Civic Intelligence

Roundup Cowboys Association

990 • Fiscal year 2018 • EIN 75-2601401

Sep 01, 2017 to Aug 31, 2018 • Filed on Mar 06, 2019

1005 Midwestern Parkway EastWichita Falls, TX 76302

(940) 322-0771

Siviq Scores

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

Liabilities / Assets

95th percentile

1.00x

Higher debt load relative to assets than 95% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

0.76x

Higher debt load relative to revenue than 94% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

41st percentile

0.0%

Higher net margin than 41% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$110,824

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 151.2% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

6th percentile

-63%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

35th percentile

-9.0%

Faster revenue growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$55,734

Down $95,990 (-63%) from 2017

Net Assets

Flat

$0

Flat from 2017

Liabilities

Down

$55,734

Down $95,990 (-63%) from 2017

Revenue

Down

$73,292

Down $7,276 (-9.0%) from 2017

Expenses

Down

$73,292

Down $7,276 (-9.0%) from 2017

Net Income

Flat

$0

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $71,436Liabilities 2011: $71,436Net Assets 2011: $02011Assets 2012: $79,427Liabilities 2012: $79,427Net Assets 2012: $02012Assets 2013: $78,750Liabilities 2013: $78,750Net Assets 2013: $02013Assets 2014: $94,790Liabilities 2014: $94,790Net Assets 2014: $02014Assets 2015: $174,652Liabilities 2015: $174,652Net Assets 2015: $02015Assets 2016: $139,650Liabilities 2016: $139,650Net Assets 2016: $02016Assets 2017: $151,724Liabilities 2017: $151,724Net Assets 2017: $02017Assets 2018: $55,734Liabilities 2018: $55,734Net Assets 2018: $02018Assets 2019: $113,540Liabilities 2019: $113,540Net Assets 2019: $02019Assets 2020: $5,198Liabilities 2020: $5,198Net Assets 2020: $02020Assets 2021: $206,858Liabilities 2021: $206,858Net Assets 2021: $02021Assets 2022: $164,837Liabilities 2022: $164,853Net Assets 2022: -$162022Assets 2023: $146,966Liabilities 2023: $146,966Net Assets 2023: $02023Assets 2024: $142,916Liabilities 2024: $142,769Net Assets 2024: $1472024

Highlighted filing

2018

Assets$55,734
Liabilities$55,734
Net Assets$0

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $127,511Expenses 2011: $127,511Net Income 2011: $02011Revenue 2012: $132,666Expenses 2012: $132,666Net Income 2012: $02012Revenue 2013: $122,859Expenses 2013: $122,859Net Income 2013: $02013Revenue 2014: $128,790Expenses 2014: $128,790Net Income 2014: $02014Revenue 2015: $120,211Expenses 2015: $120,211Net Income 2015: $02015Revenue 2016: $99,130Expenses 2016: $99,130Net Income 2016: $02016Revenue 2017: $80,568Expenses 2017: $80,568Net Income 2017: $02017Revenue 2018: $73,292Expenses 2018: $73,292Net Income 2018: $02018Revenue 2019: $61,572Expenses 2019: $61,572Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $45,411Expenses 2021: $45,411Net Income 2021: $02021Revenue 2022: $80,119Expenses 2022: $80,135Net Income 2022: -$162022Revenue 2023: $125,216Expenses 2023: $125,216Net Income 2023: $02023Revenue 2024: $148,460Expenses 2024: $148,313Net Income 2024: $1472024

Highlighted filing

2018

Revenue$73,292
Expenses$73,292
Net Income$0
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Mar 6, 2019
Return Version
2017v2.3
Gross Receipts
$274,406
Mission and Program Overview

Mission

Providing support to other charitable organizations by conducting an annual fundraiser - The Texas Ranch Roundup.

The Roundup provides support to other charitable organizations by conducting an annual fundraiser - The Texas Ranch Roundup.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$92,244$55,632▼ $36,612
Cash and Non-Interest-Bearing Accounts$59,480$102▼ $59,378
Total Assets$151,724$55,734▼ $95,990
Liabilities
Grants Payable$78,183$34,195▼ $43,988
Accounts Payable and Accrued Expenses$73,541$21,539▼ $52,002
Total Liabilities$151,724$55,734▼ $95,990
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$151,724$55,734▼ $95,990
Compensation and Service Providers

Employees

NameTitleOtherTotal
Mike CastlesPresident$110,824$110,824

Board Members and Trustees

NameTitle
Wilson ScalingVice President
Joe Parker JrSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$33,612
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$39,672
All Other Contributions
$33,612
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$73,292
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$73,292--$73,292
Total Functional Expenses$73,292$0$0$73,292
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
North Texas Rehabilitation CenterWichita Falls, TXTax 501(c)(3)Operating expendituresOperating expenditures$45,376
West Texas Boys RanchSan Angelo, TXTax 501(c)(3)Operating expenditures$13,958
West Texas Rehab Center IncAbilene, TXTax 501(c)(3)Operating expendituresOperating expenditures$13,958
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$240,786
Fundraising Direct Expenses$201,114
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Texas Ranch Roundup$240,786$240,786$155,444$85,342
Total Events$240,786$240,786$201,114$39,672
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mike CastlesOfficerOfficer of related organization, North Texas Rehabilitation Center.No-
Wilson ScalingDirectorDirector of related organization, North Texas Rehabilitation Center.No-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The 990 is provided to the organization's governing body at the subsequent meeting after receipt of the return.

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

Conflict of interest questionaires are obtained annually and reviewed for any possible conflicts.

Form 990, Part VI, Section C, line 19

The governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Roundup Cowboys Association
EIN
75-2601401
Phone
9403220771
Address
1005 Midwestern Parkway East, Wichita Falls, TX 76302

Signing Officer

Name
Mike Castles
Title
President
Phone
9403220771
Signed
2019-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Castles
Formed
1995
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
180

Preparer

Firm
Freemon Shapard & Story
Address
807 8th Street 2nd Floor, Wichita Falls, TX 76301-3381
Preparer
Mac Cannedy
Phone
9403224436
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The process that Roundup Cowboys Association uses for the selection of an independent auditor and the oversight activities has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The Roundup Cowboys Association does not believe it holds any uncertain tax positions, therefore, no recognition of uncertain tax positions is reflected in the audited financial statements.

Raw XML Appendix399 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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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0North Texas Rehabilitation Center Inc
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1West Texas Boys Ranch Inc
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Roundup Cowboys Association does not believe it holds any uncertain tax positions, therefore, no recognition of uncertain tax positions is reflected in the audited financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt14601 Hartford St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt210223 Boys Ranch Rd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Wichita Falls
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Abilene
IRS990ScheduleI/RecipientTable/USAddress/CityNm2San Angelo
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Mike Castles
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Officer
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Director of related organization, North Texas Rehabilitation Center.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Officer of related organization, North Texas Rehabilitation Center.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is provided to the organization's governing body at the subsequent meeting after receipt of the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of interest questionaires are obtained annually and reviewed for any possible conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The process that Roundup Cowboys Association uses for the selection of an independent auditor and the oversight activities has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0North Texas Rehabilitation Center
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0North Texas Rehabilitation Center
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0751053631
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Physical rehabilitation for patients.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01005 Midwestern Parkway East
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Wichita Falls
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd076302
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt045376
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0North Texas Rehabilitation Center
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0151724
IRS990/TotalAssetsEOYAmt055734
IRS990/TotalAssetsGrp/BOYAmt0151724
IRS990/TotalAssetsGrp/EOYAmt055734
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt033612
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt073292
IRS990/TotalFunctionalExpensesGrp/TotalAmt073292
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0151724
IRS990/TotalLiabilitiesEOYAmt055734
IRS990/TotalLiabilitiesGrp/BOYAmt0151724
IRS990/TotalLiabilitiesGrp/EOYAmt055734
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt07642
IRS990/TotalProgramServiceExpensesAmt073292
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt039680
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt073292
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0180
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0151724
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055734
IRS990/TotReportableCompRltdOrgAmt0103182
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01005 Midwestern Parkway East
IRS990/USAddress/CityNm0Wichita Falls
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd076302
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mike Castles
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09403220771
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Roundup Cowboys Association
ReturnHeader/Filer/BusinessNameControlTxt0ROUN
ReturnHeader/Filer/EIN0752601401
ReturnHeader/Filer/PhoneNum09403220771
ReturnHeader/Filer/USAddress/AddressLine1Txt01005 Midwestern Parkway East
ReturnHeader/Filer/USAddress/CityNm0Wichita Falls
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076302
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId045925B9C8E8678347848E594A260E8551E7B4D75
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D4A93D08000B3E0A2118566FE62118A70629CD8D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.178.105.162
ReturnHeader/FilingSecurityInformation/IPDt02019-03-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm017:07:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0750706311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Freemon Shapard & Story
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0807 8th Street 2nd Floor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wichita Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0763013381
ReturnHeader/PreparerPersonGrp/PhoneNum09403224436
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mac Cannedy
ReturnHeader/ReturnTs02019-03-08T16:21:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-09-01
ReturnHeader/TaxPeriodEndDt02018-08-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$1.43$0.00$1.48$1.48$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$1.47$0.00$1.25$1.25$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$1.65$0.00$0.80$0.80$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$2.07$0.00$0.45$0.45$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.05$0.00$0.00$0.00$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$1.14$0.00$0.62$0.62$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.56$0.00$0.73$0.73$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$1.52$0.00$0.81$0.81$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$1.40$0.00$0.99$0.99$0.00
2015Summary only. Only limited summary data is available for this year.$1.75$1.75$0.00$1.20$1.20$0.00
2014Summary only. Only limited summary data is available for this year.$0.95$0.95$0.00$1.29$1.29$0.00
2013Summary only. Only limited summary data is available for this year.$0.79$0.79$0.00$1.23$1.23$0.00
2012Summary only. Only limited summary data is available for this year.$0.79$0.79$0.00$1.33$1.33$0.00
2011Summary only. Only limited summary data is available for this year.$0.71$0.71$0.00$1.28$1.28$0.00