Civic Intelligence

The Round-Up Association

EIN 93-0269331 • 501(c)4 • Pendleton, OR

Profile

Competition and exhibition of all frontier sports and pastimes at pendleton, oregon and any and all other exhibitions, amusements, and entertainment of every kind and character, whether in connection therewith or otherwise, at any point in the state of oregon.

PO Box 609Pendleton, OR 97801

pendletonroundup.com

Siviq Scores

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

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.07x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

69th percentile

23%

Higher net margin than 69% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

75th percentile

13%

Faster asset growth than 75% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.2%

Faster revenue growth than 54% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$17,901,853

Up $2,068,465 (+13%) from 2023

Liabilities

Down

$481,745

Down $21,588 (-4.3%) from 2023

Net Assets

Up

$17,420,108

Up $2,090,053 (+14%) from 2023

Revenue

Up

$6,914,747

Up $582,592 (+9.2%) from 2023

Expenses

Up

$5,308,457

Up $87,120 (+1.7%) from 2023

Net Income

Up

$1,606,290

Up $495,472 (+45%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $1,939,850Liabilities 2011: $394,171Net Assets 2011: $1,545,6792011Assets 2013: $2,636,893Liabilities 2013: $671,032Net Assets 2013: $1,965,8612013Assets 2014: $2,965,382Liabilities 2014: $720,566Net Assets 2014: $2,244,8162014Assets 2015: $2,820,980Liabilities 2015: $771,898Net Assets 2015: $2,049,0822015Assets 2016: $2,771,241Liabilities 2016: $939,787Net Assets 2016: $1,831,4542016Assets 2017: $2,634,235Liabilities 2017: $506,865Net Assets 2017: $2,127,3702017Assets 2018: $10,621,944Liabilities 2018: $398,046Net Assets 2018: $10,223,8982018Assets 2019: $11,115,288Liabilities 2019: $364,893Net Assets 2019: $10,750,3952019Assets 2020: $13,258,775Liabilities 2020: $1,427,072Net Assets 2020: $11,831,7032020Assets 2021: $13,195,105Liabilities 2021: $524,963Net Assets 2021: $12,670,1422021Assets 2022: $13,739,051Liabilities 2022: $428,518Net Assets 2022: $13,310,5332022Assets 2023: $15,833,388Liabilities 2023: $503,333Net Assets 2023: $15,330,0552023Assets 2024: $17,901,853Liabilities 2024: $481,745Net Assets 2024: $17,420,1082024

Highlighted filing

2024

Assets$17,901,853
Liabilities$481,745
Net Assets$17,420,108

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,179,263Expenses 2011: $3,010,391Net Income 2011: $168,8722011Revenue 2013: $3,265,755Expenses 2013: $3,150,848Net Income 2013: $114,9072013Revenue 2014: $3,541,574Expenses 2014: $3,262,719Net Income 2014: $278,8552014Revenue 2015: $3,726,300Expenses 2015: $3,720,656Net Income 2015: $5,6442015Revenue 2016: $4,156,993Expenses 2016: $4,341,721Net Income 2016: -$184,7282016Revenue 2017: $4,507,076Expenses 2017: $4,211,160Net Income 2017: $295,9162017Revenue 2018: $13,205,386Expenses 2018: $5,108,858Net Income 2018: $8,096,5282018Revenue 2019: $6,187,150Expenses 2019: $5,748,680Net Income 2019: $438,4702019Revenue 2020: $3,745,438Expenses 2020: $3,281,395Net Income 2020: $464,0432020Revenue 2021: $6,534,857Expenses 2021: $5,614,586Net Income 2021: $920,2712021Revenue 2022: $756,661Expenses 2022: $656,536Net Income 2022: $100,1252022Revenue 2023: $6,332,155Expenses 2023: $5,221,337Net Income 2023: $1,110,8182023Revenue 2024: $6,914,747Expenses 2024: $5,308,457Net Income 2024: $1,606,2902024

Highlighted filing

2024

Revenue$6,914,747
Expenses$5,308,457
Net Income$1,606,290

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.9$0.48$17.4$6.91$5.31$1.61
2023Summary only. Only limited summary data is available for this year.$15.8$0.50$15.3$6.33$5.22$1.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$0.43$13.3$0.76$0.66$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$0.52$12.7$6.53$5.61$0.92
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.3$1.43$11.8$3.75$3.28$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$0.36$10.8$6.19$5.75$0.44
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$0.40$10.2$13.2$5.11$8.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.51$2.13$4.51$4.21$0.30
2016Summary only. Only limited summary data is available for this year.$2.77$0.94$1.83$4.16$4.34$0.18
2015Summary only. Only limited summary data is available for this year.$2.82$0.77$2.05$3.73$3.72$0.01
2014Summary only. Only limited summary data is available for this year.$2.97$0.72$2.24$3.54$3.26$0.28
2013Summary only. Only limited summary data is available for this year.$2.64$0.67$1.97$3.27$3.15$0.11
2011Summary only. Only limited summary data is available for this year.$1.94$0.39$1.55$3.18$3.01$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.2
Gross Receipts
$11,523,258
Mission and Program Overview

Mission

Competition and exhibition of all frontier sports and pastimes at pendleton, oregon and any and all other exhibitions, amusements, and entertainment of every kind and character, whether in connection therewith or otherwise, at any point in the state of oregon.

Prca sanctioned rodeo and exhibition of all frontier sports and pastimes in pendleton, or.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,527,498$11,356,336▲ $1,828,838
Savings and Temporary Cash Investments$2,409,524$2,803,671▲ $394,147
Land, Buildings, and Equipment, Net$1,348,782$1,716,362▲ $367,580
Inventories for Sale or Use$928,948$811,394▼ $117,554
Cash and Non-Interest-Bearing Accounts$960,398$632,260▼ $328,138
Accounts Receivable$472,020$404,455▼ $67,565
Prepaid Expenses and Deferred Charges$186,218$177,375▼ $8,843
Total Assets$15,833,388$17,901,853▲ $2,068,465
Liabilities
Accounts Payable and Accrued Expenses$332,707$298,339▼ $34,368
Deferred Revenue$170,626$183,406▲ $12,780
Total Liabilities$503,333$481,745▼ $21,588
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,330,055$17,420,108▲ $2,090,053
Total Net Assets Fund Balance$15,330,055$17,420,108▲ $2,090,053
Total Liabilities and Net Assets / Fund Balance$15,833,388$17,901,853▲ $2,068,465

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,260,237$496,313$1,756,550
Equipment$456,125$795,136$1,251,261
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erika PattonGeneral ManagerPT$109,356$32,439$141,795

Board Members and Trustees

NameTitle
Tiah DegrofttPresident
Tim SmithVice President (thru 11/2024)
Casey CurrinDirector
Corey NeistadtDirector
Curtis BeenDirector
Harper JonesDirector
Jason HillDirector
Justin TerryDirector
Kristin SchmidtgallDirector
Nick MichaelDirector
Pat ReayDirector
TIM O'HANLONDirector
Tanner HawkinsDirector
Tyler BowmanDirector
Jason GraybealDirector (thru 11/2024)
Stuart RobertsSecretary
Kevin JordanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$72,094
Program Service Revenue
$4,177,671
Investment Income
$595,264
Other Revenue
$2,069,718
All Other Contributions
$72,094
Change in Net Assets
$1,606,290

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$37,500Fair Market Value (FMV)
Total Noncash Contributions2$37,500-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,202,957
Salaries, Compensation, and Employee Benefits$986,237
Grants and Similar Amounts Paid$119,263
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$417,794$235,935-$653,729
Occupancy$494,565$54,927-$549,492
Fees for Services Other$515,792$32,923-$548,715
Office Expenses$263,232$191,227-$454,459
Other Expenses$259,559$81,176-$259,559
Depreciation Depletion$205,636$27,557-$233,193
Current Officers, Directors, Trustees, and Key Employees$35,449$106,346-$141,795
Insurance$123,619$7,891-$131,510
Grants to Domestic Orgs$119,263--$119,263
Fees for Services Accounting$64,385$45,989-$110,374
Travel-$97,927-$97,927
Conferences and Meetings$83,320$4,458-$87,778
Payroll Taxes$50,492$36,066-$86,558
Advertising$65,975$8,677-$74,652
Other Employee Benefits$50,815$22,503-$73,318
Fees for Service Investment Mgmnt Fees-$55,911-$55,911
Fees for Services Legal$37,474--$37,474
Pension Plan Contributions$20,755$10,082-$30,837
Total Functional Expenses$4,288,862$1,019,595$0$5,308,457
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Farmers Ending HungerSalem, OR501(c)(3)To Support the Donation of Food From Farmers and Food Processors to Needy People Through Food Banks and Other Distribution Networks.$35,000
Pendleton Round-up FoundationPendleton, OR501(c)(3)General Support and Scholarships$27,500
Happy Canyon Foundation IncPendleton, OR501(c)(3)General Support and Scholarships$20,939
Eastern Oregon Military SupportGearhart, OR501(c)(3)To Support Military Veterans, Active Military, National Guard and Reserve and Families of the Aforementioned.$11,400
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
Yes
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
No
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 A, Line 6

There is a single class of stockholders that have the right to elect members of the governing body.

Form 990, Part VI, Section A, Line 7A

Stockholders may elect and remove members of the board, and ratify changes to bylaws.

Form 990, Part VI, Section B, Line 11B

A copy of form 990 is reviewed by the accounting department and the general manager. A copy is also provided to the board president and the board member in charge of office/administration. Board members can review the form 990 if requested.

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

All officers, directors and employees are provided with a copy of the conflict of interest policy to review and they must acknowledge in writing that they have done so. The conflict of interest policy is reviewed annually by each member of the board of directors and changes are communicated to all staff and volunteers. Conflicts of interest are disclosed and recorded in the minutes of the meeting. A person who has a conflict of interest must refrain from voting and may not be present in the meeting room when the vote is taken.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Form 990, Part VII, Section A, Column D

Erika patton received $109,356 in taxable and $32,439 in nontaxable compensation from the round-up association. Happy canyon company and the round-up association had erika oversee the day to day activities of both organizations as general manager. Happy canyon and the round-up have a contract that includes the use of her time by the company. Erika's time is allocated 25% to happy canyon company and 75% to the round-up association.

Filing and Contact Details

Filer

Filer Name
The Round-up Association
EIN
93-0269331
Phone
5412762553
Address
PO BOX 609, PENDLETON, OR 97801
Doing Business As
The Pendleton Round-up Association

Signing Officer

Name
Erika Patton
Title
General Manager
Phone
5412762553
Signed
2025-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erika Patton
Formed
1933
Legal Domicile
Or
Voting Board Members
17
Independent Board Members
17
Employees
25
Volunteers
1,400

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
601 W RIVERSIDE AVENUE STE 1800, SPOKANE, WA 99201
Preparer
Emina O Cresswell
Phone
5097472600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services: program service expenses 515,792. Management and general expenses 32,923. Fundraising expenses 0. Total expenses 548,715.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from federal income taxes, except for unrelated business income taxes, under internal revenue code section 501(c)(4), and from state excise tax under oregon revised statutes 317.080. The foundation is exempt from federal income tax, except for unrelated business income taxes, under internal revenue code section 501(c)(3), and from state excise tax under oregon revised statutes 317.080. The association and foundation recognize tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The association and foundation recognize interest and penalties related to income tax matters in tax expense. The association and foundation file informational tax returns with the federal government. The association also files an income tax return with the federal government and the state of oregon. As of december 31, 2024, and 2023, the association and foundation are not aware of any uncertain tax positions requiring accrual.

Raw XML AppendixShowing 400 of 599 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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