What the amendment changed
Compared with the return it replaced , filed 30 December 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
- Total expenses
- $2,640,846 changed to $2,389,282
- Program services expenses
- $2,189,614 changed to $1,950,550
- Fundraising expenses
- $138,626 changed to $126,126
- Program service expenses (Part III)
- $2,189,614 changed to $1,950,550
Totals
- Total revenue
- $2,154,383
- Total expenses
- $2,389,282
- Contributions and grants received
- $1,145,752
- Grants paid
- $25,000
- Program service revenue
- $686,069
- Investment income
- $2,378
- Other revenue
- $320,184
- Total assets, end of year
- $1,118,530
- Total liabilities, end of year
- $983,249
- Net assets or fund balances, end of year
- $135,281
- Program services expenses (Part IX)
- $1,950,550
- Management and general expenses
- $312,606
- Fundraising expenses
- $126,126
- Program service expenses (Part III)
- $1,950,550
Program services were 81.6% 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
$16,584
-
1c · Fundraising events
$11,668
-
1e · Government grants (contributions)
$40,000
-
1f · All other contributions, gifts and grants
$1,077,500
-
1g · Noncash contributions included above
$95,738
-
2a · Program service revenue: Worlds Oldest Rodeo
total $686,069 · related or exempt $686,069
-
3 · Investment income
total $2,378 · related or exempt $2,378
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $159,869
-
6b · Less rental expenses
real property $3,327
-
6c · Rental income or loss
real property $156,542
-
6d · Net rental income or loss
total $156,542 · excluded $156,542
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$38,067
-
8a · Fundraising events: contributions included on line 1c
$11,668
-
8b · Fundraising events: direct expenses
$14,592
-
8c · Net income from fundraising events
total $23,475
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$234,596
-
10b · Cost of goods sold
$110,195
-
10c · Net income from sales of inventory
total $124,401 · excluded $124,401
-
11a · Other revenue: Royalty Income
total $15,766 · excluded $15,766
-
11e · Other revenue, total
$15,766
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $25,000 · program services $25,000
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $117,468 · program services $39,156 · management and general $39,156 · fundraising $39,156
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $364,630 · program services $226,070 · management and general $131,267 · fundraising $7,293
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $18,355 · program services $6,950 · management and general $11,296 · fundraising $109
-
10 · Payroll taxes
total $39,097 · program services $31,423 · management and general $6,383 · fundraising $1,291
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $107,545 · program services $61,200 · management and general $45,745 · fundraising $600
-
11c · Fees: accounting
total $22,198 · program services $1,269 · management and general $20,929
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $234,178 · program services $231,457 · management and general $472 · fundraising $2,249
-
13 · Office expenses
total $20,078 · program services $12,227 · management and general $7,851
-
14 · Information technology
total $23,493 · program services $11,837 · management and general $5,967 · fundraising $5,689
-
15 · Royalties
total $0
-
16 · Occupancy
total $189,695 · program services $186,485 · management and general $3,210
-
17 · Travel
total $52,949 · program services $21,441 · management and general $21,097 · fundraising $10,411
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $2,186 · program services $2,186
-
20 · Interest
total $306 · management and general $306
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $96,120 · program services $96,120
-
23 · Insurance
total $26,938 · program services $25,321 · management and general $1,617
-
24a · Other expenses: Rodeo Expenses
total $815,863 · program services $785,098 · management and general $4,371 · fundraising $26,394
-
24b · Other expenses: Rodeo Expenses In Kind
total $92,238 · program services $92,238
-
24c · Other expenses: Outside services
total $73,263 · program services $69,062 · management and general $3,127 · fundraising $1,074
-
24d · Other expenses: Community Contributions
total $37,722 · program services $5,282 · management and general $580 · fundraising $31,860
-
24e · All other expenses
total $29,960 · program services $20,728 · management and general $9,232
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $83,961 · end of year $86,500
-
2 · Savings and temporary cash investments
beginning of year $64,751 · end of year $5,235
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $169,822 · end of year $56,490
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
beginning of year $39,031 · end of year $41,533
-
9 · Prepaid expenses and deferred charges
beginning of year $25,612 · end of year $450
-
10a · Land, buildings and equipment: cost or other basis
$1,220,393
-
10b · Land, buildings and equipment: accumulated depreciation
$652,082
-
10c · Land, buildings and equipment, net
beginning of year $610,815 · end of year $568,311
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $301,535 · end of year $360,011
-
17 · Accounts payable and accrued expenses
beginning of year $136,804 · end of year $241,899
-
19 · Deferred revenue
beginning of year $231,150 · end of year $212,500
-
23 · Secured mortgages and notes payable
beginning of year $486,957 · end of year $465,143
-
25 · Other liabilities
beginning of year $70,436 · end of year $63,707
-
27 · Net assets without donor restrictions
beginning of year $342,484 · end of year $113,602
-
28 · Net assets with donor restrictions
beginning of year $27,696 · end of year $21,679
Mission and programs · 2024
Mission
Prescott Frontier Days, Inc., a non-profit volunteer organization, is dedicated to the continuation and enhancement of the World's Oldest Rodeo and western traditions, while enriching its community, both culturally and financially.
-
Rodeo Week and Auxiliary Events- Tickets Sold (Rodeo Week): 36,522- Auxiliary Event Attendance: 63,296- Prescott Frontier Days Parade Attendance: ~30,000Together, these figures highlight the significant community and visitor engagement during the 2024 Prescott Frontier Days celebrations.Equine EventsThroughout 2024, equine-related events held on the premises included:- 6+ small-scale events (average attendance ~300)- 4+ Mid-sized events (average attendance ~2,500)These equine activities contributed to year-round public participation and reinforced the venues role as a hub for regional equestrian culture.
Expenses $1,950,550 · Grants $25,000 · Revenue $722,499
As filed on the 2024 return.
Listed in Part VII
-
James Dewey Brown
Executive Dir.
- Total calculated
- $117,469
- From this org
- $117,469
- From related orgs
- $0
- Other
- $0
- Hours/week
- 55
-
Kymberli Lopez
President
- Total calculated
- $0
- Hours/week
- 5
-
Michael Davidson
Director
- Total calculated
- $0
- Hours/week
- 2
-
Suzy Davidson
Director
- Total calculated
- $0
- Hours/week
- 4
-
Rex Hinshaw
Vice President
- Total calculated
- $0
- Hours/week
- 2
-
Jerry Watson
Director
- Total calculated
- $0
- Hours/week
- 2
-
Robbie Long
Director
- Total calculated
- $0
- Hours/week
- 2
-
Neal Nabb
Secretary
- Total calculated
- $0
- Hours/week
- 2
-
Steve Myers
Director
- Total calculated
- $0
- Hours/week
- 2
-
Brett Mills
Treasurer
- Total calculated
- $0
- Hours/week
- 4
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
-
Justin Cowboy Crisis
$25,000
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Prescott Frontier Days Foundation
501(3)(c) · Support Prescott Frontier Days, Inc. · AZ
Directly controlled by Prescott Frontier Days Inc
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 20 January 2026
- IRS schema version
- 2024v5.2
- Source object
- 202600209349301210
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