NATIONAL CATTLEMENS BEEF ASSOCIATION INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CATTLEMENS BEEF ASSOCIATION INC (EIN 84-0738973)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-08-13
- IRS object ID
- 201332259349303038
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-08-13T16:48:25-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 THORN DRIVE SUITE 300 | AddressLine1 |
| City | WICHITA | City |
| State | KS | State |
| ZIP Code | 672262708 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 840738973 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Cattlemen's Beef Association Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % DOUG EVANS | InCareOfName |
| Name Control | NATI | NameControl |
| Phone | 3036940305 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9110 E Nichols Avenue | AddressLine1 |
| City | Centennial | City |
| State | CO | State |
| ZIP Code | 801123425 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DOUG EVANS | Name |
| Title | CFO | Title |
| Date Signed | 2013-08-13 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Kimberly Temple | Name |
| Phone | 3162653231 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Forrest Roberts | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9110 E Nichols Ave Ste 300 | AddressLine1 |
| City | Centennial | City |
| State | CO | State |
| ZIP Code | 80112 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 60090118 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.beef.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1996 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 193 | TotalNbrEmployees |
| Total Nbr Volunteers | 287 | TotalNbrVolunteers |
| Total Gross UBI | 658045 | TotalGrossUBI |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 57401350 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 58932367 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4302 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2373 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 825894 | OtherRevenuePriorYear |
| Other Revenue Current Year | 489812 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 58231546 | TotalRevenuePriorYear |
| Total Revenue Current Year | 59424552 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 14063825 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 15156820 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 41728977 | OtherExpensePriorYear |
| Other Expenses Current Year | 43248773 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 55792802 | TotalExpensesPriorYear |
| Total Expenses Current Year | 58405593 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2438744 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1018959 | RevenuesLessExpensesCY |
| Total Assets BOY | 23665282 | TotalAssetsBOY |
| Total Assets EOY | 24430094 | TotalAssetsEOY |
| Total Liabilities BOY | 10589343 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 10335196 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 13075939 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 14094898 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | 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. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | true | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 196 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 193 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DOUG EVANS | NamePerson |
| Telephone Number | 3036940305 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9110 E NICHOLS AVE STE 300 | AddressLine1 |
| City | Centennial | City |
| State | CO | State |
| ZIP Code | 801123425 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| JD Alexander | |||||||||
| President | 1.0 | X | X | 0 | 0 | 0 | |||
| Scott George | |||||||||
| President Elect | 1.0 | X | X | 0 | 0 | 0 | |||
| Bob McCan | |||||||||
| Vice President | 1.0 | X | X | 0 | 0 | 0 | |||
| Don Pemberton | |||||||||
| Chair Policy | 1.0 | X | X | 0 | 0 | 0 | |||
| Phillip Ellis | |||||||||
| Vice Chair Policy | 1.0 | X | X | 0 | 0 | 0 | |||
| Craig Uden | |||||||||
| Chair Federation | 1.0 | X | X | 0 | 0 | 0 | |||
| Richard Gephart | |||||||||
| Vice Chair Federation | 1.0 | X | X | 0 | 0 | 0 | |||
| Dave True | |||||||||
| Treasurer | 1.0 | X | X | 0 | 0 | 0 | |||
| Forrest LRoberts | |||||||||
| CEO | 40.0 | X | 478354 | 0 | 38344 | ||||
| Doug Evans | |||||||||
| CFO | 40.0 | X | 222924 | 0 | 36725 | ||||
| Kendal S Frazier | |||||||||
| EVP Org. Comm., Plan, G&L | 40.0 | 240666 | 0 | 32476 | X | ||||
| James O Reagan | |||||||||
| Sr. VP, REI | 40.0 | 184030 | 0 | 28928 | X | ||||
| Marvin L Kokes | |||||||||
| VP, Assoc. Marketing | 40.0 | 160435 | 0 | 32370 | X | ||||
| Richard Husted | |||||||||
| VP, Strategic Planning | 40.0 | 174346 | 0 | 30385 | X | ||||
| Rick H McCarty | |||||||||
| VP, Issues Analysis & Strategy | 40.0 | 152108 | 0 | 24728 | X | ||||
| Nancy L Rudzek | |||||||||
| Executive Director, HR | 40.0 | 149362 | 0 | 21163 | X | ||||
| Elizabeth Parker | |||||||||
| Chief Veterinarian | 40.0 | 149394 | 0 | 18936 | X | ||||
| Thomas G Field | |||||||||
| Exec. Dir., Producer Education | 40.0 | 143260 | 0 | 30381 | X | ||||
| J Burton Eller | |||||||||
| Former SVP Member Services | 0.0 | 232105 | 0 | 14878 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2286984 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 309314 | TotalOtherCompensation |
| Number Individuals GT100 K | 35 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Leo Burnett Company Inc | |||||
| PO Box 91451 | CHICAGO | IL | 60693 | Advertising | 10771851 |
| US Meat Export Federation | |||||
| PO Box 5722 | DENVER | CO | 80217 | Export | 9202441 |
| Ketchum Inc | |||||
| PO Box 60000 File 72294 | SAN FRANCISCO | CA | 94160 | Advertising | 3199807 |
| Porter Novelli Public Services Inc | |||||
| 1838 Solutions Center | CHICAGO | IL | 60677 | Public Relations | 1016851 |
| Baxter Communications Inc | |||||
| 1630 N Meridian Ste 300 | INDIANAPOLIS | IN | 46202 | Communications | 749453 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 46 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| BPOC CONTRACT | 900099 | 36170178 | 36170178 | |
| STATE BEEF COUNCIL | 900099 | 10226763 | 10226763 | |
| SPONSORSHIP/MEETINGS | 900099 | 5951728 | 5951728 | |
| MEMBERSHIP DUES | 900099 | 4336258 | 4336258 | |
| ADVERTISING | 541900 | 658045 | 658045 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1589395 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1589395 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 58932367 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2373 | TotalRevenueColumn |
| Exclusion | $2,373 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 85722 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 81186 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 4536 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4536 | TotalRevenueColumn |
| Exclusion | $4,536 | ExclusionAmount |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1069656 | GrossSalesOfInventory |
| Cost Of Goods Sold | 584380 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 485276 | TotalRevenueColumn |
| Related Or Exempt Function Income | 485276 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 59424552 | TotalRevenueColumn |
| Related Or Exempt Function Income | 58759598 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 658045 | UnrelatedBusinessRevenue |
| Exclusion | $6,909 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1455252 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10616385 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3085183 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 407960 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4334 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8326714 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27250482 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 527469 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 252427 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1152482 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2225208 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2268967 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15742 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 211856 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144021 | Total |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS EXPENSE | Description |
| Total | 461111 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58405593 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4032130 | BOY |
| EOY | 2514215 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8083586 | BOY |
| EOY | 11629199 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9057350 | BOY |
| EOY | 7590465 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150000 | BOY |
| EOY | 120000 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 324943 | BOY |
| EOY | 464143 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3589243 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2976907 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 443333 | BOY |
| EOY | 612336 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1573940 | BOY |
| EOY | 1499736 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23665282 | BOY |
| EOY | 24430094 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8220878 | BOY |
| EOY | 6559009 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2153614 | BOY |
| EOY | 3385577 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 195583 | BOY |
| EOY | 388943 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19268 | BOY |
| EOY | 1667 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10589343 | BOY |
| EOY | 10335196 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13075939 | BOY |
| EOY | 14094898 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13075939 | BOY |
| EOY | 14094898 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23665282 | BOY |
| EOY | 24430094 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1018959 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying | |
| Total Direct Lobbying | TotalDirectLobbying | |
| Total Lobbying Expenditures | TotalLobbyingExpenditures | |
| Other Exempt Purpose Expenditures | OtherExemptPurposeExpenditures | |
| Total Exempt Purpose Expenditures | TotalExemptPurposeExpenditures | |
| Lobbying Nontaxable | LobbyingNontaxableAmount | |
| Grassroots Nontaxable | GrassrootsNontaxableAmount | |
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx | |
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | true | AgreeToCarryoverPriorYear |
| Dues Assessments | 4336258 | DuesAssessments |
| Non Ded Lobby Political Current | 247343 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Carryover | 228560 | NonDedLobbyPoliticalCarryover |
| Non Ded Lobby Political Total | 475903 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 867252 | AggrAmtReportedInDuesNotices |
| Taxable | -$391,349 | TaxableAmount |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years | |
| Land | Land | |
| Buildings | Buildings |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1065134 | OtherCostOrOtherBasis |
| Depreciation | 894346 | Depreciation |
| Book Value | 170788 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 792165 | OtherCostOrOtherBasis |
| Depreciation | 590005 | Depreciation |
| Book Value | 202160 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1731944 | OtherCostOrOtherBasis |
| Depreciation | 1492556 | Depreciation |
| Book Value | 239388 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 612336 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| INVESTMENT IN SUBSIDIARY | 1402065 |
| OTHER ASSETS | 97671 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1499736 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CAPITAL LEASE | Description |
| Amount | $1,667 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1667 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FIN 48 (ASC 740) FOOTNOTE | Identifier |
| Return Reference | Part X, Line 2 | ReturnReference |
| Explanation | 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, 2012 or 2011. 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, 2012 and 2011. 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, 2012 and 2011. Tax years that remain subject to examination include 2008 through 2012. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (11 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Forrest LRoberts | |||||||||||||
| 356672 | 0 | 0 | 0 | 121682 | 0 | 19600 | 0 | 18744 | 0 | 516698 | 0 | 0 | 0 |
| Doug Evans | |||||||||||||
| 222924 | 0 | 0 | 0 | 0 | 0 | 17984 | 0 | 18741 | 0 | 259649 | 0 | 0 | 0 |
| Kendal S Frazier | |||||||||||||
| 240666 | 0 | 0 | 0 | 0 | 0 | 19600 | 0 | 12876 | 0 | 273142 | 0 | 0 | 0 |
| James O Reagan | |||||||||||||
| 184030 | 0 | 0 | 0 | 0 | 0 | 15074 | 0 | 13854 | 0 | 212958 | 0 | 0 | 0 |
| Marvin L Kokes | |||||||||||||
| 160435 | 0 | 0 | 0 | 0 | 0 | 13420 | 0 | 18950 | 0 | 192805 | 0 | 0 | 0 |
| Richard Husted | |||||||||||||
| 174346 | 0 | 0 | 0 | 0 | 0 | 11785 | 0 | 18600 | 0 | 204731 | 0 | 0 | 0 |
| Rick H McCarty | |||||||||||||
| 152108 | 0 | 0 | 0 | 0 | 0 | 12383 | 0 | 12345 | 0 | 176836 | 0 | 0 | 0 |
| Nancy L Rudzek | |||||||||||||
| 149362 | 0 | 0 | 0 | 0 | 0 | 12341 | 0 | 8822 | 0 | 170525 | 0 | 0 | 0 |
| Elizabeth Parker | |||||||||||||
| 148769 | 0 | 0 | 0 | 625 | 0 | 12042 | 0 | 6894 | 0 | 168330 | 0 | 0 | 0 |
| Thomas G Field | |||||||||||||
| 143260 | 0 | 0 | 0 | 0 | 0 | 11801 | 0 | 18580 | 0 | 173641 | 0 | 0 | 0 |
| J Burton Eller | |||||||||||||
| 172821 | 0 | 19055 | 0 | 40229 | 0 | 12830 | 0 | 2048 | 0 | 246983 | 0 | 0 | 0 |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Forrest L Roberts | NamePerson |
| Purpose Of Loan | Employment Agreement | PurposeOfLoan |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $150,000 | OriginalPrincipalAmount |
| Balance Due | 120000 | BalanceDue |
| Default | false | Default |
| Approved By Board | true | ApprovedByBoard |
| Written Agreement | true | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 120000 | TotalBalanceDue |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Executive Committee | 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, Lines 6, 7a, & 7b | 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. The association members and registrants shall elect the President, President-Elect, and a Vice President at the Stakeholders Congress. 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 | Part VI, Section B, Line 12c | The organization requires all employees and board members to sign a conflict of interest policy upon hire and annually thereafter. The statements are reviewed by the Chief Executive Officer. Board members, when encountering potiential conflicts of interest, shall identify the potential conflict and, as required, remove themselves from all discussion and voting on the matter. Should an employee conflict of interest arise, the CEO, in conjunction with the Executive Management Team and legal counsel, if necessary, will investigate the situation. Depending on the evidence and the seriousness of the situation disciplinary action up to and including termination may occur. |
| Process for Determining Compensation | Part VI, Section B, Lines 15a & 15b | 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. |
| Governing Documents | Part VI, Section C, Line 19 | The organization does not make its governing documents or financial statements available to the public. |
| Pension Plan, Employee Benefits, & Payroll Tax Expenses | Part IX, Lines 8, 9, & 10 | The organization does not have a method in place of differentiating amounts expended for employee benefits from amounts expended for payroll taxes and pension plan accruals. The total amount expended on these three items is listed in Part IX, line 9, Other employee benefits. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | NA | false |
| National Cattlemen's Association PAC | ||||||||||
| 9110 E Nichols Ave Ste 300 | Centennial | CO | 801123425 | 840622929 | Lobbying | CO | 527 | n/a | na | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Cattlemen's Building Corporation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | d | TransactionType |
| Amount Involved | 384845 | AmountInvolved |
| Method Of Amt Determination | FMV | MethodOfAmtDetermination |
Comments