Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Oregon Cattlemens Assocation
EIN 93-0381128 • 501(c)5 • Salem, OR
Profile
Our mission is to promote environmentally & socially sound industry practices; a positive, contemporary image of the industry; improve & strengthen the economics of the industry, assure a strong political presentce in all areas affecting the industry; and protect our industry communities & private property rights.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 16.8% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Down$588,319
Down $7,966 (-1.3%) from 2023
Liabilities
Up$26,065
Up $7,450 (+40%) from 2023
Net Assets
Down$562,254
Down $15,416 (-2.7%) from 2023
Revenue
Down$661,564
Down $76,628 (-10%) from 2023
Expenses
Up$676,980
Up $48,143 (+7.7%) from 2023
Net Income
Down-$15,416
Down $124,771 (-114%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $588,319
- Liabilities
- $26,065
- Net assets
- $562,254
- Revenue
- $661,564
- Expenses
- $676,980
- Net income
- -$15,416
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $661,564
Mission and Program Overview
Mission
Our mission is to promote environmentally & socially sound industry practices; a positive, contemporary image of the industry; improve & strengthen the economics of the industry, assure a strong political presence in all areas affecting the industry; and protect our industry communities & private property rights.
To advance the economic, political & social interest of the oregon cattle industry.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $349,482 | $385,047 | ▲ $35,565 |
| Savings and Temporary Cash Investments | $109,023 | $159,873 | ▲ $50,850 |
| Cash and Non-Interest-Bearing Accounts | $137,779 | $43,399 | ▼ $94,380 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $596,285 | $588,319 | ▼ $7,966 |
| Other Assets Total | $1 | $0 | ▼ $1 |
| Liabilities | |||
| Deferred Revenue | $16,045 | $14,000 | ▼ $2,045 |
| Other Liabilities | $2,315 | $12,065 | ▲ $9,750 |
| Accounts Payable and Accrued Expenses | $255 | - | - |
| Total Liabilities | $18,615 | $26,065 | ▲ $7,450 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $348,442 | $453,846 | ▲ $105,404 |
| Net Assets With Donor Restrictions | $229,228 | $108,408 | ▼ $120,820 |
| Total Net Assets Fund Balance | $577,670 | $562,254 | ▼ $15,416 |
| Total Liabilities and Net Assets / Fund Balance | $596,285 | $588,319 | ▼ $7,966 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Tammy Dennee | Executive Director | FT | $110,833 | $110,833 |
Board Members and Trustees
| Name | Title |
|---|---|
| Todd Nash | Past President |
| Matt McElligott | President |
| Diana Wirth | President-Elect |
| Bobbi Aldrich | Director |
| Breanna Wimber | Director |
| Darren Hansen | Director |
| Jim Sly | Director |
| Mike Alger | Director |
| Randy Mills | Director |
| Randy White | Director |
| Rusty Inglis | Director |
| Andy Vanderplaat | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $379,026
- Program Service Revenue
- $234,321
- Investment Income
- $47,623
- Other Revenue
- $594
- All Other Contributions
- $10,408
- Change in Net Assets
- $-15,416
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $485,386 |
| Salaries, Compensation, and Employee Benefits | $191,594 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $130,249 | - | - | $130,249 |
| Fees for Services Other | $115,628 | $8,614 | - | $124,242 |
| Current Officers, Directors, Trustees, and Key Employees | $55,416 | $55,417 | - | $110,833 |
| Other Salaries and Wages | $61,158 | - | - | $61,158 |
| Travel | $41,158 | - | - | $41,158 |
| Fees for Services Lobbying | $19,998 | - | - | $19,998 |
| Occupancy | - | $18,824 | - | $18,824 |
| Fees for Services Accounting | - | $17,348 | - | $17,348 |
| Information Technology | $8,269 | $7,206 | - | $15,475 |
| Payroll Taxes | - | $14,353 | - | $14,353 |
| All Other Expenses | $11,299 | - | - | $11,299 |
| Other Expenses | $299 | $5,469 | - | $5,768 |
| Other Employee Benefits | - | $5,250 | - | $5,250 |
| Office Expenses | - | $2,994 | - | $2,994 |
| Insurance | $260 | $2,096 | - | $2,356 |
| Total Functional Expenses | $539,409 | $137,571 | $0 | $676,980 |
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
- Yes
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Affiliates | $11,398 |
| Payroll Liability | $667 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- No
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“Each year an ad hoc finance committee is to be appointed by the President to conduct an extensive financial review of the Association's records and to report its findings to the membership at the Annual Convention. Protocol for the extensive review was developed by a Salem Certified Public Accountant and includes review of tax documents such as Form 990.”
Form 990, Part VI, Section B, Line 12C
“Through the course of the year, during board meetings and other governance functions board members are provided the Association's adopted conflict of interest policy.”
Form 990, Part VI, Section B, Line 15A
“Association Bylaws and Procedures provide a process for determining compensation of the Executive Director and other officers and key employees. The Bylaws provide provisions for the Executive Board of Directors to act as the Planning/Budget Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Executive Director to be evaluated annually by the Executive Board and for the overall salary budget to be recommended by the budget committee and approved by the Executive Committee at it's annual budget meeting. The salary budget for all employees is based upon the following criteria: economic times and the cost of living index, financial well-being of the organization and experience/skill of the employee.”
Form 990, Part VI, Section B, Line 15B
“Association Bylaws and Procedures provide a process for determining compensation of the Executive Director and other officers and key employees. The Bylaws provide provisions for the Executive Board of Directors to act as the Planning/Budget Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Executive Director to be evaluated annually by the Executive Board and for the overall salary budget to be recommended by the budget committee and approved by the Executive Committee at it's annual budget meeting. The salary budget for all employees is based upon the following criteria: economic times and the cost of living index, financial well-being of the organization and experience/skill of the employee.”
Form 990, Part VI, Section C, Line 19
“The Association makes its governing documents, conflict of interest policy and financial statements available to the public by request.”
Filing and Contact Details
Filer
- Filer Name
- Oregon Cattlemens Association
- EIN
- 93-0381128
- Phone
- 5033618941
- Address
- 1320 Capitol Street NE, Salem, OR 97301
Signing Officer
- Name
- Tammy Dennee
- Title
- Executive Director
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1913
- Legal Domicile
- Or
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 3
- Volunteers
- 100
Preparer
- Firm
- Oster Professional Group CPAs
- Address
- 77 W Adams, Burns, OR 97720
- Preparer
- Kari Ott
- Phone
- 5415736151
Raw XML AppendixShowing 400 of 436 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/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | POSITIVE PRODUCER IMAGE PROGRAM HAS ENHANCED THE PUBLIC'S AWARENESS OF THE POSITIVE CONTRIBUTIONS OF THE BEEF INDUSTRY ACROSS THE STATE OF OREGON. BY SHARING THE STORIES, HARDSHIPS AND MESSAGING OF RANCHERS WITH THE PUBLIC WE MOVE INITIATIVES FORWARD AND GENERATE MORE SUPPORT FOR THE VIABILITY OF THE CATTLE INDUSTRY AS A WHOLE. THIS WORK IS KEY TO OUR ABILITY TO REPRESENT, PROTECT, AND DEFEND THE BEEF INDUSTRY FROM ANY MATTERS THAT MAY HAVE DETRIMENTAL EFFECTS TO PRODUCERS. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | President-Elect |
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| IRS990/MissionDesc | 0 | OUR MISSION IS TO PROMOTE ENVIRONMENTALLY & SOCIALLY SOUND INDUSTRY PRACTICES; A POSITIVE, CONTEMPORARY IMAGE OF THE INDUSTRY; IMPROVE & STRENGTHEN THE ECONOMICS OF THE INDUSTRY, ASSURE A STRONG POLITICAL PRESENCE IN ALL AREAS AFFECTING THE INDUSTRY; AND PROTECT OUR INDUSTRY COMMUNITIES & PRIVATE PROPERTY RIGHTS. |
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| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/OtherExpensesGrp/Desc | 0 | Printing and Publications |
| IRS990/OtherExpensesGrp/Desc | 1 | Postage and Shipping |
| IRS990/OtherExpensesGrp/Desc | 2 | Sponsorships/Registrations |
| IRS990/OtherExpensesGrp/Desc | 3 | Supplies |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 58659 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 17918 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 299 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 14353 |
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| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MAGAZINE SALES/ADVERTISIN |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Membership Meetings |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MISCELLANEOUS SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | RED BOOK SALES |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 113861 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 2030 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 113861 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 2030 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDE PROFESSIONAL SERVICES TO STUDY LEGISLATION, STATE AND FEDERAL, WITH RESPECT TO MATTERS CONCERNING THE EFFECT ON THE BEEF INDUSTRY. THIS INFORMATION IS USED TO REPRESENT, PROTECT, AND DEFEND THE BEEF INDUSTRY FROM ANY MATTERS THAT MAY HAVE A DETRIMENTAL EFFECT TO PRODUCERS. OCA HAS PROVIDED REPORTS AND ELECTRONIC UPDATES ON THE STATUS OF MATTERS CONCERNING THE EFFECT ON THE BEEF INDUSTRY TO THE OREGON BEEF COUNCIL ON A REGULAR BASIS, ALLOWING THEM TO MAKE DECISIONS BASED ON RESULTS. SUCCESS OF THE PROJECT IS MEASURED BY THE OREGON BEEF COUNCIL'S REVIEW OF THE INFORMATION AND THEIR FEEDBACK AND SUGGESTIONS TO AUGMENT FUTURE REPORTS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | TO PROMOTE ENVIRONMENTALLY AND SOCIALLY SOUND CATTLE INDUSTRY PRACTICES ALONGSIDE A POSITIVE AND CONTEMPORARY IMAGE OF THE INDUSTRY; IMPROVE AND STRENGTHEN THE INDUSTRY'S ECONOMICS; ASSURE A STRONG POLITICAL PRESENCE IN RELATED AREAS; AND PROTECT INDUSTRY COMMUNITIES AND PRIVATE PROPERTY RIGHTS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYInvestmentIncomeAmt | 0 | 41307 |
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| IRS990/PYOtherExpensesAmt | 0 | 468392 |
| IRS990/PYOtherRevenueAmt | 0 | 12576 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 109355 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 160445 |
| IRS990/PYTotalExpensesAmt | 0 | 628837 |
| IRS990/PYTotalRevenueAmt | 0 | 738192 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -15416 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 109023 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 159873 |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 11398 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 667 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to Affiliates |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL LIABILITY |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12065 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Each year an ad hoc finance committee is to be appointed by the President to conduct an extensive financial review of the Association's records and to report its findings to the membership at the Annual Convention. Protocol for the extensive review was developed by a Salem Certified Public Accountant and includes review of tax documents such as Form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Through the course of the year, during board meetings and other governance functions board members are provided the Association's adopted conflict of interest policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Association Bylaws and Procedures provide a process for determining compensation of the Executive Director and other officers and key employees. The Bylaws provide provisions for the Executive Board of Directors to act as the Planning/Budget Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Executive Director to be evaluated annually by the Executive Board and for the overall salary budget to be recommended by the budget committee and approved by the Executive Committee at it's annual budget meeting. The salary budget for all employees is based upon the following criteria: economic times and the cost of living index, financial well-being of the organization and experience/skill of the employee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Association Bylaws and Procedures provide a process for determining compensation of the Executive Director and other officers and key employees. The Bylaws provide provisions for the Executive Board of Directors to act as the Planning/Budget Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Executive Director to be evaluated annually by the Executive Board and for the overall salary budget to be recommended by the budget committee and approved by the Executive Committee at it's annual budget meeting. The salary budget for all employees is based upon the following criteria: economic times and the cost of living index, financial well-being of the organization and experience/skill of the employee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Association makes its governing documents, conflict of interest policy and financial statements available to the public by request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
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| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 588319 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 379026 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 539409 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 26065 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 26065 |
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| IRS990/TotalVolunteersCnt | 0 | 100 |
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| IRS990/TravelGrp/TotalAmt | 0 | 41158 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
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