Civic Intelligence

Working Ranch Cowboys Association

990 • Fiscal year 2019 • EIN 75-2632691

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

408 SW 7th AveAmarillo, TX 79101

(806) 374-9722

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

19th percentile

-9.0%

Higher net margin than 19% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$431,409

Down $102,709 (-19%) from 2018

Net Assets

Down

$419,454

Down $100,088 (-19%) from 2018

Liabilities

Down

$11,955

Down $2,621 (-18%) from 2018

Revenue

Down

$1,110,186

Down $208,524 (-16%) from 2018

Expenses

Up

$1,210,274

Up $61,303 (+5.3%) from 2018

Net Income

Down

-$100,088

Down $269,827 (-159%) from 2018

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 2010: $353,354Liabilities 2010: $19,692Net Assets 2010: $333,6622010Assets 2011: $415,299Liabilities 2011: $7,378Net Assets 2011: $407,9212011Assets 2012: $453,898Liabilities 2012: $12,517Net Assets 2012: $441,3812012Assets 2013: $357,165Liabilities 2013: $12,395Net Assets 2013: $344,7702013Assets 2014: $341,812Liabilities 2014: $20,002Net Assets 2014: $321,8102014Assets 2015: $208,407Liabilities 2015: $0Net Assets 2015: $208,4072015Assets 2016: $262,851Liabilities 2016: $3,049Net Assets 2016: $259,8022016Assets 2017: $372,938Liabilities 2017: $23,135Net Assets 2017: $349,8032017Assets 2018: $534,118Liabilities 2018: $14,576Net Assets 2018: $519,5422018Assets 2019: $431,409Liabilities 2019: $11,955Net Assets 2019: $419,4542019Assets 2020: $567,481Liabilities 2020: $64,379Net Assets 2020: $503,1022020Assets 2021: $707,595Liabilities 2021: $27,586Net Assets 2021: $680,0092021Assets 2022: $1,146,503Liabilities 2022: $305,214Net Assets 2022: $841,2892022Assets 2023: $1,374,279Liabilities 2023: $181,513Net Assets 2023: $1,192,7662023Assets 2024: $1,639,460Liabilities 2024: $58,749Net Assets 2024: $1,580,7112024

Highlighted filing

2019

Assets$431,409
Liabilities$11,955
Net Assets$419,454

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $682,4972010Expenses 2011: $701,3962011Expenses 2012: $943,9212012Revenue 2013: $942,876Expenses 2013: $1,039,353Net Income 2013: -$96,4772013Revenue 2014: $1,020,094Expenses 2014: $1,043,054Net Income 2014: -$22,9602014Revenue 2015: $1,084,070Expenses 2015: $1,197,473Net Income 2015: -$113,4032015Revenue 2016: $1,189,567Expenses 2016: $1,125,464Net Income 2016: $64,1032016Revenue 2017: $1,245,484Expenses 2017: $1,155,483Net Income 2017: $90,0012017Revenue 2018: $1,318,710Expenses 2018: $1,148,971Net Income 2018: $169,7392018Revenue 2019: $1,110,186Expenses 2019: $1,210,274Net Income 2019: -$100,0882019Revenue 2020: $1,179,938Expenses 2020: $1,096,089Net Income 2020: $83,8492020Revenue 2021: $1,446,145Expenses 2021: $1,269,238Net Income 2021: $176,9072021Revenue 2022: $1,567,010Expenses 2022: $1,405,730Net Income 2022: $161,2802022Revenue 2023: $1,989,088Expenses 2023: $1,601,589Net Income 2023: $387,4992023Revenue 2024: $2,054,029Expenses 2024: $1,666,084Net Income 2024: $387,9452024

Highlighted filing

2019

Revenue$1,110,186
Expenses$1,210,274
Net Income-$100,088
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.0
Gross Receipts
$1,110,186
Mission and Program Overview

Mission

To promote ranching on a local, national and international level and to preserve the lifestyle of the working ranch cowboy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$392,385$276,494▼ $115,891
Savings and Temporary Cash Investments$125,904$143,715▲ $17,811
Inventories for Sale or Use$14,580$10,000▼ $4,580
Land, Buildings, and Equipment, Net$1,249$1,000▼ $249
Accounts Receivable-$200-
Total Assets$534,118$431,409▼ $102,709
Liabilities
Other Liabilities$14,576$11,955▼ $2,621
Total Liabilities$14,576$11,955▼ $2,621
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$519,542$419,454▼ $100,088
Total Net Assets Fund Balance$519,542$419,454▼ $100,088
Total Liabilities and Net Assets / Fund Balance$534,118$431,409▼ $102,709

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,000$35,388$36,388
Compensation and Service Providers

Board Members and Trustees

NameTitle
Randy NorrisPresident
Bob MoorehouseDirector
Craig HaythornDirector
Gary MortonDirector
Grant MitchellDirector
John WelchDirector
Kent MooreDirector
Shawn GoemmerDirector
Tripp TownsendDirector
Earl KuhnSecretary
Randy WhippleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,272
Program Service Revenue
$1,069,005
Investment Income
$-15,091
Other Revenue
$0
Change in Net Assets
$-100,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$923,768
Salaries, Compensation, and Employee Benefits$236,506
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$160,392$28,304-$188,696
Grants to Domestic Orgs$50,000--$50,000
Occupancy$39,817$7,027-$46,844
Other Employee Benefits$26,061$4,599-$30,660
Office Expenses$27,028$2,618-$29,646
Fees for Services Other$28,092--$28,092
Information Technology$24,262--$24,262
Other Expenses$15,449$3,862-$19,311
Payroll Taxes$14,577$2,573-$17,150
Travel$14,147$2,496-$16,643
Fees for Services Accounting-$13,885-$13,885
All Other Expenses$10,714--$10,714
Advertising$8,358--$8,358
Insurance$2,048--$2,048
Fees for Services Legal-$408-$408
Depreciation Depletion$249--$249
Total Functional Expenses$1,065,734$144,540$0$1,210,274
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Working Ranch Cowboys FoundationAmarillo, TX3-$50,000
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$5,096
Credit Card Payable$4,492
State Tax$2,277
Retirement Payable$90
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

All members are eligible to vote for officers and directors.

Form 990, Page 6, Part VI, Line 7B

The board of directors have complete authority to manage the organization.

Form 990, Page 6, Part VI, Line 11B

The return will be presented and reviewed by the board members prior to the filing of the return.

Form 990, Page 6, Part VI, Line 15A

Salaries are set by the directors.

Form 990, Page 6, Part VI, Line 15B

Salaries are set by the directors.

Form 990, Page 6, Part VI, Line 19

Copies of all documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Working Ranch Cowboys Association
EIN
75-2632691
Phone
8063749722
Address
408 SW 7TH AVE, AMARILLO, TX 79101

Signing Officer

Name
Randy Whipple
Title
Treasurer
Phone
8063749722
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Whipple
Formed
1996
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
11
Employees
5

Preparer

Firm
Pride & Company LLC
Address
4023 W 50TH AVENUE, AMARILLO, TX 79109
Preparer
Mickey M Pride CPA
Phone
8063767209
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Produced craft show and other small exhibitions to emphasize the equipment used by the cowboy past and present.

Raw XML Appendix389 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/PYOtherExpensesAmt0852891
IRS990/PYProgramServiceRevenueAmt01271457
IRS990/PYRevenuesLessExpensesAmt0169739
IRS990/PYSalariesCompEmpBnftPaidAmt0232280
IRS990/PYTotalExpensesAmt01148971
IRS990/PYTotalRevenueAmt01318710
IRS990/ReconcilationRevenueExpnssAmt0-100088
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125904
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0143715
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035388
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036388
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05096
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22277
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2STATE TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RETIREMENT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01000
IRS990ScheduleD/TotalLiabilityAmt011955
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt050000
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WORKING RANCH COWBOYS FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0752929140
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0408 SW 7TH AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0AMARILLO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TX
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd079101
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRODUCED CRAFT SHOW AND OTHER SMALL EXHIBITIONS TO EMPHASIZE THE EQUIPMENT USED BY THE COWBOY PAST AND PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS ARE ELIGIBLE TO VOTE FOR OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS HAVE COMPLETE AUTHORITY TO MANAGE THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN WILL BE PRESENTED AND REVIEWED BY THE BOARD MEMBERS PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARIES ARE SET BY THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES ARE SET BY THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COPIES OF ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0534118
IRS990/TotalAssetsEOYAmt0431409
IRS990/TotalAssetsGrp/BOYAmt0534118
IRS990/TotalAssetsGrp/EOYAmt0431409
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt056272
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0144540
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01065734
IRS990/TotalFunctionalExpensesGrp/TotalAmt01210274
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014576
IRS990/TotalLiabilitiesEOYAmt011955
IRS990/TotalLiabilitiesGrp/BOYAmt014576
IRS990/TotalLiabilitiesGrp/EOYAmt011955
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0519542
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0419454
IRS990/TotalOtherProgSrvcExpenseAmt043472
IRS990/TotalProgramServiceExpensesAmt01065734
IRS990/TotalProgramServiceRevenueAmt01069005
IRS990/TotalRevenueGrp/ExclusionAmt0-15091
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01069005
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01110186
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0534118
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0431409
IRS990/TravelGrp/ManagementAndGeneralAmt02496
IRS990/TravelGrp/ProgramServicesAmt014147
IRS990/TravelGrp/TotalAmt016643
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.WRCA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY WHIPPLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08063749722
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WORKING RANCH COWBOYS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WORK
ReturnHeader/Filer/EIN0752632691
ReturnHeader/Filer/PhoneNum08063749722
ReturnHeader/Filer/USAddress/AddressLine1Txt0408 SW 7TH AVE
ReturnHeader/Filer/USAddress/CityNm0AMARILLO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05007E71B700C059F82444EE57FB6D73517621FD1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F8266BC93A5CF3AE377C515C08D31FE0A5D6764D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.182.94.119
ReturnHeader/FilingSecurityInformation/IPDt02020-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:08:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271894670
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRIDE & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04023 W 50TH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMARILLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079109
ReturnHeader/PreparerPersonGrp/PhoneNum08063767209
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICKEY M PRIDE CPA
ReturnHeader/ReturnTs02020-11-11T15:08:54-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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.$1.64$0.06$1.58$2.05$1.67$0.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.18$1.19$1.99$1.60$0.39
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.31$0.84$1.57$1.41$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.03$0.68$1.45$1.27$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.06$0.50$1.18$1.10$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$1.11$1.21$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.01$0.52$1.32$1.15$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.02$0.35$1.25$1.16$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$1.19$1.13$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$1.08$1.20$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.02$0.32$1.02$1.04$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.01$0.34$0.94$1.04$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.01$0.44$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.01$0.41$0.70
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.02$0.33$0.68
Peer Organizations

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