Civic Intelligence

International Gay Rodeo Assoc Inc

EIN 84-1017597 • 501(c)3 • Aurora, CO

Profile

support of country/western sports heritage

PO Box 460504Aurora, CO 80046-0504

www.igra.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.36x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.58x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

83rd percentile

32%

Higher net margin than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

82nd percentile

36%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

29%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$191,207

Up $50,526 (+36%) from 2023

Liabilities

Up

$69,763

Up $11,587 (+20%) from 2023

Net Assets

Up

$121,444

Up $38,939 (+47%) from 2023

Revenue

Up

$120,231

Up $26,964 (+29%) from 2023

Expenses

Up

$81,292

Up $3,218 (+4.1%) from 2023

Net Income

Up

$38,939

Up $23,746 (+156%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2016: $70,697Liabilities 2016: $37,515Net Assets 2016: $33,1822016Assets 2018: $61,674Liabilities 2018: $26,370Net Assets 2018: $35,3042018Assets 2019: $83,633Liabilities 2019: $83,6332019Assets 2020: $56,357Liabilities 2020: $24,529Net Assets 2020: $31,8282020Assets 2021: $57,679Liabilities 2021: $25,748Net Assets 2021: $31,9312021Assets 2022: $90,561Liabilities 2022: $22,550Net Assets 2022: $68,0112022Assets 2023: $140,681Liabilities 2023: $58,176Net Assets 2023: $82,5052023Assets 2024: $191,207Liabilities 2024: $69,763Net Assets 2024: $121,4442024

Highlighted filing

2024

Assets$191,207
Liabilities$69,763
Net Assets$121,444

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2016: $87,932Expenses 2016: $99,334Net Income 2016: -$11,4022016Revenue 2018: $62,829Expenses 2018: $56,703Net Income 2018: $6,1262018Revenue 2019: $67,497Expenses 2019: $52,185Net Income 2019: $15,3122019Revenue 2020: $13,233Expenses 2020: $30,769Net Income 2020: -$17,5362020Revenue 2021: $31,554Expenses 2021: $31,451Net Income 2021: $1032021Revenue 2022: $61,528Expenses 2022: $26,148Net Income 2022: $35,3802022Revenue 2023: $93,267Expenses 2023: $78,074Net Income 2023: $15,1932023Revenue 2024: $120,231Expenses 2024: $81,292Net Income 2024: $38,9392024

Highlighted filing

2024

Revenue$120,231
Expenses$81,292
Net Income$38,939

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$207,133
Mission and Program Overview

Mission

support of country/western sports heritage

IGRA supports country/western sports heritage through education, training, competition and recognition in rodeo and other associated activities by developing, enhancing, and maintaining standards of amateur rodeo production, competition, and sportsmanship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$127,557$171,204▲ $43,647
Rtn Earn Endowment Incm Other Fnds$82,505$121,444▲ $38,939
Prepaid Expenses and Deferred Charges$350$12,560▲ $12,210
Cash and Non-Interest-Bearing Accounts$11,164$5,463▼ $5,701
Accounts Receivable$1,610$1,980▲ $370
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$140,681$191,207▲ $50,526
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$41,844$40,684▼ $1,160
Grants Payable$16,332$29,079▲ $12,747
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$58,176$69,763▲ $11,587
Net Assets / Fund Balance
Total Net Assets Fund Balance$82,505$121,444▲ $38,939
Total Liabilities and Net Assets / Fund Balance$140,681$191,207▲ $50,526
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sammy SimpkinTrustees chair (RRRA)
Brian HelanderPresident
Robert ThurtellTrustees 2nd vice chair (CGRA)
Guy PuglisiTrustees vice chair (NGRA)
Michael VroomanVice President
Mark ChristensenDirector (AGRA)
Michael LentzDirector (ASGRA)
Chuck BrowningDirector (CRGRA)
Lisa SmithDirector (DSRA)
Wes GivensDirector (DSRA)
Candy PrattDirector (GPRA)
David LawsonDirector (GSGRA)
Anthony ValdezDirector (ILGRA)
Kenneth HallDirector (MGRA)
Scott KorffDirector (MIGRA)
Dave HenzelDirector (NMGRA)
Monique ZimbelmanDirector (NMGRA)
Chris TobinDirector (NSGRA)
Tim SmithDirector (TGRA)
Kevin HillmanDirector (UGRA)
Tommy ChannelExecutive Director
Gene FraikesSecretary
David HillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$119,045
Program Service Revenue
$17,130
Investment Income
$321
Other Revenue
$-16,265
All Other Contributions
$48,813
Change in Net Assets
$38,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,821
Grants and Similar Amounts Paid$8,250
Total Fundraising Expense$2,602
Salaries, Compensation, and Employee Benefits$221
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$15,447$0$0$15,447
Occupancy$10,896$0$0$10,896
Fees for Services Other$9,600$0$0$9,600
Grants to Domestic Orgs$8,250--$8,250
Travel$4,752$3,107$0$7,859
Office Expenses$5,452$240$0$5,692
Advertising$5,035$0$0$5,035
Information Technology$3,117$289$0$3,406
Insurance$0$1,404$0$1,404
Other Expenses$945$0$0$945
Payroll Taxes$0$221$0$221
Total Functional Expenses$73,330$5,360$2,602$81,292
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$86,902
Fundraising Gross Income$70,212
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
World Gay Rodeo Finals$110,346$70,212$6,250$63,962
Total Events$110,346$70,212$86,901$-16,689
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 B, Line 11B

Members of the governing body are provided with copies of the draft Form 990 and are given the opportunity to review the materials used to prepare it, or ask questions and provide suggestions regarding the details of the filing.

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

Each board members is required to review the conflict of interest policy and to sign a statement of no conflict or to reveal any existing conflicts at the first board meeting of each fiscal year. Members are advised to monitor and report any conflicts that they perceive during the year and are required to report those to the board. They are also required to recuse themselves from any vote on a question, policy, or financial interest in which a conflict exists or that they can anticipate may arise.

Form 990, Part VI, Section B, Line 15

The organization has no paid employees, nor do we expect to ever have paid directors, or officers. If we did, we would develop a process to determine and monitor compensation.

Form 990, Part VI, Section C, Line 19

Our governing documents, financial statements, most recent tax returns, conflict of interest, and all other policies are publicly available on www.igra.com. We are also able to forward this information electronically upon request.

Filing and Contact Details

Filer

Filer Name
International Gay Rodeo Assoc Inc
EIN
84-1017597
Phone
3035174590
Address
PO Box 460504, Aurora, CO 80046-0504

Signing Officer

Name
Michael Lentz
Title
Director
Phone
3013674466
Signed
2025-11-11

Organization Details

Principal Officer
Brian Helander
Formed
1985
Legal Domicile
Co
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
60
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Computer services for the development of customized rodeo registration and data processing software.

Raw XML AppendixShowing 400 of 742 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/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustees chair (RRRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustees vice chair (NGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustees 2nd vice chair (CGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director (ASGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director (AGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director (CRGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director (DSRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director (DSRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director (GSGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director (GPRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director (ILGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director (MIGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director (MGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director (NMGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director (NMGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director (NSGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director (TGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director (UGRA)
IRS990/Form990PartVIISectionAGrp/TitleTxt18President
IRS990/Form990PartVIISectionAGrp/TitleTxt19Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt20Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt21Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt22Executive Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt040134
IRS990/FundraisingDirectExpensesAmt086902
IRS990/FundraisingGrossIncomeAmt070212
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt08250
IRS990/GrantsPayableGrp/BOYAmt016332
IRS990/GrantsPayableGrp/EOYAmt029079
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt08250
IRS990/GrantsToDomesticOrgsGrp/TotalAmt08250
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt00
IRS990/GrossReceiptsAmt0207133
IRS990/GrossRentsGrp/PersonalAmt00
IRS990/GrossRentsGrp/RealAmt00
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
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IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0289
IRS990/InformationTechnologyGrp/ProgramServicesAmt03117
IRS990/InformationTechnologyGrp/TotalAmt03406
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01404
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt01404
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0321
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0321
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LegalDomicileStateCd0CO
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt030098
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0IGRA supports country/western sports heritage through education, training, competition and recognition in rodeo and other associated activities by developing, enhancing, and maintaining standards of amateur rodeo production, competition, and sportsmanship.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
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IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-16690
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-16690
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00

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