2015-08-14T12:59:37-05:00 2014-09-30 GRANT THORNTON LLP 8300 THORN DRIVE SUITE 300 WICHITA KS 672262708 990 2013-10-01 840738973 National Cattlemen's Beef Association Inc % DOUG EVANS NATI 3036940305 9110 E Nichols Avenue Suite 300 Centennial CO 801123425 DOUG EVANS CFO 3036940305 2015-07-24 true Rebecca Zecha P00648970 3036940305 2013 2016-03-07 17:11:31Z Forrest L Roberts 9110 E Nichols Ave Ste 300 Centennial CO 801123425 57872696 false X www.beef.org X 1996 DE National Cattlemen's Beef Association, Inc. works to increase profit opportunities for cattle and beef producers by enhancing business climate and building consumer demand. 8 8 179 295 1093889 4547032 4902975 54779872 51828792 4865 17586 435489 322634 59767258 57071987 0 0 0 0 15936158 14382856 0 0 0 44309824 40777993 60245982 55160849 -478724 1911138 25578241 27742380 11962067 12215068 13616174 15527312 NATIONAL CATTLEMEN'S BEEF ASSOCIATION, INC. WORKS TO INCREASE PROFIT OPPORTUNITIES FOR CATTLE AND BEEF PRODUCERS BY ENHANCING THE BUSINESS CLIMATE AND BUILDING CONSUMER DEMAND. false false To work to increase profit opportunities for cattle and beef producers by enhancing the business climate and building consumer demand false false false true false false false false false true false false false true true false true false false false false false false false false false false false true false true false false false false false false false false false true true true false true 165 0 true 179 true true true false false false false false X 8 8 false false false false true true true true true false false true true true true true true true true false X DOUG EVANS 3036940305 9110 E NICHOLS AVE STE 300 Centennial CO 801123425 X Bob McCan President 1.0 0.0 X X 0 0 0 Philip Ellis President Elect 1.0 1.0 X X 0 0 0 Tracy Brunner Vice President 1.0 1.0 X X 0 0 0 Craig Uden Chair Policy 1.0 0.0 X X 0 0 0 Kevin Kester Vice Chair Policy 1.0 0.0 X X 0 0 0 Cevin Jones Chair Federation 1.0 0.0 X X 0 0 0 Jennifer Houston Vice Chair Federation 1.0 0.0 X X 0 0 0 Richard Gebhart Treasurer 1.0 1.0 X X 0 0 0 Forrest L Roberts CEO 38.0 2.0 X 519103 0 29890 Doug Evans CFO 39.0 1.0 X 256170 0 39835 Kendal S Frazier COO 40.0 0.0 X 256242 0 33535 Marvin L Kokes SR VP, Assoc. Marketing 40.0 0.0 X 174978 0 33987 Michael Miller Sr VP, Global Marketing 40.0 0.0 X 194261 0 35077 Richard Husted VP, Strategic Planning 40.0 0.0 X 180621 0 32076 Nancy L Rudzek VP, Human Resources 40.0 0.0 X 172047 0 26418 Colin Woodall VP, Government Affairs 40.0 0.0 X 157543 0 25802 Todd Johnson VP, Federation Services 40.0 0.0 X 155664 0 19829 John Paterson Executive Director, Education 40.0 0.0 X 151185 0 19299 James O Reagan - Term 93013 Former Sr. VP, REI 40.0 0.0 X 221160 0 27053 Rick McCarty - Term 93013 Former VP, Issues Analysis 40.0 0.0 X 224943 0 19761 2663917 0 342562 29 true true false US Meat Export Federation PO Box 5722 DENVER CO 80217 Export 11021768 RGA Media Group Inc PO Box 7247-6590 PHILADELPHIA PA 171706590 Advertising 8005852 Ketchum Inc PO Box 60000 File 72294 SAN FRANCISCO CA 94160 Public Relations 3193484 Foodminds LLC 26249 Network Place CHICAGO IL 60673 Public Relations 790751 Baxter Communications 1630 N Meridian INDIANAPOLIS IN 46202 Communications 642144 41 4902975 4902975 BPOC CONTRACT 900099 32922182 32922182 STATE BEEF COUNCIL 900099 9159964 9159964 SPONSORSHIPS/MEETINGS 900099 7193593 7193593 PACKER/PROCESSOR INVESTMENTS 900099 1288069 1288069 ADVERTISING 541900 1093889 1093889 171095 171095 51828792 2636 2636 0 0 151379 151379 0 0 0 23000 8050 14950 14950 14950 0 0 963914 641280 322634 322634 0 57071987 51057537 1093889 17586 X 0 0 0 0 1573077 0 9991950 0 2817829 0 0 274689 74409 0 0 0 7020831 25445772 462220 285825 0 1175988 2363926 0 2698653 24031 0 394175 147188 MISCELLANEOUS EXPENSES 410286 55160849 7824637 2351668 5211007 11014221 0 0 9192437 11037314 155697 103798 0 0 0 0 0 0 383226 517100 4823825 3355358 1585806 1468467 0 0 0 0 0 0 0 0 1225431 1249812 25578241 27742380 8536868 8262569 0 0 3015654 3591814 0 0 0 0 0 0 326170 309418 0 0 83375 51267 11962067 12215068 X 13616174 15527312 0 0 0 0 13616174 15527312 25578241 27742380 1911138 X false true X true false false false false 4902975 249402 249402 980595 -731193 1906759 1032512 874247 834915 607621 227294 2082151 1715225 366926 1468467 0 CAPITAL LEASE 51267 51267 X Schedule D, Part X, Line 2 Liability for Uncertain Tax Position (ASC 740) NATIONAL CATTLEMEN'S BEEF ASSOCIATION, INC. (NCBA) is exempt from income taxation under Section 501(c)(6) of the Internal Revenue Code. NCBA had no significant unrelated business income during the years ended September 30, 2014 or 2013. NCBA applies a more likely than not measurement methodology to reflect the financial statement impact of uncertain tax positions taken or expected to be taken in a tax return. NCBA has concluded that there are no uncertain tax positions taken that would require recognition of a liability or disclosure in the financial statements as of September 30, 2014 and 2013. If incurred, interest and penalties associated with tax positions are recorded in the period assessed as general services and administration expense. No interest or penalties have been assessed as of September 30, 2014 and 2013. Tax years that remain subject to examination include 2010 through 2014. X X X X X X true false false Forrest L Roberts CEO 396203 0 0 0 122900 0 10455 0 19435 0 548993 0 0 0 Doug Evans CFO 256170 0 0 0 0 0 20400 0 19435 0 296005 0 0 0 Kendal S Frazier COO 256187 0 0 0 55 0 20400 0 13135 0 289777 0 0 0 Marvin L Kokes SR VP, Assoc. Marketing 174923 0 0 0 55 0 14705 0 19282 0 208965 0 0 0 Michael Miller Sr VP, Global Marketing 194245 0 0 0 16 0 15741 0 19336 0 229338 0 0 0 Richard Husted VP, Strategic Planning 180621 0 0 0 0 0 14600 0 17476 0 212697 0 0 0 Nancy L Rudzek VP, Human Resources 163490 0 8502 0 55 0 13607 0 12811 0 198465 0 0 0 Colin Woodall VP, Government Affairs 156888 0 0 0 655 0 12845 0 12957 0 183345 0 0 0 Todd Johnson VP, Federation Services 155664 0 0 0 0 0 12697 0 7132 0 175493 0 0 0 John Paterson Executive Director, Education 151130 0 0 0 55 0 12184 0 7115 0 170484 0 0 0 Rick McCarty - Term 93013 Former VP, Issues Analysis 143835 0 0 0 81108 0 10273 0 9488 0 244704 0 0 0 James O Reagan - Term 93013 Former Sr. VP, REI 178886 0 0 0 42274 0 12839 0 14214 0 248213 0 0 0 Schedule J, Part I, Line 4a Severance or change of control Payments Post-termination payments are handled on a case-by-case basis. During calendar year 2013, the following reportable individuals received post-termination compensation from the organization: Rick McCarty: $81,092 James O. Reagan: $42,220 Forrest L Roberts OFFICER Employment Agreement X 155697 103798 false true true 103798 FORM 990, PART VI, LINE 1A Delegation of Authority Per the organization's bylaws the Board of Directors shall have an Executive committee of such number as the Board sets from time to time and composed of a Policy Section and a Federation Section. Members of the Board are determined in accordance with the bylaws. Subject to restrictions imposed by law and by provision of said bylaws, the Executive Committee shall exercise the authority of the Board of Directors when the Board is not in session and exercise the authority of the Policy Division and the Federation Division respectively when they are not in session. FORM 990, Part VI, Line 6 Members or Stockholders The organization has six classes of membership: regular members, allied industry members, product council members, state and national industry organization members, beef breed organization members, and supporting members. FORM 990, Part VI, Line 7a Members or Stockholders Who May Elect The association members and registrants shall elect the President, President-Elect, and a Vice President at the Stakeholders Congress. FORM 990, Part VI, Line 7b Decisions Subject to Approval Decisions of the governing body are subject to approval by the Board of Directors. Amendments to repeal the bylaws require a two-thirds affirmative vote of the Board of Directors. FORM 990, Part VI, Line 11b Form 990 Review Process The Form 990 is prepared by the organization's professional tax preparer and reviewed in detail by the organization's CFO and Controller. The Form 990 is presented to the organization's finance and audit committee by the professional tax preparer. A complete copy of the Form 990 is provided to the governing body before it is filed. FORM 990, Part VI, Line 12c Conflict of Interest Policy Monitoring & Enforcement The organization requires all employees to sign a conflict of interest policy upon hire and annually thereafter. The board of directors, when encountering potential conflicts of interest, shall identify the potential conflict and, as required, remove themselves from all discussion and voting on the matter. FORM 990, Part VI, Line 15a Process for Determining Compensation OF TOP MANAGEMENT OFFICIAL CEO compensation is reviewed and approved by the volunteer officer group. All other Senior Executive compensation is reviewed and approved by the CEO. Employee compensation is compared against comparability data as provided by a third party compensation consultant. Compensation decisions are documented in each employee's personnel file. FORM 990, Part VI, Line 15b Process for Determining Compensation of other officers and key employees All key employee compensation is reviewed and approved by the CEO. Employee compensation is compared against comparability data as provided by a third party compensation consultant. Compensation decisions are documented in each employee's personnel file. FORM 990, Part VI, Line 19 How Documents are Made Available to the Public THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990 PART IX LINE 11G DESCRIPTION:PROGRAM EXECUTION PROF SVCS TOTAL FEES:6709069 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANT/SPEAKER FEES TOTAL FEES:262874 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:48888 National Cattlemen's Building Corp 9110 E Nichols Ave Ste 300 Centennial CO 801123425 742200677 Land Inv. CO 501(c)(2) N/A NCBA true CATL Fund 9110 E Nichols Ave Ste 300 Centennial CO 801123425 841256522 Fundraising CO 501(c)(3) 07 NA false National Cattlemen's Foundation Inc 9110 E Nichols Ave Ste 300 Centennial CO 801123425 237259504 Fundraising CO 501(c)(3) 09 NCBA true National Cattlemen's Assocation PAC 9110 E Nichols Ave Ste 300 Centennial CO 801123425 840622929 Lobbying CO 527 N/A NCBA true false false false true false false false false false false false false true true true true true false false National Cattlemen's Building Corporation d 510983 FMV National Cattlemen's Foundation INC d 280947 FMV National Cattlemen's Foundation INC q 185000 FMV