Civic Intelligence

American Highland Cattle Association

990 • Fiscal year 2017 • EIN 46-0250402

Jun 01, 2016 to May 31, 2017 • Filed on Oct 11, 2017

22 S 4th Avenue Suite 201Brighton, CO 80601-2042

(303) 659-2399

Siviq Scores

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

Liabilities / Assets

71st percentile

0.01x

Higher debt load relative to assets than 71% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

59th percentile

7.5%

Higher net margin than 59% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

65th percentile

9.4%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-4.8%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$187,603

Up $16,132 (+9.4%) from 2016

Net Assets

Up

$185,015

Up $16,116 (+9.5%) from 2016

Liabilities

Up

$2,588

Up $16 (+0.6%) from 2016

Revenue

Down

$213,928

Down $10,883 (-4.8%) from 2016

Expenses

Down

$197,812

Down $17,922 (-8.3%) from 2016

Net Income

Up

$16,116

Up $7,039 (+78%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $161,565Liabilities 2011: $2,424Net Assets 2011: $159,1412011Assets 2012: $159,262Liabilities 2012: $2,125Net Assets 2012: $157,1372012Assets 2013: $178,402Liabilities 2013: $2,893Net Assets 2013: $175,5092013Assets 2014: $182,492Liabilities 2014: $3,017Net Assets 2014: $179,4752014Assets 2015: $164,791Liabilities 2015: $4,969Net Assets 2015: $159,8222015Assets 2016: $171,471Liabilities 2016: $2,572Net Assets 2016: $168,8992016Assets 2017: $187,603Liabilities 2017: $2,588Net Assets 2017: $185,0152017Assets 2018: $220,232Liabilities 2018: $3,876Net Assets 2018: $216,3562018Assets 2019: $221,219Liabilities 2019: $3,289Net Assets 2019: $217,9302019Assets 2020: $230,592Liabilities 2020: $2,299Net Assets 2020: $228,2932020Assets 2021: $295,434Liabilities 2021: $3,555Net Assets 2021: $291,8792021Assets 2022: $357,821Liabilities 2022: $3,688Net Assets 2022: $354,1332022Assets 2023: $444,493Liabilities 2023: $11,329Net Assets 2023: $433,1642023Assets 2024: $452,797Liabilities 2024: $439Net Assets 2024: $452,3582024Assets 2025: $485,685Liabilities 2025: $11,762Net Assets 2025: $473,9232025

Highlighted filing

2017

Assets$187,603
Liabilities$2,588
Net Assets$185,015

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $187,842Expenses 2011: $198,676Net Income 2011: -$10,8342011Expenses 2012: $195,2362012Expenses 2013: $184,5422013Revenue 2014: $203,484Expenses 2014: $199,518Net Income 2014: $3,9662014Revenue 2015: $197,458Expenses 2015: $217,111Net Income 2015: -$19,6532015Revenue 2016: $224,811Expenses 2016: $215,734Net Income 2016: $9,0772016Revenue 2017: $213,928Expenses 2017: $197,812Net Income 2017: $16,1162017Revenue 2018: $253,136Expenses 2018: $221,795Net Income 2018: $31,3412018Revenue 2019: $226,113Expenses 2019: $224,539Net Income 2019: $1,5742019Revenue 2020: $233,370Expenses 2020: $223,007Net Income 2020: $10,3632020Revenue 2021: $310,978Expenses 2021: $247,392Net Income 2021: $63,5862021Revenue 2022: $350,428Expenses 2022: $288,174Net Income 2022: $62,2542022Revenue 2023: $465,986Expenses 2023: $386,955Net Income 2023: $79,0312023Revenue 2024: $484,572Expenses 2024: $465,378Net Income 2024: $19,1942024Revenue 2025: $538,184Expenses 2025: $516,474Net Income 2025: $21,7102025

Highlighted filing

2017

Revenue$213,928
Expenses$197,812
Net Income$16,116
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 11, 2017
Return Version
2016v3.0
Gross Receipts
$258,241
Mission and Program Overview

Mission

Improve and promote the american highland cattle breed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,262$103,405▲ $17,143
Savings and Temporary Cash Investments$81,425$81,464▲ $39
Land, Buildings, and Equipment, Net$2,584$1,534▼ $1,050
Total Assets$171,471$187,603▲ $16,132
Other Assets Total$1,200$1,200→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,896$1,960▲ $64
Other Liabilities$676$628▼ $48
Total Liabilities$2,572$2,588▲ $16
Net Assets / Fund Balance
Unrestricted Net Assets$168,899$185,015▲ $16,116
Total Net Assets Fund Balance$168,899$185,015▲ $16,116
Total Liabilities and Net Assets / Fund Balance$171,471$187,603▲ $16,132

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,534$14,291$15,825
Compensation and Service Providers

Board Members and Trustees

NameTitle
Laura Mcdowell-mayPresident
Bill TrampDirector
Bob SwalanderDirector
Chet HartzDirector
Dan UtterDirector
Derek WilliamsDirector
Gary CheekDirector
Jamie SchulzDirector
Jim WelchDirector
Josh GreggDirector
Mike MowerDirector
Nick SelfDirector
Steve PalosaariDirector
Sue DykeDirector
Vicki WillDirector
John MclaughlinAssistant Se
John LigoTreasurer
Dwight EisenhauerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$65,400
Program Service Revenue
$154,609
Investment Income
$39
Other Revenue
$-6,120
Change in Net Assets
$16,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,523
Salaries, Compensation, and Employee Benefits$85,289
Total Fundraising Expense$14,612
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$32,717$32,717$13,528$78,962
Office Expenses$46,151$5,917-$52,068
Information Technology$6,602$1,702-$8,304
Occupancy$3,600$3,600-$7,200
Insurance$3,235$3,236-$6,471
Payroll Taxes$2,621$2,622$1,084$6,327
Fees for Services Accounting-$4,356-$4,356
Other Expenses$3,327--$3,327
Conferences and Meetings-$2,321-$2,321
All Other Expenses$2,046$218-$2,264
Depreciation Depletion-$1,050-$1,050
Total Functional Expenses$125,461$57,739$14,612$197,812
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$44,313
Fundraising Gross Income$38,193
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
National Show &$33,575$33,575$34,079$-504
Total Events$33,575$33,575$34,079$-504
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$613
Sales Tax Payable$15
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS

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

MEMBERS ELECT BOARD.

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

Members must approve bylaw changes.

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

Tax return is reviewed by the treasurer and operational manager and reports to board the meeting after completion.

Form 990, Page 6, Part VI, Line 12C

Sign agreement to disclose.

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

Board approves salary adjustments based on market and performance at annual meeting.

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

Board approves salary adjustments based on market and performance at annual meeting.

Form 990, Page 6, Part VI, Line 19

Documents are available at the office.

Filing and Contact Details

Filer

Filer Name
American Highland Cattle
EIN
46-0250402
Phone
3036592399
Address
22 S 4TH AVENUE SUITE 201, BRIGHTON, CO 80601-2042

Signing Officer

Name
John Ligo
Title
Treasurer
Phone
3036592399
Signed
2017-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Ligo
Formed
1948
Legal Domicile
Co
Voting Board Members
15
Independent Board Members
1,161
Employees
4
Volunteers
100

Preparer

Firm
Rick L Sponaugle CPA LLC
Address
3109 35TH AVE H-101, GREELEY, CO 80634
Preparer
Rick L Sponaugle
Phone
9703309485
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IRS990/OtherExpensesGrp/Desc1BREED PROMOTION
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP LIST
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IRS990/OtherExpensesGrp/ProgramServicesAmt33327
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IRS990/OtherExpensesGrp/TotalAmt33327
IRS990/OtherLiabilitiesGrp/BOYAmt0676
IRS990/OtherLiabilitiesGrp/EOYAmt0628
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013528
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032717
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN LIGO
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt134508
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220805
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37044
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt46798
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134508
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYRevenuesLessExpensesAmt09077
IRS990/PYSalariesCompEmpBnftPaidAmt087297
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IRS990/PYTotalRevenueAmt0224811
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt081425
IRS990/SavingsAndTempCashInvstGrp/EOYAmt081464
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014291
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt0628
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034079
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NATIONAL SHOW &
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-504
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt034079
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MUST APPROVE BYLAW CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX RETURN IS REVIEWED BY THE TREASURER AND OPERATIONAL MANAGER AND REPORTS TO BOARD THE MEETING AFTER COMPLETION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SIGN AGREEMENT TO DISCLOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD APPROVES SALARY ADJUSTMENTS BASED ON MARKET AND PERFORMANCE AT ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD APPROVES SALARY ADJUSTMENTS BASED ON MARKET AND PERFORMANCE AT ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABLE AT THE OFFICE.
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0187603
IRS990/TotalAssetsGrp/BOYAmt0171471
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065400
IRS990/TotalEmployeeCnt04
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057739
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0125461
IRS990/TotalFunctionalExpensesGrp/TotalAmt0197812
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0168899
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt012199
IRS990/TotalProgramServiceExpensesAmt0125461
IRS990/TotalProgramServiceRevenueAmt0154609
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0154648
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0213928
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0171471
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0168899

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$0.12$4.74$5.38$5.16$0.22
2024Detailed filing. Detailed filing data is available for this year.$4.53$0.00$4.52$4.85$4.65$0.19
2023Detailed filing. Detailed filing data is available for this year.$4.44$0.11$4.33$4.66$3.87$0.79
2022Detailed filing. Detailed filing data is available for this year.$3.58$0.04$3.54$3.50$2.88$0.62
2021Detailed filing. Detailed filing data is available for this year.$2.95$0.04$2.92$3.11$2.47$0.64
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.02$2.28$2.33$2.23$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.21$0.03$2.18$2.26$2.25$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.20$0.04$2.16$2.53$2.22$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.88$0.03$1.85$2.14$1.98$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.71$0.03$1.69$2.25$2.16$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.05$1.60$1.97$2.17$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.82$0.03$1.79$2.03$2.00$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.03$1.76$1.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.02$1.57$1.95
2011Summary only. Only limited summary data is available for this year.$1.62$0.02$1.59$1.88$1.99$0.11