2024-02-15T17:10:49-06:00 2023-03-31 BDO USA 9901 IH-10 Suite 500 San Antonio TX 78230 990 2022-04-01 741075466 SAN ANTONIO LIVESTOCK EXPOSITION INC % JAMIE BROWN SANA 2102255851 723 Frost Bank Center Drive SAN ANTONIO TX 782193609 CODY DAVENPORT Executive Dir/CEO 2102284877 2024-02-15 true CODY DAVENPORT 999009999 Ann M Pena P00671430 2103428000 2 2022 2023-04-26 12:10:37Z CODY DAVENPORT 723 Frost Bank Center Drive SAN ANTONIO TX 782193609 53033373 false X www.sarodeo.com X 1948 TX The opening sentence in san antonio livestock exposition's (sale) website - " a volunteer organization that emphasizes agriculture and education to develop the youth 14 14 297 7131 0 0 8123940 9589680 36243719 39877076 21830 212555 898115 734154 45287604 50413465 3432785 3650501 0 0 5075805 6043715 0 0 1944680 28220272 34098985 36728862 43793201 8558742 6620264 42478707 59711084 5107305 15842196 37371402 43868888 SEE SCHEDULE O false false 38175795 3650501 39877076 SAN ANTONIO LIVESTOCK EXPOSITION (SALE) ANNUALLY CELEBRATES LIVESTOCK, STOCK SHOW AND RODEO HELD EACH FEBRUARY. THERE ARE VARIOUS SHOWS AND ACTIVITIES THAT HELP TO EDUCATE THE PUBLIC IN THE MANY ASPECTS OF THESE EVENTS. VARIOUS SCHOLARSHIPS AND FUNDS ARE AWARDED TO INDIVIUAL ENTRIES IN THE STOCK SHOW WHICH ENABLES THEM TO EXTEND THEIR EDUCATION. NET FUNDS FROM THESE AND OTHER ACTIVITIES ARE USED TO AWARD SCHOLARSHIPS FOR THOSE QUALIFIED INDIVIDUALS. DURING FEBRUARY 2023, THE VARIOUS LIVESTOCK AND OTHER COMPETITIONS, OVER 434 INDIVIDUALS WERE AWARDED SCHOLARSHIPS; THERE WERE 16,236 LIVESTOCK COMPETITORS; OVER 420 ENTRIES IN THE HORSE SHOW COMPETITION; 376 COMPETITORS IN THE CALF SCRAMBLE; OVER 997 PARTICIPANTS IN THE JUNIOR LIVESTOCK AUCTION; AND OVER 450 COMPETITORS IN THE RODEO COMPETITION. THERE WERE OVER 7,131 VOLUNTEERS THAT HELPED IN ALL PHASES AND ASPECTS OF THIS EVENT AND CONTRIBUTED TO ITS OVERALL SUCCESS. 38175795 true false false false false false false false false false true false false true true false false true false false false false false false true false false true false true false false false false false false false true true false false false false true false false false true 1038 0 true 297 true false false false false false true true false false false false false false X 14 14 true false false false true true false true true false false true true true true true true true true false X JAMIE BROWN 2102255851 723 FROST BANK CENTER DRIVE SAN ANTONIO TX 78219 Cody Davenport Exec Dir/CEO 50.0 0.0 X X 513487 0 44819 Christopher M Derby Marketing Officer 50.0 0.0 X 202936 0 28604 Jamie Brown Chief Fin Officer 50.0 0.0 X 205493 0 17669 Christopher M Weaver Technology Officer 50.0 0.0 X 203276 0 9621 John D Phelps Ticketing Officer 50.0 0.0 X 177219 0 16097 Thomas D Adams Festival Officer 50.0 0.0 X 148775 0 14339 Karen Caraway Chief of Staff 50.0 0.0 X 123127 0 25038 Cody O Tharp Rodeo Officer 50.0 0.0 X 110425 0 4511 Joe Soules Vice President 2.0 0.0 X 0 0 0 BJ Hendler Vice President 2.0 0.0 X 0 0 0 Nancy Loeffler Chairman 2.0 0.0 X 0 0 0 Bert Pfiester Vice President 2.0 0.0 X 0 0 0 Randy Vaclavik Vice President 2.0 0.0 X 0 0 0 Tina Altgelt Haynes Vice President 2.0 0.0 X 0 0 0 Dick Evans Vice President 2.0 0.0 X 0 0 0 Richard Martinez Vice President 2.0 0.0 X 0 0 0 Allen Cole Vice President 2.0 0.0 X 0 0 0 David White President 2.0 0.0 X 0 0 0 Dick Evans Vice President 2.0 0.0 X 0 0 0 Pat Frost Vice President 2.0 0.0 X 0 0 0 Ronnie Urbanczyk Vice President 2.0 0.0 X 0 0 0 1684738 0 160698 8 false true false PRCA 101 Pro Rodeo Dr COLORADO SPRINGS CO 80919 Rodeo/Entertainment 1786401 Coliseum Advisory Board 3201 E Houston St SAN ANTONIO TX 78219 Property Rent/Servic 2545272 Aramark Sports Entertainment One ATT Center Parkway SAN ANTONIO TX 78219 Contract services 911722 Community Arena Management Ltd One ATT Center Parkway SAN ANTONIO TX 78219 Facility,security 1464898 NC Construction Group LLC 1380 Pantheon Way Ste 390 SAN ANTONIO TX 78232 Construction 822461 34 160031 9429649 544067 9589680 STOCK SHOW AND RODEO 711300 38746393 38746393 OTHER RELATED EVENTS/ACTIVITIES 711300 1130683 1130683 39877076 170324 170324 0 0 246735 176213 70522 0 70522 70522 381870 16700 356339 25531 16700 42231 42231 2066915 160031 1788541 278374 278374 0 0 0 684073 298815 385258 385258 0 50413465 39877076 946709 3650501 3650501 0 0 0 1684739 639355 1045384 0 3358082 3347126 10956 379293 293677 77818 7798 200201 155010 41075 4116 421400 326279 86457 8664 0 134165 134165 0 0 0 0 245947 160297 71014 14636 1032556 1029048 3508 0 0 0 270294 209281 55456 5557 19345 11691 7654 0 260880 93528 151977 15375 0 0 1507980 1070666 437314 657746 467000 190746 AUCTION ITEMS 177006 174110 2896 CONTRACT LABOR 528380 437875 68620 21885 DONATIONS 407527 3327 404200 DUES & SUBSCRIPTIONS 16428 12315 4113 28840731 26094709 1289977 1456045 43793201 38175795 3672726 1944680 12935116 19651886 0 0 0 0 4384312 6145075 0 0 0 0 0 0 39229 162535 277202 530584 44054433 21932470 21895994 22121963 2946854 3159446 0 0 0 0 0 0 0 7939595 42478707 59711084 3453118 6160428 0 0 562385 271442 0 0 0 0 0 0 0 0 0 0 1091802 9410326 5107305 15842196 X 18067591 38391215 19303811 5477673 37371402 43868888 42478707 59711084 6620264 -122778 X false true X true X 7922265 7815814 5527091 8123940 9589680 38978790 26023010 28157662 6286964 36243719 39877076 136588431 0 0 0 33945275 35973476 11814055 44367659 49466756 175567221 24737 64910 52503 142150 0 24737 64910 52503 142150 175425071 89023 71040 20241 30318 170324 380946 0 89023 71040 20241 30318 170324 380946 0 0 34034298 36044516 11834296 44397977 49637080 175948167 0.99703 0.99735 0.00216 0.00152 X 5886333 5886333 6124513 4334564 1789949 25384077 12562687 12821390 1975044 1616556 358488 4684466 3418663 1265803 22121963 ROU ASSET 7939595 7939595 0 CALF SCRAMBLE CERTIFICATES 403400 DEFERRED COMPENSATION PAYABLE 1067331 ROU LIABILITY 7939595 9410326 51985785 -122778 1695098 1572320 50413465 50413465 46548299 2755098 2755098 43793201 43793201 Form 990, Schedule D, Part XI, Line 2D Consolidated Company-SALE Education Fund $ 2,682,091 Consolidated Company-Borderland Tequila $ 146,208 Cost of Goods Sold & Direct Expenses $ 2,263,569 In-Kind Contributions $ 378,731 Eliminations $(3,775,501) Total Adjustment $ 1,695,098 Form 990, Schedule D, Part XII, Line 2D Consolidated Company-SALE Education Fund $ 3,707,535 Consolidated Company-Borderland Tequila $ 180,764 Cost of Goods Sold & Direct Expenses $ 2,263,569 In-Kind Expenses $ 378,731 Eliminations $(3,775,501) Total Adjustment $ 2,755,098 LETS RODEO BALL 680881 37520 643361 404055 GO RODEO ROUNDU 465950 43230 422720 485080 5 1080115 79281 1000834 7200 892206 2226946 160031 2066915 7200 1781341 1788541 278374 true SAN ANTONIO LIVESTOCK EDUCATIONAL FUND INC PO BOX 200230 SAN ANTONIO TX 78220 454533237 501(c)(3) 3650501 SCHOLARSHIPS & GRANTS 1 PART I, LINE 2 - PROCEDURES FOR MONITORING USE OF GRANTS FUNDS IN U.S. THIS IS A DONATION TO THE SAN ANTONIO LIVESTOCK EXPOSITION EDUCATIONAL FUND - WHICH IS A TYPE 1 SUPPORTING ORGANIZATION.THE EDUCATIONAL FUND GIVES OUT GRANTS AND SCHOLARSHIPS TO SCHOOLS AND OTHER TAX EXEMPT ENTITIES TO FURTHER THEIR EXEMPT PURPOSE. THE ORGANIZATIONS REQUIRES THE AWARDED ENTITIES TO SUBMIT REPORTS RELATED TO THE USEAGE OF THE FUNDS RECEIVED, WHICH HELPS IN THE DETERMINATION OF FUTURE AWARDS. PART IV -ADDITIONAL SUPPLEMENTAL INFORMATION SAN ANTONIO LIVESTOCK EXPOSITION EDUCATIONAL FUND, INC. PURPOSE OF THE DONATION: DONATION WILL BE USED TO DELIVER GRANT AND SCHOLARSHIPS TO AWARDED ENTITIES. X X X X X true true false false false false false false false Cody Davenport Exec Dir/CEO 413487 100000 19800 25019 558306 Christopher M Derby Marketing Officer 177936 25000 10349 18255 231540 John D Phelps Ticketing Officer 157219 20000 9550 6547 193316 Jamie Brown Chief Fin Officer 185493 20000 11164 6505 223162 Thomas D Adams Festival Officer 130775 18000 7834 6505 163114 Christopher M Weaver Technology Officer 188276 15000 9443 178 212897 Form 990, Schedule J, Part I, Line 3 IN 2008, THE AUDIT, FINANCE AND COMPENSATION SUBCOMMITTEE OF S.A.L.E. ESTABLISHED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) FOR THE EXECUTIVE LEADERSHIP OF S.A.L.E. WITH THE INTENT TO PROMOTE STABILITY, RETENTION, CAPABILITY AND ATTRACTIVENESS TO THE EXECUTIVE LEADERSHIP. SINCE THE PREVIOUS EXECUTIVE DIRECTOR HAD BEEN WORKING AT S.A.L.E. SINCE 1989 AND THE OTHERS FOR SHORTER PERIODS, S.A.L.E. WAS HAVING TO ACCELERATE PAYMENTS TO FUND THE PLAN. THE FOLLOWING INDIVIDUALS WERE PARTICIPANTS IN THE SECTION 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN, FOR WHICH AN INCREASE OF $238,329 WAS RECORDED DURING THE FISCAL YEAR ENDED MARCH 31, 2023. THE FOLLOWING INDIVIDUALS WERE PARTICIPANTS DURING THE BEGINNING OF THE YEAR: JAMIE BROWN KAREN CARAWAN, CHRISTOPHER DERBY, DARCI OWENS, JOHN PHELPS, AND SETH C. DAVENPORT, AND THE FOLLOWING WERE PARTICIPANTS AT THE END OF THE YEAR: JAMIE BROWN KAREN CARAWAN, CHRISTOPHER DERBY, CODY O. THARP, JOHN PHELPS, AND SETH C. DAVENPORT. IN ADDITION, AN ACCRUAL OF THESE BENEFITS WAS $210,297 FOR THE FISCAL YEAR ENDED MARCH 31, 2023. INCLUDED IN PART II, COLUMN C (BUT ALSO INCLUDES THE EMPLOYER'S CONTRIBUTION TO THEIR RETIREMENT PLAN) ARE THE CURRENT YEAR DEFERRALS FOR THE SERP. THE TOTALS ARE AS FOLLOWS: JAMIE BROWN - $23,325, SETH C. DAVENPORT - $122,422, CHRISTOPHER DERBY - $20,798, KAREN CARAWAN - $11,278, THOMAS D. ADAMS - $15,629, CODY O. THARP - $11,094, AND JOHN PHELPS - $19,969. A FEW OTHER THINGS CONSIDERED WHEN DRAFTING THE ARRANGEMENT TOOK INTO EFFECT 1) THE FUNDS ARE PAYABLE AT RETIREMENT AND SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE, 2) THE AUDIT, FINANCE AND COMPENSATION SUBCOMMITTEE HAS REVIEWED THE FORM 990, AND 3) S.A.L.E. RELIED UPON REBUTTABLE PRESUMPTION GUIDELINES. Kim Moore Human Resource 61755 Human Resource Work false Form 990, Schedule L, Part IV There was also a board member of san antonio livestock exposition educational fund, inc. (related entity) that provided services through the current fiscal year ended march 31, 2023.: Human resource management by Kim Moore for $61,755. X 3 1420 X 150538 X 2 55299 X 12 12350 X 51 10321 X Entertainment 104 219349 0 X Other Services 31 94790 0 false false false Form 990, part III, line 1 - organization misson The opening sentence in san antonio livestock exposition's (sale) website - "a volunteer organization that emphasizes agriculture and education to develop the youth of texas" sums of the mission (see the website for the full description of mission statement). FORM 990, PART VI, LINE 6- EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDE THE ORGANIZATION HAS OR HAD AT LEAST 11,283 LIFE MEMBERS OVER THE COURSE OF THEIR EXISTENCE, THAT HAVE PAID ANYWHERE FROM $100 TO $200 IN TOTAL TO BECOME A LIFE MEMBER. DURING FYE 3/31/23, A TOTAL OF $59,200 WAS RECEIVED FROM THE CURRENT LIFE MEMBERS (296 NEW MEMBERS). THE BOARD HAS DESIGNATED THESE AND PREVIOUS FUNDS COLLECTED FROM THE LIFE MEMBERS FOR SCHOLARSHIPS. ANNUALLY, THESE LIFE MEMBERS MEET AND CAST BALLOTS TO ELECT MEMBERS OF THE EXECUTIVE COMMITTEE, WHO PROVIDE FOR THE GOVERNANCE OF THE ORGANIZATION. FORM 990, PART VI, LINE 7A - HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING B DURING THE ANNUAL MEETING, THE LIFE MEMBERS ELECT THE CURRENT YEAR'S OFFICERS FROM A SELECTED GROUP OF INDIVIDUALS NOMINATED BY THE ELECTION COMMITTEE. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS THE AUDIT COMMITTEE, A SUB-COMMITTEE OF THE FINANCE COMMITTEE/EXECUTIVE COMMITTEE, ALONG WITH SENIOR MANAGEMENT, REVIEWS THE FORM 990, AND ANY RECOMMENDATIONS ARE INCORPORATED IN THE RETURN, FOR WHICH THEY GIVE THEIR FINAL APPROVAL. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST STATEMENTS ARE CIRCULATED TO THE STAFF AND DIRECTORS EACH YEAR AND ANY CONFLICTING INTERESTS ARE NOTED AND FOLLOWED. FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO THE FINANCE SUB-COMMITTEE OF SAN ANTONIO LIVESTOCK EXPOSITION, INC (SALE) SERVES ALSO AS THE COMPENSATION COMMITTEE, AND DETERMINES AND RECOMMENDS TO THE EXECUTIVE COMMITTEE AMOUNTS TO BE PAID TO THE EXECUTIVE DIRECTOR AND OTHER EXECUTIVE LEADERS/HIGHLY COMPENSATED EMPLOYEES OF SALE. THE COMMITTEE USES OUTSIDE CONSULTANTS TO PERFORM COMPENSATION STUDIES TO HELP DETERMINE REASONABLE COMPENSATION AMOUNTS FOR ALL EMPLOYEES, BUT ESPECIALLY THE EXECUTIVE LEADERSHIP. DURING 2008, THE COMMITTEE ESTABLISHED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) FOR THE BENEFIT OF THE EXECUTIVE LEADERSHIP. ITS PHILOSOPHY/PURPOSE WAS TO PROMOTE STABILITY, RETENTION CAPABILITY AND ATTRACTIVENESS TO THE EXECUTIVE LEADERSHIP, AND TO RECOGNIZE AND REWARD INDIVIDUAL AND GROUP EXCELLENCE. THE SERP PLAN DESIGN FOR THE OTHERS INCLUDES A DEFINED CONTRIBUTION BENEFIT. THE BENEFIT IS NOT PAYABLE UNTIL AGE 66 OR DEATH, AND IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE IF THEY LEAVE PRIOR TO AGE 66. OTHER PLANS FOR RETENTION WERE REVIEWED BY THE COMMITTEES, BUT AFTER MUCH RESEARCH AND ANALYSIS, THE CURRENT PLAN WAS ADOPTED. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFF THE FINANCE SUB-COMMITTEE OF SAN ANTONIO LIVESTOCK EXPOSITION, INC (SALE) SERVES ALSO AS THE COMPENSATION COMMITTEE, AND DETERMINES AND RECOMMENDS TO THE EXECUTIVE COMMITTEE AMOUNTS TO BE PAID TO THE EXECUTIVE DIRECTOR AND OTHER EXECUTIVE LEADERS/HIGHLY COMPENSATED EMPLOYEES OF SALE. THE COMMITTEE USES OUTSIDE CONSULTANTS TO PERFORM COMPENSATION STUDIES TO HELP DETERMINE REASONABLE COMPENSATION AMOUNTS FOR ALL EMPLOYEES, BUT ESPECIALLY THE EXECUTIVE LEADERSHIP. DURING 2008, THE COMMITTEE ESTABLISHED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) FOR THE BENEFIT OF THE EXECUTIVE LEADERSHIP. ITS PHILOSOPHY/PURPOSE WAS TO PROMOTE STABILITY, RETENTION CAPABILITY AND ATTRACTIVENESS TO THE EXECUTIVE LEADERSHIP, AND TO RECOGNIZE AND REWARD INDIVIDUAL AND GROUP EXCELLENCE. THE SERP PLAN DESIGN INCLUDES A DEFINED CONTRIBUTION BENEFIT. THE BENEFIT IS NOT PAYABLE UNTIL AGE 66 OR DEATH, AND IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE IF THEY LEAVE PRIOR TO AGE 66. OTHER PLANS FOR RETENTION WERE REVIEWED BY THE COMMITTEES, BUT AFTER MUCH RESEARCH AND ANALYSIS, THE CURRENT PLAN WAS ADOPTED. FORM 990, PART VI, LINE 18- EXPLANATION OF OTHER MEANS FORMS AVAILABLE FOR THE ORGANIZATION WILL FURNISH A COPY OF THEIR FORM 990 AND FORM 1023 UPON WRITTEN REQUEST. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILAB THE ORGANIZATION WILL FURNISH A COPY OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON WRITTEN REQUEST. Form 990 Schedule of contributions is available upon request. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EQUIPMENT RENT TOTAL EXPENSES:421484 PROGRAM SERVICES:367427 MANAGEMENT AND GENERAL:54057 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MAINTENANCE TOTAL EXPENSES:248438 PROGRAM SERVICES:204606 MANAGEMENT AND GENERAL:40852 FUNDRAISING:2980 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MATERIALS & SUPPLIES TOTAL EXPENSES:2078193 PROGRAM SERVICES:1148659 MANAGEMENT AND GENERAL:85913 FUNDRAISING:843621 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MISCELLANEOUS TOTAL EXPENSES:2438453 PROGRAM SERVICES:2083771 MANAGEMENT AND GENERAL:147512 FUNDRAISING:207170 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PERFORMERS AND SHOW SET UP TOTAL EXPENSES:3869041 PROGRAM SERVICES:3644504 FUNDRAISING:224537 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PREMIUMS TOTAL EXPENSES:7646288 PROGRAM SERVICES:7646288 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PRINTING TOTAL EXPENSES:170759 PROGRAM SERVICES:149979 MANAGEMENT AND GENERAL:6289 FUNDRAISING:14491 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:RENTS TOTAL EXPENSES:3059198 PROGRAM SERVICES:2351123 MANAGEMENT AND GENERAL:700000 FUNDRAISING:8075 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:RODEO PRODUCTION TOTAL EXPENSES:3988350 PROGRAM SERVICES:3988350 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SERVICES TOTAL EXPENSES:3087359 PROGRAM SERVICES:2741941 MANAGEMENT AND GENERAL:190247 FUNDRAISING:155171 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SHOW CLEAN UP TOTAL EXPENSES:1325236 PROGRAM SERVICES:1325236 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UTILITIES TOTAL EXPENSES:507932 PROGRAM SERVICES:442825 MANAGEMENT AND GENERAL:65107 SA Livestock Exposition Educational Fund PO Box 200230 San Antonio TX 78220 454533237 Supporting or TX 501(c)(3) Line 12a, I San Antonio false false true false false false false false false false false false false true false false false false false San Antonio livestock exposition education b 3650501 Transferred amo San Antonio livestock exposition education n 125000 Transferred amo