2014-08-07T09:11:05-05:00 2013-09-30 GRANT THORNTON LLP 8300 THORN DRIVE SUITE 300 WICHITA KS 672262708 990 2012-10-01 840738973 National Cattlemen's Beef Association Inc % DOUG EVANS NATI 3036940305 9110 E Nichols Avenue Suite 300 Centennial CO 801123425 DOUG EVANS 3036940305 2014-08-01 true Rebecca Zecha 3162653231 2012 2015-11-30 17:44:51Z Forrest Roberts 9110 E Nichols Ave STE 300 Centennial CO 80112 60487170 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 the business climate and building consumer demand. 8 8 180 290 900572 0 4547032 58932367 54779872 2373 4865 489812 435489 59424552 59767258 0 0 0 0 15156820 15936158 0 0 0 43248773 44309824 58405593 60245982 1018959 -478724 24430094 25578241 10335196 11962067 14094898 13616174 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 180 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 Scott George 1.0 X X 0 0 0 Bob McCan 1.0 X X 0 0 0 Don Pemberton 1.0 X X 0 0 0 Phillip Ellis 1.0 X X 0 0 0 Craig Uden 1.0 X X 0 0 0 Richard Gebhart 1.0 X X 0 0 0 Cevin Jones 1.0 X X 0 0 0 Dave True 1.0 X X 0 0 0 Forrest L Roberts 39.0 1.0 X 428319 0 39825 Doug Evans 39.0 1.0 X 276317 0 39817 Kendal S Frazier 40.0 X 272639 0 33322 James O Reagan 40.0 X 192461 0 35478 Marvin L Kokes 40.0 X 186687 0 33820 Michael Miller 40.0 X 181618 0 30179 Richard Husted 40.0 X 177212 0 33945 Nancy L Rudzek 40.0 X 175648 0 26133 Colin Woodall 40.0 X 166761 0 25443 Todd Johnson 40.0 X 165945 0 19406 Rick McCarty 40.0 X 155979 0 25731 J Burton Eller 0.0 X 150852 0 1410 2530438 0 344509 34 true true false Leo Burnett Company Inc PO Box 91451 CHICAGO IL 60693 Advertising 9719796 US Meat Export Federation PO Box 5722 DENVER CO 80217 Export 9254393 Ketchum Inc PO Box 60000 File 72294 SAN FRANCISCO CA 94160 Public Relations 3172069 i2 Construction LLP 9900 E 51st Ave DENVER CO 80238 Construction 835412 Foodminds LLC 26249 Network Place CHICAGO IL 60673 Public Relations 745245 47 4547032 4547032 BPOC CONTRACT 900099 36636275 36636275 STATE BEEF COUNCIL 900099 9424481 9424481 SPONSORSHIPS/MEETINGS 900099 6168390 6168390 PACKER/PROCESSOR INVESTMENTS 900099 1354674 1354674 ADVERTISING 541900 900572 900572 295480 295480 54779872 4865 4865 0 0 139686 139686 0 0 0 0 0 0 1015715 580226 435489 435489 0 59767258 54314789 900572 4865 X 0 0 0 0 1750482 0 11185128 0 3000548 0 0 434640 67361 0 0 0 8092022 27264198 461224 256172 0 1249834 2330418 0 2344550 16368 0 312831 154182 MISCELLANEOUS EXPENSE 1326024 60245982 2514215 7824637 11629199 5211007 0 0 6812084 9192437 120000 155697 0 0 0 0 0 0 464143 383226 4875544 3289738 612336 1585806 0 0 0 0 0 0 0 0 2278117 1225431 24430094 25578241 6559009 8536868 0 0 3385577 3015654 0 0 0 0 0 0 388943 326170 0 0 1667 83375 10335196 11962067 X 14094898 13616174 0 0 0 0 14094898 13616174 24430094 25578241 -478724 X false true X true false false false false 4547032 223591 223591 909406 -685815 1910723 880036 1030687 847423 643229 204194 2117398 1766473 350925 1585806 0 CAPITAL LEASE 83375 83375 X Liability for Uncertain Tax Position (ASC 740) Schedule D, Part X, Line 2 National Cattlemen's Beef Association (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, 2013 or 2012. 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. After evaluating the tax positions taken, none are considered to be uncertain; therefore, no amounts have been recognized as of September 30, 2013 and 2012. 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, 2013 and 2012. Tax years that remain subject to examination include 2009 through 2013. X X X X X X true false false Forrest L Roberts 375007 0 20467 0 32845 0 20000 0 19825 0 468144 0 0 0 Doug Evans 251174 0 25143 0 0 0 20000 0 19817 0 316134 0 0 0 Kendal S Frazier 247555 0 25084 0 0 0 20000 0 13322 0 305961 0 0 0 James O Reagan 192461 0 0 0 0 0 15874 0 19604 0 227939 0 0 0 Marvin L Kokes 169090 0 17597 0 0 0 14177 0 19643 0 220507 0 0 0 Michael Miller 167368 0 14250 0 0 0 12130 0 18049 0 211797 0 0 0 Richard Husted 177212 0 0 0 0 0 14296 0 19649 0 211157 0 0 0 Nancy L Rudzek 159140 0 16508 0 0 0 13296 0 12837 0 201781 0 0 0 Colin Woodall 150809 0 15292 0 660 0 12318 0 13125 0 192204 0 0 0 Todd Johnson 150723 0 15222 0 0 0 12254 0 7152 0 185351 0 0 0 Rick McCarty 155979 0 0 0 0 0 12739 0 12992 0 181710 0 0 0 J Burton Eller 0 0 0 0 150852 0 0 0 1410 0 152262 0 0 0 Severance or Change of Control Payments Schedule J, Part I, Line 4a Post-termination payments are handled on a case-by-case basis. During calendar year 2012, the following reportable individuals received post-termination compensation from the organization: J. Burton Eller: $152,262 FORREST L ROBERTS Officer Employment Agreement X 155697 155697 false true true 155697 Delegation of Authority Part VI, Section A, Line 1A 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. Members or Stockholders Part VI, Section A, Line 6 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. Members or Stockholders Who May Elect Part VI, Section A, Line 7a The association members and registrants shall elect the President, President-Elect, and a Vice President at the Stakeholders Congress. Decisions Subject to Approval Part VI, Section A, Line 7b 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 Review Process Part VI, Section B, Line 11b 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. Conflict of Interest Policy Monitoring & Enforcement Part VI, Section B, Line 12c 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. Process for Determining Compensation of Top Management Official Part VI, Section B, Line 15a 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. Process for Determining Compensation of Other Officers and Key Employees Part VI, Section B, Line 15b 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. How Documents are Made Available to the Public Part VI, Section C, Line 19 The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public. OTHER FEES FOR SERVICES FOR NON-EMPLOYEES FORM 990 PART IX LINE 11G DESCRIPTION:PROGRAM EXECUTION CONSULTANTS TOTAL FEES:7729365 OTHER FEES FOR SERVICES FOR NON-EMPLOYEES FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANT/SPEAKER FEES TOTAL FEES:312111 OTHER FEES FOR SERVICES FOR NON-EMPLOYEES FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:50546 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 true false false false false false false false false true true true true false false National Cattlemen's Building Corportion d 459644 FMV National Cattlemen's Foundation Inc d 275663 FMV