Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Montana Beef Council
EIN 81-0388133 • 501(c)5 • Billings, MT
Profile
The purpose, object and scope for which the council is organized is to unify all segments of the montana livestock industry in a coordinating effort to expand the utilization and merchandising of all products derived from cattle and calves through industry research and beef promotion by stressing the benefit of increased beef consumption and by educating the public on the long range benefits of the proper selection, preparation and use of beef in the interests of health and nutrition.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
27th percentile
Higher debt load relative to revenue than 27% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 6.3% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Balance Sheet
Assets
Down$1,787,465
Down $177,033 (-9.0%) from 2023
Liabilities
Up$289
Up $47 (+19%) from 2023
Net Assets
Down$1,787,176
Down $177,080 (-9.0%) from 2023
Revenue
Up$1,701,699
Up $87,389 (+5.4%) from 2023
Expenses
Up$1,894,628
Up $116,959 (+6.6%) from 2023
Net Income
Down-$192,929
Down $29,570 (-18%) from 2023
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,787,465
- Liabilities
- $289
- Net assets
- $1,787,176
- Revenue
- $1,701,699
- Expenses
- $1,894,628
- Net income
- -$192,929
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Jan 16, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $1,701,699
Mission and Program Overview
Mission
The montana beef council is organized to enhance profit opportunities for montana cattle and beef producers by increasing demand for beef and beef products.
To unify all segments of the montana livestock industry.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,234,763 | $1,473,070 | ▲ $238,307 |
| Savings and Temporary Cash Investments | $542,877 | $195,772 | ▼ $347,105 |
| Land, Buildings, and Equipment, Net | $72,935 | $57,974 | ▼ $14,961 |
| Accounts Receivable | $57,698 | $44,378 | ▼ $13,320 |
| Cash and Non-Interest-Bearing Accounts | $23,092 | $16,271 | ▼ $6,821 |
| Total Assets | $1,931,365 | $1,787,465 | ▼ $143,900 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $288 | $289 | ▲ $1 |
| Total Liabilities | $288 | $289 | ▲ $1 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,931,077 | $1,787,176 | ▼ $143,901 |
| Total Net Assets Fund Balance | $1,931,077 | $1,787,176 | ▼ $143,901 |
| Total Liabilities and Net Assets / Fund Balance | $1,931,365 | $1,787,465 | ▼ $143,900 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $57,974 | $35,504 | $93,478 |
| Leasehold Improvements | $0 | $4,576 | $4,576 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Chaley Harney | Executive Director | FT | $92,637 | $14,824 | $107,461 |
| Susan Broyles | Business Manager | PT | $47,578 | $10,624 | $58,202 |
Board Members and Trustees
| Name | Title |
|---|---|
| Andy Kellom | President |
| Travis Choat | Vice President |
| Andrew Tuss | Director |
| Charlie Hollenbeck | Director |
| Corey Schultz | Director |
| Debbie Andersen | Director |
| Jake Callantine | Director |
| Justin Iverson | Director |
| Ken Morris | Director |
| Pamela Bilyeu | Director |
| Trent Stoltz | Director |
| Wes Jensen | Director |
| Brett Dailey | Ex-officio |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,649,930
- Investment Income
- $51,769
- Other Revenue
- $0
- Change in Net Assets
- $-192,929
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $864,342
- Revenue Not Reported on Financial Statements
- $837,357
- Revenue Not Reported on Form 990
- $49,028
- Other Revenue Adjustments
- $837,357
- Total Revenue per Audited Statements
- $913,370
- Total Revenue per Form 990
- $1,701,699
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,518,305 |
| Salaries, Compensation, and Employee Benefits | $376,323 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $210,473 |
| Advertising | - | - | - | $208,096 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $155,868 |
| Travel | - | - | - | $57,101 |
| All Other Expenses | - | - | - | $41,206 |
| Occupancy | - | - | - | $24,512 |
| Conferences and Meetings | - | - | - | $18,452 |
| Other Expenses | - | - | - | $17,153 |
| Depreciation Depletion | - | - | - | $14,961 |
| Fees for Services Accounting | - | - | - | $10,500 |
| Fees for Services Other | - | - | - | $9,870 |
| Office Expenses | - | - | - | $8,225 |
| Pension Plan Contributions | - | - | - | $4,574 |
| Payroll Taxes | - | - | - | $3,183 |
| Insurance | - | - | - | $2,464 |
| Other Employee Benefits | - | - | - | $2,225 |
| Total Functional Expenses | $0 | $0 | $0 | $1,894,628 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,894,628 |
| Expenses per Audited Statements | $1,057,271 |
| Total Expenses per Audited Statements | $1,057,065 |
| Expenses Not Reported on Financial Statements | $837,357 |
| Other Expense Adjustments | $837,357 |
| Expenses Not Reported on Form 990 | $-206 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
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
- Yes
- 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 A, Line 6
“Membership of the organization consists of two montana stockgrower members, and one representative from each of the following: montana cattlemen's association, montana cattlewomen, livestock auction markets, cattle feeders, meat packer/processor, farm bureau, farmers union, retailer, dairymen and montana angus association.”
Form 990, Part VI, Section A, Line 7A
“Members of the governing body are appointed or elected by the membership organizations.”
Form 990, Part VI, Section B, Line 11B
“A copy of the form 990 is presented to the board of directors at the first meeting following the completion of the form 990. It could be presented before it is filed, but the scheduled meeting dates usually do not allow viewing before it is filed.”
Form 990, Part VI, Section B, Line 12C
“The policy is outlined in the mbc policy & procedures manual, updated annually. All board members and employees are required to complete the "annual conflict of interest disclosure statement for directors" form. Questions and concerns are to be directed to the executive director or the chairman of the board of directors. Affidavits and other information are reviewed and the executive director and chairman take appropriate action depending upon the seriousness of the conflict of interest, which may include meeting with the individual, immediate discharge or asking the individual to remove himself from the conflict of interest situation. The procedure is outlined in full detail in the mbc policy and procedures manual.”
Form 990, Part VI, Section B, Line 15
“The executive director does research on salaries and reports to the budget committee members on key employee performance. The budget committee then decides on a total salary package for all employees in a closed session. The package is then presented to the board of directors for a vote of approval.”
Form 990, Part VI, Section C, Line 19
“The governing documents and conflict of interest policy are included in the policy and procedures manual which is available to review per request. The annual report was available on the montana beef council website. Copies of the annual report were printed in producer organization publications as requested. In addition, copies of the montana annual report were inserted in "the drive", the cbb driving demand for beef publication, for addresses in montana. Additional copies were distributed through auction markets, college classroom presentations and used as otherwise requested.”
Filing and Contact Details
Filer
- Filer Name
- Montana Beef Council
- EIN
- 81-0388133
- Phone
- 4066563336
- Address
- PO BOX 80865, BILLINGS, MT 59108
Signing Officer
- Name
- Andy Kellom
- Title
- President
- Phone
- 4066563336
- Signed
- 2026-01-16
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Andy Kellom
- Formed
- 1957
- Legal Domicile
- Mt
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 5
- Volunteers
- 0
Preparer
- Firm
- Summers Mcnea & Co Pc
- Address
- 15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
- Preparer
- Brian F Van Steeland
- Phone
- 4066522320
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“No changes to the oversight process or selection process of an independent accountant during the fiscal year.”
Financial Statement Notes
PART X, LINE 2:
“The council is exempt from federal income taxes under section 501(c)(5) of the internal revenue code, except on net income derived from unrelated business activities. The council is also exempt from state income tax. The council assesses whether it is more likely than not that a tax position will be sustained upon examination of the technical merits or the position, assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of the tax position is not recognized in the financial statements. The council recorded no assets or liabilities for uncertain tax positions or unrecognized tax benefits. Federal returns for three preceding tax years remain subject to examination by the internal revenue service.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Assessments remitted to cattlemen's beef board 825,893. Assessments remitted to other states 11,464.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Lease expense between right of use asset amort and lease liablity per f/s -206.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Assessments remitted to cattlemen's beef board 825,893. Assessments remitted to other states 11,464.”
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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/ActivityOrMissionDesc | 0 | TO UNIFY ALL SEGMENTS OF THE MONTANA LIVESTOCK INDUSTRY. |
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| IRS990/Desc | 0 | AS A QUALIFIED STATE BEEF COUNCIL, THE MONTANA BEEF COUNCIL (MBC) COLLECTS ASSESSMENTS OF WHICH FUNDS ARE PASSED THROUGH TO THE STATE OF ORIGIN AND FIFTY CENTS IS REMITTED TO THE CATTLEMENS BEEF BOARD FOR CONDUCTING NATIONAL AND INTERNATIONAL CHECKOFF PROGRAMS AS ESTABLISHED BY THE BEEF PROMOTION AND RESEARCH ACT OF 1985 FOR THE PROMOTION OF THE BEEF INDUSTRY. THE CATTLEMENS BEEF BOARD IS RESPONSIBLE FOR OVERALL COLLECTION/COMPLIANCE; HOWEVER, EACH OF THE 44 QUALIFIED STATE BEEF COUNCILS (QSBC) IS RESPONSIBLE FOR COLLECTION OF THE $1-PER-HEAD CHECKOFF ASSESSMENT IN ITS RESPECTIVE STATE. MONTANA IS ONE OF THIRTEEN WESTERN STATES THAT USE BRAND INSPECTORS TO COLLECT OR HELP COLLECT THE CHECKOFF. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | BUSINESS MANAGER |
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| IRS990/MissionDesc | 0 | THE MONTANA BEEF COUNCIL IS ORGANIZED TO ENHANCE PROFIT OPPORTUNITIES FOR MONTANA CATTLE AND BEEF PRODUCERS BY INCREASING DEMAND FOR BEEF AND BEEF PRODUCTS. |
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| IRS990/OtherExpensesGrp/Desc | 1 | NATIONAL PROGRAM INVEST |
| IRS990/OtherExpensesGrp/Desc | 2 | EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES & MATERIALS |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | INTERNATIONAL MARKETING-MBC INVESTS IN THE UNITED STATES MEAT EXPORT FEDERATION (USMEF), A CONTRACTOR TO THE BEEF CHECKOFF. USMEF CONDUCTS MARKET ACCESS AND MARKET DEVELOPMENT ACTIVITIES TO ENHANCE FOREIGN MARKETING AND EDUCATION IN 95 COUNTRIES IN THESE PRIMARY AREAS: TRADE SERVICING, PRODUCT PROMOTION & EDUCATION AND MARKET ACCESS. MBC SUPPORTED INTERNATIONAL MARKET DEVELOPMENT THROUGH A PARTNERSHIP WITH USMEF TO INCREASE DEMAND FOR U.S. BEEF IN JAPAN, A KEY EXPORT MARKET. PROGRAM ACTIVITIES FOCUSED ON RETAIL BUYER EDUCATION, IN-STORE PROMOTIONS, CONSUMER TASTINGS, DIGITAL MARKETING AND SWEEPSTAKES CAMPAIGNS CONDUCTED THROUGH NATION AND REGIONAL GROCERY CHAINS.DESPITE ECONOMIC CHALLENGES, INCLUDING CURRENCY DEPRECIATION AND HIGHER BEEF PRICES, THE PROGRAM MAINTAINED U.S. BEEF'S MARKET PRESENCE AND STRENGTHENED CONFIDENCE IN PRODUCT SAFETY, QUALITY, AND SUPPLY RELIABILITY. THE MAJORITY OF TARGETED IMPORTERS AND RETAILERS CONSISTENTLY FEATURED MULTIPLE U.S. BEEF CUTS, ADDED NEW ITEMS AND EXPANDED PROMOTIONAL ACTIVITY. RETAIL PROMOTIONS GENERATED MEASURABLE SALES GROWTH, INCLUDING NATIONWIDE CAMPAIGNS WITH MAJOR RETAILERS THAT RESULTED IN INCREASED VOLUME AND REVENUE COMPARED TO THE PRIOR YEAR. OVERALL, THE PROGRAM STRENGTHENED THE IMAGE OF U.S. BEEF, SUSTAINED CONSUMER DEMAND AND SUPPORTED LONG-TERM ACCESS FOR U.S. AND MONTANA BEEF PRODUCERS.A DIRECTOR OF THE MBC PARTICIPATED IN THE USMEF MARKET EXPO TO LEARN ABOUT THE MEAT CULTURE AND MERCHANDISING TECHNIQUES USED IN MEXICO. THE TRADE SHOW AND MOBILE GRILL ACADAMY OFFERS THE OPPORTUNITY TO BUILD RELATIONSHIPS AND TRUST IN THE IMAGE OF THE U.S. AND MONTANA BEEF INDUSTRY. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | DOMESTIC MARKETING-MBC SUPPORTS THE FEDERATION OF STATE BEEF COUNCILS FOR NATIONAL PROGRAMS WHICH PROMOTE THE MARKETING AND CONSUMPTION OF BEEF AND BEEF PRODUCTS. THE FEDERATION OF BEEF COUNCILS EXTENDS NATIONAL ASSETS WITH STATE SUPPORT OF CREATIVE MATERIALS AND NATIONALLY PRODUCED RADIO AND DIGITAL POSTS. THE FEDERATION ASSISTS IN CUSTOMIZING LOCAL CAMPAIGNS (DIGITAL, PRINT AND RADIO) WHEN APPROPRIATE FOR RETAIL, FOODSERVICE AND CONSUMER PROMOTIONS. MBC DESIGNATES AND SENDS FEDERATION REPRESENTATIVES AND STAFF TO NATIONAL COMMITTEE MEETINGS TO REPRESENT MONTANA. MBC SUPPORTS THE NORTHEAST BEEF PROMOTION INITIATIVE WHICH IS AN EDUCATIONAL AND PROMOTIONAL CAMPAIGN TO PROMOTE BEEF AS THE PREFERRED PROTEIN OF THE PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCIATION (PIIA). THREE CAMPAIGNS: BEEF BEST CONCESSION STAND CAMPAIGN, BEEF CROSS COUNTRY TAILGATE CAMPAIGN AND BEEF SPORTS NUTRITION BOOK CAMPAIGN. 72 BEEF FAMILY OF THE GAME PROMOTIONS WERE CARRIED OUT, 141,056 INDIVIDUALS WERE IN ATTENDANCE AT ALL CHAMPIONSHIP EVENTS TO VIEW AND HEAR THE BANNERS, MARKETING DISPLAYS, PA READS, SPOTS AIRED AND VIDEOS DISPLAYED. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE COUNCIL IS ALSO EXEMPT FROM STATE INCOME TAX. THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. FEDERAL RETURNS FOR THREE PRECEDING TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ASSESSMENTS REMITTED TO CATTLEMEN'S BEEF BOARD 825,893. ASSESSMENTS REMITTED TO OTHER STATES 11,464. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LEASE EXPENSE BETWEEN RIGHT OF USE ASSET AMORT AND LEASE LIABLITY PER F/S -206. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | ASSESSMENTS REMITTED TO CATTLEMEN'S BEEF BOARD 825,893. ASSESSMENTS REMITTED TO OTHER STATES 11,464. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERSHIP OF THE ORGANIZATION CONSISTS OF TWO MONTANA STOCKGROWER MEMBERS, AND ONE REPRESENTATIVE FROM EACH OF THE FOLLOWING: MONTANA CATTLEMEN'S ASSOCIATION, MONTANA CATTLEWOMEN, LIVESTOCK AUCTION MARKETS, CATTLE FEEDERS, MEAT PACKER/PROCESSOR, FARM BUREAU, FARMERS UNION, RETAILER, DAIRYMEN AND MONTANA ANGUS ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS OF THE GOVERNING BODY ARE APPOINTED OR ELECTED BY THE MEMBERSHIP ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT THE FIRST MEETING FOLLOWING THE COMPLETION OF THE FORM 990. IT COULD BE PRESENTED BEFORE IT IS FILED, BUT THE SCHEDULED MEETING DATES USUALLY DO NOT ALLOW VIEWING BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE POLICY IS OUTLINED IN THE MBC POLICY & PROCEDURES MANUAL, UPDATED ANNUALLY. ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO COMPLETE THE "ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT FOR DIRECTORS" FORM. QUESTIONS AND CONCERNS ARE TO BE DIRECTED TO THE EXECUTIVE DIRECTOR OR THE CHAIRMAN OF THE BOARD OF DIRECTORS. AFFIDAVITS AND OTHER INFORMATION ARE REVIEWED AND THE EXECUTIVE DIRECTOR AND CHAIRMAN TAKE APPROPRIATE ACTION DEPENDING UPON THE SERIOUSNESS OF THE CONFLICT OF INTEREST, WHICH MAY INCLUDE MEETING WITH THE INDIVIDUAL, IMMEDIATE DISCHARGE OR ASKING THE INDIVIDUAL TO REMOVE HIMSELF FROM THE CONFLICT OF INTEREST SITUATION. THE PROCEDURE IS OUTLINED IN FULL DETAIL IN THE MBC POLICY AND PROCEDURES MANUAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE DIRECTOR DOES RESEARCH ON SALARIES AND REPORTS TO THE BUDGET COMMITTEE MEMBERS ON KEY EMPLOYEE PERFORMANCE. THE BUDGET COMMITTEE THEN DECIDES ON A TOTAL SALARY PACKAGE FOR ALL EMPLOYEES IN A CLOSED SESSION. THE PACKAGE IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR A VOTE OF APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE INCLUDED IN THE POLICY AND PROCEDURES MANUAL WHICH IS AVAILABLE TO REVIEW PER REQUEST. THE ANNUAL REPORT WAS AVAILABLE ON THE MONTANA BEEF COUNCIL WEBSITE. COPIES OF THE ANNUAL REPORT WERE PRINTED IN PRODUCER ORGANIZATION PUBLICATIONS AS REQUESTED. IN ADDITION, COPIES OF THE MONTANA ANNUAL REPORT WERE INSERTED IN "THE DRIVE", THE CBB DRIVING DEMAND FOR BEEF PUBLICATION, FOR ADDRESSES IN MONTANA. ADDITIONAL COPIES WERE DISTRIBUTED THROUGH AUCTION MARKETS, COLLEGE CLASSROOM PRESENTATIONS AND USED AS OTHERWISE REQUESTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANDY KELLOM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4066563336 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-16 |
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| ReturnHeader/ReturnTs | 0 | 2026-01-16T16:45:51-06:00 |
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