Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
EIN 31-0784822 • 501(c)5 • Marysville, OH
Profile
Promotion of ohio beef and cattle industry
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$278,937
Down $85,661 (-23%) from 2023
Liabilities
Down$291,474
Down $73,219 (-20%) from 2023
Net Assets
Down-$12,537
Down $12,442 (-13097%) from 2023
Revenue
Up$1,149,997
Up $52,047 (+4.7%) from 2023
Expenses
Up$1,162,439
Up $55,978 (+5.1%) from 2023
Net Income
Down-$12,442
Down $3,931 (-46%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Promotion of ohio beef and cattle industry
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $118,516 | $118,672 | ▲ $156 |
| Cash and Non-Interest-Bearing Accounts | $188,294 | $75,397 | ▼ $112,897 |
| Accounts Receivable | $33,875 | $43,388 | ▲ $9,513 |
| Prepaid Expenses and Deferred Charges | $23,913 | $41,480 | ▲ $17,567 |
| Total Assets | $364,598 | $278,937 | ▼ $85,661 |
| Liabilities | |||
| Deferred Revenue | $203,030 | $163,712 | ▼ $39,318 |
| Accounts Payable and Accrued Expenses | $110,342 | $83,598 | ▼ $26,744 |
| Mortgage Notes Payable Secured by Investment Property | $51,321 | $44,164 | ▼ $7,157 |
| Total Liabilities | $364,693 | $291,474 | ▼ $73,219 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-95 | $-12,537 | ▼ $12,442 |
| Total Net Assets Fund Balance | $-95 | $-12,537 | ▼ $12,442 |
| Total Liabilities and Net Assets / Fund Balance | $364,598 | $278,937 | ▼ $85,661 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $90,820 | $107,225 | $198,045 |
| Equipment | $19,434 | $62,226 | $81,660 |
| Land | $8,418 | - | $8,418 |
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Elizabeth Harsh | Executive Di | $65,190 | $57,810 | $123,000 |
| Name | Title |
|---|---|
| Mark Goecke | President |
| Andy Lohr | Director |
| Austin Cole | Director |
| Dale Taylor | Director |
| Jason Dagger | Director |
| Jaymes Maciejewski | Director |
| Jim Jepsen | Director |
| Jim Rogers | Director |
| Joe Grubbs | Director |
| John Ferguson | Director |
| Kristen Nickles | Director |
| Ryan Bapst | Director |
| Shane Riley | Director |
| Tyler Humphrey | Director |
| Frank Phelps | Director at |
| Tom Karr | Past Preside |
| Linde Sutherly | Treasurer |
| Lindsey Hall | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,162,439 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $218,546 | $18,036 | - | $236,582 |
| Other Expenses | $66,374 | $38,970 | - | $66,374 |
| Travel | $17,448 | $3,079 | - | $20,527 |
| Depreciation Depletion | $15,903 | $2,806 | - | $18,709 |
| Insurance | $4,372 | $772 | - | $5,144 |
| Fees for Services Accounting | $3,613 | $637 | - | $4,250 |
| Interest | $1,473 | $260 | - | $1,733 |
| Total Functional Expenses | $1,097,879 | $64,560 | $0 | $1,162,439 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,177,325 |
| Expenses per Audited Statements | $1,162,439 |
| Total Expenses per Form 990 | $1,162,439 |
| Expenses Not Reported on Form 990 | $14,886 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $14,886 |
| Fundraising Gross Income | $14,660 |
| Professional Fundraising Fees | $0 |
“Copies of the completed form 990 will be forwarded to the board of directors for review. Upon review, any questions or concerns raised will be answered by the appropriate oca staff. In order to approve the tax return, the board of directors will be asked to respond that they have reviewed the information and approve the signing of the forms.”
“On an annual basis, each member of the board of directors completes a conflict of interest questionnaire. The questionnaires are reviewed and actions, if any, are taken based on the company's policies and procedures.”
“Personnel committee is formed every year which determines the salaries for the entire staff. The committee makes recommendations to the board for the executive director. The board reviews the committee's recommendation and then votes on the director's salary in executive session during a board meeting.”
“UPON REQUEST”
“Member services 63,028 0 0 miscellaneous 48,909 8,631 0 oca convention expense 29,196 0 0 lobbying expense 24,106 0 0 repairs & maintenance 19,923 3,516 0 dues and subscriptions 11,654 2,056 0 shipping and postage 6,354 1,120 0 telephone 5,265 929 0 contract services 5,129 905 0 printing and copying 4,982 879 0 total 218,546 18,036 0”
“Fundraising expenses 14,886 fundraising expenses -14,886”
“The association is exempt from federal income taxes under section 501(c)(5) of the internal revenue code and, as a result, a provision for income taxes is not required. The association has also been classified as an entity that is not a private foundation within the meaning of section 509 (a) of the internal revenue code. However, the association does pay taxes on unrelated business income associated with the sale of advertising. The association follows asc no. 740-10 "accounting for uncertainty in income taxes." the association records interest and penalties, if any, in interest expense and other expense, respectively, in the statement of activities and changes in net assets. During the years ended december 31, 2024 and 2023, the association did not have any interest or penalties related to taxes. Management believes that there are no uncertain tax positions taken as of december 31, 2024 and 2023.”
“Fundraising expenses 14,886”
“Fundraising expenses 14,886”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 110342 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 83598 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 33875 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 43388 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 18036 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 218546 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 236582 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RON WINDNAGEL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6148736736 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 10600 US ROUTE 42 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MARYSVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43040 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 188294 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 75397 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 224970 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1162439 |
| IRS990/CYOtherRevenueAmt | 0 | 113880 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 811147 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -12442 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1162439 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1149997 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 203030 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 163712 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2806 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 15903 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 18709 |
| IRS990/Desc | 0 | OHIO CATTLEMEN'S ASSOCIATION PROMOTES THE ECONOMIC,SOCIAL AND POLITICAL WELL BEING OF OHIO'S CATTLE PRODUCERS. THE ORGANIZATION ENHANCES CONSUMER AWARENESS OF THE BENEFITS OF BEEF THROUGH EDUCATION AND PROMOTION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1097879 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 637 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3613 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4250 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ELIZABETH HARSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK GOECKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LINDSEY HALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LINDE SUTHERLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TOM KARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANDY LOHR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DALE TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RYAN BAPST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KRISTEN NICKLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JAYMES MACIEJEWSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JOE GRUBBS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | TYLER HUMPHREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JIM JEPSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | AUSTIN COLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JOHN FERGUSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | SHANE RILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | JIM ROGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JASON DAGGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | FRANK PHELPS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 65190 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 57810 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR AT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 14886 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 14660 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1164883 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16146 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 18 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 772 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4372 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5144 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 260 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1473 |
| IRS990/InterestGrp/TotalAmt | 0 | 1733 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 169451 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 118516 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 118672 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 288123 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 224970 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 51321 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 44164 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -95 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -12537 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -226 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16146 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 16146 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 2059 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -95 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -12537 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | OHIO BEEF EXPO |
| IRS990/OtherExpensesGrp/Desc | 1 | SHARED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | BEST PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | OHIO CATTLEMAN MAGAZINE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 38970 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 321125 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 220830 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 228195 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 66374 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 321125 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 259800 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 228195 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 66374 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 511120 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | SUBSCRIPTIONS |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 96055 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 96055 |
| IRS990/OtherRevenueTotalAmt | 0 | 96055 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | true |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 23913 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 41480 |
| IRS990/PrincipalOfficerNm | 0 | ELIZABETH HARSH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541800 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541800 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 541800 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 541800 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BEEF EXPO |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BEST PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER PROGRAM REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OCA CONVENTION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 463554 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 240578 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 82605 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 24410 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 463554 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 240578 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 82605 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 24410 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 200656 |
| IRS990/PYOtherExpensesAmt | 0 | 1106461 |
| IRS990/PYOtherRevenueAmt | 0 | 109969 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 787325 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -8511 |
| IRS990/PYTotalExpensesAmt | 0 | 1106461 |
| IRS990/PYTotalRevenueAmt | 0 | 1097950 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -12442 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 16146 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 811147 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 1905 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 1905 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 90820 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 107225 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 198045 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 19434 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 62226 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 81660 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 14886 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1162439 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 8418 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 8418 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 14886 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 14886 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 14886 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1149997 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND, AS A RESULT, A PROVISION FOR INCOME TAXES IS NOT REQUIRED. THE ASSOCIATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ASSOCIATION DOES PAY TAXES ON UNRELATED BUSINESS INCOME ASSOCIATED WITH THE SALE OF ADVERTISING. THE ASSOCIATION FOLLOWS ASC NO. 740-10 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." THE ASSOCIATION RECORDS INTEREST AND PENALTIES, IF ANY, IN INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THE ASSOCIATION DID NOT HAVE ANY INTEREST OR PENALTIES RELATED TO TAXES. MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN AS OF DECEMBER 31, 2024 AND 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSES 14,886 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EXPENSES 14,886 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 118672 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1162439 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1149997 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1164883 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1177325 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COPIES OF THE COMPLETED FORM 990 WILL BE FORWARDED TO THE BOARD OF DIRECTORS FOR REVIEW. UPON REVIEW, ANY QUESTIONS OR CONCERNS RAISED WILL BE ANSWERED BY THE APPROPRIATE OCA STAFF. IN ORDER TO APPROVE THE TAX RETURN, THE BOARD OF DIRECTORS WILL BE ASKED TO RESPOND THAT THEY HAVE REVIEWED THE INFORMATION AND APPROVE THE SIGNING OF THE FORMS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ON AN ANNUAL BASIS, EACH MEMBER OF THE BOARD OF DIRECTORS COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE. THE QUESTIONNAIRES ARE REVIEWED AND ACTIONS, IF ANY, ARE TAKEN BASED ON THE COMPANY'S POLICIES AND PROCEDURES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PERSONNEL COMMITTEE IS FORMED EVERY YEAR WHICH DETERMINES THE SALARIES FOR THE ENTIRE STAFF. THE COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD FOR THE EXECUTIVE DIRECTOR. THE BOARD REVIEWS THE COMMITTEE'S RECOMMENDATION AND THEN VOTES ON THE DIRECTOR'S SALARY IN EXECUTIVE SESSION DURING A BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MEMBER SERVICES 63,028 0 0 MISCELLANEOUS 48,909 8,631 0 OCA CONVENTION EXPENSE 29,196 0 0 LOBBYING EXPENSE 24,106 0 0 REPAIRS & MAINTENANCE 19,923 3,516 0 DUES AND SUBSCRIPTIONS 11,654 2,056 0 SHIPPING AND POSTAGE 6,354 1,120 0 TELEPHONE 5,265 929 0 CONTRACT SERVICES 5,129 905 0 PRINTING AND COPYING 4,982 879 0 TOTAL 218,546 18,036 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FUNDRAISING EXPENSES 14,886 FUNDRAISING EXPENSES -14,886 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | OCA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt | 0 | OHIO CATTLEMENS' ASSOCIATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | OHIO BEEF COUNCIL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | OHIO CATTLEMEN'S FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 310800569 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 311440536 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C6 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PROMOTION |
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