Civic Intelligence

American Cowboy Team Roping Association

990 • Fiscal year 2019 • EIN 77-0343477

Nov 01, 2018 to Oct 31, 2019 • Filed on Jul 01, 2020

21098 Avenue 328Woodlake, CA 93286

(559) 816-9932

Siviq Scores

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

Liabilities / Assets

91st percentile

0.53x

Higher debt load relative to assets than 91% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

74th percentile

0.08x

Higher debt load relative to revenue than 74% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Net Margin

34th percentile

-2.3%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Top Officer Pay

99th percentile

$30,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Asset Growth

44th percentile

-0.3%

Faster asset growth than 44% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

36th percentile

-5.1%

Faster revenue growth than 36% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$60,939

Down $176 (-0.3%) from 2018

Net Assets

Down

$28,890

Down $9,158 (-24%) from 2018

Liabilities

Up

$32,049

Up $8,982 (+39%) from 2018

Revenue

Down

$401,451

Down $21,358 (-5.1%) from 2018

Expenses

Up

$410,609

Up $10,021 (+2.5%) from 2018

Net Income

Down

-$9,158

Down $31,379 (-141%) from 2018

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2011: $90,659Liabilities 2011: $48,956Net Assets 2011: $41,7032011Assets 2012: $89,017Liabilities 2012: $25,300Net Assets 2012: $63,7172012Assets 2013: $84,175Liabilities 2013: $29,543Net Assets 2013: $54,6322013Assets 2014: $79,493Liabilities 2014: $18,101Net Assets 2014: $61,3922014Assets 2015: $84,165Liabilities 2015: $24,408Net Assets 2015: $59,7572015Assets 2016: $66,554Liabilities 2016: $18,425Net Assets 2016: $48,1292016Assets 2017: $37,064Liabilities 2017: $21,237Net Assets 2017: $15,8272017Assets 2018: $61,115Liabilities 2018: $23,067Net Assets 2018: $38,0482018Assets 2019: $60,939Liabilities 2019: $32,049Net Assets 2019: $28,8902019Assets 2020: $81,684Liabilities 2020: $36,502Net Assets 2020: $45,1822020Assets 2021: $57,407Liabilities 2021: $17,725Net Assets 2021: $39,6822021Assets 2022: $88,147Liabilities 2022: $13,540Net Assets 2022: $74,6072022Assets 2023: $84,624Liabilities 2023: $11,320Net Assets 2023: $73,3042023Assets 2024: $92,922Liabilities 2024: $17,905Net Assets 2024: $75,0172024

Highlighted filing

2019

Assets$60,939
Liabilities$32,049
Net Assets$28,890

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $346,355Expenses 2011: $332,397Net Income 2011: $13,9582011Revenue 2012: $398,809Expenses 2012: $376,795Net Income 2012: $22,0142012Revenue 2013: $404,031Expenses 2013: $413,116Net Income 2013: -$9,0852013Revenue 2014: $439,512Expenses 2014: $432,752Net Income 2014: $6,7602014Revenue 2015: $428,461Expenses 2015: $430,096Net Income 2015: -$1,6352015Revenue 2016: $418,352Expenses 2016: $429,980Net Income 2016: -$11,6282016Revenue 2017: $391,241Expenses 2017: $423,543Net Income 2017: -$32,3022017Revenue 2018: $422,809Expenses 2018: $400,588Net Income 2018: $22,2212018Revenue 2019: $401,451Expenses 2019: $410,609Net Income 2019: -$9,1582019Revenue 2020: $332,376Expenses 2020: $316,084Net Income 2020: $16,2922020Revenue 2021: $311,701Expenses 2021: $317,201Net Income 2021: -$5,5002021Revenue 2022: $536,295Expenses 2022: $499,273Net Income 2022: $37,0222022Revenue 2023: $487,058Expenses 2023: $488,361Net Income 2023: -$1,3032023Revenue 2024: $458,921Expenses 2024: $457,208Net Income 2024: $1,7132024

Highlighted filing

2019

Revenue$401,451
Expenses$410,609
Net Income-$9,158
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Jul 1, 2020
Return Version
2018v3.1
Gross Receipts
$401,451
Mission and Program Overview

Mission

Promote family team roping and team work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$38,048$28,890▼ $9,158
Cash and Non-Interest-Bearing Accounts$23,045$25,380▲ $2,335
Savings and Temporary Cash Investments$16,797$18,046▲ $1,249
Accounts Receivable$13,800$12,868▼ $932
Land, Buildings, and Equipment, Net$7,473$4,645▼ $2,828
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$61,115$60,939▼ $176
Other Assets Total-$0-
Liabilities
Deferred Revenue$23,067$32,049▲ $8,982
Total Liabilities$23,067$32,049▲ $8,982
Net Assets / Fund Balance
Total Net Assets Fund Balance$38,048$28,890▼ $9,158
Total Liabilities and Net Assets / Fund Balance$61,115$60,939▼ $176

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,645$46,359$51,004
Other Land Buildings-$1,756$1,756
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike SweeneySec/TreasFT$30,000$30,000

Board Members and Trustees

NameTitle
Billy Horner JrPresident
Jt BradleyVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$68,389
Program Service Revenue
$333,062
Investment Income
$0
Other Revenue
$0
All Other Contributions
$68,389
Change in Net Assets
$-9,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$369,952
Salaries, Compensation, and Employee Benefits$30,000
Grants and Similar Amounts Paid$1,866
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$85,895--$85,895
Current Officers, Directors, Trustees, and Key Employees-$30,000-$30,000
Benefits to Members$8,791--$8,791
All Other Expenses-$3,140-$3,140
Office Expenses-$3,138-$3,138
Depreciation Depletion-$2,809-$2,809
Grants to Domestic Individuals$1,866--$1,866
Other Expenses$261,838$1,250-$1,250
Total Functional Expenses$358,390$52,219$0$410,609
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of the form 990 is furnished to the board of directors prior to filing. The board reviews the form 990. Once the board has approved the form 990, the president signs the original form and it is filed with the irs.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization furnishes copies of its governing documents and financial statements to the general public upon request. The organization does not maintain a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
American Cowboy Team Roping
EIN
77-0343477
Phone
5598169932
Address
21098 AVENUE 328, WOODLAKE, CA 93286

Signing Officer

Name
Mike Sweeney
Title
Sec/Treas
Signed
2020-07-01
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
20

Preparer

Firm
Scott Mainord Langley & Simmons Inc
Address
3600 West Mineral King Avenue Suite, Visalia, CA 93291
Preparer
Tamara D Mainord
Phone
5596253200
Raw XML Appendix342 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS FURNISHED TO THE BOARD OF DIRECTORS PRIOR TO FILING. THE BOARD REVIEWS THE FORM 990. ONCE THE BOARD HAS APPROVED THE FORM 990, THE PRESIDENT SIGNS THE ORIGINAL FORM AND IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION FURNISHES COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE GENERAL PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT MAINTAIN A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalContributionsAmt068389
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052219
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0358390
IRS990/TotalFunctionalExpensesGrp/TotalAmt0410609
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023067
IRS990/TotalLiabilitiesEOYAmt032049
IRS990/TotalLiabilitiesGrp/BOYAmt023067
IRS990/TotalLiabilitiesGrp/EOYAmt032049
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038048
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt028890
IRS990/TotalProgramServiceExpensesAmt0259672
IRS990/TotalProgramServiceRevenueAmt0333062
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/ExclusionAmt0119850
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0213212
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0401451
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt061115
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt060939
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt021098 AVENUE 328
IRS990/USAddress/CityNm0WOODLAKE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093286
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE SWEENEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Sec/Treas
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN COWBOY TEAM ROPING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSN - CALIFORNIA
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0770343477
ReturnHeader/Filer/PhoneNum05598169932
ReturnHeader/Filer/USAddress/AddressLine1Txt021098 AVENUE 328
ReturnHeader/Filer/USAddress/CityNm0WOODLAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093286
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770429357
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Scott Mainord Langley & Simmons Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03600 West Mineral King Avenue Suite
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Visalia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093291
ReturnHeader/PreparerPersonGrp/PhoneNum05596253200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tamara D Mainord
ReturnHeader/ReturnTs02020-07-01T13:43:55-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-11-01
ReturnHeader/TaxPeriodEndDt02019-10-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.18$0.75$4.59$4.57$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.11$0.73$4.87$4.88$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.14$0.75$5.36$4.99$0.37
2021Detailed filing. Detailed filing data is available for this year.$0.57$0.18$0.40$3.12$3.17$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.37$0.45$3.32$3.16$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.32$0.29$4.01$4.11$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.23$0.38$4.23$4.01$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.21$0.16$3.91$4.24$0.32
2016Summary only. Only limited summary data is available for this year.$0.67$0.18$0.48$4.18$4.30$0.12
2015Summary only. Only limited summary data is available for this year.$0.84$0.24$0.60$4.28$4.30$0.02
2014Summary only. Only limited summary data is available for this year.$0.79$0.18$0.61$4.40$4.33$0.07
2013Summary only. Only limited summary data is available for this year.$0.84$0.30$0.55$4.04$4.13$0.09
2012Summary only. Only limited summary data is available for this year.$0.89$0.25$0.64$3.99$3.77$0.22
2011Summary only. Only limited summary data is available for this year.$0.91$0.49$0.42$3.46$3.32$0.14