MID-SOUTH RODEO COWKIDS ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MID-SOUTH RODEO COWKIDS ASSOCIATION (EIN 92-0831089)
Tax period
2024-10-01 to 2025-09-30
Filed
2026-07-06
IRS object ID
202611879349300421
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-06T16:05:14-04:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN842185097PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MELISSA S BRAMBLETT CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1209 SO 7TH STREETAddressLine1Txt
CityCHICKASHACityNm
State AbbreviationOKStateAbbreviationCd
ZIP73018ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN920831089EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MID-SOUTH RODEO COWKIDS ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMID-BusinessNameControlTxt
Phone5806994404PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1251AddressLine1Txt
CitySHAWNEECityNm
State AbbreviationOKStateAbbreviationCd
ZIP74801ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUMMER DUNNPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2026-06-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMELISSA S BRAMBLETT CPAPreparerPersonNm
PTINP01258028PTIN
Phone4052224017PhoneNum
Preparation2026-07-06PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSUMMER DUNNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1251AddressLine1Txt
CitySHAWNEECityNm
State AbbreviationOKStateAbbreviationCd
ZIP74801ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$228,251GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2022FormationYr
Legal Domicile StateOKLegalDomicileStateCd
Activity Or MissionTO PROMOTE AND CULTIVATE THE COMPETITIVE EVENTS OF RODEO AS AN EXTRA- CURRICULAR ACTIVITY AMONG ITS YOUTH MEMBERS WHO ARE SCHOOL CHILDREN/STUDENTS.ActivityOrMissionDesc
Voting Members Governing Body224VotingMembersGoverningBodyCnt
Voting Members Independent224VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$53,339PYContributionsGrantsAmt
CY Contributions Grants$50,610CYContributionsGrantsAmt
PY Program Service Revenue$161,082PYProgramServiceRevenueAmt
CY Program Service Revenue$177,641CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$214,421PYTotalRevenueAmt
CY Total Revenue$228,251CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$215,358PYOtherExpensesAmt
CY Other Expenses$221,997CYOtherExpensesAmt
PY Total Expenses$215,358PYTotalExpensesAmt
CY Total Expenses$221,997CYTotalExpensesAmt
PY Revenues Less Expenses-$937PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$6,254CYRevenuesLessExpensesAmt
Total Assets BOY$2,164TotalAssetsBOYAmt
Total Assets EOY$8,418TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,164NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,418NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROMOTE AND CULTIVATE THE COMPETITIVE EVENTS OF RODEO AS AN EXTRA- CURRICULAR ACTIVITY AMONG ITS YOUTH MEMBERS WHO ARE SCHOOL CHILDREN/STUDENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Revenue$177,641RevenueAmt
DescYOUTH FROM AROUND OKLAHOMA PARTICIPATED IN TRAINING TO BE BETTER OWNERS OF THEIR ANIMALS. EVENTS INCLUDED TRAINING AND RODEO COMPETITIONS WHERE YOUTH, 18 YEARS OF AGE AND YOUNGER, COMPETED FOR AWARDS WHILE DEVELOPING FRIENDSHIPS WITH PEERS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$221,997ExpenseAmt
DescTHE ORGANIZATION EXPENSES RELATED TO PROGRAM EXPENSES INCLUDE SEVERAL ITEMS THAT ARE NOT PRE-PRINTED ON PART III OF THE RETURN AND THERFORE ARE LISTED AS OTHER EXPENSES.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$221,997TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$221,997TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document27IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members224GoverningBodyVotingMembersCnt
Independent Voting Member224IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL JOHNSONPersonNm
Phone4057612291PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line137402 OLD HWY 270AddressLine1Txt
CitySHAWNEECityNm
State AbbreviationOKStateAbbreviationCd
ZIP74804ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
AUTUMN SPENSE
PRESIDENT10.00Yes (X)$0$0$0
AMANDA SEIBOLD
PAST TREASUR15.00Yes (X)$0$0$0
AUDRA HODGKINS
SECRETARY20.00Yes (X)$0$0$0
SUMMER DUNN
TREASURERYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$5,625MembershipDuesAmt
All Other Contributions$44,985AllOtherContributionsAmt
Total Contributions$50,610TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ENTRY FEES711210$163,595$163,595
OTHER711210$14,046$14,046
FieldValueIRS element (for citing)
Total Program Service Revenue$177,641TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$228,251TotalRevenueColumnAmt
Related Or Exempt Func Income$177,641RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,642TotalAmt
Program Services$3,642ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$4,063TotalAmt
Program Services$4,063ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$27TotalAmt
Program Services$27ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$722TotalAmt
Program Services$722ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ALL OTHER EXPENSES$172,219$172,219
ARENA & STALL RENT$41,324$41,324

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$221,997TotalAmt
Program Services$221,997ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,164BOYAmt
EOY$8,418EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,164BOYAmt
EOY$8,418EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,164BOYAmt
EOY$8,418EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,164BOYAmt
EOY$8,418EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,164BOYAmt
EOY$8,418EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$6,254ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$33,877CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$53,339CurrentTaxYearMinus1YearAmt
Current Tax Year$50,610CurrentTaxYearAmt
Total$137,826TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$57,865CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$161,082CurrentTaxYearMinus1YearAmt
Current Tax Year$177,641CurrentTaxYearAmt
Total$396,588TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$91,742CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$214,421CurrentTaxYearMinus1YearAmt
Current Tax Year$228,251CurrentTaxYearAmt
Total$534,414TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$534,414PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$91,742CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$214,421CurrentTaxYearMinus1YearAmt
Current Tax Year$228,251CurrentTaxYearAmt
Total$534,414TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DTHE ORGANIZATION EXPENSES RELATED TO PROGRAM EXPENSES INCLUDE SEVERAL ITEMS THAT ARE NOT PRE-PRINTED ON PART III OF THE RETURN AND THERFORE ARE LISTED AS OTHER EXPENSES.
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7AMEMBERS ELECT REPLACEMENT BOARD MEMBERS AT THE ANNUAL MEETING OF THE MEMBERSHIP.
FORM 990, PAGE 6, PART VI, LINE 7BBOARD MEMBERS ARE RESPONSIBLE FOR THE POLICIES OF THE ASSOCIATION. MEMBERS ARE ELIGIBLE TO BE ELECTED BY THE MEMBERSHIP TO SERVE ON THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 11BCOPIES ARE GIVEN TO THE BOARD OF DIRECTOR MEMBERS TO REVIEW.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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