2013-08-13T16:48:25-05:00 2012-09-30 GRANT THORNTON LLP 8300 THORN DRIVE SUITE 300 WICHITA KS 672262708 990 2011-10-01 840738973 National Cattlemen's Beef Association Inc % DOUG EVANS NATI 3036940305 9110 E Nichols Avenue Centennial CO 801123425 DOUG EVANS 2013-08-13 true Kimberly Temple 3162653231 2011 2016-02-24 21:20:13Z Forrest Roberts 9110 E Nichols Ave Ste 300 Centennial CO 80112 60090118 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 8 193 287 658045 0 0 57401350 58932367 4302 2373 825894 489812 58231546 59424552 0 0 0 0 14063825 15156820 0 0 0 41728977 43248773 55792802 58405593 2438744 1018959 23665282 24430094 10589343 10335196 13075939 14094898 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 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 false true false false false false false true false false true 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 196 0 true 193 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 JD Alexander 1.0 X X 0 0 0 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 Gephart 1.0 X X 0 0 0 Dave True 1.0 X X 0 0 0 Forrest LRoberts 40.0 X 478354 0 38344 Doug Evans 40.0 X 222924 0 36725 Kendal S Frazier 40.0 X 240666 0 32476 James O Reagan 40.0 X 184030 0 28928 Marvin L Kokes 40.0 X 160435 0 32370 Richard Husted 40.0 X 174346 0 30385 Rick H McCarty 40.0 X 152108 0 24728 Nancy L Rudzek 40.0 X 149362 0 21163 Elizabeth Parker 40.0 X 149394 0 18936 Thomas G Field 40.0 X 143260 0 30381 J Burton Eller 0.0 X 232105 0 14878 2286984 0 309314 35 true true false 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 46 0 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 1589395 1589395 58932367 2373 2373 0 0 85722 81186 4536 4536 4536 0 0 0 1069656 584380 485276 485276 0 59424552 58759598 658045 6909 X 0 0 0 0 1455252 0 10616385 0 3085183 0 0 407960 4334 0 0 0 8326714 27250482 527469 252427 0 1152482 2225208 0 2268967 15742 0 211856 144021 MISCELLANEOUS EXPENSE 461111 58405593 4032130 2514215 8083586 11629199 0 0 9057350 7590465 150000 120000 0 0 0 0 0 0 324943 464143 3589243 2976907 443333 612336 0 0 0 0 0 0 0 0 1573940 1499736 23665282 24430094 8220878 6559009 0 0 2153614 3385577 0 0 0 0 0 0 195583 388943 0 0 19268 1667 10589343 10335196 X 13075939 14094898 0 0 0 0 13075939 14094898 23665282 24430094 1018959 X false true true X false false false true 4336258 247343 228560 475903 867252 -391349 1065134 894346 170788 792165 590005 202160 1731944 1492556 239388 612336 INVESTMENT IN SUBSIDIARY 1402065 OTHER ASSETS 97671 1499736 0 CAPITAL LEASE 1667 1667 FIN 48 (ASC 740) FOOTNOTE 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, 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. X X false false false 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 Forrest L Roberts Employment Agreement X 150000 120000 false true true 120000 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. 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 false false false true true false false false false false false false true true true true false false National Cattlemen's Building Corporation d 384845 FMV