Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
990 • Fiscal year 2020 • 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
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 21.7% of source-year revenue.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
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
Promotion of ohio beef and cattle industry
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $63,068 | $83,730 | $146,798 |
| Land | $8,418 | - | $8,418 |
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Elizabeth Harsh | Executive Di | $46,710 | $57,090 | $103,800 |
| Name | Title |
|---|---|
| Aaron Arnett | President |
| Brad Thornburg | Director |
| Frank Phelps | Director |
| Jim Jepsen | Director |
| John Ferguson | Director |
| Kelvin Egner | Director |
| Lindsey Hall | Director |
| Luke Vollborn | Director |
| Pam Haley | Director |
| Sarah Ison | Director |
| Scott Alexander | Director |
| Troy Jones | Director |
| Bill Tom | Director at |
| Jl Draganic | Director at |
| Tom Karr | Director at |
| Sasha Rittenhouse | Past Preside |
| Linde Sutherly | Treasurer |
| Kyle Walls | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $571,198 |
| 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 | $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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $16,629 |
| Fundraising Gross Income | $880 |
| Professional Fundraising Fees | $0 |
“Copies of the completed form 990 will be forwarded to the board of directors for review. Upon review, any questions or concerns raised will be answered by the appropriate oca staff. In order to approve the tax return, the board of directors will be asked to respond that they have reviewed the information and approve the signing of the forms.”
“On an annual basis, each member of the board of directors completes a conflict of interest questionnaire. The questionnaires are reviewed and actions, if any, are taken based on the company's policies and procedures.”
“Personnel committee is formed every year which determines the salaries for the entire staff. The committee makes recommendations to the board for the executive director. The board reviews the committee's recommendation and then votes on the director's salary in executive session during a board meeting.”
“UPON REQUEST”
“Member services 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”
“Fundraising expenses 16,629 fundraising expenses -16,629”
“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.”
“Fundraising expenses 16,629”
“Fundraising expenses 16,629”
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 | 56802 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 123371 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 69515 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 26821 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13074 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 138702 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 151776 |
| 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 | 39196 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 117111 |
| 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 | 202921 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1 |
| IRS990/CYOtherExpensesAmt | 0 | 571198 |
| IRS990/CYOtherRevenueAmt | 0 | 81370 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 194878 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -92028 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 571198 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 479170 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 234032 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 272917 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1630 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 9239 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10869 |
| 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 | 524781 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 600 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/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/PersonNm | 0 | ELIZABETH HARSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | AARON ARNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KYLE WALLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LINDE SUTHERLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SASHA RITTENHOUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BILL TOM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PAM HALEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FRANK PHELPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KELVIN EGNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | LINDSEY HALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SARAH ISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | TROY JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | SCOTT ALEXANDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | BRAD THORNBURG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JIM JEPSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | LUKE VOLLBORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | JOHN FERGUSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JL DRAGANIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | TOM KARR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 46710 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 57090 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR AT |
| 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/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 16629 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 880 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 495799 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16146 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 18 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 624 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3533 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4157 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 126 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 714 |
| IRS990/InterestGrp/TotalAmt | 0 | 840 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 139224 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 83632 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 92094 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 231318 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 202921 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 16091 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -73832 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -165860 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -15749 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16146 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 16146 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 3758 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -73832 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -165860 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 743 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 743 |
| IRS990/OtherExpensesGrp/Desc | 0 | SHARED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | BEST PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | OHIO CATTLEMAN MAGAZINE |
| IRS990/OtherExpensesGrp/Desc | 3 | OCA CONVENTION EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 27765 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 157337 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 114168 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 48860 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 34104 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 185102 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 114168 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 48860 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 34104 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 511120 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | SUBSCRIPTIONS |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 78905 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 78905 |
| IRS990/OtherRevenueTotalAmt | 0 | 78905 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | true |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 26911 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 59750 |
| 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 | BEST PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER PROGRAM REVENU |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OCA CONVENTION |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | BEEF EXPO |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 139602 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 23976 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 23695 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 7605 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 139602 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 23976 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 23695 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 7605 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 237686 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2 |
| IRS990/PYOtherExpensesAmt | 0 | 953442 |
| IRS990/PYOtherRevenueAmt | 0 | 127270 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 531937 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -56547 |
| IRS990/PYTotalExpensesAmt | 0 | 953442 |
| IRS990/PYTotalRevenueAmt | 0 | 896895 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -92028 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 16146 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 194878 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 2068 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 2068 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 63068 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 83730 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 146798 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 16629 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 571198 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 8418 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 8418 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 16629 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 16629 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 16629 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 479170 |
| 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, 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/ExplanationTxt | 1 | FUNDRAISING EXPENSES 16,629 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EXPENSES 16,629 |
| 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 | 71486 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 571198 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 479170 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 495799 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 587827 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COPIES OF THE COMPLETED FORM 990 WILL BE FORWARDED TO THE BOARD OF DIRECTORS FOR REVIEW. UPON REVIEW, ANY QUESTIONS OR CONCERNS RAISED WILL BE ANSWERED BY THE APPROPRIATE OCA STAFF. IN ORDER TO APPROVE THE TAX RETURN, THE BOARD OF DIRECTORS WILL BE ASKED TO RESPOND THAT THEY HAVE REVIEWED THE INFORMATION AND APPROVE THE SIGNING OF THE FORMS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ON AN ANNUAL BASIS, EACH MEMBER OF THE BOARD OF DIRECTORS COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE. THE QUESTIONNAIRES ARE REVIEWED AND ACTIONS, IF ANY, ARE TAKEN BASED ON THE COMPANY'S POLICIES AND PROCEDURES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PERSONNEL COMMITTEE IS FORMED EVERY YEAR WHICH DETERMINES THE SALARIES FOR THE ENTIRE STAFF. THE COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD FOR THE EXECUTIVE DIRECTOR. THE BOARD REVIEWS THE COMMITTEE'S RECOMMENDATION AND THEN VOTES ON THE DIRECTOR'S SALARY IN EXECUTIVE SESSION DURING A BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MEMBER SERVICES 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/ExplanationTxt | 5 | FUNDRAISING EXPENSES 16,629 FUNDRAISING EXPENSES -16,629 |
| 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 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.