Civic Intelligence

Oklahoma Cattlemen'S Association Inc

990 • Fiscal year 2020 • EIN 73-0608465

Jan 01, 2020 to Dec 31, 2020 • Filed on May 24, 2021

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

85th percentile

0.20x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.24x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

19th percentile

-3.1%

Higher net margin than 19% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

87th percentile

$206,750

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

91st percentile

31%

Faster asset growth than 91% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

60th percentile

1.6%

Faster revenue growth than 60% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,923,500

Up $452,733 (+31%) from 2019

Net Assets

Up

$1,545,486

Up $86,482 (+5.9%) from 2019

Liabilities

Up

$378,014

Up $366,251 (+3114%) from 2019

Revenue

Up

$1,572,303

Up $25,065 (+1.6%) from 2019

Expenses

Up

$1,620,534

Up $110,242 (+7.3%) from 2019

Net Income

Down

-$48,231

Down $85,177 (-231%) from 2019

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

2020

Assets$1,923,500
Liabilities$378,014
Net Assets$1,545,486

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

2020

Revenue$1,572,303
Expenses$1,620,534
Net Income-$48,231
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 24, 2021
Return Version
2020v4.0
Gross Receipts
$1,859,860
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$1,100,412$1,290,343▲ $189,931
Cash and Non-Interest-Bearing Accounts$210,456$475,730▲ $265,274
Land, Buildings, and Equipment, Net$85,424$82,496▼ $2,928
Savings and Temporary Cash Investments$63,828$35,741▼ $28,087
Intangible Assets-$7,420-
Total Assets$1,475,120$1,923,500▲ $448,380
Other Assets Total$15,000$31,770▲ $16,770
Liabilities
Deferred Revenue$11,763$378,014▲ $366,251
Total Liabilities$11,763$378,014▲ $366,251
Net Assets / Fund Balance
Net Assets With Donor Restrictions$947,350$967,150▲ $19,800
Net Assets Without Donor Restrictions$516,007$578,336▲ $62,329
Total Net Assets Fund Balance$1,463,357$1,545,486▲ $82,129
Total Liabilities and Net Assets / Fund Balance$1,475,120$1,923,500▲ $448,380

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$40,064$308,907$348,971
Land$42,432-$42,432
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael KelseyExec Vice PrFT$193,000$13,750$206,750
Michael KelseyExec Vice President-$193,000$13,750$206,750

Board Members and Trustees

NameTitle
Mike WeeksPresident
Byron YeomanPresident El
Bob DrakePRESIDENT'S
Mike FreyPRESIDENT'S
Rodney TimmNc Vice Pres
Kent TrentmanNe Vice Pres
Darrell ShepherdNw Vice Pres
Other Officersdirectors on WebsiteOther Off/di
Weston GivensPast Preside
Zac PogueSc Vice Pres
Jim DismukesSe Vice Pres
Harold GillenwatersSw Vice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$378,126
Program Service Revenue
$1,026,440
Investment Income
$39,873
Other Revenue
$127,864
Change in Net Assets
$-48,231

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,572,303
Revenue Not Reported on Form 990
$130,360
Total Revenue per Audited Statements
$1,702,663
Total Revenue per Form 990
$1,572,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,257,654
Salaries, Compensation, and Employee Benefits$362,880
Total Fundraising Expense$58,020
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$372,847$18,855$58,020$449,722
Other Salaries and Wages$212,525$70,842-$283,367
Fees for Services Other$163,093--$163,093
Other Expenses$104,594$63,262-$63,262
Other Employee Benefits$36,109$12,036-$48,145
Office Expenses-$35,248-$35,248
Conferences and Meetings-$26,058-$26,058
Payroll Taxes$15,132$5,044-$20,176
Depreciation Depletion-$16,825-$16,825
Travel$11,539$3,846-$15,385
Pension Plan Contributions$8,394$2,798-$11,192
Occupancy-$10,950-$10,950
Insurance-$7,968-$7,968
Advertising$6,489--$6,489
Fees for Services Accounting-$5,700-$5,700
Total Functional Expenses$1,283,082$279,432$58,020$1,620,534

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,741,337
Expenses per Audited Statements$1,620,534
Total Expenses per Form 990$1,620,534
Expenses Not Reported on Form 990$120,803
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$156,399
Fundraising Direct Expenses$120,803
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Range Round Up$144,699$144,699$113,130$31,569
Cattle Drive$11,700$11,700$7,673$4,027
Total Events$156,399$156,399$120,803$35,596
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
2021-05-24
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 11G

Cla alumni expenses 8,775 0 0 oklahoma youth expo (oyo) 154,318 0 0 total 163,093 0 0

Form 990, Part IX, Line 24E

Employee benefits 62,803 0 0 officer salaries 53,775 0 0 ojca convention /pre-show 45,641 0 0 magzine postage 39,863 0 0 reimb to cnty cattle asso 0 0 39,220 beef tent 37,965 0 0 ring service/commissions 20,047 0 0 membership programs 0 0 18,800 payroll taxes 17,499 0 0 travel, auto other 15,385 0 0 dues and subscriptions 0 14,585 0 donations 12,000 0 0 brand registration exp 11,774 0 0 other expense 11,759 0 0 bldg, utilities and maint 10,950 0 0 insurance 7,968 0 0 telephone 6,536 0 0 bank charges and fees 6,267 0 0 professional fees 5,700 0 0 taxes other 0 4,270 0 office supplies 3,842 0 0 scholarships 2,560 0 0 beek check off 513 0 0 total 372,847 18,855 58,020

Financial Statement Notes

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

Direct fundraising exp sch g 120,803

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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt0120803
IRS990/FundraisingGrossIncomeAmt0156399
IRS990/GainOrLossGrp/OtherAmt011387
IRS990/GainOrLossGrp/SecuritiesAmt03903
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt039
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt011387
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0170657
IRS990/GrossReceiptsAmt01859860
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt039
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07968
IRS990/InsuranceGrp/TotalAmt07968
IRS990/IntangibleAssetsGrp/EOYAmt07420
IRS990/InvestmentIncomeGrp/ExclusionAmt024583
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024583
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01100412
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01290343
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0308907
IRS990/LandBldgEquipBasisNetGrp/BOYAmt085424
IRS990/LandBldgEquipBasisNetGrp/EOYAmt082496
IRS990/LandBldgEquipCostOrOtherBssAmt0391403
IRS990/LegalDomicileStateCd0OK
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0166754
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0358126
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/NetAssetsOrFundBalancesBOYAmt01463357
IRS990/NetAssetsOrFundBalancesEOYAmt01545486
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt011387
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt03903
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt015290
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt035596
IRS990/NetUnrlzdGainsLossesInvstAmt0130360
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0516007
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0578336
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt010950
IRS990/OccupancyGrp/TotalAmt010950
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt035248
IRS990/OfficeExpensesGrp/TotalAmt035248
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt015000
IRS990/OtherAssetsTotalGrp/EOYAmt031770
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012036
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036109
IRS990/OtherEmployeeBenefitsGrp/TotalAmt048145
IRS990/OtherExpensesGrp/Desc0OTHER SALARIES
IRS990/OtherExpensesGrp/Desc1PRINTING
IRS990/OtherExpensesGrp/Desc2CONVENTION AND TRADE SHOW
IRS990/OtherExpensesGrp/Desc3PUBLIC RELATIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt063262
IRS990/OtherExpensesGrp/ProgramServicesAmt0188758
IRS990/OtherExpensesGrp/ProgramServicesAmt1163602
IRS990/OtherExpensesGrp/ProgramServicesAmt2104594
IRS990/OtherExpensesGrp/TotalAmt0188758
IRS990/OtherExpensesGrp/TotalAmt1163602
IRS990/OtherExpensesGrp/TotalAmt2104594
IRS990/OtherExpensesGrp/TotalAmt363262
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0722210
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0BEEF TENT
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt059198
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt133070
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt059198
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt133070
IRS990/OtherRevenueTotalAmt092268
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt070842
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0212525
IRS990/OtherSalariesAndWagesGrp/TotalAmt0283367
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05044
IRS990/PayrollTaxesGrp/ProgramServicesAmt015132
IRS990/PayrollTaxesGrp/TotalAmt020176
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02798
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08394
IRS990/PensionPlanContributionsGrp/TotalAmt011192
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/Desc1CLA ALUMNI/OKLA YOUTH EXPO
IRS990/ProgramServiceRevenueGrp/Desc2CONVENTION AND TRADE
IRS990/ProgramServiceRevenueGrp/Desc3BRAND REGISTRATION FEE
IRS990/ProgramServiceRevenueGrp/Desc4OJCA CONVENTION AND PRE-SHOW
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0183669
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1143265
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2106475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt351736
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0506388
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1183669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2143265
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3106475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt451736
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0506388
IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL CONVENTIONS PROVIDE MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0150235
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0195001
IRS990/ProgSrvcAccomActy3Grp/Desc0THE BRAND REGISTATION PROGRAM IS DESIGNED TO PROTECT MEMBER RANCHERS' ASSETS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt011774
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0106475
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER ACTIVITIES TO PROMOTE THE CATTLE INDUSTRY AND ASSOCIATION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0515518
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0764439
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0407531
IRS990/PYInvestmentIncomeAmt046271
IRS990/PYOtherExpensesAmt01185160
IRS990/PYOtherRevenueAmt0187232
IRS990/PYProgramServiceRevenueAmt0906204
IRS990/PYRevenuesLessExpensesAmt036946
IRS990/PYSalariesCompEmpBnftPaidAmt0325132
IRS990/PYTotalExpensesAmt01510292
IRS990/PYTotalRevenueAmt01547238
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-48231
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt020000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0506388
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063828
IRS990/SavingsAndTempCashInvstGrp/EOYAmt035741
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0120803
IRS990ScheduleD/ExpensesSubtotalAmt01620534
IRS990ScheduleD/LandGrp/BookValueAmt042432
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt042432
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0130360
IRS990ScheduleD/OtherExpensesIncludedAmt0120803
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040064
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0308907
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0348971
IRS990ScheduleD/RevenueNotReportedAmt0130360
IRS990ScheduleD/RevenueSubtotalAmt01572303
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING EXP SCH G 120,803
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt082496
IRS990ScheduleD/TotalExpensesPerForm990Amt01620534
IRS990ScheduleD/TotalRevenuePerForm990Amt01572303
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01702663
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01741337
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0120803
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RANGE ROUND UP
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CATTLE DRIVE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0144699
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0156399
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0144699
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0156399
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt035596
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0120803
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0113130
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07673
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0193000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt013750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL KELSEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0206750
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
2020Detailed filing. Detailed filing data is available for this year.$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