AMERICAN JERSEY CATTLE ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN JERSEY CATTLE ASSOCIATION (EIN 31-4383429)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-10-10
- IRS object ID
- 201942839349301204
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-10-10T12:38:46-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271490692 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIDWELL GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4249 EASTON WAY SUITE 210 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314383429 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN JERSEY CATTLE ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 6148613636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6486 EAST MAIN STREET | AddressLine1Txt |
| City | REYNOLDSBURG | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43068 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VICKIE J WHITE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6148613636 | PhoneNum |
| Signature | 2019-10-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TODD FENTRESS CPA | PreparerPersonNm |
| PTIN | P01242481 | PTIN |
| Phone | 6145281441 | PhoneNum |
| Preparation | 2019-10-10 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 208.72.130.50 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-10-10 | IPDt |
| IP Tm | 10:54:54 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C0DEB2BE16BE8546D208EEBDE0348B6BFB9F7295 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VICKIE J WHITE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6486 EAST MAIN STREET | AddressLine1Txt |
| City | REYNOLDSBURG | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,227,749 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.USJERSEY.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO IMPROVE AND PROMOTE THE JERSEY BREED OF CATTLE, AND TO INCREASE THE VALUE OF AND THE DEMAND FOR JERSEY MILK AND FOR JERSEY CATTLE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 49 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $329,985 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $2,546 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,361,363 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,117,050 | CYProgramServiceRevenueAmt |
| PY Investment Income | $79,023 | PYInvestmentIncomeAmt |
| CY Investment Income | $96,045 | CYInvestmentIncomeAmt |
| PY Other Revenue | $10,831 | PYOtherRevenueAmt |
| CY Other Revenue | $14,654 | CYOtherRevenueAmt |
| PY Total Revenue | $4,451,217 | PYTotalRevenueAmt |
| CY Total Revenue | $4,227,749 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,793,790 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,826,060 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,478,364 | PYOtherExpensesAmt |
| CY Other Expenses | $2,427,367 | CYOtherExpensesAmt |
| PY Total Expenses | $4,272,154 | PYTotalExpensesAmt |
| CY Total Expenses | $4,253,427 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $179,063 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$25,678 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,759,780 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,338,468 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,007,096 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $794,882 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,752,684 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,543,586 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO IMPROVE AND PROMOTE THE JERSEY BREED OF CATTLE, AND TO INCREASE THE VALUE OF AND THE DEMAND FOR JERSEY MILK AND FOR JERSEY CATTLE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | REGISTRATION AND PERFORMANCE- COLLECTION OF BREED INFORMATION FOR ANALYSIS IN THE DISCOVERY OF NEW METHODS TO IMPROVE THE JERSEY CATTLE BREED, INCLUDING GENOME TESTING | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | JERSEY JOURNAL- MONTHLY PUBLICATION WHICH PROMOTES NEW IMPROVEMENTS IN THE JERSEY BREED, REPORTS CURRENT EVENTS, AND CONNECTS CATTLE SELLERS WITH POTENTIAL BUYERS | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALL AMERICAN SHOW AND SALE- PROVIDES A MARKETPLACE FOR BUYING AND SELLING JERSEY CATTLE AND GIVES FINANCIAL AWARDS TO BREEDERS, AGES 9 AND UP, TO ENCOURAGE CONTINUED BREEDING | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 49 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VICKIE WHITE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6148613636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6486 EAST MAIN STREET | AddressLine1Txt |
| City | REYNOLDSBURG | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43068 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| JONATHAN MERRIAM | |||||||
| PRESIDENT | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WALTER OWENS | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KAREN BOHNERT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRADLEY TAYLOR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN BOER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK O GARDNER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALAN CHITTENDEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM SAWYER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EDWARD KIRCHDOERFER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SAMUEL BOK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KELLY MOSS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CLIFTON RUSSELL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS SEALS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| C NEAL SMITH | |||||||
| EXECUTIVE SECRETARY | 40.00 | 1.00 | Yes (X) | $62,425 | $0 | $11,750 | |
| VICKIE WHITE | |||||||
| TREASURER | 40.00 | 1.00 | Yes (X) | $66,725 | $0 | $3,850 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $129,150 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $15,600 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ALLFLEX US INC | |||||
| PO BOX 848533 | DALLAS | TX | 75284 | TAMPER PROOF, PERMANENT TAG SUPPLIER | $783,169 |
| NEOGEN CORPORATION | |||||
| 25155 NETWORK PLACE | CHICAGO | IL | 60673 | GENOME SERVICE PROVIDER | $584,543 |
| UNITED HEALTHCARE INSURANCE CO | |||||
| PO BOX 94017 | PALATINE | IL | 60094 | HEALTH INSURANCE CARRIER | $226,571 |
| POST PRINTING | |||||
| PO BOX 101 | MINSTER | OH | 45865 | PUBLISHER/PRINTER | $131,717 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| REGISTRATION & FEES | 900099 | $3,638,553 | $3,626,169 | $12,384 |
| JERSEY JOURNAL/WEB | 541800 | $377,706 | $60,105 | $317,601 |
| ALL AMERICAN SHOW | 900099 | $100,791 | $100,791 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,117,050 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $83,862 | TotalRevenueColumnAmt |
| Exclusion | $83,862 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,183 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,183 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,183 | TotalRevenueColumnAmt |
| Exclusion | $12,183 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $14,654 | TotalRevenueColumnAmt |
| Exclusion | $14,654 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $14,654 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,227,749 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,787,065 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $329,985 | UnrelatedBusinessRevenueAmt |
| Exclusion | $110,699 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,381 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,333,918 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,001 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,821 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,939 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,379 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,200 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,578 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,060 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,657 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,331 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,293 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,050 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BLOOD TYPING | $754,323 |
| GENOME TESTING | $568,142 |
| ALL AMERICAN SHOW | $152,146 |
| SUPPLIES | $88,305 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,903 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,253,427 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $492,201 | BOYAmt |
| EOY | $214,922 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,198,755 | BOYAmt |
| EOY | $1,216,179 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,850 | BOYAmt |
| EOY | $31,856 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,230 | BOYAmt |
| EOY | $95,489 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,488,875 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,236,437 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $282,995 | BOYAmt |
| EOY | $252,438 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,656,749 | BOYAmt |
| EOY | $1,527,584 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,759,780 | BOYAmt |
| EOY | $3,338,468 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,805 | BOYAmt |
| EOY | $221,313 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,218 | BOYAmt |
| EOY | $330,378 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,159 | BOYAmt |
| EOY | $121,791 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,914 | BOYAmt |
| EOY | $121,400 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,007,096 | BOYAmt |
| EOY | $794,882 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,752,684 | BOYAmt |
| EOY | $2,543,586 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,752,684 | BOYAmt |
| EOY | $2,543,586 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,759,780 | BOYAmt |
| EOY | $3,338,468 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$25,678 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$183,420 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $68,000 | OtherCostOrOtherBasisAmt |
| Book Value | $68,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $494,448 | OtherCostOrOtherBasisAmt |
| Depreciation | $468,397 | DepreciationAmt |
| Book Value | $26,051 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,926,427 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,768,040 | DepreciationAmt |
| Book Value | $158,387 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $252,438 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| AWARDS- ALL AMERICAN | $55,292 |
| AWARDS- JERSEY JUG | $11,099 |
| UNEXPIRED SUBSCRIPTIONS | $55,009 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $121,400 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,892,183 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$183,420 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$183,420 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,075,603 | RevenueSubtotalAmt |
| Other Revenues Not Included | $152,146 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $152,146 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,227,749 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,101,281 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,101,281 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $152,146 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $152,146 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,253,427 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | AJCA IS EXEMPT FROM FEDERAL TAXES ON INCOME UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE, EXCEPT FOR INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, AS DEFINED IN THE CODE. FOR 2018 AND 2017 THESE ACTIVITIES INCLUDE PRIMARILY MAGAZINE ADVERTISING. THERE WAS NO INCOME TAX EXPENSE FOR 2018 AND 2017 RELATING TO JERSEY JOURNAL PUBLISHING. THE ASSOCIATION FOLLOWS ASC GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS NOT RECORDED A RESERVE FOR ANY TAX POSITIONS FOR WHICH THE ULTIMATE DEDUCTIBILITY IS HIGHLY CERTAIN BUT FOR WHICH THERE IS UNCERTAINTY ABOUT THE TIMING OF SUCH DEDUCTIBILITY. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE COMPANY FILES TAX RETURNS IN ALL APPROPRIATE JURISDICTIONS. FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS. THE ASSOCIATION FILES FORMS 990 AND 990T IN THE U.S. FEDERAL JURISDICTION. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | ALL AMERICAN SHOW 152,146. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ALL AMERICAN SHOW 152,146. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE AJCA PRESIDENT AND AJCA DIRECTORS ARE ELECTED BY VOTING MEMBERS NATIONALLY, REGARDLESS OF MEMBERS RESIDENCE OR THE DISTRICT THE DIRECTOR IS REPRESENTING. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE AJCA BOARD HAS THE RIGHT TO MAKE DECISIONS WITHOUT THE APPROVAL OF THE VOTING MEMBERSHIP, PROVIDED THE DECISIONS FALL WITHIN THE RULES OF THE AJCA CONSTITUTION AND BY-LAWS. CERTAIN RULES AND DECISIONS AS OUTLINED IN THE CONSTITUTION AND BY-LAWS REQUIRE THE APPROVAL OF THE VOTING MEMBERSHIP. FOR EXAMPLE, THE APPOINTMENT OF THE DIRECTOR AND PRESIDENT MUST BE VOTED ON BY ELIGIBLE MEMBERS AND THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | UPON COMPLETION BY THE INDEPENDENT ACCOUNTING FIRM, THE 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND COMMENT PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | CEO HAS ANNUAL REVIEW WITH BOARD PRESIDENT AND BOARD FINANCE CHAIR. THEY DETERMINE SALARY BASED ON PERFORMANCE AND DO NOT USE COMPARABILITY DATA. |
| FORM 990, PART VI, SECTION C, LINE 19 | ANNUAL FINANCIAL REPORTS ARE AVAILABLE TO THE PUBLIC VIA PRINT OR WEB. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| AMERICAN JERSEY CATTLE CLUB RESEARCH FOUNDATION | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 316067780 | RESEARCH | OH | 501(C)(3) | LINE 12A, I | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| PAUL JACKSON MEMORIAL SCHOLARSHIP | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 316077725 | SCHOLARSHIP | OH | 501(C)(3) | LINE 7 | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| JACK C NISBET MEMORIAL SCHOLARSHIP | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 316061470 | SCHOLARSHIP | OH | 501(C)(3) | LINE 7 | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| VIC PETERSON SCHOLARSHIP | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 237259405 | SCHOLARSHIP | OH | 501(C)(3) | LINE 7 | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| WILLIAM RUSSELL SCHOLARSHIP | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 310906380 | SCHOLARSHIP | OH | 501(C)(3) | LINE 7 | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| REUBEN R COWLES JERSEY YOUTH AWARD | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 311609764 | FINANCE YOUTH ACTIVITIES | OH | 501(C)(3) | PF | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| MAURICE E CORE JERSEY YOUTH FUND | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 311392281 | SCHOLARSHIP | OH | 501(C)(3) | LINE 7 | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| THE CEDARCREST FARMS SCHOLARSHIP | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 311729907 | SCHOLARSHIP | OH | 501(C)(3) | PF | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| AJCA EDUCATIONAL YOUTH ACTIVITIES & SPECIAL AWARDS | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 550828957 | SCHOLARSHIP | OH | 501(C)(3) | PF | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| JERSEY YOUTH ACADEMY | ||||||||||
| 6486 E MAIN STREET | REYNOLDSBURG | OH | 43068 | 300544977 | ATTRACT, EDUCATE AND RETAINED TALENTED YOUTH FOR CAREERS IN DAIRY | OH | 501(C)(3) | PF | AMERICAN JERSEY CATTLE ASSOCIATION | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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