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Nonprofiteer
← OKLAHOMA CATTLEMENS ASSOCIATION INC

Form 990 for tax year 2023

Filed by OKLAHOMA CATTLEMENS ASSOCIATION INC.

Totals

Total revenue
$2,025,787
Total expenses
$2,034,447
Contributions and grants received
$407,690
Grants paid
$0
Program service revenue
$1,324,710
Investment income
$91,787
Other revenue
$201,600
Total assets, end of year
$1,324,847
Total liabilities, end of year
$92,041
Net assets or fund balances, end of year
$1,232,806
Program services expenses (Part IX)
$1,681,043
Management and general expenses
$301,807
Fundraising expenses
$51,597
Program service expenses (Part III)
$1,681,043

Program services were 82.6% 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

    $387,690

  • 1d · Related organizations

    $20,000

  • 2a · Program service revenue: OKLAHOMA COWMAN

    total $505,283 · unrelated business $505,283

  • 2b · Program service revenue: OKLA YOUTH EXPO

    total $254,141 · related or exempt $254,141

  • 2c · Program service revenue: CONVENTION AND TRADE

    total $204,630 · related or exempt $204,630

  • 2d · Program service revenue: OJCA CONVENTION AND PRE-SHOW

    total $134,673 · related or exempt $134,673

  • 2e · Program service revenue: BRAND REGISTRATION FEE

    total $116,451 · related or exempt $116,451

  • 2f · All other program service revenue

    total $109,532 · related or exempt $60,317 · unrelated business $49,215

  • 3 · Investment income

    total $32,731 · excluded $32,731

  • 7a · Gross sales of assets other than inventory

    securities $354,655 · other assets $2,739

  • 7b · Less cost or other basis and sales expenses

    securities $298,338

  • 7c · Gain or loss

    securities $56,317 · other assets $2,739

  • 7d · Net gain or loss

    total $59,056 · related or exempt $56,317 · excluded $2,739

  • 8a · Fundraising events: gross income

    $186,769

  • 8b · Fundraising events: direct expenses

    $164,290

  • 8c · Net income from fundraising events

    total $22,479

  • 11a · Other revenue: BEEF TENT

    total $150,701 · related or exempt $150,701

  • 11b · Other revenue: OTHER INCOME

    total $28,420 · related or exempt $28,420

  • 11e · Other revenue, total

    $179,121

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $241,063 · program services $180,797 · management and general $60,266

  • 8 · Pension plan contributions

    total $18,463 · program services $13,847 · management and general $4,616

  • 9 · Other employee benefits

    total $60,385 · program services $45,289 · management and general $15,096

  • 10 · Payroll taxes

    total $6,706 · program services $5,029 · management and general $1,677

  • 11b · Fees: legal

    total $3,200 · management and general $3,200

  • 11c · Fees: accounting

    total $10,907 · management and general $10,907

  • 11g · Fees: other

    total $272,858 · program services $272,858

  • 13 · Office expenses

    total $52,438 · management and general $52,438

  • 16 · Occupancy

    total $10,312 · management and general $10,312

  • 17 · Travel

    total $26,275 · program services $19,706 · management and general $6,569

  • 19 · Conferences, conventions and meetings

    total $23,774 · management and general $23,774

  • 22 · Depreciation, depletion and amortization

    total $4,471 · program services $1,269 · management and general $3,202

  • 23 · Insurance

    total $9,842 · management and general $9,842

  • 24a · Other expenses: SALARIES

    total $229,381 · program services $229,381

  • 24b · Other expenses: PRINTING

    total $217,896 · program services $217,896

  • 24c · Other expenses: CONVENTION AND TRADE SHOW

    total $145,997 · program services $145,997

  • 24d · Other expenses: OJCA CONVENTION /PRE-SHOW

    total $135,068 · program services $135,068

  • 24e · All other expenses

    total $565,411 · program services $413,906 · management and general $99,908 · fundraising $51,597

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $177,935 · end of year $150,122

  • 2 · Savings and temporary cash investments

    beginning of year $14,056 · end of year $50,029

  • 10a · Land, buildings and equipment: cost or other basis

    $395,747

  • 10b · Land, buildings and equipment: accumulated depreciation

    $340,155

  • 10c · Land, buildings and equipment, net

    beginning of year $58,795 · end of year $55,592

  • 11 · Investments: publicly traded securities

    beginning of year $1,108,689 · end of year $1,033,908

  • 14 · Intangible assets

    beginning of year $16,465 · end of year $15,196

  • 15 · Other assets

    end of year $20,000

  • 19 · Deferred revenue

    beginning of year $182,082 · end of year $92,041

  • 27 · Net assets without donor restrictions

    beginning of year $175,158 · end of year $206,606

  • 28 · Net assets with donor restrictions

    beginning of year $1,018,700 · end of year $1,026,200

Mission and programs · 2023

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

    Revenue $505,283

  • ANNUAL CONVENTIONS PROVIDE MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY.

    Expenses $281,065 · Revenue $202,105

  • THE BRAND REGISTRATION PROGRAM IS DESIGNED TO PROTECT MEMBER RANCHERS' ASSETS.

    Expenses $13,248 · Revenue $116,898

  • 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 $1,386,730 · Revenue $1,201,501

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Michael Kelsey

    EXEC VICE PR

    Total calculated
    $205,000
    From this org
    $185,000
    From related orgs
    $0
    Other
    $20,000
    Hours/week
    40 + 5 related

    Schedule J breakdown matched by us

    Base
    $185,000
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $20,000
    Filer's total
    $205,000

  • Troy Shelby

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Byron Yeoman

    PAST PRESIDE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Ford Drummond

    PRESIDENT EL

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Charlie Swanson

    PRESIDENT'S

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Bob Drake

    PRESIDENT'S

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Kelli Payne

    NC VICE PRES

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Meritt Armitage

    NE VICE PRES

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jessie Bierig

    NW VICE PRES

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Zac Pogue

    SC VICE PRES

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jim Dismukes

    SE VICE PRES

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jeremy Kinder

    SW VICE PRES

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Other Officersdirectors On Website

    OTHER OFF/DI

    Total calculated
    $0

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.0
Source object
202443199349317754

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