , x~; ~ j ~~ ; ams .......... . . . . . and ro P 9 ; ~.. ~~ r.. , . n . =~~ r . ~.; ~ ~ ~ ~ ~ ~ ~ f Administrative expenses ....... ; a.~<, ' , .z~;~ ~ ,, >~~~~., ~ ~ .,~~ .. .... s . ...~ . ', . ~° g End of year balance . . . . . . . . . . . ~. ~~- '~ `, ~~~ :: '~,: ',,.. " ~ ~ fi , . ~ . . '' 2 Provide the estimated percentage of the year end balance held as: a Board designated or quasi-endowment - ~ b Permanent endowment - ~ c Term endowment - $ 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: Yes No (i) unrelated organizations .................................................................................... 3a(i) (ii) related organizations ...................................................................................... 3a(ii b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b 4 Describe in Part XIV the intended uses of the organization's endowment funds. D.~:~l/Ii In.mc+w~nn~~-1 ~nr! R~~ilrlinnc ~nrl Fmiinmsant Cc~A Fnrm QA(1 PAYt X ~tl"1P ~n Description of investment (a) Cost or other basis (investment) (b) Cost or other basis (other) (c) Depreciation (d) Book Value 1a Land ...................................... : ~ ,~=, , + r b Buildings .................................. c Leasehold improvements ................... 22, 036. 20, 576. 1, 460. d Equipment ................................. 16, 790. 14, 324 . 2, 466. e Other ..................................... Total. Add lines la•le (Column (d) should epual Form 990, PartX, column (8), line 10(c).) .... ...... ..... ..... ... .. .. 3, 926. BAA Schedule D (Form 990) 2008 TEEA3302 12/23/OS Schedule D(Form 990) 2008 HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 3 ~ Partl~ll` Investments-Other Securities See Form 990, Part X, line 12. (a) Description of security or category (b) Book value (c) Method of valuation includin name of securit Cost or end-of- ear market value Financial derivatives and other financial products . . . . . . . . . . Closely-held equity interests ............................. Other ------------------------ ---------------------------- ---------------------------- ---------------------------- ----------------------------~ ---------------------------- ---------------------------- ---------------------------- Total. (Column (b) should equa/ Form 990 Part X, coL (8) line 12) - ~ -'. . . ~ F ~ " ' ~ ' ~. -: - = ' Part~Ylll' Investments-Pro ram Related See Form 990, Part X, line 13 (a) Description of investment type (b) Book value (c) Method of valuation Cost or end-of-vear market value Total. Column b should e ual Form 990 PartX CoL 8 line 13. - Part IX =:; Other Assets (See Form 990, Part X, line 15) a) Description b) Book value PANELS 27,764. Total. Column (b) Total (should equal Form 990, Part X, col. (8), line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - ~ 2 7 , 7 6 4 . Part X, line 25 ' Other Liabilities See Form 990 Part~C ,: , . a Description of Liability b) Amount ~~r~ ~ ~ ~ a~~"~ ~ `' ~ ~ , ~ Federal Income Taxes - ~~ - ~ ~~ ~~\ ~ ~ ~ ~ ~~ ,. ,~ ,~ _.~.. d.. .. _~ ~~.. w ~ ~ ~ ~ ~ ~ ~~~,~ . r~ ~ ~ a ~~s , . . ~ ~ Total Column (b) Total (should equal Form 990 Part X col (8) line 25) - ~ I„~ ~ d~~~ .~_: ,. ,~~3~~', ~s~' ,~~~- In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48. __ gqq TEEA3303 ~orz9ios Schedule D(Form 990) 2008 Schedule D(Form 990) 2008 HILI, COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 4 Part XI,,Y Reconciliation of Chan e in Net Assets from Form 990 to Financial Statements 1 Total revenue (Form 990, Part Vlll,column (A), line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . 2 Total expenses (Form 990, Part IX, column (A), line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Excess or (deficit) for the year. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Net unrealized gains (losses) on investments .................................................................. 5 Donated services and use offacilities ......................................................................... 6 Investment expenses ........................................................................................ 7 Prior period adjustments ..................................................................................... 8 Other (Describe in Part XIV) .................................................................................. 9 Total adjustments (net). Add lines 4-8 ......................................................................... 10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part.Xll:: Reconciliation of Revenue er Audited Financial Statements With Revenue er Return 1 Total revenue, gains, and other support per audited financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a ; b Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b ' ~'' -> : :: -: c Recoveries of prior year grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c : d Other (Describe in Part XIV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d -; : _,,,». .. .. e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: ,, , a Investments expenses not included on Form 990, Part VIII, line 7b .............. 4a b Other (Describe in Part XIV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b >„ . :: c Add lines 4a and 4b .................................................................................... 4c 5 Total revenue. Add lines 3 and 4c. (This should equa~ Form 990, Part I, line 12.) . . . . . . . . . . . .. . . . . . .. . . . . . . . . 5 Pa:rt:Xlll ; Reconciliation of Ex enses er Audited Financial Statements With Ex enses er Return 1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . .. . . .. .. . ...... .. . ..... .... . .. . . .. .. . . . . 2a ` ~. ~~ b Prior ear ad ustments 2b ''' Y 1 ...................................................... >. c Losses reported on Form 990, Part IX, line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c ;, F ,,, :': d Other (Describe in Part XIV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: ~":''.= a Irnestments expenses not included on Form 990, Part VIII, line 7b . . . . . . . . . . . . . . 4a F ~. ~~ ;;; . b Other Describe in Part XIV 4b °" ( ) ................................................. _:._,. c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......4c 5 Total expenses. Add lines 3 and 4c (This should equal Form 990, Part I, line 18.) . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part XIV ; Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1 a and 4; Part IV, lines 1 b and 2b; Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. BAA TEEA3304 itiz3ioa Schedule D(Form 990) 2008 Schedule D(Form 990) 2008 HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 5 ` Pai~t~~Cl~f' Supplemental Information (continued) BAA TEEA3305 07/24/08 Schedule D(Form 990) 2008 ' SCHEDULE G (Form 990 or 990-EZj Department of the Treasury Internal Revenue Service Supplemental Information Regarding Fundraising or Gaming Activities OMB No. 1545-0047 ~ 20~8 - Must be completed by organizations that answer'Yes' to Form 990, Part IV, lines 17, 18, or 19, and by organizations that enter more than ~15,000 on Form 990-EZ, line 6a. Name of the organization Employer identification number HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION ~74-2129528 ~ par~ 1z;~{ Fundraising Activities. Complete if the orqanization answered 'Yes' to Form 990, Part IV, line 17. 1 Indicate whether the organization raised funds through any ot the following activities. Check all that apply. Mail solicitations Solicitation of non-government grants Email solicitations Solicitation of government grants Phone solicitations X Special fundraising events In-person solicitations 2a Did the organization have written or ora~ agreement with any individual (including officers, directors, trustees or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? . . . . . . . . . . . . . . . . . . . ~ Yes X^ No b If 'Yes,' list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization. Form 990EZ filers are not required to complete this table. (i) Name of individual or entity (fundraiser) (ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts from activity (v) Amount paid to (or retained by) fundraiser listed in col.(i) (vi) Amount paid to (or retained by) organization Yes No Total ......................................................... ~ 3 List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing. BAA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule G(Form 990 or 990-EZ) 2008 TEEA3701 12/18/OS Schedule G(Form 990 or 990-EZ) 2008 HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Pa e 2 •'Par# Il~~' Fundraising Events. Complete if the organization answered 'Yes' to Form 990, Part IV, line 18, or reported more than $15,000 on Form 990-EZ, line 6a. List events with gross receipts greater than $5,000. (a) Event #1 (b) Event #2 (c) Other Events (d) Total Events FUNDRAISER (Add col. (a) through I R (event type) (event type) (total number) CO . (C)) E V E N 1 Gross receipts . . . . . . . . . . . . . . . . . . . . . . . . 10 6 8 93 . 10 6, 8 93 . U E 2 Less: Charitable contributions . . . . . . . . . . 3 Gross revenue (line 1 minus line 2) ..... 106, 893. 106, 893. 4 Cash prizes ........................... 30, 000. 30, 000. D R 5 Non-cash prizes . . . . . . . . . . . . . . . . . . . . . . . 12 5 9 6 . 12 , 5 9 6 . E C T 6 Rent/facility costs . . . . . . . . . . . . . . . . . . . . . E X N 7 Other direct expenses .. ... ......... .. . 31, 526. 31, 526. s s 8 Direct expense summary. Add lines 4- through 7 in column (d) . . . .. . .... .... .... .. .. ... .... . . . . .. . ... . . . - 74, 122 . 9 Net income summary. Combine lines 3 and 8 in column (d) . .. . .. . .. .. ... .. .... .. . .. ... . .. . . .. . . .. . .. . . . . ~ 32, 771 . Pa'rkrtll; Gaming. Complete if the organization answered 'Yes' to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a. R E la~ ou ~y~ ~u~ ruu iauani iaiai u bingo/progressive ~~~ vu ici yai ~ ui iy ~u~ i ~iai yai i iu iy (Add col. (a) through ~ bingo coL (c)) E N U E 1 Gross revenue ........................ 2 Cash prizes ........................... E D X ~ P R E 3 Non-cash prizes ....................... E N C S T E S 4 Rent/facility costs ..................... 5 Other direct expenses ................. Yes $ Yes $ Yes g 6 Volunteer labor . . . . . . . . . . . . . . . . . . . . . . . . No No No 7 Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . . . .. . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . ~ 8 Net gaming income summary. Combine lines 1 and 7 in column (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ YES NO 9 Enter the state(s) in which the organization operates gaming activities ~ ~ ~~~, F: a Is the organization licensed to operate gaming activities in each of these states? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a b If 'No,' Explain: ~ ~ ~~~ ~ ~~ .` ------------------------------------------------------- -- ~ ' ~-` ------------------------------------------------------- -- " ~., .,..~.." 10a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? ............. ... .. 10a b If 'Yes,' Explain: ` ,,,~ ; ~ ~ ; ------------------------------------------------------ -------------------------------------- -- ` ~ . ..,. ~~~~ ___._ ~ : ~ _ ._,,. ----------------- 11 Does the organization operate gaming activities with nonmembers? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to ' "~ administer charitable gaming? . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 BAA TEEA3702 oen5ios Schedule G(Form 990 or 990-EZ) 2008 Sche ule G(Form 990 or 990-EZ) 2008 HILI, COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION 74-2129528 Page 3 YES NO 13 Indicate the percentage of gaming activity operated in: a The organization'sfacility .................................................................. 13a $ b An outside facility ......................................................................... 13 b ~ 14 Provide the name and address of the person who prepares the organization's gaming/special events books and records: Name: ~ ---------------------------------------------------- Address: - ---------------------------------------------------- 15a Does the organization have a contact with a third party from whom the organization receives gaming revenue? ........... b If 'Yes,' enter the amount of gaming revenue received by the organization $ and the amount of gaming revenue retained by the third party $ c If 'Yes,' enter name and address: Name: - ---------------------------------------------------- Address: - ---------------------------------------------------- 16 Gaming manager information Name: - ---------------------------------------------------- Gaming manager compensation - $ Description of services provided: - --------------------------------------- ~ Director/officer ~ Employee ~ Independent contractor 17 Mandatory distributions a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the •~~~"~ ~ ~ state gaming license? ............................................................................................. 17a b Enter the amount of distributions required under state law distnbuted to other exempt organizations or spent in the ~~' ; q ~ ~~ ". organization's own exempt activities during the tax year: -$ ~~-~ gqq TEEA3703 07/18/OS Schedule G(Form 990 or 990-EZ) 2008 J ~ m ~ 0 N ~ ~ ~ n ~ ~ a c m ~ ~ ~ ~ ~ 0 N O O W ~11~ n m rr >> rn rn 0 0 ~ ~ > > ~ ~ 0 ~~ i i 1 I i i ~ ~ I I i i I I i i i ~ I I i ~ I I i i ~ ~ I I i i I I i i i i I I i i I I i i i i I I i i I I i i ~ ~ I I ~ i I I i i i i I I ~ i I I i i ~ ~ I I ~ I I I I I I I I I I I I I I I I ~ z I I I I I I I I I I I i I I I I 3 i i i i i i i i i i i i i i i i o~ I I I I i I I I i I I I I I I I I I I I I I I I I I I I I I I I ~ a I I I I I I I i I I I I I I i I ~~ i I I I I I i I I I I I I I I I I I i I I I I I I I I I I I I I I I 1 I I I I I I I I I I I I I I I I I I i I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I i ~ I I I I I I I I I I I I I I I I I I I I i I I i I I I I i I I I I I I I I I I I I I I i I I I ~ N ~~ ° v ~' o ' v m z -~ a a~ d~ ~ ~, ~~ ~ 0 ~ w ~ ~ ~ v ~ D vo N C N' ~ p~ O N ~ ~ ~ Q~ o ~ F~p ~ ~~a ~< m- ~ „a~ ad ~ aa ~ o. -~ 'o .-. ~m n 0 ~ ~ s~ N'p in 0 w~ ~~ m ~ O~ C N~ N O ~~ ;~ ~~ 'G ; "~ ; x d ' ° i N G) ~ ~ N ~ , flt. ~: ' H m r ~ v ~~ " 3 ~ _ . o ~-o o r ~~ ~m ~_' ~~~ ~ ~ ~ ~ N N ~~ ; ~ ~ C~ o ~ > ~ . ~n x ~ -a Q ~ ~ ° ~~ ~ ~ ~_ ~ ~ <~ v~ ~ : ~ ~ o =~' p ~ :n a 3 `~° ; o ~ ~ ~ V1 p„ ~ ~ ~ ~ ~ s ~ lD ~ ~ ~ ~ ~ ~ : 0 ~ d 3 Q ~• ~ ~ ' ~ : v 7 ~ ~ ~~ ~ 0 ~ ~ ~ ~ ~ N ~ ~ m : : o ~ '~ O ~ ~ (n lD ~ 2fAp Q~ v O D~ ~ ~ o ~ ~ : N. z ~~ aN ~ O-• o~ ~ ~ s: ~ ~ N .~a ~U1' n S ~ C :~ .r1 ~ Q' p~ • ~ ~ ~ S ~ Q~ G ~ C ~ h a : ~ ~ : ~ ~o ~n c~~ = lD ~" ~ m ~ ~ •°° ~? 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''I (D C,~o~ ~ ~ 3 (n '+ ~ n N o ~ ~ ._. N ~ ~ Q- O NO00 - ~' -' `° x o uDi r' -~ u, r ~~,•~ ~ o~ z fD ''~ -_~: rt '~ ~, o ~ Q ~ t7 H r'' Q- Ul O<,y ~ Q ~ ~ N y _~" n ~~ ~ N' ~ H O ~ C ~ N m ?. r Q ~ H fD QQ ~ ' y cn N y O fD n ~n x ~ ~ ~ ~ ~ ~ ~ ~ 1 cQ ~ ~ N flI .--. O ~ ~ ~ N ~ cD ~ Q "~ (D N O ~ ~l O ~ ~ ~ ~ V ~ ~ ~ ~ ~ m N N N .~CHEDULE O I Supplemental Information to Form 990 (Form 990) - Attach to Form 990. To be completed by or~anizations to provide Department of the Treasury additional information for responses to speafic questions for the Internal Revenue Service Form 990 or to provide any additional information. OMB No. 1545-0047 20~8 Name of the organization Employer identification number HTT,T, ('(~iTNTRY I~TGTRTC"T ,TiiNT(~R T,TVF.GTnC`K SAC~W ASGnC"TATTnN 74-2129528 Pt VI_A, Line 7a GENERAL BOARD ELECTS EXECUTIVE BOARD ---------------------------------------------------------• Pt VI-A, Line 7b GENERAL BOARD ELECTS EXECUTIVE BOARD --------------------------------------------------------------------- Pt VI-A, Line 10 SIGNATURE AND REVIEW AT MONTHLY MEETING --------------------------------------------------------------------• Pt VI-C, Line 19 UPON REQUEST TO EXECUTIVE BOARD --------------------------------------------------------------------• BAA For Privacy Act and paperwork Reduction Act Notice, see the instructions for Form 990. TEEA4901 12/19/O8 Schedule O(Form 990) 2008 y 1 • HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW SCH B, PAGE 2: PART I, CONTRIBUTORS COLUMN B, LINE 1 COLUMN B, LINE 2 COLUMN B. LINE 3 COLUMN B. LINE 3, CONT COLUMN C PERSON BUSINESS TARA B RANCH 4751 Goat Creek rd KERRVILLE, TEXAS 78028 84158 X CAILLOUX FOUNDATION P. O. Box 291276 Kerrvilie, TX 78029-1276 52543 X HILL COUNTRY TELEPHONE Drawer D Ingram, TX 78025-0768 37606 X RAYMOND, JAMES P. O. Box 1445 Kerrville, TX 78029-1445 33702 X BLUFF TRAILS RANCH P.O. Box 690 Ingram, Texas 78025 33082 X RUBY STEVENS P O BOX 976 FREDERICKSBURG, TX 78624 25913 X Carroll, Jim 14703 Chimney Way SAN ANTONIO, TEXAS 78232-4501 24789 X BARTELL, BOB & PAT 177 Rio Colorado Boerne, TX 78006 21225 X MINI-MART 1600 Broadway KERRVILLE, TX 78028 14611 X T.J. MOORE LUMBER CO. P.O. BOX M INGRAM, TX 78025 13322 X Rudy's Barbeque P O Box 691365 San Antonio, TX 78269 13059 X LONEHOLLOW 1010 COOLEY LANE VANDERPOOL TX 78885 11908 X LINDNER FEED BOX 767 COMFORT, TX 78013 11866 X KING ENERGY RESOURCES P. O. BOX 1963 KERRVILLE, TX 78028 10957 X Kerrville Ranch & Pet Ctr 1900 JUNCTION HWY KERRVILLE, TX 78028 10720 X RIG CO 620 BLUFF CREEK RD CENTER POINT, TX 78010 10648 X WHISKEY CANYON RANCH 4687 WHISKEY CANYON KERRVILLE, TX 78028 10419 X CECIL ATKISSION 550 BENSON DR. KERRVILLE, TX 78028 10314 X KERR CO. YOUTH DEVELOPMENT P O BOX 291217 KERRVILLE, TX 78028 10000 X Sterling Turner Foundation *" 815 WALKER STREET HOUSTON, TX 77002-5724 10000 X MALDONADO NURSERY 3603 MEMORIAL BLVD KERRVILLE, TEXAS 78028 8668 X COLLINS, BARRY 1724 SIDNEY BAKER KERRVILLE, TX 78028 8585 X CENTER POINT FARM & RANCH 111 STONELEIGH RD CENTER POINT, TX 7810 8406 X BANK OF THE HILLS P O BOX 2002 Kerrville, Texas 78029 8266 X Apache Sprin s Ranch P O Box 305 Mountain Home, TX 78058 7621 X CENTER POINT SYNDICATE P O BOX 651 CENTER POINT, TX 78010 7498 X Fuentes Concrete HC 1 Box 430 Center Point, TX 78010 7418 X HILDERBRAN, HARVEY 406 Crest Ridge Dr. Kerrvilie, TX 78028 7389 X KEN STOEPEL FORD 400 Sidney Baker South KERRVILLE, TX 78028 6963 X H. E. B. 300 MAIN KERRVILLE, TX 78028 6863 X SHERRON PROPERTIRS 877 HARPER ROAD KERRVILLE, TEXAS 78028 6781 X SECURITY STATE BANK & TRUST 1130 JUNCTION HWY Kerrville, Texas 78028 6255 X LACKEY HOME CARE P 0 BOX 291630 KERRVILLE, TX 78028 6000 X CAPITAL FARM CREDIT P.O. Box 4180 Kerrville, Tx 78029 5660 X Harper Agriculture & Livestock 882 Wendel Loop Harper, TX 78631 5436 X TRI COUNTY HOME HEALTH 117 Hugo St. Kerrville, Texas 78028 5343 X HILL CO MOUNTED PEACE OFFICERS 311 SIDNEY BAKER ST KERRVILLE, TEXAS 78028 5180 X WELLS FARGO BANK 301 JCT HWY KERRVILLE, TX 78028 5167 X JAMES AVERY CRAFTSMAN P O BOX 1367 KERRVILLE, TEXAS 78028 5014 X „ t a 9/4/2009 HILL COUNTRY DISTICT JUNIOR Company: J15 10:38 Federal ID #: 74-2129528 Page: 1 Asset Summary - Book Basis Period Ended 3/31/09 Num Loc Propertv Description Acquired T Method Life CostBasis 179 Exp/AFD Add SDA Prior Deor. Current Dear. Endina Depr. Group # 1 EQUIPMENT 1 1 SCALE 07/19/97 N SL 10 800.00 0.00 0.00 800.00 0.00 800.00 2 1 PRINTER O1/21/OS N SL 5 1,963.00 0.00 0.00 1,177.80 392.60 1,5'70.40 3 I STORAGE [JNIT 08/16/06 N SL 10 1,850.00 0.00 0.00 370.00 185.00 555.00 Group # 1 Total 4.613.00 0.00 0.00 2.347.80 577.60 2.925.40 Group # 2 LEASEHOLD IMPROVEMENTS 1 1 PENS 10/O1/91 N SL 10 7,299.00 0.00 0.00 5,109.30 729.90 5,839.20 2 1 PENS 04/O1/92 N SL 10 6,251.00 0.00 0.00 6,251.00 0.00 6,251.00 3 1 STEER WASH RACK 01/20/94 N SL 10 4,427.16 0.00 0.00 4,427.16 0.00 4,427.16 4 1 PENS 11/30/95 N SL 10 4,059.00 0.00 0.00 4,059.00 0.00 4,059.00 Group # 2 Total 22.036.16 0.00 0.00 19,846.46 729.90 20.57636 Group # 3 OFFICE 1 1 COMPUTER SYSTEM 11/O1/99 N SL 5 6,367.85 0.00 0.00 6,367.85 0.00 6,367.85 2 1 STOCKSHOW PROGRA 07/18/96 N SL 5 4,200.00 0.00 0.00 4,200.00 0.00 4,200.00 3 1 OFFICE PRINTER-HP O1/OS/O1 N SL 5 80231 0.00 0.00 80230 0.00 80230 4 1 LAPTOP O1/20/09 N SL 5 807.05 0.00 0.00 0.00 27.70 F 27.70 Group # 3 Total 12.177.21 0.00 0.00 11370.15 27.70 11397.85 Grand Total 38.82637 0.00 0.00 33_564 41 1335.20 34.899.61 ~ ~` ~. HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION BUDGETED REVENUE AND EXPENSES - CASH BASIS FOR THE YEAR ENDED MARCH 31, 2010 ORGANIZATION PROJECT BUDGET BUDGET REVENUE ENTRY FEES $ 65,000 $ 65,000 AUCTION CONTRIBUTIONS 750,000 750,000 TROPHY/PRIZE CONTRIBUTIONS 15,000 15,000 FUNDRAISER/SCHOLARSHIPS 95,000 0 CONCESSIONS 2,800 2,800 INTEREST/INVESTMENT EARNINGS 4,500 1,000 TOTAL REVENUE 932,300 833,800 OPERATING EXPENSE ADVERTISING 5,500 S,OOC AUCTION 725,000 725,OOC CONTRACT LABOR 16,000 14,OOC DUES 100 SC FUNDRAISER/CONCESSION/CATERING COSTS 26,000 16,000 FUNDRAISING EXPENSES 12,500 0 INSURANCE 6,600 5,500 INTEREST/BANK CHARGES 1,500 1,300 JUDGING/CLASSIFYING 8,000 8,000 JUDGES LODGING/TRAVEL 2,500 2,500 LEGAL/PROFESSIONAL 3,000 2,500 MISCELLANEOUS 2,000 1,800 OFFICE SUPPLIES 1,500 1,300 POSTAGE 1,500 1,000 P R I NTI N G 4,000 3,000 PRiZES/PREMIUMS 65,000 25,000 PROMOTION 2,000 2,000 SHOW/ACTIVITY EXPENSES 7,000 5,500 SUPPLIES 3,000 2,000 TRUST FEES 800 0 UTILITIES/TELEPHONE 1,000 800 TOTAL OPERATING EXPENSES 894,500 822,250 37,800 11,550 CONTRIBUTIONS TO COVER OPERATING EXPENSES 2,500 (2,500) SCHOLARSHIPS - ENDOWMENT TRANSFER (4,000) 0 SCHOLARSHIPS-BREEDING (8,000) (8,000) SCHOLARSHIPS - CURRENT (24,000) 0 ESTIMATED PROFITS 4,300 1,050 HILL COUNTRY DISTRICT JUNIOR LIVESTOCK SHOW ASSOCIATION, INC. OFFICERS AND EXECUTIVE BOARD President ............................................................... Bob Reeves 15f Vice President ................................................ Bobby Balser 2nd Vice President .......................................... Mary Beth Bauer Secretary ............................................................ Dolly Coldwell Treasurer ....................................................... Rusty Henderson Jim Behrens Brian Compton Ernie Kaiser Kim Metcalf Randy Olson Carmen Trevino Sue Wood Mike Bingham Tim Evans Dawn Lantz Steve Nelson Jeff Talarico Gordy Westbrook DIRECTORS Althaus, Craig Althaus, Dustin Balser, Bobby Balser, Ryan Bauer, Mary Beth Bauer, Steve Behrens, Candi Behrens, Debra Behrens, Jim Bingham, Mike Boyd, Mike Brand, Rex Coldwell, Dolly Coldwell, Robert Compton, Brian Davenport, Karol Dunbar, Melissa Dunning, Mark Evans, Mary Evans, Tim Felts, Jackie Felts, Michael Fields, Scott Forster, Lindsey Gazaway, Lynn Gazaway, Ronny Goldman, Janet Harris, Don Heimann,Rick Henderson, Becky Henderson, Rusty Hooten, Frank Hopper, Cortney Hough, Volney Jenschke, Lamar Juenke, Laura Juenke, Mike Kaiser, Ernie Kitchens, Sarah Knaggs, AJ Lambert, Gwen Lambert, Tommy Langley, Ralph Lantz, Dawn Lantz, Eric Leifeste, Chad Leifeste, Kathy Leitha, Larry Leitha, Sherry Lemmer, Josh Lopez, Lorenzo* Miears, Gary* Miears, Robin* Merrick, Jim Metcalf, Kim Moore, Bill Nelson, Steve Nentwich, Brian Neuman, Robert Olson, Marsha Olson, Randy Pelzel, Donnie Reeh, Donald Reeves, Bob Riddle, Robert Ross, Pat Ross, Tracy Rust, Doug Sauer, Mike Speck, Fred Stacey, Noel Talarico, Caryn Talarico, Jeff Tinnin, Cindi Trevino, Carmen Underwood, Tom Walston, Roy Webb, Shannon Westbrook, Gordy Wood, James Wood, Sue *Non-voting member 16 ., The Hill Country District Junior Livestock Show Association will host the sixty-sixth annual livestock show on January 19-23, 2010. The organization began in January 1944 to serve Hill Country youth involved 4-H and FFA. With a continued purpose to promote agriculture, youth are afforded hands on experiences through their livestock projects. These experiences include breeding, selecting, feeding, grooming and record keeping. Through these experiences, youth learn life skills such as responsibility, record keeping and ultimately leadership as they mentor younger and less experienced 4-H and FFA members. Our sale is the reward for months of hard work. Our association is an independent organization run solely by volunteers. 4-H and FFA advisors, parents, grandparents and community volunteers and the elected officials of Kerr County work with these youth to prepare for each show. Our success is reflected in the number of volunteers. The majority of the volunteers share 4-H and FFA experiences from their youth with the current participants. Many of our 4-H and FFA are third and fourth generation exhibitors. With over one hundred and fifty volunteers, the Hill Country District Junior Livestock Show Association operates without a paid staff. As a result of the association's continued success, our financial responsibility continues to increase. Our show has seen continued growth that results in more sale lots to be purchased at our annual sale. Over three hundred businesses and individuals in the area continued to increase support as they realize the life long benefits to these youth. We expect to have approximately 350 sale lots in this year's sale. Historically, eighty percent (75-80%) of these sale lots are youth in Kerr County and five percent (5-8%) from Bandera, Edwards, Gillespie, Kendall, Kimble and Real counties. The 2008 gross sale was in excess of $840,000. With an economic downturn, the Hill Country District Junior Livestock Show Association hopes to maintain approximately $750,000 at this year's sale. Our auction committee is currently working on buyer commitments for the upcoming event. The local businesses, generously support the Kerr Country exhibitors but we also have a responsibility to the exhibitors is our immediate geographic area. Many out of county exhibitor families conduct a large part of business in our community. While we have commitments for the local exhibitors, we are looking for support of the immediate area. A$40,000 commitment or five percent (5°/o) of the projected gross sales from your organization wouid ensure funds to purchase the out of county animals from Bandera, Edwards, Gillespie, Kendail, Kimble and Real counties. Throughout the community, the most obvious measure of the association's success is the dollars generated at the sale. For the youth, a blue ribbon, a trophy, or the start of their college fund provides the tangible measure. While the association strives to provide an equitable reward for each exhibitor, we look beyond the tangibles. The intangible rewards are more difficult to measure but yet have the most profound effects on the kids and ultimately the community and even our society. The Hill Country District Junior Livestock Show Association takes great pride in the real life experiences taught to these kids. The intangible rewards include friendships that last a lifetime, contacts that open doors into adulthood, teamwork with peers and family, along with responsibility, leadership and time management skills that create good students and ultimately, employees. These exhibitors experience the excitement of winning and more often the ability to accept less than their goals with dignity. The association sees each year's project as a building block for the exhibitors. For those exhibitors who may fall short of their expectations, we emphasize the opportunity to try again. Each year's project is another opportunity to expand on what has been learned and to broaden the existing knowledge. At the annual meeting each April, the association reviews the past year successes, re- evaluates the weakness and sets the foundation for the upcoming show. Nominations for new board members are accepted. New committees are formed, chairmen are selected and wheels are set into motion year after year. As the committees make plans for the next show, judges are selected, operational plans are finalized and most importantly, fundraising efforts begin once again. Two years ago, the association revamped the existing bylaws. We have seen a positive impact by adding an executive board position from each department and at-large representation. With this change leadership and input has been representative of the entire show and sale. In an effort to offset the rising cost of the show, the board voted to eliminate the premiums paid to the district exhibitors. Premiums are not paid at the other major shows in Texas. While this is an insignificant amount to an individual exhibitor, it is a significant savings to the association. A trial run will also be made to eliminate the cost of tagging animais for 2010 show. State validation tag numbers will be used. Volunteers will assist with the additional data entry. A cost benefit will be re-evaluated for future shows. ~•~ ~ Hill Country District Junior Livestock Show Association Supplemental Information Grant reauests Cailloux Foundation, confirmed Purpose, 2010 sale $50,000 Sterling Turner Foundation, confirmed Purpose, 2010 breeding scholarships 10,000 Board members A board member list is attached. Ail general board members are nominated based on volunteer involvement with the show. General board member must serve a probationary period of one year. Executive board member are elected from the general board membership or appointed by their respective departments. Staff The Hill Country District Junior Livestock Show Association has no paid employees. The Association operates solely from a volunteer base. Indebtedness The Hill Country District Junior Livestock Show Association has no indebtedness. Prior aqplications The Hill Country District Junior Livestock Show Association ha5 applied for and received grants since 1991. The grants have been for the purpose of animal purchases during the annual sale.