Nonprofit · EIN 74-2878927
YOUTH LIVESTOCK AUCTION ASSOCIATION
Tax-exempt · REFUGIO, TX 78377
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $801,719 | $807,652 | -$5,933 | $128,745 | $0 | $128,745 |
| December 31, 2024 | 990 | $796,631 | $803,972 | -$7,341 | $134,678 | $0 | $134,678 |
| December 31, 2023 | 990 | $586,281 | $568,416 | $17,865 | $142,019 | $0 | $142,019 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $801,478
- Program service revenue
- $0
- Investment income
- $241
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $787,028
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $579
- Program services (functional)
- $807,652
Balance sheet and other
- Total assets, start of year
- $134,678
- Total assets, end of year
- $128,745
- Total liabilities, end of year
- $0
- Net assets, end of year
- $128,745
- Gross receipts
- $801,719
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1980
- State of legal domicile
- TX
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andrew McGuill | Member Trustee or director | 2 | $0 |
| Chris Levien | President Trustee or director, Officer | 2 | $0 |
| Trace Claybrook | Vice President Trustee or director, Officer | 2 | $0 |
| Denise Poland | Treasurer Trustee or director, Officer | 4 | $0 |
| Justin Walker | Secretary Trustee or director, Officer | 1.5 | $0 |
| Jimmy Bauer | Member Trustee or director | 1.5 | $0 |
| Arnulfo Perez | Member Trustee or director | 1.5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andrew McGuill | Member Trustee or director | 2 | $0 |
| Chris Levien | President Trustee or director, Officer | 2 | $0 |
| Trace Claybrook | Vice President Trustee or director, Officer | 2 | $0 |
| Denise Poland | Treasurer Trustee or director, Officer | 4 | $0 |
| Justin Walker | Secretary Trustee or director, Officer | 1.5 | $0 |
| Jimmy Bauer | Member Trustee or director | 1.5 | $0 |
| Arnulfo Perez | Member Trustee or director | 1.5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andrew McGuill | Member Trustee or director | 2 | $0 |
| Chris Levien | President Trustee or director, Officer | 2 | $0 |
| Trace Claybrook | Vice President Trustee or director, Officer | 2 | $0 |
| Denise Poland | Treasurer Trustee or director, Officer | 4 | $0 |
| Justin Walker | Secretary Trustee or director, Officer | 1.5 | $0 |
| Jimmy Bauer | Member Trustee or director | 1.5 | $0 |
| Arnulfo Perez | Member Trustee or director | 1.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 191, REFUGIO, TX 78377-0191
- In care of
- % CHRIS LEVIEN
- Principal officer (990 for 2025)
- Chris Levien, P O Box 191, Refugio, TX 78377
- Signed the 990
- Denise Poland, Treasurer
- Phone
- (361) 526-2825
Mission
The purpose for which the youth livestock auction association is formed is for organizing and conducting an annual livestock auction for the benefit of the youth who participate and show livestock at the annual Refugio County Fair.
Program accomplishments
- Benefits the youth of Refugio County through the promotion and sale of service projectsExpenses $807,652 · grants $787,028 · revenue $801,719
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 74-2878927
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O52J)
- Assets (IRS master file)
- $128,745
- Income (IRS master file)
- $801,719
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $801,719 | $807,652 | $128,745 | XML |
| 990 | December 2024 | $796,631 | $803,972 | $134,678 | IRS |
| 990 | December 2023 | $586,281 | $568,416 | $142,019 | XML |
| 990 | December 2022 | $547,692 | $536,139 | $124,154 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 74-2878927).
Questions about YOUTH LIVESTOCK AUCTION ASSOCIATION
- What is the EIN of YOUTH LIVESTOCK AUCTION ASSOCIATION?
- The employer identification number (EIN) of YOUTH LIVESTOCK AUCTION ASSOCIATION is 74-2878927.
- Is YOUTH LIVESTOCK AUCTION ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to YOUTH LIVESTOCK AUCTION ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does YOUTH LIVESTOCK AUCTION ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of YOUTH LIVESTOCK AUCTION ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did YOUTH LIVESTOCK AUCTION ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of YOUTH LIVESTOCK AUCTION ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Chris Levien.
- Who are the officers and directors of YOUTH LIVESTOCK AUCTION ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does YOUTH LIVESTOCK AUCTION ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $801,719, expenses of $807,652 and total assets of $128,745 at year end.
Other nonprofits in REFUGIO
- WOOD FAMILY CHARITABLE FOUNDATION EIN 47-2034829 · last filed 990-PF for 2025
- REFUGIO ISD EDUCATION FOUNDATION EIN 84-2657741 · last filed 990 for 2025
- REFUGIO VOLUNTEER FIRE DEPARTMENT EIN 74-2139171 · last filed 990-EZ for 2025
- REFUGIO COUNTY FAIR ASSOCIATION EIN 74-6062193 · last filed 990 for 2025
- REFUGIO COUNTY FARM BUREAU EIN 74-6045401 · last filed 990-EZ for 2025
- JOY MINISTRIES OUTREACH INC EIN 68-0511669 · last filed 990-EZ for 2024
- REFUGIO COUNTY COMMUNITY DEVELOPMENT FOUNDATION INC EIN 74-2836967 · last filed 990 for 2018
- OBRIEN FOUNDATION EIN 74-6062067 · last filed 990-PF for 2025