Civic Intelligence

Ohio Cattlemen'S Association

990 • Fiscal year 2020 • EIN 31-0784822

Jan 01, 2020 to Dec 31, 2020 • Filed on May 15, 2021

10600 U S Route 42Marysville, OH 43040

(614) 873-6736

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

1.56x

Higher debt load relative to assets than 99% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

98th percentile

0.96x

Higher debt load relative to revenue than 98% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

10th percentile

-19%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$103,800

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 21.7% of source-year revenue.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

85th percentile

35%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

8th percentile

-47%

Faster revenue growth than 8% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$296,519

Up $76,522 (+35%) from 2019

Net Assets

Down

-$165,860

Down $92,028 (-125%) from 2019

Liabilities

Up

$462,379

Up $168,550 (+57%) from 2019

Revenue

Down

$479,170

Down $417,725 (-47%) from 2019

Expenses

Down

$571,198

Down $382,244 (-40%) from 2019

Net Income

Down

-$92,028

Down $35,481 (-63%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2010: $258,506Liabilities 2010: $165,468Net Assets 2010: $93,0382010Assets 2011: $264,916Liabilities 2011: $154,015Net Assets 2011: $110,9012011Assets 2012: $259,090Liabilities 2012: $177,878Net Assets 2012: $81,2122012Assets 2013: $273,205Liabilities 2013: $210,746Net Assets 2013: $62,4592013Assets 2014: $260,257Liabilities 2014: $215,070Net Assets 2014: $45,1872014Assets 2015: $268,245Liabilities 2015: $224,810Net Assets 2015: $43,4352015Assets 2016: $243,704Liabilities 2016: $225,940Net Assets 2016: $17,7642016Assets 2017: $270,160Liabilities 2017: $303,060Net Assets 2017: -$32,9002017Assets 2018: $234,253Liabilities 2018: $251,538Net Assets 2018: -$17,2852018Assets 2019: $219,997Liabilities 2019: $293,829Net Assets 2019: -$73,8322019Assets 2020: $296,519Liabilities 2020: $462,379Net Assets 2020: -$165,8602020Assets 2021: $214,747Liabilities 2021: $311,349Net Assets 2021: -$96,6022021Assets 2022: $299,138Liabilities 2022: $290,722Net Assets 2022: $8,4162022Assets 2023: $364,598Liabilities 2023: $364,693Net Assets 2023: -$952023Assets 2024: $278,937Liabilities 2024: $291,474Net Assets 2024: -$12,5372024

Highlighted filing

2020

Assets$296,519
Liabilities$462,379
Net Assets-$165,860

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $618,3572010Expenses 2011: $646,9032011Expenses 2012: $711,3572012Revenue 2013: $731,930Expenses 2013: $750,683Net Income 2013: -$18,7532013Revenue 2014: $801,068Expenses 2014: $818,340Net Income 2014: -$17,2722014Revenue 2015: $865,009Expenses 2015: $866,761Net Income 2015: -$1,7522015Revenue 2016: $891,728Expenses 2016: $917,399Net Income 2016: -$25,6712016Revenue 2017: $915,641Expenses 2017: $966,305Net Income 2017: -$50,6642017Revenue 2018: $985,785Expenses 2018: $970,170Net Income 2018: $15,6152018Revenue 2019: $896,895Expenses 2019: $953,442Net Income 2019: -$56,5472019Revenue 2020: $479,170Expenses 2020: $571,198Net Income 2020: -$92,0282020Revenue 2021: $843,569Expenses 2021: $774,311Net Income 2021: $69,2582021Revenue 2022: $996,041Expenses 2022: $891,023Net Income 2022: $105,0182022Revenue 2023: $1,097,950Expenses 2023: $1,106,461Net Income 2023: -$8,5112023Revenue 2024: $1,149,997Expenses 2024: $1,162,439Net Income 2024: -$12,4422024

Highlighted filing

2020

Revenue$479,170
Expenses$571,198
Net Income-$92,028
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 15, 2021
Return Version
2020v4.0
Gross Receipts
$495,799
Mission and Program Overview

Mission

Promotion of ohio beef and cattle industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$39,196$117,111▲ $77,915
Land, Buildings, and Equipment, Net$83,632$92,094▲ $8,462
Prepaid Expenses and Deferred Charges$26,911$59,750▲ $32,839
Accounts Receivable$69,515$26,821▼ $42,694
Total Assets$219,997$296,519▲ $76,522
Other Assets Total$743$743→ $0
Liabilities
Deferred Revenue$234,032$272,917▲ $38,885
Accounts Payable and Accrued Expenses$56,802$123,371▲ $66,569
Unsecured Notes Loans Payable$2,995$50,000▲ $47,005
Mortgage Notes Payable Secured by Investment Property-$16,091-
Total Liabilities$293,829$462,379▲ $168,550
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-73,832$-165,860▼ $92,028
Total Net Assets Fund Balance$-73,832$-165,860▼ $92,028
Total Liabilities and Net Assets / Fund Balance$219,997$296,519▲ $76,522

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$63,068$83,730$146,798
Land$8,418-$8,418
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Elizabeth HarshExecutive Di$46,710$57,090$103,800

Board Members and Trustees

NameTitle
Aaron ArnettPresident
Brad ThornburgDirector
Frank PhelpsDirector
Jim JepsenDirector
John FergusonDirector
Kelvin EgnerDirector
Lindsey HallDirector
Luke VollbornDirector
Pam HaleyDirector
Sarah IsonDirector
Scott AlexanderDirector
Troy JonesDirector
Bill TomDirector at
Jl DraganicDirector at
Tom KarrDirector at
Sasha RittenhousePast Preside
Linde SutherlyTreasurer
Kyle WallsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$202,921
Program Service Revenue
$194,878
Investment Income
$1
Other Revenue
$81,370
Change in Net Assets
$-92,028

Audited Revenue Reconciliation

Revenue per Audited Statements
$479,170
Revenue Not Reported on Form 990
$16,629
Total Revenue per Audited Statements
$495,799
Total Revenue per Form 990
$479,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$571,198
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$138,702$13,074-$151,776
Other Expenses$34,104$27,765-$34,104
Travel$14,724$2,598-$17,322
Depreciation Depletion$9,239$1,630-$10,869
Insurance$3,533$624-$4,157
Fees for Services Accounting$3,400$600-$4,000
Interest$714$126-$840
Total Functional Expenses$524,781$46,417$0$571,198

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$587,827
Expenses per Audited Statements$571,198
Total Expenses per Form 990$571,198
Expenses Not Reported on Form 990$16,629
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$16,629
Fundraising Gross Income$880
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
OHIO CATTLEMEN'S ASSOCIATION
EIN
31-0784822
Phone
6148736736
Address
10600 U S ROUTE 42, MARYSVILLE, OH 43040

Signing Officer

Name
Elizabeth Harsh
Title
Executive Director
Phone
6148736736
Signed
2021-05-15

Organization Details

Principal Officer
Elizabeth Harsh
Formed
1969
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
50

Preparer

Firm
Holbrook & Manter Inc
Address
103 PROFESSIONAL PARKWAY, MARYSVILLE, OH 43040
Preparer
Brian E Ravencraft CPA
Phone
9376448175
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Member services 27,444 0 0 ohio beef expo 24,559 0 0 repairs & maintenance 20,064 3,541 0 miscellaneous 18,044 3,184 0 dues and subscriptions 13,053 2,303 0 lobbying expense 12,616 0 0 shipping and postage 8,991 1,587 0 printing and copying 6,232 1,100 0 telephone 4,701 830 0 contract services 2,998 529 0 total 138,702 13,074 0

Form 990, Part XI, Line 9

Fundraising expenses 16,629 fundraising expenses -16,629

Financial Statement Notes

Schedule D, Page 3, Part X

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, 2020 and 2019, 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, 2020 and 2019.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 16,629

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 16,629

Raw XML AppendixShowing 400 of 514 raw XML fields

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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt056802
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0123371
IRS990/AccountsReceivableGrp/BOYAmt069515
IRS990/AccountsReceivableGrp/EOYAmt026821
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt013074
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0138702
IRS990/AllOtherExpensesGrp/TotalAmt0151776
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0RON WINDNAGEL
IRS990/BooksInCareOfDetail/PhoneNum06148736736
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt010600 US ROUTE 42
IRS990/BooksInCareOfDetail/USAddress/CityNm0MARYSVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043040
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt039196
IRS990/CashNonInterestBearingGrp/EOYAmt0117111
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0202921
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01
IRS990/CYOtherExpensesAmt0571198
IRS990/CYOtherRevenueAmt081370
IRS990/CYProgramServiceRevenueAmt0194878
IRS990/CYRevenuesLessExpensesAmt0-92028
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0571198
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0479170
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0234032
IRS990/DeferredRevenueGrp/EOYAmt0272917
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01630
IRS990/DepreciationDepletionGrp/ProgramServicesAmt09239
IRS990/DepreciationDepletionGrp/TotalAmt010869
IRS990/Desc0OHIO 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/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0524781
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0600
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt03400
IRS990/FeesForServicesAccountingGrp/TotalAmt04000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt025.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt181.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/PersonNm0ELIZABETH HARSH
IRS990/Form990PartVIISectionAGrp/PersonNm1AARON ARNETT
IRS990/Form990PartVIISectionAGrp/PersonNm2KYLE WALLS
IRS990/Form990PartVIISectionAGrp/PersonNm3LINDE SUTHERLY
IRS990/Form990PartVIISectionAGrp/PersonNm4SASHA RITTENHOUSE
IRS990/Form990PartVIISectionAGrp/PersonNm5BILL TOM
IRS990/Form990PartVIISectionAGrp/PersonNm6PAM HALEY
IRS990/Form990PartVIISectionAGrp/PersonNm7FRANK PHELPS
IRS990/Form990PartVIISectionAGrp/PersonNm8KELVIN EGNER
IRS990/Form990PartVIISectionAGrp/PersonNm9LINDSEY HALL
IRS990/Form990PartVIISectionAGrp/PersonNm10SARAH ISON
IRS990/Form990PartVIISectionAGrp/PersonNm11TROY JONES
IRS990/Form990PartVIISectionAGrp/PersonNm12SCOTT ALEXANDER
IRS990/Form990PartVIISectionAGrp/PersonNm13BRAD THORNBURG
IRS990/Form990PartVIISectionAGrp/PersonNm14JIM JEPSEN
IRS990/Form990PartVIISectionAGrp/PersonNm15LUKE VOLLBORN
IRS990/Form990PartVIISectionAGrp/PersonNm16JOHN FERGUSON
IRS990/Form990PartVIISectionAGrp/PersonNm17JL DRAGANIC
IRS990/Form990PartVIISectionAGrp/PersonNm18TOM KARR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt046710
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt057090
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR AT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt016629
IRS990/FundraisingGrossIncomeAmt0880
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0495799
IRS990/GrossRentsGrp/RealAmt016146
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt018
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0624
IRS990/InsuranceGrp/ProgramServicesAmt03533
IRS990/InsuranceGrp/TotalAmt04157
IRS990/InterestGrp/ManagementAndGeneralAmt0126
IRS990/InterestGrp/ProgramServicesAmt0714
IRS990/InterestGrp/TotalAmt0840
IRS990/InvestmentIncomeGrp/ExclusionAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0139224
IRS990/LandBldgEquipBasisNetGrp/BOYAmt083632
IRS990/LandBldgEquipBasisNetGrp/EOYAmt092094
IRS990/LandBldgEquipCostOrOtherBssAmt0231318
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0202921
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt016091
IRS990/NetAssetsOrFundBalancesBOYAmt0-73832
IRS990/NetAssetsOrFundBalancesEOYAmt0-165860
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-15749
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt016146
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt016146
IRS990/NetUnrelatedBusTxblIncmAmt03758
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-73832
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-165860
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0743
IRS990/OtherAssetsTotalGrp/EOYAmt0743
IRS990/OtherExpensesGrp/Desc0SHARED SERVICES
IRS990/OtherExpensesGrp/Desc1BEST PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2OHIO CATTLEMAN MAGAZINE
IRS990/OtherExpensesGrp/Desc3OCA CONVENTION EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt027765
IRS990/OtherExpensesGrp/ProgramServicesAmt0157337
IRS990/OtherExpensesGrp/ProgramServicesAmt1114168
IRS990/OtherExpensesGrp/ProgramServicesAmt248860
IRS990/OtherExpensesGrp/ProgramServicesAmt334104
IRS990/OtherExpensesGrp/TotalAmt0185102
IRS990/OtherExpensesGrp/TotalAmt1114168
IRS990/OtherExpensesGrp/TotalAmt248860
IRS990/OtherExpensesGrp/TotalAmt334104
IRS990/OtherRevenueMiscGrp/BusinessCd0511120
IRS990/OtherRevenueMiscGrp/Desc0SUBSCRIPTIONS
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt078905
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt078905
IRS990/OtherRevenueTotalAmt078905
IRS990/PartialLiquidationInd0false
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026911
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt059750
IRS990/PrincipalOfficerNm0ELIZABETH HARSH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2541800
IRS990/ProgramServiceRevenueGrp/BusinessCd3541800
IRS990/ProgramServiceRevenueGrp/Desc0BEST PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM REVENU
IRS990/ProgramServiceRevenueGrp/Desc2OCA CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc3BEEF EXPO
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0139602
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt123976
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt223695
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0139602
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt223695
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37605
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0237686
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0953442
IRS990/PYOtherRevenueAmt0127270
IRS990/PYProgramServiceRevenueAmt0531937
IRS990/PYRevenuesLessExpensesAmt0-56547
IRS990/PYTotalExpensesAmt0953442
IRS990/PYTotalRevenueAmt0896895
IRS990/ReconcilationRevenueExpnssAmt0-92028
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt016146
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0194878
IRS990/RoyaltiesRevenueGrp/ExclusionAmt02068
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt02068
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt063068
IRS990ScheduleD/BuildingsGrp/DepreciationAmt083730
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0146798
IRS990ScheduleD/ExpensesNotReportedAmt016629
IRS990ScheduleD/ExpensesSubtotalAmt0571198
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt08418
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08418
IRS990ScheduleD/OtherExpensesIncludedAmt016629
IRS990ScheduleD/OtherRevenueAmt016629
IRS990ScheduleD/RevenueNotReportedAmt016629
IRS990ScheduleD/RevenueSubtotalAmt0479170
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2020 AND 2019, 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, 2020 AND 2019.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 16,629
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 16,629
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071486
IRS990ScheduleD/TotalExpensesPerForm990Amt0571198
IRS990ScheduleD/TotalRevenuePerForm990Amt0479170
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0495799
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0587827
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES 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/ExplanationTxt1ON 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/ExplanationTxt2PERSONNEL 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/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBER SERVICES 27,444 0 0 OHIO BEEF EXPO 24,559 0 0 REPAIRS & MAINTENANCE 20,064 3,541 0 MISCELLANEOUS 18,044 3,184 0 DUES AND SUBSCRIPTIONS 13,053 2,303 0 LOBBYING EXPENSE 12,616 0 0 SHIPPING AND POSTAGE 8,991 1,587 0 PRINTING AND COPYING 6,232 1,100 0 TELEPHONE 4,701 830 0 CONTRACT SERVICES 2,998 529 0 TOTAL 138,702 13,074 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FUNDRAISING EXPENSES 16,629 FUNDRAISING EXPENSES -16,629
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1OCA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt0OHIO CATTLEMENS' ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OHIO BEEF COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OHIO CATTLEMEN'S FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310800569
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1311440536
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.28$0.29$0.01$1.15$1.16$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.36$0.00$1.10$1.11$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.29$0.01$1.00$0.89$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.21$0.31$0.10$0.84$0.77$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.46$0.17$0.48$0.57$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.29$0.07$0.90$0.95$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.23$0.25$0.02$0.99$0.97$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.30$0.03$0.92$0.97$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.23$0.02$0.89$0.92$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.22$0.04$0.87$0.87$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.22$0.05$0.80$0.82$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.27$0.21$0.06$0.73$0.75$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.18$0.08$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.15$0.11$0.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.17$0.09$0.62