Civic Intelligence

Beefmaster Breeders United

EIN 74-1457036 • 501(c)5 • Bryan, TX

View Organization Page

Profile

To enhance breeders' ability to raise and promote cattle

3833 South Texas Avenue 200Bryan, TX 77802

www.beefmasters.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.22x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.20x

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

18th percentile

-5.3%

Higher net margin than 18% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

32nd percentile

0.9%

Faster asset growth than 32% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

11th percentile

-8.2%

Faster revenue growth than 11% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$1,485,135

Up $59,191 (+4.2%) from 2023

Liabilities

Up

$321,439

Up $138,348 (+76%) from 2023

Net Assets

Down

$1,163,696

Down $79,157 (-6.4%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin18th percentile

Revenue

Down

$1,568,051

Down $90,502 (-5.5%) from 2023

Expenses

Down

$1,650,835

Down $8,742 (-0.5%) from 2023

Net Income

Down

-$82,784

Down $81,760 (-7984%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $628,636Liabilities 2011: $109,931Net Assets 2011: $518,7052011Assets 2012: $702,723Liabilities 2012: $141,216Net Assets 2012: $561,5072012Assets 2013: $683,043Liabilities 2013: $93,395Net Assets 2013: $589,6482013Assets 2014: $794,573Liabilities 2014: $173,627Net Assets 2014: $620,9462014Assets 2015: $801,501Liabilities 2015: $119,629Net Assets 2015: $681,8722015Assets 2016: $881,497Liabilities 2016: $197,434Net Assets 2016: $684,0632016Assets 2017: $1,357,448Liabilities 2017: $712,474Net Assets 2017: $644,9742017Assets 2018: $1,240,756Liabilities 2018: $703,664Net Assets 2018: $537,0922018Assets 2019: $1,301,036Liabilities 2019: $644,101Net Assets 2019: $656,9352019Assets 2020: $1,477,253Liabilities 2020: $667,098Net Assets 2020: $810,1552020Assets 2021: $1,655,396Liabilities 2021: $690,751Net Assets 2021: $964,6452021Assets 2022: $1,458,621Liabilities 2022: $309,924Net Assets 2022: $1,148,6972022Assets 2023: $1,425,944Liabilities 2023: $183,091Net Assets 2023: $1,242,8532023Assets 2024: $1,485,135Liabilities 2024: $321,439Net Assets 2024: $1,163,6962024

Highlighted filing

2024

Assets$1,485,135
Liabilities$321,439
Net Assets$1,163,696
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $987,5672011Expenses 2012: $863,3192012Expenses 2013: $907,6992013Revenue 2014: $1,007,245Expenses 2014: $929,503Net Income 2014: $77,7422014Revenue 2015: $1,095,063Expenses 2015: $1,034,137Net Income 2015: $60,9262015Revenue 2016: $1,285,179Expenses 2016: $1,282,988Net Income 2016: $2,1912016Revenue 2017: $1,334,930Expenses 2017: $1,374,019Net Income 2017: -$39,0892017Revenue 2018: $1,305,227Expenses 2018: $1,413,109Net Income 2018: -$107,8822018Revenue 2019: $1,399,940Expenses 2019: $1,280,097Net Income 2019: $119,8432019Revenue 2020: $1,645,405Expenses 2020: $1,465,641Net Income 2020: $179,7642020Revenue 2021: $1,622,517Expenses 2021: $1,487,397Net Income 2021: $135,1202021Revenue 2022: $1,859,540Expenses 2022: $1,674,830Net Income 2022: $184,7102022Revenue 2023: $1,658,553Expenses 2023: $1,659,577Net Income 2023: -$1,0242023Revenue 2024: $1,568,051Expenses 2024: $1,650,835Net Income 2024: -$82,7842024

Highlighted filing

2024

Revenue$1,568,051
Expenses$1,650,835
Net Income-$82,784
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,485,135
Liabilities
$321,439
Net assets
$1,163,696
Revenue
$1,568,051
Expenses
$1,650,835
Net income
-$82,784
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.49$0.32$1.16$1.57$1.65$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.18$1.24$1.66$1.66$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.31$1.15$1.86$1.67$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.69$0.96$1.62$1.49$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.67$0.81$1.65$1.47$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.64$0.66$1.40$1.28$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.70$0.54$1.31$1.41$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.71$0.64$1.33$1.37$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.20$0.68$1.29$1.28$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.12$0.68$1.10$1.03$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.17$0.62$1.01$0.93$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.09$0.59$0.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.14$0.56$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.11$0.52$0.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$1,724,562
Mission and Program Overview

Mission

To enhance breeders' ability to raise and promote cattle

Improve the beefmaster breed

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$795,334$837,022▲ $41,688
Investments Program Related$244,062$227,425▼ $16,637
Accounts Receivable$68,816$163,420▲ $94,604
Cash and Non-Interest-Bearing Accounts$51,986$70,445▲ $18,459
Land, Buildings, and Equipment, Net$105,404$61,363▼ $44,041
Prepaid Expenses and Deferred Charges$45,739$32,126▼ $13,613
Total Assets$1,425,944$1,485,135▲ $59,191
Other Assets Total$114,603$93,334▼ $21,269
Liabilities
Accounts Payable and Accrued Expenses$55,204$174,597▲ $119,393
Deferred Revenue$47,174$116,938▲ $69,764
Other Liabilities$80,713$29,904▼ $50,809
Total Liabilities$183,091$321,439▲ $138,348
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,236,964$1,163,696▼ $73,268
Net Assets With Donor Restrictions$5,889$0▼ $5,889
Total Net Assets Fund Balance$1,242,853$1,163,696▼ $79,157
Total Liabilities and Net Assets / Fund Balance$1,425,944$1,485,135▲ $59,191

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,949$190,428$213,377
Other Land Buildings$38,414$166,583$204,997
Leasehold Improvements$0$7,270$7,270
Investment Program Related Org$227,425--
Other Assets Org$4,154--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Dr Lance BauerExecutive Vice Pres (as of 8/15/24)FT$111,122$111,122
Dr Joe W MaskExecutive Vice Pres (1/1/24-8/14/24))FT$89,810$89,810

Board Members and Trustees

NameTitle
Trey SchererPresident
Mike MossVice President
Bill WilsonDirector
Charlie BradburyDirector
Chris ChickDirector
Clark JonesDirector
Clay HowellDirector
Debbie CheathamDirector
Jared StricklinDirector
John EvangeloDirector
Judy LongDirector
Lauren LyssyDirector
Randy MasonDirector
Ruben GutierrezDirector
Derek ThompsonEx-officio
Cindy EmmonsSecretary
Ray WaltherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,502,877
Investment Income
$2,226
Other Revenue
$62,948
Change in Net Assets
$-82,784

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,568,051
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$39,462
Total Revenue per Audited Statements
$1,607,513
Total Revenue per Form 990
$1,568,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,015,155
Salaries, Compensation, and Employee Benefits$635,680
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$339,899
Advertising---$208,471
Current Officers, Directors, Trustees, and Key Employees---$200,931
Fees for Services Other---$108,796
Office Expenses---$88,861
Travel---$80,036
Insurance---$51,729
Occupancy---$51,455
Payroll Taxes---$43,516
Depreciation Depletion---$35,830
Pension Plan Contributions---$28,251
Other Employee Benefits---$23,083
Conferences and Meetings---$21,231
Other Expenses---$17,270
Information Technology---$7,413
Interest---$453
Total Functional Expenses$0$0$0$1,650,835

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,650,835
Total Expenses per Audited Statements$1,650,835
Total Expenses per Form 990$1,650,835
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$156,511
Fundraising Gross Income$138,030
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$138,030$138,030$156,511$-18,481
Total Events$138,030$138,030$156,511$-18,481
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$29,904
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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 11B

“The executive vice president reviews the form 990 before filing.”

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

“A copy of the conflict of interest policy is provided to officers and directors to be read, signed and returned annually.”

Form 990, Part VI, Section B, Line 15A

“The board reviews and approves the salary for the executive vice president [evp] and compares the amount to similar organizations. The board reviews the evp's compensation every year in december.”

Form 990, Part VI, Section C, Line 19

“The documents are available upon request. The financial statements are presented to members at quarterly meetings.”

Filing and Contact Details

Filer

Filer Name
Beefmaster Breeders United
EIN
74-1457036
Phone
2107323132
Address
3833 SOUTH TEXAS AVENUE 200, BRYAN, TX 77802

Signing Officer

Name
Lance Bauer Phd
Title
Executive Vice President
Phone
2107323132
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lance Bauer Phd
Formed
1961
Legal Domicile
TX
Voting Board Members
17
Independent Board Members
17
Employees
18
Volunteers
250

Preparer

Firm
Calvetti Ferguson
Address
250 W NOTTINGHAM DR SUITE 100, SAN ANTONIO, TX 78209
Preparer
Kimiko Baca
Phone
2105363200
Supplemental Narrative

Additional Explanations

Section 1.263(A)-1(F) De Minimis Safe Harbor Election

“Beefmaster breeders united 3833 south texas ave 200 bryan, tx 77802 employer identification number: 74-1457036 for the year ending december 31, 2024 beefmaster breeders united is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).”

Form 990, Part XII, Line 2C

“The organization's process for assuming responsibility for oversight of the audit, review, or compilation of its financial statements and the selection of an independent auditor have not changed from the previous year.”

Financial Statement Notes

PART X, LINE 2:

“The organization is a nonprofit corporation as described in section 501(c)(5) of the internal revenue code (the "code"), as outlined in a letter dated september 24, 1962, and is therefore exempt from federal income tax on related income pursuant to section 501(a) of the code. The financial accounting standards board ("fasb") accounting standards codification ("asc") 740-10 accounting for uncertainty in income taxes requires the recognition of the tax benefit associated with tax positions taken for tax return purposes when it is more-likely-than-not that the position will be sustained. The organization's management believes that it has appropriate support for any tax positions taken, and that it has no material uncertain tax positions. Accordingly, it does not recognize any related liability. For the years ended december 31, 2024 and 2023, the organization did not recognize any interest or penalties. As of december 31, 2024, the organization's tax returns from 2021 to present remain open to potential examination by relevant authorities.”

Raw XML AppendixShowing 400 of 526 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0200931
IRS990/CompensationFromOtherSrcsInd00
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01568051
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt035830
IRS990/Desc0COSTS INCURRED BY BEEFMASTER BREEDERS UNITED [BBU] ARE FOR THE PRINCIPLE PURPOSE OF IMPROVING THE BEEFMASTER BREED OF CATTLE. SERVICES INCLUDE CATTLE CERTIFICATION, CLASSIFICATION, TRANSFERS AND OTHER MISCELLANEOUS PROGRAMS.
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IRS990/Form990PartVIISectionAGrp/PersonNm17DR LANCE BAUER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EX-OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE VICE PRES (AS OF 8/15/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE VICE PRES (1/1/24-8/14/24))
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt0156511
IRS990/FundraisingGrossIncomeAmt0138030
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01724562
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt07413
IRS990/InsuranceGrp/TotalAmt051729
IRS990/InterestGrp/TotalAmt0453
IRS990/InvestmentIncomeGrp/ExclusionAmt02226
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02226
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0244062
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0227425
IRS990/IRPDocumentCnt07
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0105404
IRS990/LandBldgEquipBasisNetGrp/EOYAmt061363
IRS990/LandBldgEquipCostOrOtherBssAmt0425644
IRS990/LegalDomicileStateCd0TX
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ENHANCE BREEDERS' ABILITY TO RAISE AND PROMOTE CATTLE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01242853
IRS990/NetAssetsOrFundBalancesEOYAmt01163696
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-18481
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-18481
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt039462
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01236964
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01163696
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt051455
IRS990/OfficeExpensesGrp/TotalAmt088861
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0114603
IRS990/OtherAssetsTotalGrp/EOYAmt093334
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023083
IRS990/OtherExpensesGrp/Desc0MEMBERS SERVICES
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2POSTAGE
IRS990/OtherExpensesGrp/TotalAmt0320908
IRS990/OtherExpensesGrp/TotalAmt122702
IRS990/OtherExpensesGrp/TotalAmt217270
IRS990/OtherLiabilitiesGrp/BOYAmt080713
IRS990/OtherLiabilitiesGrp/EOYAmt029904
IRS990/OtherRevenueMiscGrp/BusinessCd0110000
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IRS990/OtherRevenueMiscGrp/Desc0BEEFMASTER CATTLEMEN L
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt130976
IRS990/OtherRevenueTotalAmt081429
IRS990/OtherSalariesAndWagesGrp/TotalAmt0339899
IRS990/OtherWebsiteInd0X
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IRS990/PayrollTaxesGrp/TotalAmt043516
IRS990/PensionPlanContributionsGrp/TotalAmt028251
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt045739
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032126
IRS990/PrincipalOfficerNm0LANCE BAUER PHD
IRS990/PriorPeriodAdjustmentsAmt0-35835
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0CERTIFICATES AND TRANS
IRS990/ProgramServiceRevenueGrp/Desc1DNA TYPING
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc3REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc4OTHER PROGRAM REVENUE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1368907
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2291386
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3140977
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt491913
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt491913
IRS990/ProgSrvcAccomActy2Grp/Desc0THE BBU HAS 4,400 MEMBERS. THE OFFICIAL MAGAZINE OF THE ORGANIZATION IS THE BEEFMASTER COWMAN.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYOtherRevenueAmt0264627
IRS990/PYProgramServiceRevenueAmt01393926
IRS990/PYRevenuesLessExpensesAmt0-1024
IRS990/PYSalariesCompEmpBnftPaidAmt0622970
IRS990/PYTotalExpensesAmt01659577
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01658553
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IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt022949
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0190428
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0213377
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01650835
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0227425
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0LIMITED PARTNERSHIP INVESTMENT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07270
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07270
IRS990ScheduleD/NetUnrealizedGainsInvstAmt039462
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt063971
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt125209
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt24154
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER RECEIVABLES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2FINANCE LEASE RIGHT-OF-USE ASSETS - NET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038414
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0166583
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0204997
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029904
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATION
IRS990ScheduleD/RevenueNotReportedAmt039462
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01568051
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (THE "CODE"), AS OUTLINED IN A LETTER DATED SEPTEMBER 24, 1962, AND IS THEREFORE EXEMPT FROM FEDERAL INCOME TAX ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES REQUIRES THE RECOGNITION OF THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION'S MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS. ACCORDINGLY, IT DOES NOT RECOGNIZE ANY RELATED LIABILITY. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES. AS OF DECEMBER 31, 2024, THE ORGANIZATION'S TAX RETURNS FROM 2021 TO PRESENT REMAIN OPEN TO POTENTIAL EXAMINATION BY RELEVANT AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt093334
IRS990ScheduleD/TotalBookValueProgramRltdAmt0227425
IRS990ScheduleD/TotalExpensesPerForm990Amt01650835
IRS990ScheduleD/TotalLiabilityAmt029904
IRS990ScheduleD/TotalRevenuePerForm990Amt01568051
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01607513
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01650835
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0156511

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