Civic Intelligence

American Highland Cattle Association

990 • Fiscal year 2018 • EIN 46-0250402

Jun 01, 2017 to May 31, 2018 • Filed on Aug 01, 2018

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

74th percentile

0.02x

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

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

18%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$220,232

Up $32,629 (+17%) from 2017

Net Assets

Up

$216,356

Up $31,341 (+17%) from 2017

Liabilities

Up

$3,876

Up $1,288 (+50%) from 2017

Revenue

Up

$253,136

Up $39,208 (+18%) from 2017

Expenses

Up

$221,795

Up $23,983 (+12%) from 2017

Net Income

Up

$31,341

Up $15,225 (+94%) from 2017

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

2018

Assets$220,232
Liabilities$3,876
Net Assets$216,356

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

2018

Revenue$253,136
Expenses$221,795
Net Income$31,341
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Aug 1, 2018
Return Version
2017v2.3
Gross Receipts
$291,379
Mission and Program Overview

Mission

Improve and promote the american highland cattle breed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$81,464$182,333▲ $100,869
Cash and Non-Interest-Bearing Accounts$103,405$35,985▼ $67,420
Land, Buildings, and Equipment, Net$1,534$714▼ $820
Total Assets$187,603$220,232▲ $32,629
Other Assets Total$1,200$1,200→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,960$2,187▲ $227
Other Liabilities$628$1,689▲ $1,061
Total Liabilities$2,588$3,876▲ $1,288
Net Assets / Fund Balance
Unrestricted Net Assets$185,015$216,356▲ $31,341
Total Net Assets Fund Balance$185,015$216,356▲ $31,341
Total Liabilities and Net Assets / Fund Balance$187,603$220,232▲ $32,629

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$714$15,111$15,825
Compensation and Service Providers

Board Members and Trustees

NameTitle
Laura Mcdowell-mayPresident
Bill TrampDirector
Chet HartzDirector
Clint DeardorffDirector
David LarsonDirector
Derek WilliamsDirector
Heather BaileyDirector
Jamie SchulzDirector
Josh GreggDirector
Karyn MillerDirector
Mike MowerDirector
Nick SelfDirector
Spencer ReetzDirector
Steve PalosaariDirector
John LigoTreasurer
Dwight EisenhauerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$75,969
Program Service Revenue
$172,676
Investment Income
$39
Other Revenue
$4,452
All Other Contributions
$5,255
Change in Net Assets
$31,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,587
Salaries, Compensation, and Employee Benefits$87,208
Total Fundraising Expense$11,802
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$34,917$34,916$10,930$80,763
Office Expenses$53,605$7,181-$60,786
Occupancy$4,430$4,430-$8,860
All Other Expenses$8,468$205-$8,673
Payroll Taxes$2,787$2,786$872$6,445
Insurance$3,072$3,072-$6,144
Information Technology$5,896--$5,896
Fees for Services Accounting-$4,451-$4,451
Other Expenses$4,101--$4,101
Conferences and Meetings-$3,852-$3,852
Depreciation Depletion-$820-$820
Total Functional Expenses$148,280$61,713$11,802$221,795
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,695
Fundraising Direct Expenses$38,243
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
National Show &$34,475$34,475$36,529$-2,054
Convention$8,220$8,220-$8,220
Total Events$42,695$42,695$38,243$4,452
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$1,677
Sales Tax Payable$12
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
2018-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Ligo
Formed
1948
Legal Domicile
Co
Voting Board Members
15
Independent Board Members
866
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/ProgramServicesAmt28450
IRS990/OtherExpensesGrp/ProgramServicesAmt34101
IRS990/OtherExpensesGrp/TotalAmt013725
IRS990/OtherExpensesGrp/TotalAmt18829
IRS990/OtherExpensesGrp/TotalAmt28450
IRS990/OtherExpensesGrp/TotalAmt34101
IRS990/OtherLiabilitiesGrp/BOYAmt0628
IRS990/OtherLiabilitiesGrp/EOYAmt01689
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010930
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034916
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt034917
IRS990/OtherSalariesAndWagesGrp/TotalAmt080763
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0872
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02786
IRS990/PayrollTaxesGrp/ProgramServicesAmt02787
IRS990/PayrollTaxesGrp/TotalAmt06445
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN LIGO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CATTLE REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc1PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc2DNA TYPING
IRS990/ProgramServiceRevenueGrp/Desc3NATIONAL JUNIORS
IRS990/ProgramServiceRevenueGrp/Desc4PROMOTIONAL ITEMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt082970
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt136814
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt222075
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311686
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410069
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt082970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt136814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222075
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311686
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410069
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt065400
IRS990/PYInvestmentIncomeAmt039
IRS990/PYOtherExpensesAmt0112523
IRS990/PYOtherRevenueAmt0-6120
IRS990/PYProgramServiceRevenueAmt0154609
IRS990/PYRevenuesLessExpensesAmt016116
IRS990/PYSalariesCompEmpBnftPaidAmt085289
IRS990/PYTotalExpensesAmt0197812
IRS990/PYTotalRevenueAmt0213928
IRS990/ReconcilationRevenueExpnssAmt031341
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081464
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0182333
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0714
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015111
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01677
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0714
IRS990ScheduleD/TotalLiabilityAmt01689
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt038243
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NATIONAL SHOW &
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CONVENTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034475
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08220
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt042695
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034475
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08220
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt042695
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04452
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt036529
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt036529
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt01714
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01714
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0187603
IRS990/TotalAssetsEOYAmt0220232
IRS990/TotalAssetsGrp/BOYAmt0187603
IRS990/TotalAssetsGrp/EOYAmt0220232
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt075969
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011802
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061713
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148280
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221795
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02588
IRS990/TotalLiabilitiesEOYAmt03876
IRS990/TotalLiabilitiesGrp/BOYAmt02588
IRS990/TotalLiabilitiesGrp/EOYAmt03876
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0185015
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0216356
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt09062
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt09062
IRS990/TotalProgramServiceExpensesAmt0148280
IRS990/TotalProgramServiceRevenueAmt0172676
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0172715
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253136
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0187603
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0220232
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0185015
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0216356
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02191 SCRUBGRASS ROAD
IRS990/USAddress/CityNm0GROVE CITY
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016127
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt0866
IRS990/WebsiteAddressTxt0WWW.HIGHLANDCATTLEUSA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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