Civic Intelligence

National Intercollegiate Rodeo

EIN 91-1086652 • 501(c)4 • Walla Walla, WA

Profile

Promote intercollegiate rodeo activities, maintain an operating code for intercollegiate competition, and coordinate intercollegiate rodeo on a national level.

2033 Walla Walla AvenueWalla Walla, WA 99362

www.collegerodeo.com

Siviq Scores

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

Liabilities / Assets

49th percentile

0.04x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

49th percentile

0.05x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

48th percentile

7.2%

Higher net margin than 48% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

5.3%

Faster asset growth than 54% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

6.6%

Faster revenue growth than 48% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$3,241,205

Up $162,108 (+5.3%) from 2024

Liabilities

Down

$117,462

Down $2,901 (-2.4%) from 2024

Net Assets

Up

$3,123,743

Up $165,009 (+5.6%) from 2024

Operations
Liabilities / Revenue49th percentileNet Margin48th percentile

Revenue

Up

$2,265,516

Up $139,792 (+6.6%) from 2024

Expenses

Up

$2,102,007

Up $240,529 (+13%) from 2024

Net Income

Down

$163,509

Down $100,737 (-38%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $740,783Liabilities 2011: $86,714Net Assets 2011: $654,0692011Assets 2012: $965,633Liabilities 2012: $102,638Net Assets 2012: $862,9952012Assets 2013: $1,145,883Liabilities 2013: $133,246Net Assets 2013: $1,012,6372013Assets 2014: $1,307,977Liabilities 2014: $89,849Net Assets 2014: $1,218,1282014Assets 2015: $1,570,040Liabilities 2015: $69,461Net Assets 2015: $1,500,5792015Assets 2016: $1,703,519Liabilities 2016: $87,138Net Assets 2016: $1,616,3812016Assets 2017: $1,825,382Liabilities 2017: $89,326Net Assets 2017: $1,736,0562017Assets 2018: $2,012,305Liabilities 2018: $131,503Net Assets 2018: $1,880,8022018Assets 2019: $2,077,244Liabilities 2019: $117,314Net Assets 2019: $1,959,9302019Assets 2020: $2,010,693Liabilities 2020: $16,311Net Assets 2020: $1,994,3822020Assets 2021: $2,330,307Liabilities 2021: $90,942Net Assets 2021: $2,239,3652021Assets 2022: $2,628,196Liabilities 2022: $122,897Net Assets 2022: $2,505,2992022Assets 2023: $2,782,124Liabilities 2023: $87,636Net Assets 2023: $2,694,4882023Assets 2024: $3,079,097Liabilities 2024: $120,363Net Assets 2024: $2,958,7342024Assets 2025: $3,241,205Liabilities 2025: $117,462Net Assets 2025: $3,123,7432025

Highlighted filing

2025

Assets$3,241,205
Liabilities$117,462
Net Assets$3,123,743
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

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

$3.0M$2.0M$1.0M$0Expenses 2011: $1,455,4992011Expenses 2012: $1,473,0572012Expenses 2013: $1,538,6522013Revenue 2014: $1,729,446Expenses 2014: $1,523,955Net Income 2014: $205,4912014Revenue 2015: $1,849,125Expenses 2015: $1,566,674Net Income 2015: $282,4512015Revenue 2016: $1,783,597Expenses 2016: $1,667,795Net Income 2016: $115,8022016Revenue 2017: $1,754,779Expenses 2017: $1,635,104Net Income 2017: $119,6752017Revenue 2018: $1,780,107Expenses 2018: $1,635,361Net Income 2018: $144,7462018Revenue 2019: $1,736,298Expenses 2019: $1,657,170Net Income 2019: $79,1282019Revenue 2020: $1,023,949Expenses 2020: $989,497Net Income 2020: $34,4522020Revenue 2021: $1,723,256Expenses 2021: $1,478,273Net Income 2021: $244,9832021Revenue 2022: $1,958,605Expenses 2022: $1,692,671Net Income 2022: $265,9342022Revenue 2023: $1,956,571Expenses 2023: $1,767,382Net Income 2023: $189,1892023Revenue 2024: $2,125,724Expenses 2024: $1,861,478Net Income 2024: $264,2462024Revenue 2025: $2,265,516Expenses 2025: $2,102,007Net Income 2025: $163,5092025

Highlighted filing

2025

Revenue$2,265,516
Expenses$2,102,007
Net Income$163,509
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,241,205
Liabilities
$117,462
Net assets
$3,123,743
Revenue
$2,265,516
Expenses
$2,102,007
Net income
$163,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.24$0.12$3.12$2.27$2.10$0.16
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.12$2.96$2.13$1.86$0.26
2023Detailed filing. Detailed filing data is available for this year.$2.78$0.09$2.69$1.96$1.77$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.63$0.12$2.51$1.96$1.69$0.27
2021Detailed filing. Detailed filing data is available for this year.$2.33$0.09$2.24$1.72$1.48$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.02$1.99$1.02$0.99$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.08$0.12$1.96$1.74$1.66$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.01$0.13$1.88$1.78$1.64$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.83$0.09$1.74$1.75$1.64$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.09$1.62$1.78$1.67$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.07$1.50$1.85$1.57$0.28
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.09$1.22$1.73$1.52$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.13$1.01$1.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.10$0.86$1.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.09$0.65$1.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 26, 2026
Return Version
2024v5.5
Gross Receipts
$2,279,828
Mission and Program Overview

Mission

Promote intercollegiate rodeo activities, maintain an operating code for intercollegiate competition, and coordinate intercollegiate rodeo on a national level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,958,734$3,123,743▲ $165,009
Cash and Non-Interest-Bearing Accounts$1,504,329$1,808,597▲ $304,268
Savings and Temporary Cash Investments$1,138,653$1,166,014▲ $27,361
Accounts Receivable$293,585$208,541▼ $85,044
Land, Buildings, and Equipment, Net$126,255$40,998▼ $85,257
Prepaid Expenses and Deferred Charges$16,275$17,055▲ $780
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,079,097$3,241,205▲ $162,108
Liabilities
Accounts Payable and Accrued Expenses$120,363$97,462▼ $22,901
Deferred Revenue-$20,000-
Total Liabilities$120,363$117,462▼ $2,901
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,958,734$3,123,743▲ $165,009
Total Liabilities and Net Assets / Fund Balance$3,079,097$3,241,205▲ $162,108

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,998$369,189$410,187
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Jim Dewey BrownCommissionerFT$85,250$85,250

Board Members and Trustees

NameTitle
Ben LondoBudget Chair
Joe MoodyRules Chair
Drew PearsonFaculty President
Travis SmithStudent President
Branden EdwardsFaculty Director
Cj AragonFaculty Director
Dameon WhiteFaculty Director
Del NoseFaculty Director
Jacob WaltersFaculty Director
Ken MasonFaculty Director
Ron SkovlyFaculty Director
Seth GlauseFaculty Director
Shelbie RoseFaculty Director
Boyd HanagriffFaculty Director (thru 06/2025)
Kassidy DunagenFaculty Director (thru 06/2025)
Laney HoffmanFaculty Director (thru 06/2025)
Tayler KentFaculty Director (thru 06/2025)
Dalton KunkeeStudent Director
Jake DeverauxStudent Director
Jeryn EllerdStudent Director
Jill WhiteStudent Director
Kaitlynn IdlerStudent Director
Luke HanksStudent Director
Payton DingmanStudent Director
Payton LevineStudent Director
Ryan FritchleyStudent Director
Shaeden MarrStudent Director
Tice HinerStudent Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,225,036
Investment Income
$29,639
Other Revenue
$10,841
Change in Net Assets
$163,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,725,449
Salaries, Compensation, and Employee Benefits$246,848
Grants and Similar Amounts Paid$129,710
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$459,240$12,367-$471,607
Office Expenses$7,384$138,518-$145,902
Other Salaries and Wages$67,182$67,181-$134,363
Grants to Domestic Orgs$129,710--$129,710
Current Officers, Directors, Trustees, and Key Employees$64,500$21,500-$86,000
Depreciation Depletion-$85,258-$85,258
Conferences and Meetings-$60,489-$60,489
Fees for Services Other$16,413$16,412-$32,825
Travel$16,621$5,540-$22,161
Payroll Taxes$9,778$9,778-$19,556
Occupancy-$12,000-$12,000
Fees for Services Legal-$7,500-$7,500
Pension Plan Contributions$3,464$3,465-$6,929
Other Expenses$6,144$6,247-$6,144
Fees for Services Accounting-$3,725-$3,725
All Other Expenses$300$238-$538
Total Functional Expenses$1,651,789$450,218$0$2,102,007
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Intercollegiate Rodeo FoundationWalla Walla, WA501(c)(3)Donations to Scholarship Program.$129,710
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
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 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
No
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

“The form 990 is reviewed and approved by the commissioner as part of his executive duties prior to filing with the internal revenue service. Due to the number of board members and the geographic locality of each, the form 990 is subsequently reviewed and approved at the next regularly scheduled board meeting by the board members in attendance. At that time if any necessary changes or corrections are identified the form 990 will be amended to reflect those changes.”

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

“A director who has a conflict of interest concerning a transaction to be discussed and voted on the board of directors must declare the conflict prior to the discussion of the proposed transaction at a meeting of the nira board, or as soon thereafter as the director becomes aware that there is a conflict. The director may participate in discussions concerning the proposed transaction, but shall not be present for a vote on the transaction. If a director votes on a transaction in which he has a conflict of interest, the transaction is voidable unless the board of directors had knowledge of the material facts of the conflict and approved the transaction in good faith and with the reasonable belief that the transaction is fair and in the best interests of the nira.”

Form 990, Part VI, Section B, Line 15A

“The board of directors annually reviews and determines compensation of the organization at a predetermined regularly scheduled board meeting during the year. The discussion and any comparabilty data used at the board meeting are documented in the written minutes of the board meeting.”

Form 990, Part VI, Section C, Line 19

“No governing documents are made available to the public.”

Filing and Contact Details

Filer

Filer Name
National Intercollegiate Rodeo
EIN
91-1086652
Phone
5095294402
Address
2033 WALLA WALLA AVENUE, WALLA WALLA, WA 99362

Signing Officer

Name
Jim Dewey Brown
Title
Commissioner
Phone
5095294402
Signed
2026-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Dewey Brown
Formed
1979
Legal Domicile
Wa
Voting Board Members
24
Independent Board Members
23
Employees
4
Volunteers
100

Preparer

Firm
Cliftonlarsonallen Llp
Address
915 HIGHLAND POINTE DR SUITE 300, ROSEVILLE, CA 95678
Preparer
Dylan Valentine
Phone
9167847800
Raw XML AppendixShowing 400 of 572 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt0208541
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROMOTE INTERCOLLEGIATE RODEO ACTIVITIES, MAINTAIN AN OPERATING CODE FOR INTERCOLLEGIATE COMPETITION, AND COORDINATE INTERCOLLEGIATE RODEO ON A NATIONAL LEVEL.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0238
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SARAH NEELY
IRS990/BooksInCareOfDetail/PhoneNum05095294402
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IRS990/Desc0THE NATIONAL INTERCOLLEGIATE RODEO ASSOCIATION (NIRA) IS THE SANCTIONING BODY FOR THE SPORT OF COLLEGE RODEO. THE NIRA SANCTIONS 120 RODEOS A YEAR, MAINTAINS ACADEMIC ELIGIBILITY ON APPROXIMATELY 3,700 STUDENT MEMBERS A YEAR, MAINTAINS MEMBERSHIPS FOR APPROXIMATELY 125 SCHOOLS AND UNIVERSITIES. THE NIRA HOSTS THE COLLEGE NATIONAL FINALS RODEO (CNFR), WHICH IS A NATIONAL CHAMPIONSHIP RODEO, IN JUNE EACH YEAR. THE MISSION OF THE NIRA IS TO FOSTER AND DEVELOP RODEO AT THE COLLEGE LEVEL SO THAT IT WILL PROVIDE EDUCATIONAL AND COMPETITIVE OPPORTUNITIES FOR STUDENTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt15STUDENT DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17STUDENT DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt20STUDENT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21STUDENT DIRECTOR
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