Civic Intelligence

American Berkshire Association Inc

990 • Fiscal year 2019 • EIN 37-0662828

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 18, 2020

Organization ProfileWWW.AMERICANBERKSHIRE.COM

Refreshing map…

2637 Yeager RdWest Lafayette, IN 47906

(765) 497-3618

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

32nd percentile

0.3%

Higher net margin than 32% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

31st percentile

$0

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

25th percentile

-2.2%

Faster asset growth than 25% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

3rd percentile

-39%

Faster revenue growth than 3% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$489,856

Up $125,078 (+34%) from 2015

Net Assets

Up

$489,856

Up $181,990 (+59%) from 2015

Liabilities

Down

$0

Down $56,912 (-100%) from 2015

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin32nd percentile

Revenue

Down

$677,216

Down $171,580 (-20%) from 2015

Expenses

Down

$674,851

Down $131,385 (-16%) from 2015

Net Income

Down

$2,365

Down $40,195 (-94%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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 2019: $489,856Liabilities 2019: $0Net Assets 2019: $489,8562019Assets 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

2019

Assets$489,856
Liabilities$0
Net Assets$489,856
Open 2019 Filing

Operations Trend

Revenue Growth3rd percentile

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 2019: $677,216Expenses 2019: $674,851Net Income 2019: $2,3652019Revenue 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

2019

Revenue$677,216
Expenses$674,851
Net Income$2,365
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 18, 2020
Return Version
2019v5.0
Gross Receipts
$816,125
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$161,225$319,545▲ $158,320
Cash and Non-Interest-Bearing Accounts$129,725$123,510▼ $6,215
Investments in Publicly Traded Securities$115,958--
Accounts Receivable$65,887$24,677▼ $41,210
Inventories for Sale or Use$20,489$17,114▼ $3,375
Land, Buildings, and Equipment, Net$7,047$4,990▼ $2,057
Intangible Assets$608$20▼ $588
Total Assets$500,939$489,856▼ $11,083
Liabilities
Accounts Payable and Accrued Expenses$32,149--
Total Liabilities$32,149$0▼ $32,149
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$468,790$489,856▲ $21,066
Total Net Assets Fund Balance$468,790$489,856▲ $21,066
Total Liabilities and Net Assets / Fund Balance$500,939$489,856▼ $11,083

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,990$21,503$26,493
Compensation and Service Providers
Top Officer Pay31st percentile

Board Members and Trustees

NameTitle
Pete BrummerPresident
Allen K ConoverDirector
Greg SmithDirector
Jeff WippelDirector
Jim PetrikDirector
Lance KnoblochDirector
Steve StassenDirector
Richard MccaslandFinance Chai
Matt RitterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$653,563
Investment Income
$5,771
Other Revenue
$17,882
Change in Net Assets
$2,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$561,806
Salaries, Compensation, and Employee Benefits$113,045
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$93,868
All Other Expenses---$70,213
Office Expenses---$26,634
Other Expenses---$19,205
Occupancy---$15,550
Travel---$14,331
Other Employee Benefits---$12,384
Advertising---$9,210
Insurance---$7,825
Payroll Taxes---$6,793
Fees for Services Legal---$6,250
Fees for Services Accounting---$5,016
Depreciation Depletion---$2,203
Conferences and Meetings---$1,114
Fees for Service Investment Mgmnt Fees---$449
Total Functional Expenses$0$0$0$674,851
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
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
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

Filer Name
American Berkshire Association Inc
EIN
37-0662828
Phone
7654973618
Address
2637 YEAGER RD, WEST LAFAYETTE, IN 47906

Signing Officer

Name
Richard Mccasland
Title
Finance Chair
Phone
7654973618
Signed
2020-08-18

Organization Details

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

Preparer

Firm
Heman Lawson Hawks Llp
Address
2522 N SALISBURY ST, WEST LAFAYETTE, IN 47906-1428
Preparer
Bret a Hawks CPA
Phone
7654635566
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Meat program 7,554 4,985 2,568 team purebread support 6,624 4,373 2,253 credit card fees 4,338 2,863 1,475 contract labor 3,212 2,120 1,092 membership 2,936 1,937 998 bad debts 2,819 1,861 959 registration supplies 1,945 1,283 661 progeny test 1,783 1,177 606 other rentals 1,728 1,141 588 website fees 1,072 708 364 payroll expenses 636 419 216 janitorial 260 172 88 service charges 69 46 24 testing committee 56 37 19 executive committee 40 27 14 directors & staff - other 22 15 8 activities committee 14 9 5 sales tax -3 -2 -1 total 35,105 23,171 11,937”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -442”

Raw XML Appendix384 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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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/ExplanationTxt5MEAT PROGRAM 7,554 4,985 2,568 TEAM PUREBREAD SUPPORT 6,624 4,373 2,253 CREDIT CARD FEES 4,338 2,863 1,475 CONTRACT LABOR 3,212 2,120 1,092 MEMBERSHIP 2,936 1,937 998 BAD DEBTS 2,819 1,861 959 REGISTRATION SUPPLIES 1,945 1,283 661 PROGENY TEST 1,783 1,177 606 OTHER RENTALS 1,728 1,141 588 WEBSITE FEES 1,072 708 364 PAYROLL EXPENSES 636 419 216 JANITORIAL 260 172 88 SERVICE CHARGES 69 46 24 TESTING COMMITTEE 56 37 19 EXECUTIVE COMMITTEE 40 27 14 DIRECTORS & STAFF - OTHER 22 15 8 ACTIVITIES COMMITTEE 14 9 5 SALES TAX -3 -2 -1 TOTAL 35,105 23,171 11,937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -442
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0BERKSHIRE MEAT PRODUCTS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0061704547
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0MEAT CERT
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt0544
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt02637 YEAGER RD
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0WEST LAFAYETTE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd047906
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION HAS A WHOLLY OWNED SUBSIDIARY, BERKSHIRE MEAT PRODUCTS. FOR PRIOR YEARS, BERKSHIRE MEAT PRODUCTS WAS A C-CORP AND FILED FORM 1120. AS OF 12/31/17, THE C-CORP ELECTION WAS TERMINATED. BERKSHIRE MEAT PRODUCTS IS NOW A SINGLE MEMBER LLC AND IS BEING REPORTED IN CONSOLIDATION WITH AMERICAN BERKSHIRE ASSOCIATION, ON THIS FORM 990. BERKSHIRE MEAT PRODUCTS HAS BEEN IDENTIFIED IN PART 1 OF SCHEDULE R AS A "DISREGARDED ENTITY".
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0500939
IRS990/TotalAssetsEOYAmt0489856
IRS990/TotalAssetsGrp/BOYAmt0500939
IRS990/TotalAssetsGrp/EOYAmt0489856
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0674851
IRS990/TotalGrossUBIAmt035305
IRS990/TotalLiabilitiesBOYAmt032149
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt032149
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0468790
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0489856
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt037007
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt074234
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt037227
IRS990/TotalProgramServiceRevenueAmt0653563
IRS990/TotalRevenueGrp/ExclusionAmt012514
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0629397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0677216
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt035305
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0500939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0489856
IRS990/TravelGrp/TotalAmt014331
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02637 YEAGER RD
IRS990/USAddress/CityNm0WEST LAFAYETTE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047906
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.AMERICANBERKSHIRE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD MCCASLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum07654973618
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN BERKSHIRE ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0370662828
ReturnHeader/Filer/PhoneNum07654973618
ReturnHeader/Filer/USAddress/AddressLine1Txt02637 YEAGER RD
ReturnHeader/Filer/USAddress/CityNm0WEST LAFAYETTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047906
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B0029FF08C0DFA05E694E8C25D92E4AC77704326
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D0FF91999985D24D08BA51BA51124C88D8BDDA49
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.12.209.90
ReturnHeader/FilingSecurityInformation/IPDt02020-08-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:50:00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351756461
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEMAN LAWSON HAWKS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02522 N SALISBURY ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LAFAYETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0479061428
ReturnHeader/PreparerPersonGrp/PhoneNum07654635566
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRET A HAWKS CPA
ReturnHeader/ReturnTs02020-08-31T14:50:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$489,856
Liabilities
$0
Net assets
$489,856
Revenue
$677,216
Expenses
$674,851
Net income
$2,365
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.11$0.09$7.02$6.07$5.83$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.05$0.00$6.05$9.07$8.92$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.38$0.00$5.38$6.49$5.99$0.49
2019Detailed filing. Detailed filing data is available for this year.$4.90$0.00$4.90$6.77$6.75$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.65$0.57$3.08$8.49$8.06$0.43
2014Detailed filing. Detailed filing data is available for this year.$3.17$0.43$2.74$7.89$7.53$0.36
2013Detailed filing. Detailed filing data is available for this year.$2.96$0.57$2.40$6.26$6.48$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$1.45$2.55$6.98