Civic Intelligence

American Berkshire Association Inc

990 • Fiscal year 2013 • EIN 37-0662828

Jan 01, 2013 to Dec 31, 2013 • Filed on May 30, 2014

2637 Yeager Rd47906

(765) 497-3618

Siviq Scores

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

Liabilities / Assets

80th percentile

0.19x

Higher debt load relative to assets than 80% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.09x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Net Margin

26th percentile

-3.5%

Higher net margin than 26% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

51st percentile

$59,253

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Asset Growth

5th percentile

-26%

Faster asset growth than 5% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

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.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $400,446Liabilities 2012: $145,462Net Assets 2012: $254,9842012Assets 2013: $296,425Liabilities 2013: $56,731Net Assets 2013: $239,6942013Assets 2014: $317,450Liabilities 2014: $43,176Net Assets 2014: $274,2742014Assets 2015: $364,778Liabilities 2015: $56,912Net Assets 2015: $307,8662015Assets 2020: $538,191Liabilities 2020: $145Net Assets 2020: $538,0462020Assets 2022: $605,175Liabilities 2022: $0Net Assets 2022: $605,1752022Assets 2024: $711,098Liabilities 2024: $8,896Net Assets 2024: $702,2022024

Highlighted filing

2013

Assets$296,425
Liabilities$56,731
Net Assets$239,694

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $697,8192012Revenue 2013: $626,316Expenses 2013: $648,065Net Income 2013: -$21,7492013Revenue 2014: $788,596Expenses 2014: $752,604Net Income 2014: $35,9922014Revenue 2015: $848,796Expenses 2015: $806,236Net Income 2015: $42,5602015Revenue 2020: $648,534Expenses 2020: $599,228Net Income 2020: $49,3062020Revenue 2022: $907,208Expenses 2022: $892,297Net Income 2022: $14,9112022Revenue 2024: $606,892Expenses 2024: $583,158Net Income 2024: $23,7342024

Highlighted filing

2013

Revenue$626,316
Expenses$648,065
Net Income-$21,749
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 30, 2014
Return Version
2013v3.1
Gross Receipts
$629,823
Mission and Program Overview

Mission

To collect, continue, and preserve the pedigree of the breed.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$3,468$13,821$17,289
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy SmithSec/treasureFT$53,000$6,253$59,253

Board Members and Trustees

NameTitle
Merrill SmithPresident
Adam ConoverDirector
Bert ByrdDirector
Kelly BiensenDirector
Mike GentryDirector
Shane ButcherDirector
Tona SmithDirector
Luke MontgomeryExec Committ
Burdette ConoverVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$613,714
Investment Income
$6,355
Other Revenue
$6,247
Change in Net Assets
$-21,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

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.

Form 990, Page 6, Part VI, Line 7A

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.

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

All board members are provided a copy of the tax return for review prior to filing

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

Each year, the board goes into executive session to review the secretary/treasurer and approve any changes in compensation for the following year.

Form 990, Page 6, Part VI, Line 19

Governing documents available upon request.

Filing and Contact Details

Filer

EIN
37-0662828
Phone
7654973618

Signing Officer

Name
Amy Smith
Title
Secretary/treasurer
Phone
7654973618
Signed
2014-05-30

Organization Details

Principal Officer
Amy Smith
Formed
1994
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
250

Preparer

Preparer
Kimberley R Morisette
Phone
7654285000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

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

Financial Statement Notes

Schedule D, Page 3, Part X

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.

Raw XML AppendixShowing 400 of 413 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/EquipmentGrp/BookValueAmt03468
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013821
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017289
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ABA 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03468
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PERSONS, 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/ExplanationTxt1THE 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/ExplanationTxt2ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE TAX RETURN FOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR, THE BOARD GOES INTO EXECUTIVE SESSION TO REVIEW THE SECRETARY/TREASURER AND APPROVE ANY CHANGES IN COMPENSATION FOR THE FOLLOWING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WORLD 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/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine10NA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0061704547
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MEAT CERT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10BERKSHIRE MEAT PRODUCTS LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt018729
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0-883
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine102637 YEAGER RD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0WEST LAFAYETTE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode047906
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0400446
IRS990/TotalAssetsEOYAmt0296425
IRS990/TotalAssetsGrp/BOYAmt0400446
IRS990/TotalAssetsGrp/EOYAmt0296425
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0648065
IRS990/TotalGrossUBIAmt042589
IRS990/TotalLiabilitiesBOYAmt0145462
IRS990/TotalLiabilitiesEOYAmt056731
IRS990/TotalLiabilitiesGrp/BOYAmt0145462
IRS990/TotalLiabilitiesGrp/EOYAmt056731
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0254984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0239694
IRS990/TotalOtherCompensationAmt06253
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt077271
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0118766
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt041495
IRS990/TotalProgramServiceRevenueAmt0613714
IRS990/TotalReportableCompFromOrgAmt053000
IRS990/TotalRevenueGrp/ExclusionAmt06355
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0577372
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0626316
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt042589
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0400446
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0296425
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt012491
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0254984
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0239694
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102637 YEAGER RD
IRS990/USAddress/City0WEST LAFAYETTE
IRS990/USAddress/State0IN
IRS990/USAddress/ZIPCode047906
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.AMERICANBERKSHIRE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07654973618
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-30
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN BERKSHIRE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0370662828
ReturnHeader/Filer/PhoneNum07654973618
ReturnHeader/Filer/USAddress/AddressLine102637 YEAGER RD
ReturnHeader/Filer/USAddress/City0WEST LAFAYETTE
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode047906
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352055043

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