Civic Intelligence

American Jersey Cattle Association

990 • Fiscal year 2015 • EIN 31-4383429

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 28, 2016

6486 East Main StreetReynoldsburg, OH 43068

(614) 861-3636

Siviq Scores

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

Liabilities / Assets

89th percentile

0.34x

Higher debt load relative to assets than 89% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

87th percentile

0.31x

Higher debt load relative to revenue than 87% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Net Margin

48th percentile

4.4%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$68,991

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Asset Growth

12th percentile

-8.3%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-1.6%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$3,602,576

Down $327,254 (-8.3%) from 2014

Net Assets

Up

$2,383,495

Up $99,415 (+4.4%) from 2014

Liabilities

Down

$1,219,081

Down $426,669 (-26%) from 2014

Revenue

Down

$3,875,206

Down $62,694 (-1.6%) from 2014

Expenses

Down

$3,702,921

Down $354,242 (-8.7%) from 2014

Net Income

Up

$172,285

Up $291,548 (+244%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,051,609Liabilities 2011: $1,336,985Net Assets 2011: $1,714,6242011Assets 2012: $3,228,312Liabilities 2012: $1,455,791Net Assets 2012: $1,772,5212012Assets 2013: $3,306,568Liabilities 2013: $903,109Net Assets 2013: $2,403,4592013Assets 2014: $3,929,830Liabilities 2014: $1,645,750Net Assets 2014: $2,284,0802014Assets 2015: $3,602,576Liabilities 2015: $1,219,081Net Assets 2015: $2,383,4952015Assets 2016: $3,594,869Liabilities 2016: $1,141,136Net Assets 2016: $2,453,7332016Assets 2017: $3,759,780Liabilities 2017: $1,007,096Net Assets 2017: $2,752,6842017Assets 2018: $3,338,468Liabilities 2018: $794,882Net Assets 2018: $2,543,5862018Assets 2019: $3,467,529Liabilities 2019: $786,496Net Assets 2019: $2,681,0332019Assets 2020: $3,777,344Liabilities 2020: $897,296Net Assets 2020: $2,880,0482020Assets 2021: $3,880,323Liabilities 2021: $677,952Net Assets 2021: $3,202,3712021Assets 2022: $3,610,947Liabilities 2022: $793,727Net Assets 2022: $2,817,2202022Assets 2023: $3,698,020Liabilities 2023: $694,378Net Assets 2023: $3,003,6422023Assets 2024: $3,784,452Liabilities 2024: $672,767Net Assets 2024: $3,111,6852024

Highlighted filing

2015

Assets$3,602,576
Liabilities$1,219,081
Net Assets$2,383,495

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,198,2052011Expenses 2012: $3,286,8252012Revenue 2013: $3,641,046Expenses 2013: $3,121,807Net Income 2013: $519,2392013Revenue 2014: $3,937,900Expenses 2014: $4,057,163Net Income 2014: -$119,2632014Revenue 2015: $3,875,206Expenses 2015: $3,702,921Net Income 2015: $172,2852015Revenue 2016: $3,892,649Expenses 2016: $3,877,328Net Income 2016: $15,3212016Revenue 2017: $4,451,217Expenses 2017: $4,272,154Net Income 2017: $179,0632017Revenue 2018: $4,227,749Expenses 2018: $4,253,427Net Income 2018: -$25,6782018Revenue 2019: $3,603,272Expenses 2019: $3,692,074Net Income 2019: -$88,8022019Revenue 2020: $3,573,491Expenses 2020: $3,474,944Net Income 2020: $98,5472020Revenue 2021: $3,460,538Expenses 2021: $3,208,126Net Income 2021: $252,4122021Revenue 2022: $3,363,572Expenses 2022: $3,365,978Net Income 2022: -$2,4062022Revenue 2023: $3,214,252Expenses 2023: $3,165,282Net Income 2023: $48,9702023Revenue 2024: $3,166,972Expenses 2024: $3,098,269Net Income 2024: $68,7032024

Highlighted filing

2015

Revenue$3,875,206
Expenses$3,702,921
Net Income$172,285
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 28, 2016
Return Version
2015v2.1
Gross Receipts
$3,875,206
Mission and Program Overview

Mission

To improve and promote the jersey breed of cattle, and to increase the value of and the demand for jersey milk and for jersey cattle.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,477,119$1,415,528▼ $61,591
Accounts Receivable$996,140$1,053,932▲ $57,792
Cash and Non-Interest-Bearing Accounts$889,326$584,849▼ $304,477
Land, Buildings, and Equipment, Net$457,858$437,405▼ $20,453
Prepaid Expenses and Deferred Charges$83,427$89,867▲ $6,440
Inventories for Sale or Use$25,960$20,995▼ $4,965
Total Assets$3,929,830$3,602,576▼ $327,254
Liabilities
Deferred Revenue$609,547$477,446▼ $132,101
Mortgage Notes Payable Secured by Investment Property$0$345,189▲ $345,189
Accounts Payable and Accrued Expenses$880,676$245,605▼ $635,071
Other Liabilities$155,527$150,841▼ $4,686
Total Liabilities$1,645,750$1,219,081▼ $426,669
Net Assets / Fund Balance
Unrestricted Net Assets$2,284,080$2,383,495▲ $99,415
Total Net Assets Fund Balance$2,284,080$2,383,495▲ $99,415
Total Liabilities and Net Assets / Fund Balance$3,929,830$3,602,576▼ $327,254

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$291,249$1,566,061$1,857,310
Buildings$78,156$416,292$494,448
Land$68,000-$68,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
C Neal SmithExecutive SecretaryFT$62,027$6,964$68,991
Vickie WhiteTreasurerFT$63,377$885$64,262

Board Members and Trustees

NameTitle
Chris SorensonPresident
Walter OwensVice President
Alan ChittendenDirector
Clifton RussellDirector
Corey LutzDirector
Edward KirchdoerferDirector
John BoerDirector
Kelly MossDirector
Mark O GardnerDirector
Samuel BokDirector
Thomas SealsDirector
Tom SawyerDirector
W Phil GordonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,808,668
Investment Income
$54,834
Other Revenue
$11,704
Change in Net Assets
$172,285

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,717,960
Revenue Not Reported on Financial Statements
$157,246
Revenue Not Reported on Form 990
$-72,870
Other Revenue Adjustments
$157,246
Total Revenue per Audited Statements
$3,645,090
Total Revenue per Form 990
$3,875,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,053,662
Salaries, Compensation, and Employee Benefits$1,649,259
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,246,242
Travel---$326,347
All Other Expenses---$190,379
Other Expenses---$157,246
Depreciation Depletion---$145,569
Payroll Taxes---$141,240
Current Officers, Directors, Trustees, and Key Employees---$133,253
Other Employee Benefits---$128,524
Conferences and Meetings---$113,734
Office Expenses---$76,236
Insurance---$36,359
Advertising---$24,466
Fees for Services Other---$24,436
Interest---$7,039
Total Functional Expenses$0$0$0$3,702,921

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,702,921
Expenses per Audited Statements$3,545,675
Total Expenses per Audited Statements$3,545,675
Expenses Not Reported on Financial Statements$157,246
Other Expense Adjustments$157,246
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Awards- All American$69,728
Unexpired Subscriptions$65,120
Awards- Jersey Jug$12,826
Lease Obligations$3,167
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association has members.

Form 990, Part VI, Section A, Line 7A

The ajca president and ajca directors are elected by voting members nationally, regardless of members residence or the district the director is representing.

Form 990, Part VI, Section A, Line 7B

The ajca board has the right to make decisions without the approval of the voting membership, provided the decisions fall within the rules of the ajca constitution and by-laws. Certain rules and decisions as outlined in the constitution and by-laws require the approval of the voting membership. For example, the appointment of the director and president must be voted on by eligible members and the board of directors.

Form 990, Part VI, Section B, Line 11

Upon completion by the independent accounting firm, the 990 is provided to the governing body for review and comment prior to filing.

Form 990, Part VI, Section B, Line 15

Ceo has annual review with board president and board finance chair. They determine salary based on performance and do not use comparability data.

Form 990, Part VI, Section C, Line 19

Annual financial reports are available to the public via print or web.

Filing and Contact Details

Filer

Filer Name
American Jersey Cattle Association
EIN
31-4383429
Phone
6148613636
Address
6486 EAST MAIN STREET, REYNOLDSBURG, OH 43068

Signing Officer

Name
Vickie J White
Title
Treasurer
Phone
6148613636
Signed
2016-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vickie J White
Formed
1994
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
49
Volunteers
100

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 EASTON WAY SUITE 400, COLUMBUS, OH 43219
Preparer
Jane E Pfeifer
Phone
6148852208
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the previous year.

Financial Statement Notes

PART X, LINE 2:

The association follows asc guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The association has not recorded a reserve for any tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Examples of tax positions include the tax-exempt status of the association, and various positions related to the potential sources of unrelated business taxable income (ubit). The company files tax returns in all appropriate jurisdictions. For the years ended december 31, 2015 and 2014, management has determined that there are no material uncertain tax positions. The association files forms 990 and 990t in the u.s. Federal jurisdiction.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

All american show 157,246.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

All american show 157,246.

Raw XML AppendixShowing 400 of 577 raw XML fields

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01982353
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0457858
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0437405
IRS990/LandBldgEquipCostOrOtherBssAmt02419758
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO IMPROVE AND PROMOTE THE JERSEY BREED OF CATTLE, AND TO INCREASE THE VALUE OF AND THE DEMAND FOR JERSEY MILK AND FOR JERSEY CATTLE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0345189
IRS990/NetAssetsOrFundBalancesBOYAmt02284080
IRS990/NetAssetsOrFundBalancesEOYAmt02383495
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt07201
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07201
IRS990/NetUnrelatedBusTxblIncmAmt021864
IRS990/NetUnrlzdGainsLossesInvstAmt0-72870
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt076236
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0128524
IRS990/OtherExpensesGrp/Desc0INCOME TAX
IRS990/OtherExpensesGrp/Desc1GENOME TESTING
IRS990/OtherExpensesGrp/Desc2BLOOD TYPING
IRS990/OtherExpensesGrp/Desc3ALL AMERICAN SHOW
IRS990/OtherExpensesGrp/TotalAmt04562
IRS990/OtherExpensesGrp/TotalAmt1513714
IRS990/OtherExpensesGrp/TotalAmt2433575
IRS990/OtherExpensesGrp/TotalAmt3157246
IRS990/OtherLiabilitiesGrp/BOYAmt0155527
IRS990/OtherLiabilitiesGrp/EOYAmt0150841
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt011704
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011704
IRS990/OtherRevenueTotalAmt011704
IRS990/OtherSalariesAndWagesGrp/TotalAmt01246242
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0141240
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt083427
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt089867
IRS990/PrincipalOfficerNm0VICKIE J WHITE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1JERSEY JOURNAL/WEB
IRS990/ProgramServiceRevenueGrp/Desc2ALL AMERICAN SHOW
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03157350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt186068
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2149793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03163492
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1495383
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2149793
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt06142
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1409315
IRS990/ProgSrvcAccomActy2Grp/Desc0JERSEY JOURNAL- MONTHLY PUBLICATION WHICH PROMOTES NEW IMPROVEMENTS IN THE JERSEY BREED, REPORTS CURRENT EVENTS, AND CONNECTS CATTLE SELLERS WITH POTENTIAL BUYERS
IRS990/ProgSrvcAccomActy3Grp/Desc0ALL AMERICAN SHOW AND SALE- PROVIDES A MARKETPLACE FOR BUYING AND SELLING JERSEY CATTLE AND GIVES FINANCIAL AWARDS TO BREEDERS, AGES 9 AND UP, TO ENCOURAGE CONTINUED BREEDING
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt089285
IRS990/PYOtherExpensesAmt02046990
IRS990/PYOtherRevenueAmt010459
IRS990/PYProgramServiceRevenueAmt03838156
IRS990/PYRevenuesLessExpensesAmt0-119263
IRS990/PYSalariesCompEmpBnftPaidAmt02010173
IRS990/PYTotalExpensesAmt04057163
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03937900
IRS990/ReconcilationRevenueExpnssAmt0172285
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt078156
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0416292
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0494448
IRS990ScheduleD/EquipmentGrp/BookValueAmt0291249
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01566061
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01857310
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0157246
IRS990ScheduleD/ExpensesSubtotalAmt03545675
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt068000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt068000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-72870
IRS990ScheduleD/OtherExpensesNotIncludedAmt0157246
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt069728
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112826
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt265120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33167
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AWARDS- ALL AMERICAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1AWARDS- JERSEY JUG
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEXPIRED SUBSCRIPTIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LEASE OBLIGATIONS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0157246
IRS990ScheduleD/RevenueNotReportedAmt0-72870
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0157246
IRS990ScheduleD/RevenueSubtotalAmt03717960
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS ASC GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS NOT RECORDED A RESERVE FOR ANY TAX POSITIONS FOR WHICH THE ULTIMATE DEDUCTIBILITY IS HIGHLY CERTAIN BUT FOR WHICH THERE IS UNCERTAINTY ABOUT THE TIMING OF SUCH DEDUCTIBILITY. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE COMPANY FILES TAX RETURNS IN ALL APPROPRIATE JURISDICTIONS. FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS. THE ASSOCIATION FILES FORMS 990 AND 990T IN THE U.S. FEDERAL JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ALL AMERICAN SHOW 157,246.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ALL AMERICAN SHOW 157,246.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0437405
IRS990ScheduleD/TotalExpensesPerForm990Amt03702921
IRS990ScheduleD/TotalLiabilityAmt0150841
IRS990ScheduleD/TotalRevenuePerForm990Amt03875206
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03645090
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03545675
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AJCA PRESIDENT AND AJCA DIRECTORS ARE ELECTED BY VOTING MEMBERS NATIONALLY, REGARDLESS OF MEMBERS RESIDENCE OR THE DISTRICT THE DIRECTOR IS REPRESENTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AJCA BOARD HAS THE RIGHT TO MAKE DECISIONS WITHOUT THE APPROVAL OF THE VOTING MEMBERSHIP, PROVIDED THE DECISIONS FALL WITHIN THE RULES OF THE AJCA CONSTITUTION AND BY-LAWS. CERTAIN RULES AND DECISIONS AS OUTLINED IN THE CONSTITUTION AND BY-LAWS REQUIRE THE APPROVAL OF THE VOTING MEMBERSHIP. FOR EXAMPLE, THE APPOINTMENT OF THE DIRECTOR AND PRESIDENT MUST BE VOTED ON BY ELIGIBLE MEMBERS AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON COMPLETION BY THE INDEPENDENT ACCOUNTING FIRM, THE 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CEO HAS ANNUAL REVIEW WITH BOARD PRESIDENT AND BOARD FINANCE CHAIR. THEY DETERMINE SALARY BASED ON PERFORMANCE AND DO NOT USE COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL FINANCIAL REPORTS ARE AVAILABLE TO THE PUBLIC VIA PRINT OR WEB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd21
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd31
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd41
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd51
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd61
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd71
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd81
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd91
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt5AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt6AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt7AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt8AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt9AMERICAN JERSEY CATTLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMERICAN JERSEY CATTLE CLUB RESEARCH FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PAUL JACKSON MEMORIAL SCHOLARSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2JACK C NISBET MEMORIAL SCHOLARSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3VIC PETERSON SCHOLARSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4WILLIAM RUSSELL SCHOLARSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5REUBEN R COWLES JERSEY YOUTH AWARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6MAURICE E CORE JERSEY YOUTH FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7THE CEDARCREST FARMS SCHOLARSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8AJCA EDUCATIONAL YOUTH ACTIVITIES & SPECIAL AWARDS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9JERSEY YOUTH ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0316067780
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1316077725

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.$3.78$0.67$3.11$3.17$3.10$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.70$0.69$3.00$3.21$3.17$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.79$2.82$3.36$3.37$0.00
2021Detailed filing. Detailed filing data is available for this year.$3.88$0.68$3.20$3.46$3.21$0.25
2020Detailed filing. Detailed filing data is available for this year.$3.78$0.90$2.88$3.57$3.47$0.10
2019Detailed filing. Detailed filing data is available for this year.$3.47$0.79$2.68$3.60$3.69$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.34$0.79$2.54$4.23$4.25$0.03
2017Detailed filing. Detailed filing data is available for this year.$3.76$1.01$2.75$4.45$4.27$0.18
2016Detailed filing. Detailed filing data is available for this year.$3.59$1.14$2.45$3.89$3.88$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.60$1.22$2.38$3.88$3.70$0.17
2014Detailed filing. Detailed filing data is available for this year.$3.93$1.65$2.28$3.94$4.06$0.12
2013Detailed filing. Detailed filing data is available for this year.$3.31$0.90$2.40$3.64$3.12$0.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$1.46$1.77$3.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$1.34$1.71$3.20
Peer Organizations

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