Civic Intelligence

Oklahoma Cattlemen'S Foundation Inc

990 • Fiscal year 2013 • EIN 73-1135528

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 04, 2014

2500 Exchange Avenue73108

(405) 235-4391

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

34th percentile

-2.2%

Higher net margin than 34% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

21st percentile

-11%

Faster revenue growth than 21% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Down

$819,805

Down $129,338 (-14%) from 2012

Net Assets

Down

$819,805

Down $7,288 (-0.9%) from 2012

Liabilities

Down

$0

Down $122,050 (-100%) from 2012

Revenue

Down

$25,361

Down $3,000 (-11%) from 2012

Expenses

Down

$25,928

Down $14,042 (-35%) from 2012

Net Income

Up

-$567

Up $11,042 (+95%) from 2012

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: $948,023Liabilities 2011: $108,314Net Assets 2011: $839,7092011Assets 2012: $949,143Liabilities 2012: $122,050Net Assets 2012: $827,0932012Assets 2013: $819,805Liabilities 2013: $0Net Assets 2013: $819,8052013Assets 2014: $870,852Liabilities 2014: $0Net Assets 2014: $870,8522014Assets 2015: $861,010Liabilities 2015: $0Net Assets 2015: $861,0102015Assets 2016: $960,829Liabilities 2016: $0Net Assets 2016: $960,8292016Assets 2017: $1,124,756Liabilities 2017: $0Net Assets 2017: $1,124,7562017Assets 2018: $1,043,310Liabilities 2018: $0Net Assets 2018: $1,043,3102018Assets 2019: $1,261,920Liabilities 2019: $0Net Assets 2019: $1,261,9202019Assets 2020: $1,381,270Liabilities 2020: $31,770Net Assets 2020: $1,349,5002020Assets 2021: $1,636,654Liabilities 2021: $0Net Assets 2021: $1,636,6542021Assets 2022: $1,424,864Liabilities 2022: $0Net Assets 2022: $1,424,8642022Assets 2023: $1,754,143Liabilities 2023: $254,528Net Assets 2023: $1,499,6152023Assets 2024: $1,676,898Liabilities 2024: $192,626Net Assets 2024: $1,484,2722024

Highlighted filing

2013

Assets$819,805
Liabilities$0
Net Assets$819,805

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $25,065Expenses 2011: $35,323Net Income 2011: -$10,2582011Revenue 2012: $28,361Expenses 2012: $39,970Net Income 2012: -$11,6092012Revenue 2013: $25,361Expenses 2013: $25,928Net Income 2013: -$5672013Revenue 2014: $94,239Expenses 2014: $34,864Net Income 2014: $59,3752014Revenue 2015: $179,676Expenses 2015: $95,956Net Income 2015: $83,7202015Revenue 2016: $149,572Expenses 2016: $91,163Net Income 2016: $58,4092016Revenue 2017: $1,480,542Expenses 2017: $1,394,056Net Income 2017: $86,4862017Revenue 2018: $621,900Expenses 2018: $614,386Net Income 2018: $7,5142018Revenue 2019: $223,007Expenses 2019: $121,124Net Income 2019: $101,8832019Revenue 2020: $67,485Expenses 2020: $74,986Net Income 2020: -$7,5012020Revenue 2021: $328,399Expenses 2021: $81,797Net Income 2021: $246,6022021Revenue 2022: $216,035Expenses 2022: $102,008Net Income 2022: $114,0272022Revenue 2023: $210,282Expenses 2023: $225,714Net Income 2023: -$15,4322023Revenue 2024: $472,320Expenses 2024: $509,528Net Income 2024: -$37,2082024

Highlighted filing

2013

Revenue$25,361
Expenses$25,928
Net Income-$567
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 4, 2014
Return Version
2013v3.0
Gross Receipts
$25,361
Mission and Program Overview

Mission

Education and scientific research for the cattle industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$827,093$819,805▼ $7,288
Savings and Temporary Cash Investments$480,033$385,000▼ $95,033
Cash and Non-Interest-Bearing Accounts$367,522$384,905▲ $17,383
Investments in Publicly Traded Securities$101,588$49,900▼ $51,688
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$949,143$819,805▼ $129,338
Liabilities
Other Liabilities$122,050--
Total Liabilities$122,050$0▼ $122,050
Net Assets / Fund Balance
Total Net Assets Fund Balance$827,093$819,805▼ $7,288
Total Liabilities and Net Assets / Fund Balance$949,143$819,805▼ $129,338
Compensation and Service Providers

Board Members and Trustees

NameTitle
Terry ForstImmediate Past President
Mike BrooksPAST PRESIDENTS' COUNCIL
Ray KimseyPAST PRESIDENTS' COUNCIL
Mike FreyPresident
Robert HughesPresident-elect
Byron YeomanNc District Vice President
Mike ArmitageNe District Vice President
Weston GivensNw District Vice President
Bobby JonesSc District Vice President
Mike WeeksSe District Vice President
Charlie SwansonSw District Vice President
Revenue and Support

Revenue Composition

Contributions and Grants
$15,955
Program Service Revenue
$0
Investment Income
$9,406
Other Revenue
$0
All Other Contributions
$15,955
Change in Net Assets
$-567

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,361
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$25,361
Total Revenue per Form 990
$25,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,928
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$3,931-$3,931
Fees for Services Accounting-$3,600-$3,600
Other Expenses$1,886--$1,886
All Other Expenses$1,351--$1,351
Office Expenses-$285-$285
Total Functional Expenses$18,112$7,816$0$25,928

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$25,928
Total Expenses per Audited Statements$25,928
Total Expenses per Form 990$25,928
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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 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, Part VI, Section B, Line 11

Executive director reviews the 990 prior to signing and then presents the copy to the governing body for their comments

Form 990, Part VI, Section B, Line 12C

To ensure the ocf operates in a manner consistent 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 indrectly, through business, investment, or family with an entity that would have potential as a conflict of interest.

Form 990, Part VI, Section B, Line 15

Officers do not receive compensation. The board approves an annual management fee paid to the supported organization for services performed by officers and personnel compensated by the oklahoma cattleman's association.

Form 990, Part VI, Section C, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

EIN
73-1135528
Phone
4052354391

Signing Officer

Name
Michael Kelsey
Title
Executive Vice President
Phone
4052354391
Signed
2014-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Kelsey
Formed
1979
Legal Domicile
Ok
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Preparer
Stacey Vascellaro
Phone
4052721040
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Adjustment made to unrestricted net assets for change in basis of presentation. Previously adjusted investments for unrealized gains and losses. Changed to be reported at cost. -6,721.

FORM 990, PART XII, LINE 1:

MODIFIED CASH BASIS

Raw XML AppendixShowing 400 of 425 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt10SE DISTRICT VICE PRESIDENT
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt025928
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt025361
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt025928
IRS990ScheduleD/TotalRevenuePerForm990Amt025361
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt025361
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt025928
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR REVIEWS THE 990 PRIOR TO SIGNING AND THEN PRESENTS THE COPY TO THE GOVERNING BODY FOR THEIR COMMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO ENSURE THE OCF OPERATES IN A MANNER CONSISTENT 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 INDRECTLY, THROUGH BUSINESS, INVESTMENT, OR FAMILY WITH AN ENTITY THAT WOULD HAVE POTENTIAL AS A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS DO NOT RECEIVE COMPENSATION. THE BOARD APPROVES AN ANNUAL MANAGEMENT FEE PAID TO THE SUPPORTED ORGANIZATION FOR SERVICES PERFORMED BY OFFICERS AND PERSONNEL COMPENSATED BY THE OKLAHOMA CATTLEMAN'S ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADJUSTMENT MADE TO UNRESTRICTED NET ASSETS FOR CHANGE IN BASIS OF PRESENTATION. PREVIOUSLY ADJUSTED INVESTMENTS FOR UNREALIZED GAINS AND LOSSES. CHANGED TO BE REPORTED AT COST. -6,721.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10OKLAHOMA CATTLEMENS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0730608465
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CATTLE INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine102500 EXCHANGE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0OKLAHOMA CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0OK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode073148
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt010000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt14355
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2122050
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0MANAGEMENT ESTIMATE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACCOUNTING RECORDS-CONT COLLECTED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ACCOUNTING RECORDS-PAYMENT OF AP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10OKLAHOMA CATTLEMEN'S ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11OKLAHOMA CATTLEMEN'S ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine12OKLAHOMA CATTLEMEN'S ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1S
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2P
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0949143
IRS990/TotalAssetsEOYAmt0819805
IRS990/TotalAssetsGrp/BOYAmt0949143
IRS990/TotalAssetsGrp/EOYAmt0819805
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015955
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07816
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt018112
IRS990/TotalFunctionalExpensesGrp/TotalAmt025928
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122050
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0122050
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0827093
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0819805
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0276
IRS990/TotalProgramServiceExpensesAmt018112
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt09406
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt025361
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0949143
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0819805
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd01
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102500 EXCHANGE AVENUE
IRS990/USAddress/City0OKLAHOMA CITY
IRS990/USAddress/State0OK
IRS990/USAddress/ZIPCode073108
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
IRS990/WrittenPolicyOrProcedureInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.68$0.19$1.48$0.47$0.51$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.75$0.25$1.50$0.21$0.23$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.22$0.10$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.33$0.08$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.03$1.35$0.07$0.07$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.22$0.12$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.62$0.61$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$1.48$1.39$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.15$0.09$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.18$0.10$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.09$0.03$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.03$0.03$0.00
2012Summary only. Only limited summary data is available for this year.$0.95$0.12$0.83$0.03$0.04$0.01
2011Summary only. Only limited summary data is available for this year.$0.95$0.11$0.84$0.03$0.04$0.01