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EIN74-1142851

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Houston Livestock Show & Rodeo Inc.

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
November 1977[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Aug 2025
$231,066,884[4]

Houston Livestock Show & Rodeo Inc. is listed by the IRS as exempt under section 501(c)(3)[1]. It is located in Houston, Texas[5]. The IRS master file lists total revenue of $231,066,884 for the tax period ending August 2025[4].

IRS status

The IRS lists the organization as exempt under section 501(c)(3), classification: Educational Organization[1]. Its IRS foundation code is 16, described as an organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes 509(a)(2)[6]. It appears in IRS Publication 78 data with status code PC, a public charity with deductibility limitation 50% (60% for cash contributions)[3].

Item IRS record
EIN[5] 74-1142851
Location in IRS records[5] Houston, Texas
Exempt under[1] Section 501(c)(3)
IRS classification[1] Educational Organization
Ruling date[2] November 1977
Foundation code[6] 16: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes 509(a)(2)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] N520: Recreation & Sports, Fairs
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] August
Latest e-filed return[11] Form 990, tax period ending August 2025

Finances as reported to the IRS

On its Form 990 for the tax period ending August 2023, the organization reported total revenue of $192,227,927[12]. That included contributions, gifts and grants of $56,636,406 and program service revenue of $126,083,275[13]. It reported total expenses of $153,785,676 and net assets or fund balances of $309,544,211 for the same period[12]. Total revenue on its Form 990 was $36,898,935 for the tax period ending August 2021[14] and $189,558,497 for the tax period ending August 2022[15]. The 2023 figure was higher than both.

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending August 2025, the IRS lists total revenue of $231,066,884 and total assets of $571,182,255.[4]

August 2021: total revenue $36.9M$36.9MAugust 2021: total expenses $58.1M$58.1MAug 2021August 2022: total revenue $189.6M$189.6MAugust 2022: total expenses $139.1M$139.1MAug 2022August 2023: total revenue $192.2M$192.2MAugust 2023: total expenses $153.8M$153.8MAug 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
August 2021[14]Form 990$36,898,935$58,080,224$243,745,525
August 2022[15]Form 990$189,558,497$139,140,421$268,725,418
August 2023[12]Form 990$192,227,927$153,785,676$309,544,211

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending August 2023

Line Amount
Total assets[16] $424,667,034
Total liabilities[16] $115,122,823
Net assets or fund balances[16] $309,544,211

Employees. Houston Livestock Show & Rodeo Inc. reported 256 employees on Form W-3 for calendar year ending with or within the tax period ending August 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending August 2023, Houston Livestock Show & Rodeo Inc. reported 45 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending August 2023, Houston Livestock Show & Rodeo Inc. answered yes to: it engaged in lobbying activities.[19]

Questions people ask

What is the EIN of Houston Livestock Show & Rodeo Inc.?
The IRS master file lists its employer identification number as 74-1142851[5].
Is Houston Livestock Show & Rodeo Inc. a 501(c)(3)?
Yes, the IRS lists it as exempt under section 501(c)(3), classification: Educational Organization[1].
Are contributions to Houston Livestock Show & Rodeo Inc. tax-deductible?
IRS deductibility code 1 reads: Contributions are deductible[7]. It also appears in Publication 78 data with status code PC[3].
Where is Houston Livestock Show & Rodeo Inc. located?
The IRS master file lists it in Houston, Texas[5].
What revenue did Houston Livestock Show & Rodeo Inc. report?
On its Form 990 for the tax period ending August 2023, it reported total revenue of $192,227,927[12]. The IRS master file lists $231,066,884 for the tax period ending August 2025[4].

Facts and sources

  1. The IRS lists Houston Livestock Show & Rodeo Inc. as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Educational Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is November 1977. IRS EO Business Master File
  3. Houston Livestock Show & Rodeo Inc. (EIN 74-1142851) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending August 2025, the IRS lists total revenue of $231,066,884 and total assets of $571,182,255. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Houston Livestock Show & Rodeo Inc. with employer identification number (EIN) 74-1142851, located in Houston, Texas. IRS EO Business Master File
  6. IRS foundation code 16 for Houston Livestock Show & Rodeo Inc.: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross... IRS EO Business Master File
  7. IRS deductibility code 1 for Houston Livestock Show & Rodeo Inc.: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns Houston Livestock Show & Rodeo Inc. the National Taxonomy of Exempt Entities (NTEE) code N520: Recreation & Sports, Fairs. IRS EO Business Master File
  9. IRS filing requirement code 01 for Houston Livestock Show & Rodeo Inc.: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Houston Livestock Show & Rodeo Inc.'s accounting period (fiscal year) ends in August, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Houston Livestock Show & Rodeo Inc. for the tax period ending August 2025. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending August 2023, Houston Livestock Show & Rodeo Inc. reported total revenue $192,227,927, total expenses $153,785,676, net assets or fund balances at year end $309,544,211. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending August 2023: contributions, gifts and grants $56,636,406 (Part VIII, line 1h); program service revenue $126,083,275 (Part VIII, line 2g); investment income $5,110,477 (Part VIII, line 3); total revenue $192,227,927 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending August 2021, Houston Livestock Show & Rodeo Inc. reported total revenue $36,898,935, total expenses $58,080,224, net assets or fund balances at year end $243,745,525. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending August 2022, Houston Livestock Show & Rodeo Inc. reported total revenue $189,558,497, total expenses $139,140,421, net assets or fund balances at year end $268,725,418. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending August 2023 (Form 990, Part X): total assets $424,667,034, total liabilities $115,122,823, net assets or fund balances $309,544,211. IRS SOI Form 990 extracts
  17. Houston Livestock Show & Rodeo Inc. reported 256 employees on Form W-3 for calendar year ending with or within the tax period ending August 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending August 2023, Houston Livestock Show & Rodeo Inc. reported 45 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending August 2023, Houston Livestock Show & Rodeo Inc. answered yes to: it engaged in lobbying activities. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.