Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
990 • Fiscal year 2014 • EIN 42-0931773
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
56th percentile
Higher top officer pay than 56% of similar nonprofits.
Top officer pay equals 5.7% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Flat$1,710,821
Flat from 2014
Net Assets
Flat$1,414,703
Flat from 2014
Liabilities
Flat$296,118
Flat from 2014
Revenue
Flat$2,018,689
Flat from 2014
Expenses
Flat$1,935,349
Flat from 2014
Net Income
Flat$83,340
Flat from 2014
The organization is dedicated to expanding consumer demand for beef, strengthening beef's position in the global marketplace, and improving producer profitability.
Iowa beef industry council is dedicated to expanding consumer demand for beef, (see schedule o)strenghtening beef's position in the global marketplace and improving producer profitability.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $815,051 | $815,051 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $692,956 | $806,110 | ▲ $113,154 |
| Prepaid Expenses and Deferred Charges | $7,819 | $32,621 | ▲ $24,802 |
| Accounts Receivable | $36,616 | $30,776 | ▼ $5,840 |
| Land, Buildings, and Equipment, Net | $35,948 | $24,974 | ▼ $10,974 |
| Total Assets | $1,590,125 | $1,710,821 | ▲ $120,696 |
| Other Assets Total | $1,735 | $1,289 | ▼ $446 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $223,364 | $258,296 | ▲ $34,932 |
| Other Liabilities | $35,398 | $37,822 | ▲ $2,424 |
| Total Liabilities | $258,762 | $296,118 | ▲ $37,356 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,331,363 | $1,414,703 | ▲ $83,340 |
| Total Net Assets Fund Balance | $1,331,363 | $1,414,703 | ▲ $83,340 |
| Total Liabilities and Net Assets / Fund Balance | $1,590,125 | $1,710,821 | ▲ $120,696 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $3,031 | $64,723 | $67,754 |
| Equipment | $21,943 | $32,372 | $54,315 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nancy Degner | Executive Director | FT | $104,081 | $10,108 | $114,189 |
| Name | Title |
|---|---|
| Roger Brummett | Chair |
| Scott Heater | Vice-chair |
| Bill Northey | Director |
| Connie Richards | Director |
| Dan Cook | Director |
| Dan Schmitt | Director |
| Dr Wendy Wintersteen | Director |
| Gn Neumeyer | Director |
| Helen Wiese | Director |
| Joe Wright | Director |
| Phil Reemtsma | Director |
| Scott Mcgregor | Director |
| Scott Niess | Director |
| Terri Carstensen | Director |
| Tom Shipley | Elected Director |
| Steve Rehder | Secretary |
| Daryl Strohbehn | Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $850,810 |
| Other Expenses | $698,519 |
| Salaries, Compensation, and Employee Benefits | $386,020 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | - | - | - | $850,810 |
| Advertising | - | - | - | $301,198 |
| Other Salaries and Wages | - | - | - | $227,694 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $117,470 |
| Occupancy | - | - | - | $65,215 |
| All Other Expenses | - | - | - | $56,588 |
| Travel | - | - | - | $47,147 |
| Payroll Taxes | - | - | - | $25,987 |
| Other Expenses | - | - | - | $18,154 |
| Depreciation Depletion | - | - | - | $10,974 |
| Insurance | - | - | - | $9,718 |
| Fees for Services Other | - | - | - | $9,452 |
| Fees for Services Accounting | - | - | - | $8,642 |
| Other Employee Benefits | - | - | - | $8,309 |
| Pension Plan Contributions | - | - | - | $6,560 |
| Office Expenses | - | - | - | $5,665 |
| Conferences and Meetings | - | - | - | $150 |
| Information Technology | - | - | - | $45 |
| Total Functional Expenses | $0 | $0 | $0 | $1,935,349 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,935,349 |
| Total Expenses per Audited Statements | $1,935,349 |
| Total Expenses per Form 990 | $1,935,349 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 84-0738973 | - | 501(c)(6) | Promotion of Beef | $609,992 |
| 42-1189783 | - | 501(c)(3) | Support for Programs | $73,821 |
| 42-1117423 | - | 501(c)(3) | Support for Programs | $73,820 |
| 42-1369988 | - | 501(c)(3) | Support for Programs | $73,820 |
| 42-6004224 | - | Government | Research | $19,357 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Compensated Absences | $37,822 |
“Dan cook, director and daryl strohbehn, treasurer have a business relationship. Both are associates in the angus seedstock business, which means they manage and market their breeding stock under one banner. Each owns their own cows individually while sharing herd bulls under joint ownership.”
“Association membership is open to any person breeding, producing, or feeding cattle in iowa. Members may vote for one nominee for each position on the board for which an election is held. Five members of the board are elected.”
“Any person owning cattle is eligible to vote at the ibcpa annual meeting. The vote is for an elected director on the board.”
“There are no committees with authority to act on behalf of the governing body.”
“A draft copy of the form 990 is made available to management and the board for review. The form 990 was reviewed at the march 10, 2015 meeting of the board of directors which was held prior to filing the form 990.”
“The association is a qualified state beef council. The association collects national beef checkoff fees under the beef checkoff program, which was established as part of the 1985 farm bill. National beef checkoff fees are assessed at $1 per head on the sale of cattle, with half the proceeds retained by the state councils. Checkoff fees are paid by the producers. The checkoff assessment is mandatory.”
“Officers, directors and staff are required to disclose any conflicts of interest on an annual basis. If it is brought to the organization's attention that there is a conflict, the organization investigates the conflict. Board members are asked to refrain from voting on any motions that could be a personal conflict of interest.”
“Pay increases are discretionary and are not guaranteed. Recommendations for pay changes will be made by the executive director and must be approved by the officer team and approved by the officer team as part of the budgeting process. Salary adjustments for the executive director will be approved by the officer team; comparative salaries will be used. The organization does not compensate any other officers and has no employees that meet the definition of a key employee.”
“Governing documents, policies, and financial statements are available upon request.”
“The association annually evaluates the impact of uncertain tax positions taken or expected to be taken in a tax return, which may require recognition of a liability related to those tax positions. At september 30, 2014 and 2013, the association had no uncertain tax positions requiring recognition in the financial statements. The association is no longer subject to federal and state income tax examinations by tax authorities for years ending before september 30, 2011.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 223364 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 258296 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 36616 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 30776 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | IOWA BEEF INDUSTRY COUNCIL IS DEDICATED TO EXPANDING CONSUMER DEMAND FOR BEEF, (SEE SCHEDULE O)STRENGHTENING BEEF'S POSITION IN THE GLOBAL MARKETPLACE AND IMPROVING PRODUCER PROFITABILITY. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 301198 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 56588 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | ANGIE BECK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5152962305 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 2055 IRONWOOD CT |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | AMES |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 50014 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 692956 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 806110 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 117470 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 150 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 850810 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4929 |
| IRS990/CYOtherExpensesAmt | 0 | 698519 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2013760 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 83340 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 386020 |
| IRS990/CYTotalExpensesAmt | 0 | 1935349 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2018689 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10974 |
| IRS990/Desc | 0 | BEEF PROMOTION - NATIONAL. HELPS FUND NATIONAL BEEF PROMOTIONAL ACTIVITIES, BOTH DOMESTICALLY AND INTERNATIONALLY, THROUGH ORGANIZATIONS SUCH AS THE U.S. MEAT EXPORT FEDERATION, THE FEDERATION OF STATE BEEF COUNCILS, AND OTHERS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8642 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 9452 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 10108 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAN COOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DARYL STROHBEHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | HELEN WIESE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVE REHDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BILL NORTHEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR WENDY WINTERSTEEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROGER BRUMMETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SCOTT MCGREGOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TOM SHIPLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TERRI CARSTENSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SCOTT NIESS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | PHIL REEMTSMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DAN SCHMITT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | SCOTT HEATER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JOE WRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | GN NEUMEYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | CONNIE RICHARDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | NANCY DEGNER |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 104081 |
| 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/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | ELECTED DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | VICE-CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1951 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 850810 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2018689 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 45 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9718 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4929 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4929 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 97095 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 35948 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 24974 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 122069 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ORGANIZATION IS DEDICATED TO EXPANDING CONSUMER DEMAND FOR BEEF, STRENGTHENING BEEF'S POSITION IN THE GLOBAL MARKETPLACE, AND IMPROVING PRODUCER PROFITABILITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1331363 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1414703 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 65215 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5665 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1735 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1289 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 8309 |
| IRS990/OtherExpensesGrp/Desc | 0 | PRODUCER COMMUNICATION |
| IRS990/OtherExpensesGrp/Desc | 1 | CONSUMER INFORMATION |
| IRS990/OtherExpensesGrp/Desc | 2 | BEEF QUALITY ASSURANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | INDUSTRY INFORMATION |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 83237 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 60959 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21375 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18154 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 35398 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 37822 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 227694 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 25987 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 6560 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7819 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 32621 |
| IRS990/PrincipalOfficerNm | 0 | NANCY DEGNER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | NATIONAL BEEF CHECKOFF |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GOV CHARITY STEER SHOW |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | BEEF CERTIFICATE EXPIR |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CONTRACT INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | RESALE ITEMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1689914 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 229241 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 54032 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 23239 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 17334 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1689914 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 229241 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 54032 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 23239 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 17334 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | BEEF PROMOTION IN IOWA. HELPS PROMOTE DEMAND FOR BEEF IN IOWA THROUGH CONSUMER ADVERTISING, RETAIL AND FOOD SERVICE PROMOTIONS, AND EDUCATIONAL AND OTHER PROGRAMS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PRODUCER COMMUNICATION. COMMUNICATES CHECKOFF-RELATED INFORMATION TO BEEF PRODUCERS AND HELPS KEEP THEM INFORMED ABOUT RELATED PROGRAMS AND ACTIVITIES. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 886008 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5513 |
| IRS990/PYOtherExpensesAmt | 0 | 646383 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1992854 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 92412 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 373564 |
| IRS990/PYTotalExpensesAmt | 0 | 1905955 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1998367 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 83340 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 815051 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 815051 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 21943 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 32372 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 54315 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1935349 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3031 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 64723 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 67754 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 37822 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | COMPENSATED ABSENCES |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2018689 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION ANNUALLY EVALUATES THE IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, WHICH MAY REQUIRE RECOGNITION OF A LIABILITY RELATED TO THOSE TAX POSITIONS. AT SEPTEMBER 30, 2014 AND 2013, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDING BEFORE SEPTEMBER 30, 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 24974 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1935349 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 37822 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2018689 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2018689 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1935349 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 609992 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 73820 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 73820 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 3 | 73821 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 4 | 19357 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(6) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 2 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 3 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 4 | GOVERNMENT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | PROMOTION OF BEEF |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | SUPPORT FOR PROGRAMS |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | SUPPORT FOR PROGRAMS |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 3 | SUPPORT FOR PROGRAMS |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 4 | RESEARCH |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 0 | NATIONAL CATTLEMEN'S BEEF ASSOCIATION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 1 | RONALD MCDONALD HOUSE CHAR OF CENT IA |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 2 | RONALD MCDONALD HOUSE CHAR OF SIOUXLAND |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 3 | RONALD MCDONALD HOUSE CHAR OF E IOWA |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 4 | IOWA STATE UNIVERSITY |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 840738973 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 421117423 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 2 | 421369988 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 3 | 421189783 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 4 | 426004224 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 0 | 9110 E NICHOLS AVENUE |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 1 | 1411 PLEASANT ST |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 2 | 2500 NEBRASKA STREET |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 3 | 730 HAWKINS DRIVE |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 4 | 1220 BEARDSHEAR HALL |
| IRS990ScheduleI/RecipientTable/USAddress/City | 0 | CENTENNIAL |
| IRS990ScheduleI/RecipientTable/USAddress/City | 1 | DES MOINES |
| IRS990ScheduleI/RecipientTable/USAddress/City | 2 | SIOUX CITY |
| IRS990ScheduleI/RecipientTable/USAddress/City | 3 | IOWA CITY |
| IRS990ScheduleI/RecipientTable/USAddress/City | 4 | AMES |
| IRS990ScheduleI/RecipientTable/USAddress/State | 0 | CO |
| IRS990ScheduleI/RecipientTable/USAddress/State | 1 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/State | 2 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/State | 3 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/State | 4 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 0 | 80112 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 1 | 50314 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 2 | 51104 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 3 | 52246 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 4 | 50011 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PROVIDES FUNDS TO THE FEDERATION DIVISION OF THE NATIONAL CATTLEMEN'S BEEF ASSOCIATION FOR THE PROMOTION OF BEEF DOMESTICALLY AND INTERNATIONALLY. THE ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS AND OTHER ASSISTANCE BY THE FEDERATION DIVISION OF THE NATIONAL CATTLEMEN'S BEEF ASSOCIATION INCLUDE REVIEWING WRITTEN REPORTS ABOUT ACTIVITIES CONDUCTED BY THE NCBA FEDERATION BOARD AND FUNDED OR PARTIALLY FUNDED BY THE ASSOCIATION. IN ADDITION, THE ASSOCIATION IS REPRESENTED ON THE NCBA FEDERATION BOARD AND ALSO HOLDS SEVERAL SEATS ON VARIOUS COMMITTEES OF THE NCBA FEDERATION BOARD. THIS REPRESENTATION ON THE BOARD AND THE COMMITTEES HELPS THE ORGANIZATION MONITOR THE USE OF ITS GRANTS AND OTHER ASSISTANCE BY THE NCBA FEDERATION BOARD. THE ORGANIZATION SPONSORS THE GOVERNOR'S CHARITY STEER SHOW. THE NET PROCEEDS FROM THIS EVENT ARE DISTRIBUTED TO THE THREE RONALD MCDONALD HOUSE CHARITIES IN IOWA AS GENERAL SUPPORT FOR THOSE PUBLIC CHARITIES' PROGRAMS. THE ORGANIZATION PROVIDES FUNDING TO IOWA STATE UNIVERSITY FOR RESEARCH PROJECTS. THE ORGANIZATION RECEIVES REGULAR REPORTS FROM THE RESEARCHER. FINAL PAYMENT IS WITHHELD UNTIL A COMPLETE REPORT IS GIVEN. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 4 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DAN COOK, DIRECTOR AND DARYL STROHBEHN, TREASURER HAVE A BUSINESS RELATIONSHIP. BOTH ARE ASSOCIATES IN THE ANGUS SEEDSTOCK BUSINESS, WHICH MEANS THEY MANAGE AND MARKET THEIR BREEDING STOCK UNDER ONE BANNER. EACH OWNS THEIR OWN COWS INDIVIDUALLY WHILE SHARING HERD BULLS UNDER JOINT OWNERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ASSOCIATION MEMBERSHIP IS OPEN TO ANY PERSON BREEDING, PRODUCING, OR FEEDING CATTLE IN IOWA. MEMBERS MAY VOTE FOR ONE NOMINEE FOR EACH POSITION ON THE BOARD FOR WHICH AN ELECTION IS HELD. FIVE MEMBERS OF THE BOARD ARE ELECTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANY PERSON OWNING CATTLE IS ELIGIBLE TO VOTE AT THE IBCPA ANNUAL MEETING. THE VOTE IS FOR AN ELECTED DIRECTOR ON THE BOARD. |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.