Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
990 • Fiscal year 2017 • EIN 31-0784822
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
59th percentile
Higher top officer pay than 59% of similar nonprofits.
Top officer pay equals 4.9% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Up$270,160
Up $26,456 (+11%) from 2016
Net Assets
Down-$32,900
Down $50,664 (-285%) from 2016
Liabilities
Up$303,060
Up $77,120 (+34%) from 2016
Revenue
Up$915,641
Up $23,913 (+2.7%) from 2016
Expenses
Up$966,305
Up $48,906 (+5.3%) from 2016
Net Income
Down-$50,664
Down $24,993 (-97%) from 2016
Promotion of ohio beef and cattle industry
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $90,813 | $97,612 | ▲ $6,799 |
| Accounts Receivable | $58,364 | $83,318 | ▲ $24,954 |
| Cash and Non-Interest-Bearing Accounts | $66,947 | $56,891 | ▼ $10,056 |
| Prepaid Expenses and Deferred Charges | $27,447 | $32,207 | ▲ $4,760 |
| Total Assets | $243,704 | $270,160 | ▲ $26,456 |
| Other Assets Total | $133 | $132 | ▼ $1 |
| Liabilities | |||
| Deferred Revenue | $173,639 | $254,171 | ▲ $80,532 |
| Accounts Payable and Accrued Expenses | $39,693 | $39,454 | ▼ $239 |
| Unsecured Notes Loans Payable | $12,608 | $9,435 | ▼ $3,173 |
| Total Liabilities | $225,940 | $303,060 | ▲ $77,120 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $17,764 | $-32,900 | ▼ $50,664 |
| Total Net Assets Fund Balance | $17,764 | $-32,900 | ▼ $50,664 |
| Total Liabilities and Net Assets / Fund Balance | $243,704 | $270,160 | ▲ $26,456 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $75,134 | $68,278 | $143,412 |
| Land | $8,418 | - | $8,418 |
| Name | Title | Other | Total |
|---|---|---|---|
| Elizabeth Harsh | Executive Di | $45,100 | $45,100 |
| Name | Title |
|---|---|
| Joe Foster | President |
| Brad Thornburg | Director |
| Craig Shelton | Director |
| Frank Phelps | Director |
| Jim Jepsen | Director |
| Kelvin Egner | Director |
| Linde Sutherly | Director |
| Luke Vollborn | Director |
| Pam Haley | Director |
| Pete Conkle | Director |
| Scott Alexander | Director |
| Troy Jones | Director |
| Aaron Arnett | Director at |
| Jl Draganic | Director at |
| Tom Karr | Director at |
| Bill Tom | Treasurer |
| Sasha Rittenhouse | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $966,305 |
| 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 | $271,036 | $13,105 | - | $284,141 |
| Other Expenses | $63,849 | $11,268 | - | $75,117 |
| Travel | $12,472 | $2,201 | - | $14,673 |
| Depreciation Depletion | $8,697 | $1,535 | - | $10,232 |
| Fees for Services Accounting | $3,554 | $627 | - | $4,181 |
| Insurance | $2,730 | $482 | - | $3,212 |
| Interest | $297 | $53 | - | $350 |
| Total Functional Expenses | $913,785 | $52,520 | $0 | $966,305 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $980,044 |
| Expenses per Audited Statements | $966,305 |
| Total Expenses per Form 990 | $966,305 |
| Expenses Not Reported on Form 990 | $13,739 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $26,667 |
| Fundraising Direct Expenses | $13,739 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| State Steak Bar | $26,667 | $26,667 | $13,739 | $12,928 |
| Total Events | $26,667 | $26,667 | $13,739 | $12,928 |
“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”
“Ohio cattleman magazine 72,918 0 0 member services 64,694 0 0 oca convention expense 33,133 0 0 miscellaneous 25,867 4,561 0 osu extension 15,000 0 0 lobbying expense 12,065 0 0 supplies 10,114 1,785 0 shipping and postage 9,887 1,745 0 repairs & maintenance 9,007 1,590 0 printing and copying 7,947 1,403 0 telephone 5,512 973 0 contract services 4,892 863 0 bank fee 0 185 0 total 271,036 13,105 0”
“Fundraising expenses 13,739 fundraising expenses -13,739”
“Income tax status 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, 2017 and 2016, 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, 2017 and 2016.”
“Fundraising expenses 13,739”
“Fundraising expenses 13,739”
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 | 39693 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 39454 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 58364 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 83318 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY |
| IRS990/AllOtherContributionsAmt | 0 | 2620 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13105 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 271036 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 284141 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 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/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 66947 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 56891 |
| 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 | 265045 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 38 |
| IRS990/CYOtherExpensesAmt | 0 | 966305 |
| IRS990/CYOtherRevenueAmt | 0 | 125685 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 524873 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -50664 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 966305 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 915641 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 173639 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 254171 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1535 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 8697 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10232 |
| 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/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 913785 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 627 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3554 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4181 |
| 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/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/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/PersonNm | 0 | JOE FOSTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SASHA RITTENHOUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BILL TOM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAM HALEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | FRANK PHELPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KELVIN EGNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CRAIG SHELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PETE CONKLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TROY JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SCOTT ALEXANDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | BRAD THORNBURG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | LINDE SUTHERLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JIM JEPSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | LUKE VOLLBORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JL DRAGANIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | TOM KARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | AARON ARNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | ELIZABETH HARSH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| 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/ReportableCompFromRltdOrgAmt | 0 | 0 |
| 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 | 45100 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| 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 AT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR AT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR AT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 13739 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 26667 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 929380 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16140 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 482 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2730 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3212 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 53 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 297 |
| IRS990/InterestGrp/TotalAmt | 0 | 350 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 38 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 38 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 106722 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 90813 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 97612 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 204334 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 262425 |
| 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/NetAssetsOrFundBalancesBOYAmt | 0 | 17764 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -32900 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 12928 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16140 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 16140 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 80 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 133 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 132 |
| IRS990/OtherExpensesGrp/Desc | 0 | OHIO BEEF EXPO |
| IRS990/OtherExpensesGrp/Desc | 1 | BEST PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | SHARED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 23249 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11268 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 243206 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 176202 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 131742 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 63849 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 243206 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 176202 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 154991 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 75117 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 511120 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | SUBSCRIPTIONS |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 94667 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 94667 |
| IRS990/OtherRevenueTotalAmt | 0 | 94667 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | true |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 27447 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 32207 |
| 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 REVENU |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OCA CONVENTION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 285166 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 177967 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 46865 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 14875 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 285166 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 177967 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 46865 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 14875 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 257223 |
| IRS990/PYInvestmentIncomeAmt | 0 | 629 |
| IRS990/PYOtherExpensesAmt | 0 | 917399 |
| IRS990/PYOtherRevenueAmt | 0 | 133412 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 500464 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -25671 |
| IRS990/PYTotalExpensesAmt | 0 | 917399 |
| IRS990/PYTotalRevenueAmt | 0 | 891728 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -50664 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 16140 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 524873 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 1950 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 1950 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 75134 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 68278 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 143412 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 13739 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 966305 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 8418 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 8418 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 13739 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 13739 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 13739 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 915641 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAX STATUS 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, 2017 AND 2016, 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, 2017 AND 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSES 13,739 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EXPENSES 13,739 |
| 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 | 83552 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 966305 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 915641 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 929380 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 980044 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 13739 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | STATE STEAK BAR |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 26667 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 26667 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 26667 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 26667 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 12928 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 13739 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 13739 |
| 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 | OHIO CATTLEMAN MAGAZINE 72,918 0 0 MEMBER SERVICES 64,694 0 0 OCA CONVENTION EXPENSE 33,133 0 0 MISCELLANEOUS 25,867 4,561 0 OSU EXTENSION 15,000 0 0 LOBBYING EXPENSE 12,065 0 0 SUPPLIES 10,114 1,785 0 SHIPPING AND POSTAGE 9,887 1,745 0 REPAIRS & MAINTENANCE 9,007 1,590 0 PRINTING AND COPYING 7,947 1,403 0 TELEPHONE 5,512 973 0 CONTRACT SERVICES 4,892 863 0 BANK FEE 0 185 0 TOTAL 271,036 13,105 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FUNDRAISING EXPENSES 13,739 FUNDRAISING EXPENSES -13,739 |
| 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 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.