Civic Intelligence

Oklahoma Cattlemen'S Association Inc

990 • Fiscal year 2019 • EIN 73-0608465

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 22, 2020

2500 Exchange AvenueOklahoma City, OK 73108

(405) 235-4391

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

42nd percentile

0.01x

Higher debt load relative to revenue than 42% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

35th percentile

2.4%

Higher net margin than 35% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

86th percentile

$203,750

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

55th percentile

7.4%

Faster asset growth than 55% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

56th percentile

4.2%

Faster revenue growth than 56% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,470,767

Up $101,217 (+7.4%) from 2018

Net Assets

Up

$1,459,004

Up $154,746 (+12%) from 2018

Liabilities

Down

$11,763

Down $53,529 (-82%) from 2018

Revenue

Up

$1,547,238

Up $62,516 (+4.2%) from 2018

Expenses

Up

$1,510,292

Up $1,730 (+0.1%) from 2018

Net Income

Up

$36,946

Up $60,786 (+255%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,286,395Liabilities 2011: $182,135Net Assets 2011: $1,104,2602011Assets 2012: $1,230,945Liabilities 2012: $145,577Net Assets 2012: $1,085,3682012Assets 2013: $1,107,748Liabilities 2013: $44,801Net Assets 2013: $1,062,9472013Assets 2014: $1,369,572Liabilities 2014: $178,968Net Assets 2014: $1,190,6042014Assets 2015: $1,403,390Liabilities 2015: $196,267Net Assets 2015: $1,207,1232015Assets 2016: $1,485,750Liabilities 2016: $160,246Net Assets 2016: $1,325,5042016Assets 2017: $1,517,233Liabilities 2017: $115,924Net Assets 2017: $1,401,3092017Assets 2018: $1,369,550Liabilities 2018: $65,292Net Assets 2018: $1,304,2582018Assets 2019: $1,470,767Liabilities 2019: $11,763Net Assets 2019: $1,459,0042019Assets 2020: $1,923,500Liabilities 2020: $378,014Net Assets 2020: $1,545,4862020Assets 2021: $1,815,271Liabilities 2021: $287,223Net Assets 2021: $1,528,0482021Assets 2022: $1,375,940Liabilities 2022: $182,082Net Assets 2022: $1,193,8582022Assets 2023: $1,324,847Liabilities 2023: $92,041Net Assets 2023: $1,232,8062023Assets 2024: $1,531,853Liabilities 2024: $126,307Net Assets 2024: $1,405,5462024

Highlighted filing

2019

Assets$1,470,767
Liabilities$11,763
Net Assets$1,459,004

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,198,830Expenses 2011: $1,173,721Net Income 2011: $25,1092011Revenue 2012: $1,181,103Expenses 2012: $1,199,886Net Income 2012: -$18,7832012Revenue 2013: $1,256,982Expenses 2013: $1,345,805Net Income 2013: -$88,8232013Revenue 2014: $1,479,642Expenses 2014: $1,351,985Net Income 2014: $127,6572014Revenue 2015: $1,523,119Expenses 2015: $1,499,358Net Income 2015: $23,7612015Revenue 2016: $1,594,417Expenses 2016: $1,531,874Net Income 2016: $62,5432016Revenue 2017: $1,551,400Expenses 2017: $1,540,709Net Income 2017: $10,6912017Revenue 2018: $1,484,722Expenses 2018: $1,508,562Net Income 2018: -$23,8402018Revenue 2019: $1,547,238Expenses 2019: $1,510,292Net Income 2019: $36,9462019Revenue 2020: $1,572,303Expenses 2020: $1,620,534Net Income 2020: -$48,2312020Revenue 2021: $1,815,588Expenses 2021: $1,847,049Net Income 2021: -$31,4612021Revenue 2022: $1,924,418Expenses 2022: $2,060,944Net Income 2022: -$136,5262022Revenue 2023: $2,025,787Expenses 2023: $2,034,447Net Income 2023: -$8,6602023Revenue 2024: $2,042,020Expenses 2024: $1,873,995Net Income 2024: $168,0252024

Highlighted filing

2019

Revenue$1,547,238
Expenses$1,510,292
Net Income$36,946
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 22, 2020
Return Version
2019v5.0
Gross Receipts
$1,955,901
Mission and Program Overview

Mission

The organization's primary purpose is to represent the interests of the cattlemen of oklahoma. The organization publishes "the cowman" which includes articles related to the cattle industry. It stages a rodeo each year featuring ranch hands across oklahoma. The association operates a brand registration program to protect member ranchers' assets. It also holds an annual convention each year to provide to its members the latest information regarding the cattle industry.

The organization's primary purpose is to represent the interests of the cattlemen of oklahoma.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$963,432$1,164,240▲ $200,808
Cash and Non-Interest-Bearing Accounts$292,986$206,103▼ $86,883
Land, Buildings, and Equipment, Net$73,333$85,424▲ $12,091
Savings and Temporary Cash Investments$39,799--
Total Assets$1,369,550$1,470,767▲ $101,217
Other Assets Total-$15,000-
Liabilities
Deferred Revenue$65,292$11,763▼ $53,529
Total Liabilities$65,292$11,763▼ $53,529
Net Assets / Fund Balance
Net Assets With Donor Restrictions$840,284$947,350▲ $107,066
Net Assets Without Donor Restrictions$463,974$511,654▲ $47,680
Total Net Assets Fund Balance$1,304,258$1,459,004▲ $154,746
Total Liabilities and Net Assets / Fund Balance$1,369,550$1,470,767▲ $101,217

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$42,992$292,338$335,330
Land$42,432-$42,432
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael KelseyExec Vice PrFT$190,000$13,750$203,750
Michael KelseyExec Vice President-$190,000$13,750$203,750

Board Members and Trustees

NameTitle
Mike WeeksPresident
Mike ArmitagePresident El
Bob DrakePRESIDENT'S
Mike BrooksPRESIDENT'S
Other Officersdirectors on WebsiteOther Off/di
Weston GivensPast Preside
Darrell ShepherdVice Preside
Harold GillenwatersVice Preside
Kent TrentmanVice Preside
Rodney TimmVice Preside
Russell BolesVice Preside
Troy ShelbyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$407,531
Program Service Revenue
$906,204
Investment Income
$46,271
Other Revenue
$187,232
Change in Net Assets
$36,946

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,547,238
Revenue Not Reported on Form 990
$117,800
Total Revenue per Audited Statements
$1,665,038
Total Revenue per Form 990
$1,547,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,185,160
Salaries, Compensation, and Employee Benefits$325,132
Total Fundraising Expense$48,669
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$330,046$81,622$48,669$460,337
Current Officers, Directors, Trustees, and Key Employees$99,750$33,250-$133,000
Other Salaries and Wages$92,876$30,959-$123,835
Other Expenses$105,475--$105,475
Other Employee Benefits$33,789$8,443-$42,232
Fees for Services Other$26,916--$26,916
Office Expenses-$26,497-$26,497
Conferences and Meetings-$22,932-$22,932
Travel$14,296$4,766-$19,062
Payroll Taxes$12,396$4,132-$16,528
Depreciation Depletion-$10,423-$10,423
Pension Plan Contributions$7,153$2,384-$9,537
Occupancy-$9,450-$9,450
Insurance-$7,539-$7,539
Advertising$6,525--$6,525
Fees for Services Accounting-$5,015-$5,015
Fees for Services Legal-$329-$329
Total Functional Expenses$1,213,882$247,741$48,669$1,510,292

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,637,155
Expenses per Audited Statements$1,510,292
Total Expenses per Form 990$1,510,292
Expenses Not Reported on Form 990$126,863
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$126,863
Fundraising Gross Income$110,903
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Range Round Up$110,903$110,903$119,772$-8,869
Total Events$110,903$110,903$119,772$-8,869
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

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

A copy of the completed form 990 will be distributed to the executive committee for review and approval prior to filing

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

To ensure the oca operates in a manner consistant with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted. Any director, principal officer, or member of a committee with the governing board must inform the board of any financial interest, directly or indirectly, through business, investment, or family with an entity that would have potential as a conflict of interest.

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

A schedule of each employee, date employed, compensation history and proposed salary is presented and approved by the board annually.

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

A schedule of each employee, date employed, compensation history and proposed salary is presented and approved by the board annually.

Form 990, Page 6, Part VI, Line 18

UPON WRITTEN REQUEST

Form 990, Page 6, Part VI, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
OKLAHOMA CATTLEMEN'S ASSOCIATION IN
EIN
73-0608465
Phone
4052354391
Address
2500 EXCHANGE AVENUE, OKLAHOMA CITY, OK 73108

Signing Officer

Name
Michael Kelsey
Title
Exec Vice President
Phone
4052354391
Signed
2020-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Kelsey
Formed
1950
Legal Domicile
Ok
Voting Board Members
39
Independent Board Members
39
Employees
7

Preparer

Firm
Smedlund & Company Pc
Address
5600 N MAY AVENUE SUITE 162, OKLAHOMA CITY, OK 73112
Preparer
P Mike Smedlund
Phone
4058431171
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's primary purpose is to represent the interests of the cattlemen of oklahoma. The organization publishes "oklahoma cowman" magazine which includes articles related to the cattle industry. It stages a rodeo each year featuring ranch hands across oklahoma. The association operates a brand registration program to protect ranchers' assets. It also holds an annual convention each year to provide to its members the latest information regarding the cattle industry.

Form 990, Part III

Association operates a brand registration program to protect member ranchers' assets. It also holds an annual convention each year to provide to its members the latest information regarding the cattle industry.

Form 990, Page 2, Part III, Line 4D

Other activities to promote the cattle industry and association.

Form 990, Part IX, Line 24E

Public relations 0 69,801 0 employee benefits 60,354 0 0 officer salaries 57,000 0 0 postage 46,787 0 0 ojca convention /pre-show 37,686 0 0 reimb to cnty cattle asso 0 0 32,680 ring service/commissions 22,650 0 0 payroll taxes 20,180 0 0 travel, auto other 19,062 0 0 other expense 17,903 0 0 membership programs 0 0 15,989 bldg, utilities and maint 9,450 0 0 dues and subscriptions 0 7,703 0 insurance 7,539 0 0 telephone 6,274 0 0 scholarships 6,250 0 0 professional fees 5,147 0 0 taxes other 0 4,118 0 brand registration exp 3,976 0 0 commissions 3,758 0 0 bank charges and fees 3,426 0 0 office supplies 2,604 0 0 total 330,046 81,622 48,669

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising exp sch g 126,863

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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt0126863
IRS990/FundraisingGrossIncomeAmt0110903
IRS990/GainOrLossGrp/OtherAmt06392
IRS990/GainOrLossGrp/SecuritiesAmt017664
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt039
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt06392
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0299464
IRS990/GrossReceiptsAmt01955901
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt039
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07539
IRS990/InsuranceGrp/TotalAmt07539
IRS990/InvestmentIncomeGrp/ExclusionAmt022215
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022215
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0963432
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01164240
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0292338
IRS990/LandBldgEquipBasisNetGrp/BOYAmt073333
IRS990/LandBldgEquipBasisNetGrp/EOYAmt085424
IRS990/LandBldgEquipCostOrOtherBssAmt0377762
IRS990/LegalDomicileStateCd0OK
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0281800
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0387531
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S PRIMARY PURPOSE IS TO REPRESENT THE INTERESTS OF THE CATTLEMEN OF OKLAHOMA. THE ORGANIZATION PUBLISHES "OKLAHOMA COWMAN" MAGAZINE WHICH INCLUDES ARTICLES RELATED TO THE CATTLE INDUSTRY. IT STAGES A RODEO EACH YEAR FEATURING RANCH HANDS ACROSS OKLAHOMA. THE ASSOCIATION OPERATES A BRAND REGISTRATION PROGRAM TO PROTECT RANCHERS' ASSETS. IT ALSO HOLDS AN ANNUAL CONVENTION EACH YEAR TO PROVIDE TO ITS MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01304258
IRS990/NetAssetsOrFundBalancesEOYAmt01459004
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt06392
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt017664
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt024056
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-15960
IRS990/NetUnrlzdGainsLossesInvstAmt0117800
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0463974
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0511654
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt09450
IRS990/OccupancyGrp/TotalAmt09450
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt026497
IRS990/OfficeExpensesGrp/TotalAmt026497
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt015000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08443
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt033789
IRS990/OtherEmployeeBenefitsGrp/TotalAmt042232
IRS990/OtherExpensesGrp/Desc0OTHER SALARIES
IRS990/OtherExpensesGrp/Desc1PRINTING
IRS990/OtherExpensesGrp/Desc2BEEF TENT
IRS990/OtherExpensesGrp/Desc3CONVENTION AND TRADE SHOW
IRS990/OtherExpensesGrp/ProgramServicesAmt0202180
IRS990/OtherExpensesGrp/ProgramServicesAmt1174401
IRS990/OtherExpensesGrp/ProgramServicesAmt2108079
IRS990/OtherExpensesGrp/ProgramServicesAmt3105475
IRS990/OtherExpensesGrp/TotalAmt0202180
IRS990/OtherExpensesGrp/TotalAmt1174401
IRS990/OtherExpensesGrp/TotalAmt2108079
IRS990/OtherExpensesGrp/TotalAmt3105475
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0722210
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2541800
IRS990/OtherRevenueMiscGrp/Desc0BEEF TENT
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc2INCOME TAX REFUND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0146076
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt142236
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt214880
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0146076
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt142236
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt214880
IRS990/OtherRevenueTotalAmt0203192
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt030959
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt092876
IRS990/OtherSalariesAndWagesGrp/TotalAmt0123835
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04132
IRS990/PayrollTaxesGrp/ProgramServicesAmt012396
IRS990/PayrollTaxesGrp/TotalAmt016528
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02384
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07153
IRS990/PensionPlanContributionsGrp/TotalAmt09537
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHAEL KELSEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511120
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0OKLAHOMA COWMAN
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION AND TRADE
IRS990/ProgramServiceRevenueGrp/Desc2BRAND REGISTRATION FEE
IRS990/ProgramServiceRevenueGrp/Desc3OJCA CONVENTION AND PRE-SHOW
IRS990/ProgramServiceRevenueGrp/Desc4ALLOC FRM TEXAS CATTLE FEEDER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0151561
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt177499
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt241192
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt334002
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0571383
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1151561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt277499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt341192
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt434002
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0571383
IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL CONVENTIONS PROVIDE MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0105475
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0151561
IRS990/ProgSrvcAccomActy3Grp/Desc0THE BRAND REGISTATION PROGRAM IS DESIGNED TO PROTECT MEMBER RANCHERS' ASSETS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03976
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt077499
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER ACTIVITIES TO PROMOTE THE CATTLE INDUSTRY AND ASSOCIATION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0457369
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0371872
IRS990/PYInvestmentIncomeAmt030338
IRS990/PYOtherExpensesAmt01200378
IRS990/PYOtherRevenueAmt0182907
IRS990/PYProgramServiceRevenueAmt0899605
IRS990/PYRevenuesLessExpensesAmt0-23840
IRS990/PYSalariesCompEmpBnftPaidAmt0308184
IRS990/PYTotalExpensesAmt01508562
IRS990/PYTotalRevenueAmt01484722
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt036946
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt020000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0571383
IRS990/SavingsAndTempCashInvstGrp/BOYAmt039799
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0126863
IRS990ScheduleD/ExpensesSubtotalAmt01510292
IRS990ScheduleD/LandGrp/BookValueAmt042432
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt042432
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0117800
IRS990ScheduleD/OtherExpensesIncludedAmt0126863
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042992
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0292338
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0335330
IRS990ScheduleD/RevenueNotReportedAmt0117800
IRS990ScheduleD/RevenueSubtotalAmt01547238
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING EXP SCH G 126,863
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt085424
IRS990ScheduleD/TotalExpensesPerForm990Amt01510292
IRS990ScheduleD/TotalRevenuePerForm990Amt01547238
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01665038
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01637155
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0119772
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RANGE ROUND UP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0110903
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0110903
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0110903
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0110903
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-8869
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0119772
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0119772
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0190000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt013750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL KELSEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0203750
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PRIMARY PURPOSE IS TO REPRESENT THE INTERESTS OF THE CATTLEMEN OF OKLAHOMA. THE ORGANIZATION PUBLISHES "OKLAHOMA COWMAN" MAGAZINE WHICH INCLUDES ARTICLES RELATED TO THE CATTLE INDUSTRY. IT STAGES A RODEO EACH YEAR FEATURING RANCH HANDS ACROSS OKLAHOMA. THE ASSOCIATION OPERATES A BRAND REGISTRATION PROGRAM TO PROTECT RANCHERS' ASSETS. IT ALSO HOLDS AN ANNUAL CONVENTION EACH YEAR TO PROVIDE TO ITS MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION OPERATES A BRAND REGISTRATION PROGRAM TO PROTECT MEMBER RANCHERS' ASSETS. IT ALSO HOLDS AN ANNUAL CONVENTION EACH YEAR TO PROVIDE TO ITS MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER ACTIVITIES TO PROMOTE THE CATTLE INDUSTRY AND ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE COMPLETED FORM 990 WILL BE DISTRIBUTED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO ENSURE THE OCA OPERATES IN A MANNER CONSISTANT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH THE GOVERNING BOARD MUST INFORM THE BOARD OF ANY FINANCIAL INTEREST, DIRECTLY OR INDIRECTLY, THROUGH BUSINESS, INVESTMENT, OR FAMILY WITH AN ENTITY THAT WOULD HAVE POTENTIAL AS A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A SCHEDULE OF EACH EMPLOYEE, DATE EMPLOYED, COMPENSATION HISTORY AND PROPOSED SALARY IS PRESENTED AND APPROVED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A SCHEDULE OF EACH EMPLOYEE, DATE EMPLOYED, COMPENSATION HISTORY AND PROPOSED SALARY IS PRESENTED AND APPROVED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UPON WRITTEN REQUEST

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.53$0.13$1.41$2.04$1.87$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.09$1.23$2.03$2.03$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.18$1.19$1.92$2.06$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.29$1.53$1.82$1.85$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.38$1.55$1.57$1.62$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.01$1.46$1.55$1.51$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.07$1.30$1.48$1.51$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.12$1.40$1.55$1.54$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.49$0.16$1.33$1.59$1.53$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.40$0.20$1.21$1.52$1.50$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.18$1.19$1.48$1.35$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.11$0.04$1.06$1.26$1.35$0.09
2012Summary only. Only limited summary data is available for this year.$1.23$0.15$1.09$1.18$1.20$0.02
2011Summary only. Only limited summary data is available for this year.$1.29$0.18$1.10$1.20$1.17$0.03