Form 990 for tax year 2024

Filed by OKLAHOMA CATTLEMENS ASSOCIATION INC.

Totals

Total revenue: $2,042,020
Total expenses: $1,873,995
Contributions and grants received: $428,751
Grants paid: $0
Program service revenue: $1,260,049
Investment income: $78,666
Other revenue: $274,554
Total assets, end of year: $1,531,853
Total liabilities, end of year: $126,307
Net assets or fund balances, end of year: $1,405,546
Program services expenses (Part IX): $1,446,398
Management and general expenses: $363,641
Fundraising expenses: $63,956
Program service expenses (Part III): $1,446,398

Program services were 77.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1b · Membership dues

$408,751
1d · Related organizations

$20,000
2a · Program service revenue: OKLAHOMA COWMAN

total $526,925 · unrelated business $526,925
2b · Program service revenue: CONVENTION AND TRADE

total $261,530 · related or exempt $261,530
2c · Program service revenue: OKLA YOUTH EXPO

total $194,304 · related or exempt $194,304
2d · Program service revenue: OJCA CONVENTION AND PRE-SHOW

total $110,054 · related or exempt $110,054
2e · Program service revenue: BRAND REGISTRATION FEE

total $109,686 · related or exempt $109,686
2f · All other program service revenue

total $57,550 · related or exempt $52,550 · unrelated business $5,000
3 · Investment income

total $36,943 · excluded $36,943
7a · Gross sales of assets other than inventory

securities $65,687 · other assets $7,766
7b · Less cost or other basis and sales expenses

securities $31,730
7c · Gain or loss

securities $33,957 · other assets $7,766
7d · Net gain or loss

total $41,723 · related or exempt $33,957 · excluded $7,766
8a · Fundraising events: gross income

$126,901
8b · Fundraising events: direct expenses

$83,735
8c · Net income from fundraising events

total $43,166
11a · Other revenue: BEEF TENT

total $143,911 · related or exempt $143,911
11b · Other revenue: OTHER INCOME

total $47,150 · related or exempt $47,150
11c · Other revenue: ERTC

total $40,327 · related or exempt $40,327
11e · Other revenue, total

$231,388

Functional expenses

Part IX, the statement of functional expenses.

7 · Other salaries and wages

total $267,407 · program services $200,555 · management and general $66,852
8 · Pension plan contributions

total $18,515 · program services $14,773 · management and general $3,742
9 · Other employee benefits

total $56,334 · program services $41,366 · management and general $14,968
10 · Payroll taxes

total $22,662 · program services $16,996 · management and general $5,666
11b · Fees: legal

total $4,395 · management and general $4,395
11c · Fees: accounting

total $17,627 · management and general $17,627
11g · Fees: other

total $203,373 · program services $203,373
13 · Office expenses

total $62,644 · management and general $62,644
16 · Occupancy

total $15,350 · management and general $15,350
17 · Travel

total $27,562 · program services $20,671 · management and general $6,891
19 · Conferences, conventions and meetings

total $25,049 · management and general $25,049
22 · Depreciation, depletion and amortization

total $18,563 · program services $15,203 · management and general $3,360
23 · Insurance

total $10,447 · management and general $10,447
24a · Other expenses: PRINTING

total $228,820 · program services $228,820
24b · Other expenses: CONVENTION AND TRADE SHOW

total $163,560 · program services $163,560
24c · Other expenses: BEEF TENT

total $118,105 · program services $118,105
24d · Other expenses: SALARIES

total $103,413 · program services $103,413
24e · All other expenses

total $510,169 · program services $319,563 · management and general $126,650 · fundraising $63,956

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $150,122 · end of year $226,276
2 · Savings and temporary cash investments

beginning of year $50,029 · end of year $109,783
10a · Land, buildings and equipment: cost or other basis

$367,634
10b · Land, buildings and equipment: accumulated depreciation

$308,755
10c · Land, buildings and equipment, net

beginning of year $55,592 · end of year $58,879
11 · Investments: publicly traded securities

beginning of year $1,033,908 · end of year $1,069,597
14 · Intangible assets

beginning of year $15,196
15 · Other assets

beginning of year $20,000 · end of year $67,318
19 · Deferred revenue

beginning of year $92,041 · end of year $126,307
27 · Net assets without donor restrictions

beginning of year $206,606 · end of year $343,446
28 · Net assets with donor restrictions

beginning of year $1,026,200 · end of year $1,062,100

Mission and programs · 2024

Mission

THE ORGANIZATION'S PRIMARY PURPOSE IS TO REPRESENT THE INTERESTS OF THE CATTLEMEN OF OKLAHOMA. THE ORGANIZATION PUBLISHES "OKLAHOMA COWMAN" MAGAZINE WHICH INCLUDES ARTICLES RELATED TO THE CATTLE INDUSTRY. IT STAGES A RODEO EACH YEAR FEATURING RANCH HANDS ACROSS OKLAHOMA. THE ASSOCIATION OPERATES A BRAND REGISTRATION PROGRAM TO PROTECT RANCHERS' ASSETS. IT ALSO HOLDS AN ANNUAL CONVENTION EACH YEAR TO PROVIDE TO ITS MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY.

Activities or mission (Part I)

THE ORGANIZATION'S PRIMARY PURPOSE IS TO REPRESENT THE INTERESTS OF THE CATTLEMEN OF OKLAHOMA.

"OKLAHOMA COWMAN" MAGAZINE PROVIDES MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY. THIS REVENUE IS CONSIDERED UNRELATED BUSINESS ACTIVITY AND REQUIRES THE FILING OF 990-T ANNUALLY

Expenses $486,015 · Revenue $526,935
ANNUAL CONVENTIONS PROVIDE MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY.

Expenses $244,594 · Revenue $371,583
THE BRAND REGISTRATION PROGRAM IS DESIGNED TO PROTECT MEMBER RANCHERS' ASSETS.

Expenses $9,885 · Revenue $109,686
OTHER ACTIVITIES TO PROMOTE THE CATTLE INDUSTRY AND ASSOCIATION. THIS INCLUDES A WHOLLY OWNED SUBSIDIARY PRAIRIE BEEF SOLUTIONS LLC (PBS) AN ORGANIZATION FORMED TO PROVIDE THE MEMBERSHIP A MORE DIRECT MEANS OF REACHING THE MARKET WITH THEIR PROCESSED BEEF THROUGH THE DISTRIBUTION CHANNELS PBS HAS ESTABLISHED. "PBS" IS REQUIRED TO FILE A 990-T ANNUALLY FOR ITS OPERATIONS.

Expenses $705,904 · Revenue $1,033,826

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Michael KelseyMICHAEL KELSEY

EXEC VICE PR

Total calculated

$0

Hours/week

40 + 10 related
Troy ShelbyTROY SHELBY

PRESIDENT

Total calculated

$0

Hours/week

1 + 1 related
Ford DrummondFORD DRUMMOND

PRESIDENT EL

Total calculated

$0

Hours/week

1 + 1 related
Byron YeomanBYRON YEOMAN

PAST PRESIDE

Total calculated

$0

Hours/week

1 + 1 related
Charlie SwansonCHARLIE SWANSON

PRESIDENT'S

Total calculated

$0

Hours/week

1 + 1 related
Bob DrakeBOB DRAKE

PRESIDENT'S

Total calculated

$0

Hours/week

1 + 1 related
Kelli PayneKELLI PAYNE

NC VICE PRES

Total calculated

$0

Hours/week

1 + 1 related
Meritt ArmitageMERITT ARMITAGE

NE VICE PRES

Total calculated

$0

Hours/week

1 + 1 related
Jessie BierigJESSIE BIERIG

NW VICE PRES

Total calculated

$0

Hours/week

1 + 1 related
Paul TuleyPAUL TULEY

SC VICE PRES

Total calculated

$0

Hours/week

1 + 1 related
Roger WannROGER WANN

SE VICE PRES

Total calculated

$0

Hours/week

1 + 1 related
Jeremy KinderJEREMY KINDER

SW VICE PRES

Total calculated

$0

Hours/week

1 + 1 related
Other Officersdirectors On WebsiteOTHER OFFICERSDIRECTORS ON WEBSITE

OTHER OFF/DI

Total calculated

$0

Hours/week

1 + 1 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2024
Filed: 6 November 2025
IRS schema version: 2024v5.0
Source object: 202543179349306354

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