Civic Intelligence

American Hereford Association

990 • Fiscal year 2015 • EIN 44-0547734

Sep 01, 2014 to Aug 31, 2015 • Filed on Oct 29, 2015

1501 Wyandotte StKansas City, MO 64108

(816) 842-3757

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

Higher debt load relative to assets than 70% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.15x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Net Margin

41st percentile

3.8%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

89th percentile

$286,841

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Asset Growth

26th percentile

-0.8%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

43rd percentile

3.2%

Faster revenue growth than 43% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$5,607,330

Down $47,494 (-0.8%) from 2014

Net Assets

Up

$4,890,104

Up $183,389 (+3.9%) from 2014

Liabilities

Down

$717,226

Down $230,883 (-24%) from 2014

Revenue

Up

$4,836,142

Up $150,319 (+3.2%) from 2014

Expenses

Up

$4,652,753

Up $239,858 (+5.4%) from 2014

Net Income

Down

$183,389

Down $89,539 (-33%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $4,941,664Liabilities 2011: $976,646Net Assets 2011: $3,965,0182011Assets 2012: $5,299,212Liabilities 2012: $979,281Net Assets 2012: $4,319,9312012Assets 2013: $5,384,378Liabilities 2013: $950,591Net Assets 2013: $4,433,7872013Assets 2014: $5,654,824Liabilities 2014: $948,109Net Assets 2014: $4,706,7152014Assets 2015: $5,607,330Liabilities 2015: $717,226Net Assets 2015: $4,890,1042015Assets 2016: $6,108,946Liabilities 2016: $623,961Net Assets 2016: $5,484,9852016Assets 2017: $6,643,106Liabilities 2017: $505,252Net Assets 2017: $6,137,8542017Assets 2018: $16,439,809Liabilities 2018: $2,729,653Net Assets 2018: $13,710,1562018Assets 2019: $16,154,852Liabilities 2019: $2,718,908Net Assets 2019: $13,435,9442019Assets 2020: $17,762,140Liabilities 2020: $3,031,736Net Assets 2020: $14,730,4042020Assets 2021: $20,758,493Liabilities 2021: $2,911,117Net Assets 2021: $17,847,3762021Assets 2022: $18,817,746Liabilities 2022: $2,782,878Net Assets 2022: $16,034,8682022Assets 2023: $19,207,455Liabilities 2023: $2,317,246Net Assets 2023: $16,890,2092023Assets 2024: $21,556,079Liabilities 2024: $2,263,967Net Assets 2024: $19,292,1122024Assets 2025: $23,102,975Liabilities 2025: $2,344,662Net Assets 2025: $20,758,3132025

Highlighted filing

2015

Assets$5,607,330
Liabilities$717,226
Net Assets$4,890,104

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,836,642Expenses 2011: $3,724,497Net Income 2011: $112,1452011Expenses 2012: $3,897,0542012Revenue 2013: $4,234,022Expenses 2013: $4,120,166Net Income 2013: $113,8562013Revenue 2014: $4,685,823Expenses 2014: $4,412,895Net Income 2014: $272,9282014Revenue 2015: $4,836,142Expenses 2015: $4,652,753Net Income 2015: $183,3892015Revenue 2016: $5,424,080Expenses 2016: $4,829,199Net Income 2016: $594,8812016Revenue 2017: $5,545,140Expenses 2017: $5,094,708Net Income 2017: $450,4322017Revenue 2018: $12,816,590Expenses 2018: $5,405,266Net Income 2018: $7,411,3242018Revenue 2019: $5,191,650Expenses 2019: $5,682,535Net Income 2019: -$490,8852019Revenue 2020: $4,983,033Expenses 2020: $4,965,731Net Income 2020: $17,3022020Revenue 2021: $6,071,779Expenses 2021: $5,535,859Net Income 2021: $535,9202021Revenue 2022: $6,129,431Expenses 2022: $5,577,715Net Income 2022: $551,7162022Revenue 2023: $5,871,024Expenses 2023: $5,818,686Net Income 2023: $52,3382023Revenue 2024: $6,767,264Expenses 2024: $6,523,767Net Income 2024: $243,4972024Revenue 2025: $6,776,065Expenses 2025: $6,346,038Net Income 2025: $430,0272025

Highlighted filing

2015

Revenue$4,836,142
Expenses$4,652,753
Net Income$183,389
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Oct 29, 2015
Return Version
2014v5.0
Gross Receipts
$5,642,073
Mission and Program Overview

Mission

Aha will provide the leadership to record, protect, promote and facilitate the production and consumption of hereford beef.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,174,867$2,145,512▼ $29,355
Investments in Publicly Traded Securities$2,123,996$2,080,610▼ $43,386
Cash and Non-Interest-Bearing Accounts$314,217$483,854▲ $169,637
Other Notes and Loans Receivable, Net$461,750$470,954▲ $9,204
Accounts Receivable$358,669$333,037▼ $25,632
Savings and Temporary Cash Investments$175,335--
Inventories for Sale or Use$30,400$80,507▲ $50,107
Prepaid Expenses and Deferred Charges$15,478$12,856▼ $2,622
Total Assets$5,654,824$5,607,330▼ $47,494
Other Assets Total$112$0▼ $112
Liabilities
Other Liabilities$377,611$358,605▼ $19,006
Accounts Payable and Accrued Expenses$454,040$226,130▼ $227,910
Deferred Revenue$107,979$113,650▲ $5,671
Mortgage Notes Payable Secured by Investment Property$8,479$18,841▲ $10,362
Total Liabilities$948,109$717,226▼ $230,883
Net Assets / Fund Balance
Unrestricted Net Assets$4,706,630$4,890,104▲ $183,474
Temporarily Rstr Net Assets$85$0▼ $85
Total Net Assets Fund Balance$4,706,715$4,890,104▲ $183,389
Total Liabilities and Net Assets / Fund Balance$5,654,824$5,607,330▼ $47,494

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,483,746$856,812$2,340,558
Equipment$199,644$636,470$836,114
Land$462,122-$462,122
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Craig HuffhinesExecutive Vice President/sFT$190,961$95,880$286,841
Jack WardCOO/director of Breed ImprFT$137,156$14,576$151,732
Leslie MathewsTreasurerFT$112,982$8,223$121,205

Board Members and Trustees

NameTitle
Bob ThompsonDirector
Curtis CurryDirector
David BielemaDirector
David TrowbridgeDirector
Eric WalkerDirector
Fred LarsonDirector
Jim MickelsonDirector
Joe Van NewkirkDirector
Jonny HarrisDirector
Kevin SchultzDirector
Sam ShawDirector
Terri BarberDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,623,725
Investment Income
$56,071
Other Revenue
$156,346
Change in Net Assets
$183,389

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,836,142
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,994,537
Total Revenue per Audited Statements
$6,830,679
Total Revenue per Form 990
$4,836,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,613,302
Salaries, Compensation, and Employee Benefits$2,039,451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$783,808$454,205-$1,238,013
All Other Expenses$414,137$220,696-$634,833
Advertising$590,054$2,000-$592,054
Current Officers, Directors, Trustees, and Key Employees-$510,479-$510,479
Travel$278,878$104,177-$383,055
Other Employee Benefits$40,142$112,860-$153,002
Depreciation Depletion$147,088--$147,088
Payroll Taxes$60,440$77,517-$137,957
Fees for Services Accounting$13,505$84,618-$98,123
Other Expenses$35,694$86,949-$86,949
Insurance$50,678$4,257-$54,935
Fees for Services Legal$3,700$17,105-$20,805
Total Functional Expenses$2,517,485$2,135,268$0$4,652,753

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,647,290
Expenses per Audited Statements$4,652,753
Total Expenses per Form 990$4,652,753
Expenses Not Reported on Form 990$1,994,537
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deficit Investment in Subsidiaries$358,605
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Independent cpa reviewed audited financial statements and the preliminary 990's impact with management and the board at their board meeting.

Form 990, Part VI, Section B, Line 12C

Organization reviews compliance on an annual basis.

Form 990, Part VI, Section B, Line 15

President pulls salary information from industry benchmarking and presents to board in determining salaries.

Form 990, Part VI, Section C, Line 18

The annual report can be found on the organization's website.

Form 990, Part VI, Section C, Line 19

The annual report can be found on the organization's website.

Form 990, Part VII

Curtis curry - 2501 hereford dr., mcalester, ok 74501. Jonny harris - 334 k-ville rd., screven, ga 31560. Jim mickelson - 5174 sonoma mountain road, santa rosa, ca 95404. Fred larson - n8494 110th st., spring valley, wi 54767. Kevin schultz - 2048 280th ave, haviland, ks 67059. Terri barber - 7404 waldon dr., austin, tx 78750. David bielema - po box 550, ada, mi 49301. Sam shaw - 22453 howe rd., caldwell, id 83607. David trowbridge - box 60, tabor, ia 51653. Eric walker - po box 146, morrison, tn 37357. Bob thompson - 12905 county road 4010, rolla, mo 65401. Joe van newkirk - 18302 highway 26, oshkosh, ne 69154.

Filing and Contact Details

Filer

Filer Name
American Hereford Association
EIN
44-0547734
Phone
8168423757
Address
1501 WYANDOTTE ST, KANSAS CITY, MO 64108

Signing Officer

Name
Leslie Mathews
Title
Treasurer
Phone
8168423757
Signed
2015-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslie Mathews
Formed
1953
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
12
Employees
31
Volunteers
12

Preparer

Firm
Kcoe Isom Llp
Address
8801 RENNER BLVD STE100, LENEXA, KS 66219
Preparer
Marc R Johnson
Phone
9136435000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Maintenance & repairs: program service expenses 18,861. Management and general expenses 68,065. Fundraising expenses 0. Total expenses 86,926. Miscellaneous: program service expenses 13,981. Management and general expenses 69,013. Fundraising expenses 0. Total expenses 82,994. Njha: program service expenses 79,812. Management and general expenses 0. Fundraising expenses 0. Total expenses 79,812. Research & development: program service expenses 65,430. Management and general expenses 0. Fundraising expenses 0. Total expenses 65,430. Janitor & outside building services: program service expenses 61,406. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,406. Printing: program service expenses 27,893. Management and general expenses 24,193. Fundraising expenses 0. Total expenses 52,086. Show premiums: program service expenses 50,328. Management and general expenses 0. Fundraising expenses 0. Total expenses 50,328. Utilities: program service expenses 39,104. Management and general expenses 0. Fundraising expenses 0. Total expenses 39,104. Supplies: program service expenses 8,761. Management and general expenses 21,749. Fundraising expenses 0. Total expenses 30,510. Genetic evaluations: program service expenses 26,440. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,440. Telephone: program service expenses 1,091. Management and general expenses 18,342. Fundraising expenses 0. Total expenses 19,433. Other taxes: program service expenses 16,763. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,763. Dues & subscriptions: program service expenses 760. Management and general expenses 12,648. Fundraising expenses 0. Total expenses 13,408. Equipment rental: program service expenses 3,507. Management and general expenses 6,686. Fundraising expenses 0. Total expenses 10,193.

FORM 990, PART XII, LINE 2C:

Process for oversight of the audit and selection of an independent accountant to perform audit has not changed from the prior year.

Financial Statement Notes

PART III, LINE 1A:

The association has a collection of artwork, appraised at approximately $639,200, that is on public display at the association's headquarters. The most recent appraisal is as of april 2015 for new pieces added in the current year and august 2011 for the rest of the collection. The association has adopted a policy of not capitalizing the collection of artwork in its financial statements. Accordingly, no collection items are recognized as assets, whether they are purchased or received as a donation. Purchases of collection items reduce net assets in the period when purchased. There were four pieces added to the collection during the year ended august 31, 2015. The association insures these collections with a policy that has a face value consistent with the appraised values.

PART X, LINE 2:

The association, abra, and chb are exempt from federal income tax under section 501(c)(5) of the internal revenue code, and therefore have made no provision for federal or state income taxes in the accompanying consolidated financial statements. They are, however, subject to income taxes on any net income from unrelated business activities. The association, abra, and chb have been classified by the internal revenue service as organizations that are not private foundations under section 509(a)(2).

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Hpi income included in consolidated audit shown on hpi tax return. Consolidated release of temporarily restricted assets.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Hpi expenses included in consolidated audit shown on hpi tax return. Consolidated release of temporarily restricted assets.

PART XI, LINE 2D:

This represents inter-company eliminations since there are 3 consolidated entities represented in this return.

PART XII, LINE 2D:

This represents inter-company eliminations since there are 3 consolidated entities represented in this return.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE VICE PRESIDENT/S
IRS990/Form990PartVIISectionAGrp/TitleTxt13COO/DIRECTOR OF BREED IMPR
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01953
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt06231
IRS990/GainOrLossGrp/SecuritiesAmt0-3538
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt014924
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0793700
IRS990/GrossReceiptsAmt05642073
IRS990/GrossRentsGrp/RealAmt040500
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04257
IRS990/InsuranceGrp/ProgramServicesAmt050678
IRS990/InsuranceGrp/TotalAmt054935
IRS990/InventoriesForSaleOrUseGrp/BOYAmt030400
IRS990/InventoriesForSaleOrUseGrp/EOYAmt080507
IRS990/InvestmentIncomeGrp/ExclusionAmt053378
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt053378
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02123996
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02080610
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01493282
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02174867
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02145512
IRS990/LandBldgEquipCostOrOtherBssAmt03638794
IRS990/LegalDomicileStateCd0MO
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt08693
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0797238
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0AHA WILL PROVIDE THE LEADERSHIP TO RECORD, PROTECT, PROMOTE AND FACILITATE THE PRODUCTION AND CONSUMPTION OF HEREFORD BEEF.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt08479
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt018841
IRS990/NetAssetsOrFundBalancesBOYAmt04706715
IRS990/NetAssetsOrFundBalancesEOYAmt04890104
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02693
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02693
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt040500
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt040500
IRS990/NetUnrelatedBusTxblIncmAmt013520
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0112
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0112860
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt040142
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0153002
IRS990/OtherExpensesGrp/Desc0BLOOD TYPING
IRS990/OtherExpensesGrp/Desc1CONFERENCES, CONVENTION
IRS990/OtherExpensesGrp/Desc2POSTAGE & SHIPPING
IRS990/OtherExpensesGrp/Desc3CREDIT CARD FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0360578
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt127707
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt272120
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt386949
IRS990/OtherExpensesGrp/ProgramServicesAmt099361
IRS990/OtherExpensesGrp/ProgramServicesAmt135694
IRS990/OtherExpensesGrp/TotalAmt0360578
IRS990/OtherExpensesGrp/TotalAmt1127068
IRS990/OtherExpensesGrp/TotalAmt2107814
IRS990/OtherExpensesGrp/TotalAmt386949
IRS990/OtherLiabilitiesGrp/BOYAmt0377611
IRS990/OtherLiabilitiesGrp/EOYAmt0358605
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/BusinessCd1541900
IRS990/OtherRevenueMiscGrp/BusinessCd2541900
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1EQUITY IN SUBS
IRS990/OtherRevenueMiscGrp/Desc2DATA PROCESSING
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt096475
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt17481
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0104765
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17481
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23600
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt08290
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt13600
IRS990/OtherRevenueTotalAmt0115846
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0454205
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0783808
IRS990/OtherSalariesAndWagesGrp/TotalAmt01238013
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0461750
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0470954
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt077517
IRS990/PayrollTaxesGrp/ProgramServicesAmt060440
IRS990/PayrollTaxesGrp/TotalAmt0137957
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015478
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012856
IRS990/PrincipalOfficerNm0LESLIE MATHEWS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/BusinessCd4541900
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc1CERTIFIED HEREFORD BEE
IRS990/ProgramServiceRevenueGrp/Desc2WHOLE HERD INVENTORY
IRS990/ProgramServiceRevenueGrp/Desc3ACTIVATION FEES
IRS990/ProgramServiceRevenueGrp/Desc4AMERICAN BEEF RECORDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02166603
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11027213
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2619492
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3340610
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt496689
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02166603
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11027213
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2619492
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3340610
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt496689
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt020252
IRS990/PYOtherExpensesAmt02409307
IRS990/PYOtherRevenueAmt0300690
IRS990/PYProgramServiceRevenueAmt04364881
IRS990/PYRevenuesLessExpensesAmt0272928
IRS990/PYSalariesCompEmpBnftPaidAmt02003588
IRS990/PYTotalExpensesAmt04412895
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04685823
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0183389
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt040500
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04730374
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0175335
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01483746
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0856812
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02340558
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt0199644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0636470
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0836114
IRS990ScheduleD/ExpensesNotReportedAmt01994537
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04652753
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0462122
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0462122
IRS990ScheduleD/OtherExpensesIncludedAmt01994537
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0358605
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFICIT INVESTMENT IN SUBSIDIARIES
IRS990ScheduleD/OtherRevenueAmt01994537
IRS990ScheduleD/RevenueNotReportedAmt01994537
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04836142
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS A COLLECTION OF ARTWORK, APPRAISED AT APPROXIMATELY $639,200, THAT IS ON PUBLIC DISPLAY AT THE ASSOCIATION'S HEADQUARTERS. THE MOST RECENT APPRAISAL IS AS OF APRIL 2015 FOR NEW PIECES ADDED IN THE CURRENT YEAR AND AUGUST 2011 FOR THE REST OF THE COLLECTION. THE ASSOCIATION HAS ADOPTED A POLICY OF NOT CAPITALIZING THE COLLECTION OF ARTWORK IN ITS FINANCIAL STATEMENTS. ACCORDINGLY, NO COLLECTION ITEMS ARE RECOGNIZED AS ASSETS, WHETHER THEY ARE PURCHASED OR RECEIVED AS A DONATION. PURCHASES OF COLLECTION ITEMS REDUCE NET ASSETS IN THE PERIOD WHEN PURCHASED. THERE WERE FOUR PIECES ADDED TO THE COLLECTION DURING THE YEAR ENDED AUGUST 31, 2015. THE ASSOCIATION INSURES THESE COLLECTIONS WITH A POLICY THAT HAS A FACE VALUE CONSISTENT WITH THE APPRAISED VALUES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION, ABRA, AND CHB ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE, AND THEREFORE HAVE MADE NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THEY ARE, HOWEVER, SUBJECT TO INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION, ABRA, AND CHB HAVE BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509(A)(2).
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2HPI INCOME INCLUDED IN CONSOLIDATED AUDIT SHOWN ON HPI TAX RETURN. CONSOLIDATED RELEASE OF TEMPORARILY RESTRICTED ASSETS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3HPI EXPENSES INCLUDED IN CONSOLIDATED AUDIT SHOWN ON HPI TAX RETURN. CONSOLIDATED RELEASE OF TEMPORARILY RESTRICTED ASSETS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4THIS REPRESENTS INTER-COMPANY ELIMINATIONS SINCE THERE ARE 3 CONSOLIDATED ENTITIES REPRESENTED IN THIS RETURN.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5THIS REPRESENTS INTER-COMPANY ELIMINATIONS SINCE THERE ARE 3 CONSOLIDATED ENTITIES REPRESENTED IN THIS RETURN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 1A:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XI, LINE 2D:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2D:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02145512
IRS990ScheduleD/TotalExpensesPerForm990Amt04652753
IRS990ScheduleD/TotalLiabilityAmt0358605
IRS990ScheduleD/TotalRevenuePerForm990Amt04836142
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06830679
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06647290
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0190961
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1137156
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount081270
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount15000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$2.34$20.8$6.78$6.35$0.43
2024Detailed filing. Detailed filing data is available for this year.$21.6$2.26$19.3$6.77$6.52$0.24
2023Detailed filing. Detailed filing data is available for this year.$19.2$2.32$16.9$5.87$5.82$0.05
2022Detailed filing. Detailed filing data is available for this year.$18.8$2.78$16.0$6.13$5.58$0.55
2021Detailed filing. Detailed filing data is available for this year.$20.8$2.91$17.8$6.07$5.54$0.54
2020Detailed filing. Detailed filing data is available for this year.$17.8$3.03$14.7$4.98$4.97$0.02
2019Detailed filing. Detailed filing data is available for this year.$16.2$2.72$13.4$5.19$5.68$0.49
2018Detailed filing. Detailed filing data is available for this year.$16.4$2.73$13.7$12.8$5.41$7.41
2017Detailed filing. Detailed filing data is available for this year.$6.64$0.51$6.14$5.55$5.09$0.45
2016Detailed filing. Detailed filing data is available for this year.$6.11$0.62$5.48$5.42$4.83$0.59
2015Detailed filing. Detailed filing data is available for this year.$5.61$0.72$4.89$4.84$4.65$0.18
2014Detailed filing. Detailed filing data is available for this year.$5.65$0.95$4.71$4.69$4.41$0.27
2013Summary only. Only limited summary data is available for this year.$5.38$0.95$4.43$4.23$4.12$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.30$0.98$4.32$3.90
2011Summary only. Only limited summary data is available for this year.$4.94$0.98$3.97$3.84$3.72$0.11