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Nonprofiteer
← BROWN SWISS CATTLE BREEDERS ASSN OF THE U S A INC

Form 990 for tax year 2024

Filed by BROWN SWISS CATTLE BREEDERS ASSN OF THE U S A INC.

Totals

Total revenue
$694,285
Total expenses
$673,261
Contributions and grants received
$25,507
Grants paid
$0
Program service revenue
$645,155
Investment income
$1,556
Other revenue
$22,067
Total assets, end of year
$824,121
Total liabilities, end of year
$78,447
Net assets or fund balances, end of year
$745,674
Program services expenses (Part IX)
$610,807
Management and general expenses
$62,454
Fundraising expenses
$0
Program service expenses (Part III)
$610,807

Program services were 90.7% 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.

  • 1f · All other contributions, gifts and grants

    $25,507

  • 2a · Program service revenue: REGISTRATIONS/TRANSFERS/FEES

    total $529,195 · related or exempt $529,195

  • 2b · Program service revenue: SERVICES AND OTHER INCOME

    total $41,980 · related or exempt $41,980

  • 2c · Program service revenue: MAGAZINE CIRCULATION

    total $32,245 · unrelated business $32,245

  • 2d · Program service revenue: FOREIGN PROGRAM

    total $27,380 · related or exempt $27,380

  • 2e · Program service revenue: MEMBERSHIPS

    total $14,355 · related or exempt $14,355

  • 3 · Investment income

    total $1,456 · excluded $1,456

  • 7a · Gross sales of assets other than inventory

    other assets $100

  • 7c · Gain or loss

    other assets $100

  • 7d · Net gain or loss

    total $100 · related or exempt $100

  • 10a · Gross sales of inventory

    $29

  • 10b · Cost of goods sold

    $11

  • 10c · Net income from sales of inventory

    total $18 · related or exempt $18

  • 11a · Other revenue: MANAGEMENT FEES

    total $11,250 · related or exempt $11,250

  • 11b · Other revenue: LIFE INSURANCE REFUND

    total $10,799 · excluded $10,799

  • 11e · Other revenue, total

    $22,049

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $312,215 · program services $262,821 · management and general $49,394

  • 8 · Pension plan contributions

    total $7,703 · program services $6,234 · management and general $1,469

  • 9 · Other employee benefits

    total $1,013 · program services $860 · management and general $153

  • 10 · Payroll taxes

    total $25,092 · program services $21,246 · management and general $3,846

  • 11c · Fees: accounting

    total $10,845 · program services $3,253 · management and general $7,592

  • 12 · Advertising and promotion

    total $4,476 · program services $4,476

  • 13 · Office expenses

    total $94,113 · program services $94,113

  • 16 · Occupancy

    total $13,919 · program services $13,919

  • 17 · Travel

    total $80,571 · program services $80,571

  • 19 · Conferences, conventions and meetings

    total $3,622 · program services $3,622

  • 22 · Depreciation, depletion and amortization

    total $10,124 · program services $10,124

  • 23 · Insurance

    total $22,103 · program services $22,103

  • 24a · Other expenses: FOREIGN MARKET DEVELOPMEN

    total $19,197 · program services $19,197

  • 24b · Other expenses: CLASSIFICATION SERVICES

    total $15,700 · program services $15,700

  • 24c · Other expenses: JUNIOR ACTIVITY

    total $12,317 · program services $12,317

  • 24d · Other expenses: GENOMICS TESTING

    total $7,114 · program services $7,114

  • 24e · All other expenses

    total $33,137 · program services $33,137

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $253,249 · end of year $273,224

  • 2 · Savings and temporary cash investments

    beginning of year $232,690 · end of year $241,734

  • 4 · Accounts receivable

    beginning of year $69,617 · end of year $65,431

  • 8 · Inventories for sale or use

    beginning of year $21

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,919 · end of year $8,918

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

    $406,766

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

    $215,639

  • 10c · Land, buildings and equipment, net

    beginning of year $200,177 · end of year $191,127

  • 11 · Investments: publicly traded securities

    beginning of year $2,215 · end of year $2,215

  • 15 · Other assets

    beginning of year $11,250 · end of year $41,472

  • 17 · Accounts payable and accrued expenses

    beginning of year $58,163 · end of year $78,447

  • 27 · Net assets without donor restrictions

    beginning of year $565,868 · end of year $594,683

  • 28 · Net assets with donor restrictions

    beginning of year $150,107 · end of year $150,991

Mission and programs · 2024

Mission

EDUCATION AND PROMOTION OF THE BROWN SWISS DAIRY BREED. THE ORGANIZATION PROVIDES REGISTRATION, PERFORMANCE ACCREDITATION AND OTHER SERVICES TO BREEDERS FOR THE BETTERMENT OF THIS BREED OF CATTLE. THE ORGANIZATION SPONSORS NATIONAL SHOWS AND EXHIBITIONS TO EDUCATE THE GENERAL PUBLIC ABOUT THE QUALITY OF BROWN SWISS MILK AND MILK PRODUCTS.

  • PROVIDE SERVICES AND PROGRAMS FOR THE PROMOTION AND EXPANSION OF BROWN SWISS DAIRY HERDS IN THE USA

    Expenses $610,807

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

Listed in Part VII

  • Richard Hill-District I

    DIRECTOR

    Total calculated
    $0

  • Bruce Heilinger-District II

    DIRECTOR

    Total calculated
    $0

  • Sherry Smith-District III

    DIRECTOR

    Total calculated
    $0

  • Brent Moyer-District IV

    DIRECTOR

    Total calculated
    $0

  • Dr Kyle Thompson-District Ix

    DIRECTO

    Total calculated
    $0

  • Lauria Winkelman-District V

    DIRECTOR

    Total calculated
    $0

  • Matt Hendel-District VII

    DIRECTOR

    Total calculated
    $0

  • Marc Wailes-District VIII

    DIRECTOR

    Total calculated
    $0

  • Brian Pacheco

    PRESIDENT

    Total calculated
    $0

  • Norman Magnussen

    EXEC SECRETA

    Total calculated
    $0

  • Dayne Voelker-District VI

    VICE PRESIDE

    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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.0
Source object
202513159349306166

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