Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
990 • Fiscal year 2013 • EIN 37-0662828
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 9.5% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$296,425
Down $104,021 (-26%) from 2012
Net Assets
Down$239,694
Down $15,290 (-6.0%) from 2012
Liabilities
Down$56,731
Down $88,731 (-61%) from 2012
Revenue
$626,316
No earlier filing loaded for comparison.
Expenses
Down$648,065
Down $49,754 (-7.1%) from 2012
Net Income
-$21,749
No earlier filing loaded for comparison.
To collect, continue, and preserve the pedigree of the breed.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $161,339 | $150,971 | ▼ $10,368 |
| Investments in Publicly Traded Securities | $69,455 | $78,792 | ▲ $9,337 |
| Accounts Receivable | $48,152 | $42,432 | ▼ $5,720 |
| Intangible Assets | $20,237 | $16,512 | ▼ $3,725 |
| Inventories for Sale or Use | $10,177 | $11,620 | ▲ $1,443 |
| Land, Buildings, and Equipment, Net | $2,381 | $3,468 | ▲ $1,087 |
| Cash and Non-Interest-Bearing Accounts | $-15,982 | $-11,063 | ▲ $4,919 |
| Total Assets | $400,446 | $296,425 | ▼ $104,021 |
| Other Assets Total | $104,687 | $3,693 | ▼ $100,994 |
| Liabilities | |||
| Other Liabilities | $100,110 | - | - |
| Accounts Payable and Accrued Expenses | $45,352 | $56,731 | ▲ $11,379 |
| Total Liabilities | $145,462 | $56,731 | ▼ $88,731 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $254,984 | $239,694 | ▼ $15,290 |
| Total Net Assets Fund Balance | $254,984 | $239,694 | ▼ $15,290 |
| Total Liabilities and Net Assets / Fund Balance | $400,446 | $296,425 | ▼ $104,021 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,468 | $13,821 | $17,289 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Amy Smith | Sec/treasure | FT | $53,000 | $6,253 | $59,253 |
| Name | Title |
|---|---|
| Merrill Smith | President |
| Adam Conover | Director |
| Bert Byrd | Director |
| Kelly Biensen | Director |
| Mike Gentry | Director |
| Shane Butcher | Director |
| Tona Smith | Director |
| Luke Montgomery | Exec Committ |
| Burdette Conover | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $539,997 |
| Salaries, Compensation, and Employee Benefits | $108,068 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | - | - | - | $118,216 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $59,253 |
| Other Expenses | - | - | - | $46,004 |
| Other Salaries and Wages | - | - | - | $43,443 |
| Office Expenses | - | - | - | $29,220 |
| Information Technology | - | - | - | $28,390 |
| Occupancy | - | - | - | $13,558 |
| Travel | - | - | - | $12,491 |
| Fees for Services Accounting | - | - | - | $10,015 |
| Payroll Taxes | - | - | - | $5,372 |
| Fees for Services Legal | - | - | - | $5,356 |
| Depreciation Depletion | - | - | - | $4,879 |
| Conferences and Meetings | - | - | - | $3,669 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $721 |
| Advertising | - | - | - | $278 |
| Total Functional Expenses | $0 | $0 | $0 | $648,065 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Persons, firms, and corporations who are the owners of purebred berkshire hogs, are actively promoting, or are financially interested in the breed shall be eligible for membership.”
“The members of the association shall be subject to dues and have such voting rights and special priveleges as may be prescribed by the bylaws of the association.”
“All board members are provided a copy of the tax return for review prior to filing”
“Each year, the board goes into executive session to review the secretary/treasurer and approve any changes in compensation for the following year.”
“Governing documents available upon request.”
“World pork expo expenses 42,456 0 0 fall classic expenses 21,491 0 0 lab testing 14,158 0 0 miscellaneous expense 8,531 0 0 herd certification visits 7,419 0 0 youth activities 5,250 0 0 progeny test 4,075 0 0 fee/membership 3,146 0 0 credit card 3,084 0 0 ear tags for certificatio 2,143 0 0 complaint/wdc 1,400 0 0 service charge 1,367 0 0 family fun night 1,300 0 0 blotter cards 920 0 0 bad debts 829 0 0 banquet/annual mtg 252 0 0 board of directors 167 0 0 credit reduction 136 0 0 returned checks 40 0 0 state corp filing fee 35 0 0 reconciliation discrepanc 19 0 0 taxes -2 0 0”
“Aba has adopted the provisions of accounting for uncertain tax positions under accounting standards. Accounting standards require entities to disclose in their financial statements the nature of any uncertainties in their tax position. These provisions also prescribe a recognition threshold of more-likely-than-not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in the financial statements. Areas that irs and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. Aba does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax liabilities for penalties or interest. Aba is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within twelve months of the date of these financial statements.”
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 | 45352 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 56731 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 48152 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 42432 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO COLLECT, CONTINUE, AND PRESERVE THE PEDIGREE OF THE BREED. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 278 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 118216 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | AMY SMITH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7654973618 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 2637 YEAGER RD |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | WEST LAFAYETTE |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 47906 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | -15982 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | -11063 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 59253 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3669 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 2895 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6355 |
| IRS990/CYOtherExpensesAmt | 0 | 539997 |
| IRS990/CYOtherRevenueAmt | 0 | 6247 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 613714 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -21749 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 108068 |
| IRS990/CYTotalExpensesAmt | 0 | 648065 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 626316 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4879 |
| IRS990/Desc | 0 | N/A |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10015 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5356 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 721 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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 | 6253 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LUKE MONTGOMERY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MERRILL SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KELLY BIENSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SHANE BUTCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MIKE GENTRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BURDETTE CONOVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ADAM CONOVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BERT BYRD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TONA SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | AMY SMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 53000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXEC COMMITT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SEC/TREASURE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 109 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 721 |
| IRS990/GrossReceiptsAmt | 0 | 629823 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 3989 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 28390 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 20237 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 16512 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 10177 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 11620 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6246 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6246 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 69455 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 78792 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13821 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2381 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3468 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 17289 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 612 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO COLLECT, CONTINUE, AND PRESERVE THE PEDIGREE OF THE BREED. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 254984 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 239694 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 109 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 109 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1094 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 1094 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -3903 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 6459 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 13558 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 29220 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 104687 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3693 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUMMER CONFERENCE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | NATIONAL BARROW SHOW EXPE |
| IRS990/OtherExpensesGrp/Desc | 2 | WINTER CONFERENCE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | PEDIGREE SERVICES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 136414 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 75002 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 55784 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 46004 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 100110 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | UPS/POSTAGE/FAX |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | WEBSITE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2166 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2137 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 850 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2166 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 2137 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 850 |
| IRS990/OtherRevenueTotalAmt | 0 | 5153 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 43443 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5372 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | AMY SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 110000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 110000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 110000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 110000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 110000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PEDIGREE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SUMMER CONFERENCE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | NATIONAL BARROW SHOW REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | WINTER CONFERENCE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | WORLD PORK EXPO REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 156990 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 149847 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 80751 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 61875 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 45485 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 156990 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 149847 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 80751 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 61875 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 45485 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 6190 |
| IRS990/PYOtherExpensesAmt | 0 | 618372 |
| IRS990/PYOtherRevenueAmt | 0 | 2677 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 726644 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 37692 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 79447 |
| IRS990/PYTotalExpensesAmt | 0 | 697819 |
| IRS990/PYTotalRevenueAmt | 0 | 735511 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -21749 |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 161339 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 150971 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3468 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 13821 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 17289 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ABA HAS ADOPTED THE PROVISIONS OF ACCOUNTING FOR UNCERTAIN TAX POSITIONS UNDER ACCOUNTING STANDARDS. ACCOUNTING STANDARDS REQUIRE ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTIES IN THEIR TAX POSITION. THESE PROVISIONS ALSO PRESCRIBE A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. AREAS THAT IRS AND STATE TAX AUTHORITIES CONSIDER WHEN EXAMINING TAX RETURNS OF A CHARITY INCLUDE, BUT MAY NOT BE LIMITED TO, TAX-EXEMPT STATUS AND THE EXISTENCE AND AMOUNT OF UNRELATED BUSINESS INCOME. ABA DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS WITH RESPECT TO THESE OR OTHER MATTERS, AND HAS NOT RECORDED ANY UNRECOGNIZED TAX LIABILITIES FOR PENALTIES OR INTEREST. ABA IS NOT AWARE OF ANY CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT TAX BENEFITS MAY INCREASE OR DECREASE WITHIN TWELVE MONTHS OF THE DATE OF THESE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3468 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PERSONS, FIRMS, AND CORPORATIONS WHO ARE THE OWNERS OF PUREBRED BERKSHIRE HOGS, ARE ACTIVELY PROMOTING, OR ARE FINANCIALLY INTERESTED IN THE BREED SHALL BE ELIGIBLE FOR MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS OF THE ASSOCIATION SHALL BE SUBJECT TO DUES AND HAVE SUCH VOTING RIGHTS AND SPECIAL PRIVELEGES AS MAY BE PRESCRIBED BY THE BYLAWS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE TAX RETURN FOR REVIEW PRIOR TO FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH YEAR, THE BOARD GOES INTO EXECUTIVE SESSION TO REVIEW THE SECRETARY/TREASURER AND APPROVE ANY CHANGES IN COMPENSATION FOR THE FOLLOWING YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | WORLD PORK EXPO EXPENSES 42,456 0 0 FALL CLASSIC EXPENSES 21,491 0 0 LAB TESTING 14,158 0 0 MISCELLANEOUS EXPENSE 8,531 0 0 HERD CERTIFICATION VISITS 7,419 0 0 YOUTH ACTIVITIES 5,250 0 0 PROGENY TEST 4,075 0 0 FEE/MEMBERSHIP 3,146 0 0 CREDIT CARD 3,084 0 0 EAR TAGS FOR CERTIFICATIO 2,143 0 0 COMPLAINT/WDC 1,400 0 0 SERVICE CHARGE 1,367 0 0 FAMILY FUN NIGHT 1,300 0 0 BLOTTER CARDS 920 0 0 BAD DEBTS 829 0 0 BANQUET/ANNUAL MTG 252 0 0 BOARD OF DIRECTORS 167 0 0 CREDIT REDUCTION 136 0 0 RETURNED CHECKS 40 0 0 STATE CORP FILING FEE 35 0 0 RECONCILIATION DISCREPANC 19 0 0 TAXES -2 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
| 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/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | true |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | NA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 061704547 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C CORP |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | IN |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | MEAT CERT |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 0 | BERKSHIRE MEAT PRODUCTS LLC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 18729 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | -883 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1 | 0 | 2637 YEAGER RD |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City | 0 | WEST LAFAYETTE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State | 0 | IN |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode | 0 | 47906 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 400446 |
| IRS990/TotalAssetsEOYAmt | 0 | 296425 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 400446 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 296425 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 648065 |
| IRS990/TotalGrossUBIAmt | 0 | 42589 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 145462 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 56731 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 145462 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 56731 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 254984 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 239694 |
| IRS990/TotalOtherCompensationAmt | 0 | 6253 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 77271 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 118766 |
| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 41495 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 613714 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 53000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6355 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 577372 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 626316 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 42589 |
| IRS990/TotalVolunteersCnt | 0 | 250 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 400446 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 296425 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/TotalAmt | 0 | 12491 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 254984 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 239694 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 2637 YEAGER RD |
| IRS990/USAddress/City | 0 | WEST LAFAYETTE |
| IRS990/USAddress/State | 0 | IN |
| IRS990/USAddress/ZIPCode | 0 | 47906 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.AMERICANBERKSHIRE.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AMY SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7654973618 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-05-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | AMERICAN BERKSHIRE ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 370662828 |
| ReturnHeader/Filer/PhoneNum | 0 | 7654973618 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 2637 YEAGER RD |
| ReturnHeader/Filer/USAddress/City | 0 | WEST LAFAYETTE |
| ReturnHeader/Filer/USAddress/State | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 47906 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 352055043 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
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