Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
990 • Fiscal year 2019 • 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
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 5.6% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Down$219,997
Down $14,256 (-6.1%) from 2018
Net Assets
Down-$73,832
Down $56,547 (-327%) from 2018
Liabilities
Up$293,829
Up $42,291 (+17%) from 2018
Revenue
Down$896,895
Down $88,890 (-9.0%) from 2018
Expenses
Down$953,442
Down $16,728 (-1.7%) from 2018
Net Income
Down-$56,547
Down $72,162 (-462%) from 2018
Promotion of ohio beef and cattle industry
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $88,287 | $83,632 | ▼ $4,655 |
| Accounts Receivable | $67,829 | $69,515 | ▲ $1,686 |
| Cash and Non-Interest-Bearing Accounts | $45,964 | $39,196 | ▼ $6,768 |
| Prepaid Expenses and Deferred Charges | $32,173 | $26,911 | ▼ $5,262 |
| Total Assets | $234,253 | $219,997 | ▼ $14,256 |
| Other Assets Total | - | $743 | - |
| Liabilities | |||
| Deferred Revenue | $185,196 | $234,032 | ▲ $48,836 |
| Accounts Payable and Accrued Expenses | $57,255 | $56,802 | ▼ $453 |
| Unsecured Notes Loans Payable | $6,230 | $2,995 | ▼ $3,235 |
| Other Liabilities | $2,857 | - | - |
| Total Liabilities | $251,538 | $293,829 | ▲ $42,291 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-17,285 | $-73,832 | ▼ $56,547 |
| Total Net Assets Fund Balance | $-17,285 | $-73,832 | ▼ $56,547 |
| Total Liabilities and Net Assets / Fund Balance | $234,253 | $219,997 | ▼ $14,256 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $68,314 | $78,484 | $146,798 |
| Land | $8,418 | - | $8,418 |
| Name | Title | Other | Total |
|---|---|---|---|
| Elizabeth Harsh | Executive Di | $50,650 | $50,650 |
| Name | Title |
|---|---|
| Sasha Rittenhouse | President |
| Brad Thornburg | Director |
| Frank Phelps | Director |
| Jess Campbell | Director |
| Jim Jepsen | Director |
| Kelvin Egner | Director |
| Linde Sutherly | Director |
| Lindsey Hall | Director |
| Luke Vollborn | Director |
| Pam Haley | Director |
| Pete Conkle | Director |
| Scott Alexander | Director |
| Troy Jones | Director |
| Jl Draganic | Director at |
| Kyle Walls | Director at |
| Tom Karr | Director at |
| Joe Foster | Past Preside |
| Bill Tom | Treasurer |
| Aaron Arnett | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $953,442 |
| 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 | $208,118 | $22,072 | - | $230,190 |
| Other Expenses | $68,632 | $35,315 | - | $68,632 |
| Travel | $14,862 | $2,623 | - | $17,485 |
| Depreciation Depletion | $9,464 | $1,670 | - | $11,134 |
| Fees for Services Accounting | $6,545 | $1,155 | - | $7,700 |
| Insurance | $3,499 | $617 | - | $4,116 |
| Interest | $758 | $134 | - | $892 |
| Total Functional Expenses | $889,856 | $63,586 | $0 | $953,442 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $970,873 |
| Expenses per Audited Statements | $953,442 |
| Total Expenses per Form 990 | $953,442 |
| Expenses Not Reported on Form 990 | $17,431 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $31,497 |
| Fundraising Direct Expenses | $17,431 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| State Steak Bar | $31,497 | $31,497 | $17,431 | $14,066 |
| Total Events | $31,497 | $31,497 | $17,431 | $14,066 |
“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”
“Dues and subscriptions 37,067 6,541 0 member services 36,043 0 0 oca convention expense 30,968 0 0 miscellaneous 25,392 4,481 0 contract services 14,487 2,557 0 lobbying expense 16,035 0 0 supplies 12,861 2,270 0 repairs & maintenance 10,528 1,858 0 shipping and postage 9,944 1,755 0 printing and copying 9,167 1,618 0 telephone 5,426 957 0 bank fee 200 35 0 total 208,118 22,072 0”
“Fundraising expenses 17,431 fundraising expenses -17,431”
“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, 2019 and 2018, 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, 2019 and 2018.”
“Fundraising expenses 17,431”
“Fundraising expenses 17,431”
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 | 57255 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 56802 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 67829 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 69515 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY |
| IRS990/AllOtherContributionsAmt | 0 | 978 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 22072 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 208118 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 230190 |
| 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 | 45964 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 39196 |
| 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 | 237686 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2 |
| IRS990/CYOtherExpensesAmt | 0 | 953442 |
| IRS990/CYOtherRevenueAmt | 0 | 127270 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 531937 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -56547 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 953442 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 896895 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 185196 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 234032 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1670 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 9464 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 11134 |
| 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 | 889856 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1155 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 6545 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7700 |
| 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/AverageHoursPerWeekRt | 19 | 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/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ELIZABETH HARSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SASHA RITTENHOUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | AARON ARNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BILL TOM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOE FOSTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PAM HALEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | FRANK PHELPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KELVIN EGNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LINDSEY HALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PETE CONKLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TROY JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | SCOTT ALEXANDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | BRAD THORNBURG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | LINDE SUTHERLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JIM JEPSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | LUKE VOLLBORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | JESS CAMPBELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JL DRAGANIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | KYLE WALLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | TOM KARR |
| 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/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 50650 |
| 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/ReportableCompFromRltdOrgAmt | 19 | 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 AT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR AT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | 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 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 17431 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 31497 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 19 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 914326 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16140 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 19 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 617 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3499 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4116 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 134 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 758 |
| IRS990/InterestGrp/TotalAmt | 0 | 892 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 128355 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 88287 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 83632 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 211987 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 236708 |
| 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 | -17285 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -73832 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 14066 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16140 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 16140 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -17285 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -73832 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 743 |
| IRS990/OtherExpensesGrp/Desc | 0 | SHARED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | OHIO BEEF EXPO |
| IRS990/OtherExpensesGrp/Desc | 2 | BEST PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | OHIO CATTLEMAN MAGAZINE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 35315 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 200118 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 226749 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 151111 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 68632 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 235433 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 226749 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 151111 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 68632 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2857 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 511120 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | SUBSCRIPTIONS |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 95531 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 95531 |
| IRS990/OtherRevenueTotalAmt | 0 | 95531 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | true |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 32173 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 26911 |
| 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 | 287243 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 192197 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 33912 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 18585 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 287243 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 192197 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 33912 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 18585 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 282630 |
| IRS990/PYInvestmentIncomeAmt | 0 | 9 |
| IRS990/PYOtherExpensesAmt | 0 | 970170 |
| IRS990/PYOtherRevenueAmt | 0 | 146687 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 556459 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 15615 |
| IRS990/PYTotalExpensesAmt | 0 | 970170 |
| IRS990/PYTotalRevenueAmt | 0 | 985785 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -56547 |
| 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 | 531937 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 1533 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 1533 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 68314 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 78484 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 146798 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 17431 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 953442 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 8418 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 8418 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 17431 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 17431 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 17431 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 896895 |
| 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, 2019 AND 2018, 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, 2019 AND 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSES 17,431 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EXPENSES 17,431 |
| 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 | 76732 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 953442 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 896895 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 914326 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 970873 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 17431 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | STATE STEAK BAR |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 31497 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 31497 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 31497 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 31497 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 14066 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 17431 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 17431 |
| 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 | DUES AND SUBSCRIPTIONS 37,067 6,541 0 MEMBER SERVICES 36,043 0 0 OCA CONVENTION EXPENSE 30,968 0 0 MISCELLANEOUS 25,392 4,481 0 CONTRACT SERVICES 14,487 2,557 0 LOBBYING EXPENSE 16,035 0 0 SUPPLIES 12,861 2,270 0 REPAIRS & MAINTENANCE 10,528 1,858 0 SHIPPING AND POSTAGE 9,944 1,755 0 PRINTING AND COPYING 9,167 1,618 0 TELEPHONE 5,426 957 0 BANK FEE 200 35 0 TOTAL 208,118 22,072 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FUNDRAISING EXPENSES 17,431 FUNDRAISING EXPENSES -17,431 |
| 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 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.