Civic Intelligence

American Highland Cattle Association

990 • Fiscal year 2020 • EIN 46-0250402

Jun 01, 2019 to May 31, 2020 • Filed on Sep 25, 2020

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

69th percentile

0.01x

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

37th percentile

4.4%

Higher net margin than 37% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

41st percentile

4.2%

Faster asset growth than 41% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

3.2%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$230,592

Up $9,373 (+4.2%) from 2019

Net Assets

Up

$228,293

Up $10,363 (+4.8%) from 2019

Liabilities

Down

$2,299

Down $990 (-30%) from 2019

Revenue

Up

$233,370

Up $7,257 (+3.2%) from 2019

Expenses

Down

$223,007

Down $1,532 (-0.7%) from 2019

Net Income

Up

$10,363

Up $8,789 (+558%) from 2019

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

2020

Assets$230,592
Liabilities$2,299
Net Assets$228,293

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

2020

Revenue$233,370
Expenses$223,007
Net Income$10,363
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Sep 25, 2020
Return Version
2019v5.0
Gross Receipts
$285,860
Mission and Program Overview

Mission

Improve and promote the american highland cattle breed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$179,658$186,322▲ $6,664
Cash and Non-Interest-Bearing Accounts$39,987$42,926▲ $2,939
Land, Buildings, and Equipment, Net$310$144▼ $166
Other Notes and Loans Receivable, Net$64--
Total Assets$221,219$230,592▲ $9,373
Other Assets Total$1,200$1,200→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,445$2,092▼ $353
Other Liabilities$844$207▼ $637
Total Liabilities$3,289$2,299▼ $990
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$217,930$228,293▲ $10,363
Total Net Assets Fund Balance$217,930$228,293▲ $10,363
Total Liabilities and Net Assets / Fund Balance$221,219$230,592▲ $9,373

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$144$15,681$15,825
Compensation and Service Providers

Board Members and Trustees

NameTitle
Josh GreggPresident
Angie LongDirector
Carolyn MillerDirector
Chet HartzDirector
David LarsonDirector
Derek WilliamsDirector
Heather BaileyDirector
Kevin OppermannDirector
Mark JohnsonDirector
Mark SchulzDirector
Pat WhiteDirector
Rick MartsonDirector
Spencer ReetzDirector
Steve PalosaariTreasurer
John LigoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$78,061
Program Service Revenue
$164,636
Investment Income
$33
Other Revenue
$-9,360
All Other Contributions
$780
Change in Net Assets
$10,363
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,426
Salaries, Compensation, and Employee Benefits$92,581
Total Fundraising Expense$12,466
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$37,110$37,111$11,534$85,755
Office Expenses$55,114$7,367$12$62,493
Occupancy$5,606$5,607-$11,213
Information Technology$7,022$2,076-$9,098
All Other Expenses$6,884$-5-$6,879
Payroll Taxes$2,953$2,953$920$6,826
Insurance$3,002$3,002-$6,004
Fees for Services Accounting-$4,687-$4,687
Other Expenses$3,500--$3,500
Conferences and Meetings-$2,874-$2,874
Depreciation Depletion-$166-$166
Total Functional Expenses$144,703$65,838$12,466$223,007
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$52,490
Fundraising Gross Income$43,130
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
National Show &$43,130$43,130$50,448$-7,318
Total Events$43,130$43,130$50,448$-7,318
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$197
Sales Tax Payable$10
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
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
Steve Palosaari
Title
Treasurer
Phone
3036592399
Signed
2020-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Palosaari
Formed
1948
Legal Domicile
Co
Voting Board Members
16
Independent Board Members
16
Employees
5
Volunteers
100

Preparer

Firm
Rick L Sponaugle CPA LLC
Address
3109 35TH AVENUE H-101, GREELEY, CO 80634
Preparer
Rick L Sponaugle
Phone
9703309485
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011534
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037111
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt037110
IRS990/OtherSalariesAndWagesGrp/TotalAmt085755
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt064
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0920
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02953
IRS990/PayrollTaxesGrp/ProgramServicesAmt02953
IRS990/PayrollTaxesGrp/TotalAmt06826
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEVE PALOSAARI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CATTLE REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc1PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc2DNA TYPING
IRS990/ProgramServiceRevenueGrp/Desc3PROMOTIONAL ITEMS
IRS990/ProgramServiceRevenueGrp/Desc4WEB
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt087380
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135568
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt223520
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt087380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135568
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt223520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45180
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071220
IRS990/PYInvestmentIncomeAmt038
IRS990/PYOtherExpensesAmt0134565
IRS990/PYOtherRevenueAmt0-7111
IRS990/PYProgramServiceRevenueAmt0161966
IRS990/PYRevenuesLessExpensesAmt01574
IRS990/PYSalariesCompEmpBnftPaidAmt089974
IRS990/PYTotalExpensesAmt0224539
IRS990/PYTotalRevenueAmt0226113
IRS990/ReconcilationRevenueExpnssAmt010363
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0164636
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0179658
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0186322
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0144
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015681
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0144
IRS990ScheduleD/TotalLiabilityAmt0207
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt050448
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NATIONAL SHOW &
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt043130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt043130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt043130
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-7318
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt050448
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt050448
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0221219
IRS990/TotalAssetsEOYAmt0230592
IRS990/TotalAssetsGrp/BOYAmt0221219
IRS990/TotalAssetsGrp/EOYAmt0230592
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt078061
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012466
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065838
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0144703
IRS990/TotalFunctionalExpensesGrp/TotalAmt0223007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03289
IRS990/TotalLiabilitiesEOYAmt02299
IRS990/TotalLiabilitiesGrp/BOYAmt03289
IRS990/TotalLiabilitiesGrp/EOYAmt02299
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0217930
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0228293
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06388
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06388
IRS990/TotalProgramServiceExpensesAmt0144703
IRS990/TotalProgramServiceRevenueAmt0164636
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0164669
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0233370
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0221219
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0230592
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt041482 PIKE RIVER ROAD
IRS990/USAddress/CityNm0CHASSELL
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049916
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0WWW.HIGHLANDCATTLEUSA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE PALOSAARI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03036592399
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN HIGHLAND CATTLE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0460250402
ReturnHeader/Filer/PhoneNum03036592399

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