Civic Intelligence

Junior Beefmaster Breeders Association

990EZ • Fiscal year 2020 • EIN 74-2290107

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 10, 2021

118 W Bandera RoadBoerne, TX 78006

(210) 732-3132

Siviq Scores

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

Liabilities / Assets

81st percentile

0.04x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.04x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

32nd percentile

2.4%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

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

Asset Growth

10th percentile

-15%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

28th percentile

-13%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Down

$113,102

Down $20,496 (-15%) from 2019

Net Assets

Down

$108,206

Down $12,963 (-11%) from 2019

Liabilities

Down

$4,896

Down $7,533 (-61%) from 2019

Revenue

Down

$127,230

Down $18,498 (-13%) from 2019

Expenses

Up

$124,167

Up $2,224 (+1.8%) from 2019

Net Income

Down

$3,063

Down $20,722 (-87%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $89,935Liabilities 2011: $9,3822011Assets 2012: $74,142Liabilities 2012: $10,341Net Assets 2012: $63,8012012Assets 2013: $95,803Liabilities 2013: $16,353Net Assets 2013: $79,4502013Assets 2014: $128,817Liabilities 2014: $27,452Net Assets 2014: $101,3652014Assets 2015: $120,602Liabilities 2015: $8,834Net Assets 2015: $111,7682015Assets 2016: $159,797Liabilities 2016: $29,544Net Assets 2016: $130,2532016Assets 2017: $169,541Liabilities 2017: $7,764Net Assets 2017: $161,7772017Assets 2018: $114,058Liabilities 2018: $17,001Net Assets 2018: $97,0572018Assets 2019: $133,598Liabilities 2019: $12,429Net Assets 2019: $121,1692019Assets 2020: $113,102Liabilities 2020: $4,896Net Assets 2020: $108,2062020Assets 2021: $123,551Liabilities 2021: $2,020Net Assets 2021: $121,5312021Assets 2022: $228,160Liabilities 2022: $50,445Net Assets 2022: $177,7152022Assets 2023: $172,133Liabilities 2023: $0Net Assets 2023: $172,1332023Assets 2024: $145,643Liabilities 2024: $17,080Net Assets 2024: $128,5632024

Highlighted filing

2020

Assets$113,102
Liabilities$4,896
Net Assets$108,206

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $92,406Expenses 2011: $85,017Net Income 2011: $7,3892011Revenue 2012: $86,132Expenses 2012: $94,358Net Income 2012: -$8,2262012Revenue 2013: $106,149Expenses 2013: $90,500Net Income 2013: $15,6492013Revenue 2014: $113,928Expenses 2014: $91,729Net Income 2014: $22,1992014Revenue 2015: $119,882Expenses 2015: $106,911Net Income 2015: $12,9712015Revenue 2016: $107,554Expenses 2016: $89,069Net Income 2016: $18,4852016Revenue 2017: $101,507Expenses 2017: $69,983Net Income 2017: $31,5242017Revenue 2018: $110,756Expenses 2018: $175,476Net Income 2018: -$64,7202018Revenue 2019: $145,728Expenses 2019: $121,943Net Income 2019: $23,7852019Revenue 2020: $127,230Expenses 2020: $124,167Net Income 2020: $3,0632020Revenue 2021: $197,691Expenses 2021: $184,365Net Income 2021: $13,3262021Revenue 2022: $261,623Expenses 2022: $205,439Net Income 2022: $56,1842022Revenue 2023: $224,609Expenses 2023: $230,442Net Income 2023: -$5,8332023Revenue 2024: $212,084Expenses 2024: $255,654Net Income 2024: -$43,5702024

Highlighted filing

2020

Revenue$127,230
Expenses$124,167
Net Income$3,063
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.1
Gross Receipts
$142,892
Mission and Program Overview

Mission

Educate youth members and improve the beefmaster breed.

Program Services

DescriptionGrantsExpenses
EXPENSES INCURRED ARE FOR THE IMPROVEMENT OF THE BEEFMASTER BREED OF CATTLE. SEE SCHEDULE O FOR CONTINUATION.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
HUDSON HAMDirector-$0--
BREYANA ROBINSONDirector-$0--
LUKAS MAZACDirector-$0--
COLBY MULLINSDirector-$0--
CAEDEN SCHERERDirector-$0--
GRACEY LEOPOLDDirector-$0--
KOLTON BRADYDirector-$0--
GARRETT MELNARDirector-$0--
TRAVIS GLASERDirector-$0--
BRAYLEE COWANDirector-$0--
JACOB KOLWESDirector-$0--
MACKENZIE LEEDirector-$0--
Filing and Contact Details

Filer

Filer Name
Junior Beefmaster Breeders Association
EIN
74-2290107
Phone
2107323132
Address
118 W BANDERA ROAD, BOERNE, TX 78006

Signing Officer

Name
Collin R Osbourn
Title
Executive Vice President
Phone
2107323132
Signed
2021-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Randy Walker & Co
Address
7800 IH 10 WEST STE 505, SAN ANTONIO, TX 78230
Preparer
Randy L Walker CPA
Phone
2103669430
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: other income. Amount: 21,269.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: scholarships. Grantee name: $500 scholarships paid to 4 recipients. Property description: $500 scholarships paid to 4 recipients. Date of gift: 10/07/20. Amount given: 2,000.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: advertising. Amount: 85. Description: bank fees. Amount: 278. Description: certificates. Amount: 9,000. Description: director expenses - leadership. Amount: 3,630. Description: national convention & show expenses. Amount: 24,131. Description: travel. Amount: 279. Description: association dues. Amount: 300. Description: national convention & show awards. Amount: 28,167. Description: national convention & show printing & supplies. Amount: 35,492. Description: national heifer & other show premiums. Amount: 3,284. Description: meeting expenses. Amount: 702. Description: miscellaneous expenses. Amount: 1,026. Description: promotional items. Amount: 3,896. Description: office supplies. Amount: 4,075. Description: merchant fees. Amount: 2,753. Description: sales tax. Amount: 52. Total to form 990-ez, line 16: 117,150.

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

Junior beefmaster breeders association 118 w bandera road boerne, tx 78006 employer identification number: 74-2290107 for the year-ended december 31, 2020 junior beefmaster breeders association is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

Form 990-ez, Part II, Line 24 - Other Assets

Description: accounts receivable. Beg. Of year amount: 4,688. End of year amount: 3,701.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: other payables. Beg. Of year amount: 2,380. End of year amount: 4,336. Description: deferred income. Beg. Of year amount: 0. End of year amount: 560.

Form 990-ez, Part III, Line 28

Services include an annual convention held for its members and regional and national cattle shows to promote the breed.

Raw XML Appendix209 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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IRS990EZ/OtherExpensesTotalAmt0117150
IRS990EZ/OtherRevenueTotalAmt021269
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATE YOUTH MEMBERS AND IMPROVE THE BEEFMASTER BREED.
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IRS990EZ/WebsiteAddressTxt0WWW.BEEFMASTERS.ORG/JUNIORS.PHP
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/ExplanationIfNoTxt0THE ORGANIZATION CONDUCTED A FUNDRAISING RAFFLE IN 2020.
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt015662
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt027670
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt027670
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt012008
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IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0BADGER CPA
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt016170 JONES MALTSBERGER RD SUITE 20
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SAN ANTONIO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0TX
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd078247
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OTHER INCOME. AMOUNT: 21,269.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: SCHOLARSHIPS. GRANTEE NAME: $500 SCHOLARSHIPS PAID TO 4 RECIPIENTS. PROPERTY DESCRIPTION: $500 SCHOLARSHIPS PAID TO 4 RECIPIENTS. DATE OF GIFT: 10/07/20. AMOUNT GIVEN: 2,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ADVERTISING. AMOUNT: 85. DESCRIPTION: BANK FEES. AMOUNT: 278. DESCRIPTION: CERTIFICATES. AMOUNT: 9,000. DESCRIPTION: DIRECTOR EXPENSES - LEADERSHIP. AMOUNT: 3,630. DESCRIPTION: NATIONAL CONVENTION & SHOW EXPENSES. AMOUNT: 24,131. DESCRIPTION: TRAVEL. AMOUNT: 279. DESCRIPTION: ASSOCIATION DUES. AMOUNT: 300. DESCRIPTION: NATIONAL CONVENTION & SHOW AWARDS. AMOUNT: 28,167. DESCRIPTION: NATIONAL CONVENTION & SHOW PRINTING & SUPPLIES. AMOUNT: 35,492. DESCRIPTION: NATIONAL HEIFER & OTHER SHOW PREMIUMS. AMOUNT: 3,284. DESCRIPTION: MEETING EXPENSES. AMOUNT: 702. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 1,026. DESCRIPTION: PROMOTIONAL ITEMS. AMOUNT: 3,896. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 4,075. DESCRIPTION: MERCHANT FEES. AMOUNT: 2,753. DESCRIPTION: SALES TAX. AMOUNT: 52. TOTAL TO FORM 990-EZ, LINE 16: 117,150.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JUNIOR BEEFMASTER BREEDERS ASSOCIATION 118 W BANDERA ROAD BOERNE, TX 78006 EMPLOYER IDENTIFICATION NUMBER: 74-2290107 FOR THE YEAR-ENDED DECEMBER 31, 2020 JUNIOR BEEFMASTER BREEDERS ASSOCIATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 4,688. END OF YEAR AMOUNT: 3,701.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: OTHER PAYABLES. BEG. OF YEAR AMOUNT: 2,380. END OF YEAR AMOUNT: 4,336. DESCRIPTION: DEFERRED INCOME. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 560.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SERVICES INCLUDE AN ANNUAL CONVENTION HELD FOR ITS MEMBERS AND REGIONAL AND NATIONAL CATTLE SHOWS TO PROMOTE THE BREED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 28
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0COLLIN R OSBOURN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02107323132
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUNIOR BEEFMASTER BREEDERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0JUNI
ReturnHeader/Filer/EIN0742290107
ReturnHeader/Filer/PhoneNum02107323132
ReturnHeader/Filer/USAddress/AddressLine1Txt0118 W BANDERA ROAD
ReturnHeader/Filer/USAddress/CityNm0BOERNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078006
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203992693
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RANDY WALKER & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07800 IH 10 WEST STE 505
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN ANTONIO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078230
ReturnHeader/PreparerPersonGrp/PhoneNum02103669430
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDY L WALKER CPA
ReturnHeader/ReturnTs02021-11-11T11:33:27-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0COLLIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OSBOURN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.17$1.29$2.12$2.56$0.44
2023Summary only. Only limited summary data is available for this year.$1.72$0.00$1.72$2.25$2.30$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.50$1.78$2.62$2.05$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.02$1.22$1.98$1.84$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.13$0.05$1.08$1.27$1.24$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.12$1.21$1.46$1.22$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.17$0.97$1.11$1.75$0.65
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.08$1.62$1.02$0.70$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.60$0.30$1.30$1.08$0.89$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.09$1.12$1.20$1.07$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.27$1.01$1.14$0.92$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.16$0.79$1.06$0.91$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.10$0.64$0.86$0.94$0.08
2011Summary only. Only limited summary data is available for this year.$0.90$0.09$0.92$0.85$0.07