Civic Intelligence

Professional Rodeo Cowboys Association

990 • Fiscal year 2017 • EIN 84-0414922

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 14, 2018

Organization Profilewww.prorodeo.com

View Organization Page

101 Prorodeo DriveColorado Springs, CO 80919

(719) 593-8840

Siviq Scores

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

Liabilities / Assets

41st percentile

0.18x

Higher debt load relative to assets than 41% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.24x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Net Margin

40th percentile

2.9%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

65th percentile

$459,964

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Asset Growth

39th percentile

4.7%

Faster asset growth than 39% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

2.6%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$16,216,551

Up $729,293 (+4.7%) from 2016

Net Assets

Up

$13,225,968

Up $364,612 (+2.8%) from 2016

Liabilities

Up

$2,990,583

Up $364,681 (+14%) from 2016

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin40th percentile

Revenue

Up

$12,385,773

Up $312,165 (+2.6%) from 2016

Expenses

Up

$12,021,161

Up $486,417 (+4.2%) from 2016

Net Income

Down

$364,612

Down $174,252 (-32%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$40M$30M$20M$10M$0Assets 2010: $15,088,080Liabilities 2010: $2,381,146Net Assets 2010: $12,706,9342010Assets 2011: $14,372,931Liabilities 2011: $2,600,065Net Assets 2011: $11,772,8662011Assets 2012: $13,906,310Liabilities 2012: $2,327,230Net Assets 2012: $11,579,0802012Assets 2013: $13,934,899Liabilities 2013: $2,242,006Net Assets 2013: $11,692,8932013Assets 2014: $14,966,591Liabilities 2014: $2,469,752Net Assets 2014: $12,496,8392014Assets 2015: $15,894,575Liabilities 2015: $3,572,084Net Assets 2015: $12,322,4912015Assets 2016: $15,487,258Liabilities 2016: $2,625,902Net Assets 2016: $12,861,3562016Assets 2017: $16,216,551Liabilities 2017: $2,990,583Net Assets 2017: $13,225,9682017Assets 2018: $15,994,758Liabilities 2018: $3,247,908Net Assets 2018: $12,746,8502018Assets 2019: $16,264,537Liabilities 2019: $3,274,687Net Assets 2019: $12,989,8502019Assets 2020: $26,048,594Liabilities 2020: $11,199,070Net Assets 2020: $14,849,5242020Assets 2021: $22,820,319Liabilities 2021: $4,298,120Net Assets 2021: $18,522,1992021Assets 2022: $24,069,351Liabilities 2022: $3,385,334Net Assets 2022: $20,684,0172022Assets 2023: $31,784,012Liabilities 2023: $5,282,618Net Assets 2023: $26,501,3942023Assets 2024: $38,004,662Liabilities 2024: $3,685,535Net Assets 2024: $34,319,1272024

Highlighted filing

2017

Assets$16,216,551
Liabilities$2,990,583
Net Assets$13,225,968
Open 2017 Filing

Operations Trend

Revenue Growth41st percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $11,862,7802010Expenses 2011: $12,247,3922011Revenue 2012: $11,794,084Expenses 2012: $11,987,870Net Income 2012: -$193,7862012Revenue 2013: $11,885,332Expenses 2013: $11,771,519Net Income 2013: $113,8132013Revenue 2014: $12,327,910Expenses 2014: $11,523,964Net Income 2014: $803,9462014Revenue 2015: $12,275,778Expenses 2015: $12,450,125Net Income 2015: -$174,3472015Revenue 2016: $12,073,608Expenses 2016: $11,534,744Net Income 2016: $538,8642016Revenue 2017: $12,385,773Expenses 2017: $12,021,161Net Income 2017: $364,6122017Revenue 2018: $12,246,372Expenses 2018: $12,172,992Net Income 2018: $73,3802018Revenue 2019: $12,753,732Expenses 2019: $12,510,732Net Income 2019: $243,0002019Revenue 2020: $31,851,854Expenses 2020: $29,992,180Net Income 2020: $1,859,6742020Revenue 2021: $14,719,037Expenses 2021: $11,046,367Net Income 2021: $3,672,6702021Revenue 2022: $16,162,967Expenses 2022: $14,004,533Net Income 2022: $2,158,4342022Revenue 2023: $19,825,132Expenses 2023: $14,568,579Net Income 2023: $5,256,5532023Revenue 2024: $22,103,971Expenses 2024: $16,397,139Net Income 2024: $5,706,8322024

Highlighted filing

2017

Revenue$12,385,773
Expenses$12,021,161
Net Income$364,612
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 14, 2018
Return Version
2017v2.2
Gross Receipts
$12,385,773
Mission and Program Overview

Mission

The professional rodeo cowboys association was created to organize and promote professional rodeo competition and to serve the needs of its membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,864,545$6,096,975▲ $232,430
Land, Buildings, and Equipment, Net$3,572,113$3,683,014▲ $110,901
Accounts Receivable$1,800,775$2,787,076▲ $986,301
Prepaid Expenses and Deferred Charges$120,427$88,695▼ $31,732
Total Assets$15,487,258$16,216,551▲ $729,293
Other Assets Total$4,129,398$3,560,791▼ $568,607
Liabilities
Other Liabilities$1,194,682$1,540,048▲ $345,366
Deferred Revenue$1,187,593$1,181,235▼ $6,358
Accounts Payable and Accrued Expenses$243,627$269,300▲ $25,673
Total Liabilities$2,625,902$2,990,583▲ $364,681
Net Assets / Fund Balance
Unrestricted Net Assets$12,861,356$13,225,968▲ $364,612
Total Net Assets Fund Balance$12,861,356$13,225,968▲ $364,612
Total Liabilities and Net Assets / Fund Balance$15,487,258$16,216,551▲ $729,293

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,837,396$6,215,440$9,052,836
Equipment$128,540$2,251,461$2,380,001
Buildings$624,660$826,358$1,451,018
Land$92,418-$92,418
Other Assets Org$1,445--
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karl StressmanCommissionerceoFT$129,031$62,385$191,416
Joseph ShaferTreasurercfoFT$159,722$23,136$182,858
Aaron EngetSecretarydir Rodeo AdmincooFT$136,099$21,182$157,281
Dan MartinezVP Information TechnologyFT$131,832$6,189$138,021
Darrell PetryDirectorPT$17,769-$17,769
Heath FordDirectorPT$17,769-$17,769
Jacobs CrawleyDirectorPT$17,769-$17,769
Bret TonozziDirectorPT$15,000-$15,000

Board Members and Trustees

NameTitle
Keith MartinChairman
Dave MoreheadDirector
Hal BurnsDirector
Mike MathisDirector
Troy WeekleyDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Western Specialty InsurorsInsurancePO BOX 310, Mission, KS 66205$1,842,197
Front Range SystemsSoftware Support590 HIGHWAY 105 195, Monument, CO 80132$639,303
United Health CareHealth InsuranceDEPT CH 10151, Palatine, IL 60055$547,979
Beatty Bangle StramaLegal Services400 W 15TH ST STE 1450, Austin, TX 78701$244,090
Revenue and Support

Revenue Composition

Contributions and Grants
$1,352,217
Program Service Revenue
$9,673,063
Investment Income
$0
Other Revenue
$1,360,493
Change in Net Assets
$364,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,073,337
Salaries, Compensation, and Employee Benefits$3,847,824
Grants and Similar Amounts Paid$100,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,517,765$343,332-$2,861,097
Insurance$1,952,995$266,318-$2,219,313
Other Expenses$871,135--$871,135
Depreciation Depletion$722,483$98,520-$821,003
Fees for Services Other$573,038$78,141-$651,179
Current Officers, Directors, Trustees, and Key Employees$560,284$76,402-$636,686
Travel$267,628$36,495-$304,123
Payroll Taxes$229,257$31,262-$260,519
Occupancy$210,587$28,716-$239,303
Office Expenses$198,852$27,116-$225,968
All Other Expenses$208,968--$208,968
Conferences and Meetings$173,592--$173,592
Fees for Services Accounting-$157,075-$157,075
Fees for Services Legal-$136,303-$136,303
Grants to Domestic Orgs$100,000--$100,000
Pension Plan Contributions$78,779$10,743-$89,522
Information Technology$22,208--$22,208
Fees for Service Investment Mgmnt Fees-$4,355-$4,355
Advertising$2,974--$2,974
Total Functional Expenses$10,726,383$1,294,778$0$12,021,161
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pro Rodeo Hall of Fame & Museum OColorado Springs, CO501 C 3Operations$100,000
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
Other Accrued Liabilities$1,093,826
Payroll Liabilities$343,769
Property Taxes & Accounting Fees$74,597
Circuit Fees & Bonds Payable$27,856
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The professional rodeo cowboys association is a 501 (c) 6 membership organization.”

Member election for additional members Part VI line 7A

“The executive councils, made up of the active members of the association, elect the board of directors.”

Form 990 governing body review Part VI line 11

“Form 990 is prepared by the chief financial officer and reviewed with the chief executive officer and chairman of the board prior to being filed by the chief financial officer.”

Conflict of interest policy compliance Part VI line 12C

“The organization specifies in its employee manual the requirement for full disclosure of any potential conflict of interest both prior to accepting employment and at any time thereafter a conflict may arise. The board of directors are required to disclose any potential conflict of interest prior to accepting a position on the board and at any time thereafter a conlict may arise.”

CEO executive director top management comp Part VI line 15A

“A board appointed compensation committee would review comparable compensation packages and consult with independent persons prior to making an offer to the respectiive chief executive officer candidate.”

Other officer or key employee compensation Part VI line 15B

“The board appointed compensation committee reviews salary and wage proposals for the entire organization as part of the organizations annual budgeting process. The chief executive officer is responsible for determining an employees salary or wage per the organizations bylaws. Five directors received compensation in their capacity as event representatives or former event representatives. Directors receive no compensation in their roles as directors.”

Governing documents etc available to public Part VI line 19

“UPON WRITTEN REQUEST.”

Filing and Contact Details

Filer

Filer Name
Professional Rodeo Cowboys Assoc
EIN
84-0414922
Address
101 PRORODEO DRIVE, COLORADO SPRINGS, CO 80919
Doing Business As
Prca

Signing Officer

Name
Joseph V Shafer
Title
CFO
Phone
7195284734
Signed
2018-06-14

Organization Details

Principal Officer
Karl Stressman
Formed
1954
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
94
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

“The professional rodeo cowboys association accounts for any uncertainty in income taxes by recognizing the tax benefit from an uncertain tax position only if it more likely than not that the tax position will be sustained upon examination by taxing authorities, based on the technical merits of the position. The association believes it does not have any uncertain tax positions.”

Raw XML AppendixShowing 400 of 588 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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURERCFO
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMISSIONERCEO
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARYDIR RODEO ADMINCOO
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP INFORMATION TECHNOLOGY
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IRS990/FormationYr01954
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt0100000
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IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossRentsGrp/RealAmt015000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt022208
IRS990/InformationTechnologyGrp/TotalAmt022208
IRS990/InsuranceGrp/ManagementAndGeneralAmt0266318
IRS990/InsuranceGrp/ProgramServicesAmt01952995
IRS990/InsuranceGrp/TotalAmt02219313
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt0260
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt03572113
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03683014
IRS990/LandBldgEquipCostOrOtherBssAmt012976273
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01352217
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PROFESSIONAL RODEO COWBOYS ASSOCIATION WAS CREATED TO ORGANIZE AND PROMOTE PROFESSIONAL RODEO COMPETITION AND TO SERVE THE NEEDS OF ITS MEMBERSHIP.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt012861356
IRS990/NetAssetsOrFundBalancesEOYAmt013225968
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt015000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt015000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt028716
IRS990/OccupancyGrp/ProgramServicesAmt0210587
IRS990/OccupancyGrp/TotalAmt0239303
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt027116
IRS990/OfficeExpensesGrp/ProgramServicesAmt0198852
IRS990/OfficeExpensesGrp/TotalAmt0225968
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04129398
IRS990/OtherAssetsTotalGrp/EOYAmt03560791
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0NATL FINALS RODEO
IRS990/OtherExpensesGrp/Desc1ANIMAL WELFARE & YOUTH RODEO
IRS990/OtherExpensesGrp/Desc2JUDGING LABOR & PER DIEM
IRS990/OtherExpensesGrp/Desc3CIRCUITSRNCFREVENT REPS
IRS990/OtherExpensesGrp/ProgramServicesAmt0481119
IRS990/OtherExpensesGrp/ProgramServicesAmt1345773
IRS990/OtherExpensesGrp/ProgramServicesAmt21208946
IRS990/OtherExpensesGrp/ProgramServicesAmt3871135
IRS990/OtherExpensesGrp/TotalAmt0481119
IRS990/OtherExpensesGrp/TotalAmt1345773
IRS990/OtherExpensesGrp/TotalAmt21208946
IRS990/OtherExpensesGrp/TotalAmt3871135
IRS990/OtherLiabilitiesGrp/BOYAmt01194682
IRS990/OtherLiabilitiesGrp/EOYAmt01540048
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0343332
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02517765
IRS990/OtherSalariesAndWagesGrp/TotalAmt02861097
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031262
IRS990/PayrollTaxesGrp/ProgramServicesAmt0229257
IRS990/PayrollTaxesGrp/TotalAmt0260519
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010743
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt078779
IRS990/PensionPlanContributionsGrp/TotalAmt089522
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0120427
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt088695
IRS990/PrincipalOfficerNm0KARL STRESSMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0NATL FINALS RODEO
IRS990/ProgramServiceRevenueGrp/Desc1PROCOM FEES & FINES
IRS990/ProgramServiceRevenueGrp/Desc2APPROVALS & PRIZE MONEY
IRS990/ProgramServiceRevenueGrp/Desc3INSURANCE
IRS990/ProgramServiceRevenueGrp/Desc4JUDGING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01000000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12800107
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22226203
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31976591
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41259413
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01000000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12800107
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22226203
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31976591
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41259413
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION PROVIDES A CERTIFIED JUDGING MEMBER PROGRAM. THESE MEMBER JUDGES OFFICIATE ALL PROFESSIONAL RODEO COWBOYS ASSOCIATION SANCTIONED RODEO EVENTS. EXPENSES FOR THE JUDGING PROGRAM INCLUDE: SALARIES, CONTRACT JUDGING LABOR, TRAVEL AND LODGING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02269768
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION PROVIDES DIRECT FUNDING TO PROGRAMS THAT PROMOTE THE SPORT OF PROFESSIONAL RODEO, ANIMAL WELFARE, THE RODEO CIRCUIT SYSTEM AND THE AMERICAN WESTERN WAY OF LIFE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0693821
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01350904
IRS990/PYGrantsAndSimilarPaidAmt0100000
IRS990/PYOtherExpensesAmt07471758
IRS990/PYOtherRevenueAmt01353545
IRS990/PYProgramServiceRevenueAmt09369159
IRS990/PYRevenuesLessExpensesAmt0538864
IRS990/PYSalariesCompEmpBnftPaidAmt03962986
IRS990/PYTotalExpensesAmt011534744
IRS990/PYTotalRevenueAmt012073608
IRS990/ReconcilationRevenueExpnssAmt0364612
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/RealAmt015000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt01345493
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt01345493
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05864545
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06096975
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0624660
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0826358
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01451018
IRS990ScheduleD/EquipmentGrp/BookValueAmt0128540
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02251461
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02380001
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt092418
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0208025
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1890095
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2466166
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt31995060
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt41445
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTERCOMPANY RECEIVABLES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INVESTMENT IN SUBSIDIARY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ROYALTIES RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3EXTREME BULLS RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4MINOR INVENTORY
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02837396
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06215440
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09052836
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt074597
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1343769
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt227856
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31093826
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PROPERTY TAXES & ACCOUNTING FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CIRCUIT FEES & BONDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OTHER ACCRUED LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROFESSIONAL RODEO COWBOYS ASSOCIATION ACCOUNTS FOR ANY UNCERTAINTY IN INCOME TAXES BY RECOGNIZING THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ASSOCIATION BELIEVES IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03683014
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03560791
IRS990ScheduleD/TotalLiabilityAmt01540048
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0100000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 C 3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt0150000

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,216,551
Liabilities
$2,990,583
Net assets
$13,225,968
Revenue
$12,385,773
Expenses
$12,021,161
Net income
$364,612
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$38.0$3.69$34.3$22.1$16.4$5.71
2023Detailed filing. Detailed filing data is available for this year.$31.8$5.28$26.5$19.8$14.6$5.26
2022Detailed filing. Detailed filing data is available for this year.$24.1$3.39$20.7$16.2$14.0$2.16
2021Detailed filing. Detailed filing data is available for this year.$22.8$4.30$18.5$14.7$11.0$3.67
2020Detailed filing. Detailed filing data is available for this year.$26.0$11.2$14.8$31.9$30.0$1.86
2019Summary only. Only limited summary data is available for this year.$16.3$3.27$13.0$12.8$12.5$0.24
2018Detailed filing. Detailed filing data is available for this year.$16.0$3.25$12.7$12.2$12.2$0.07
2017Detailed filing. Detailed filing data is available for this year.$16.2$2.99$13.2$12.4$12.0$0.36
2016Detailed filing. Detailed filing data is available for this year.$15.5$2.63$12.9$12.1$11.5$0.54
2015Detailed filing. Detailed filing data is available for this year.$15.9$3.57$12.3$12.3$12.5$0.17
2014Detailed filing. Detailed filing data is available for this year.$15.0$2.47$12.5$12.3$11.5$0.80
2013Detailed filing. Detailed filing data is available for this year.$13.9$2.24$11.7$11.9$11.8$0.11
2012Summary only. Only limited summary data is available for this year.$13.9$2.33$11.6$11.8$12.0$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$2.60$11.8$12.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$2.38$12.7$11.9