Civic Intelligence

Oregon Cattlemens Association

990 • Fiscal year 2016 • EIN 93-0381128

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 14, 2017

1320 Capitol Street NESalem, OR 97301

(503) 361-8941

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

13th percentile

-16%

Higher net margin than 13% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$62,907

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

14th percentile

-15%

Faster asset growth than 14% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-11%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Flat

$475,280

Flat from 2016

Net Assets

Flat

$474,930

Flat from 2016

Liabilities

Flat

$350

Flat from 2016

Revenue

Flat

$496,058

Flat from 2016

Expenses

Flat

$574,776

Flat from 2016

Net Income

Flat

-$78,718

Flat from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $423,710Liabilities 2011: $22Net Assets 2011: $423,6882011Assets 2012: $437,920Liabilities 2012: $1,292Net Assets 2012: $436,6282012Assets 2013: $539,518Liabilities 2013: $31Net Assets 2013: $539,4872013Assets 2015: $557,582Liabilities 2015: $3,934Net Assets 2015: $553,6482015Assets 2016: $475,280Liabilities 2016: $350Net Assets 2016: $474,9302016Assets 2016: $475,280Liabilities 2016: $350Net Assets 2016: $474,9302016Assets 2017: $455,206Liabilities 2017: $124Net Assets 2017: $455,0822017Assets 2018: $447,274Liabilities 2018: $400Net Assets 2018: $446,8742018Assets 2019: $378,055Liabilities 2019: $19,770Net Assets 2019: $358,2852019Assets 2020: $429,089Liabilities 2020: $123,777Net Assets 2020: $305,3122020Assets 2021: $456,859Liabilities 2021: $43,741Net Assets 2021: $413,1182021Assets 2022: $499,167Liabilities 2022: $30,852Net Assets 2022: $468,3152022Assets 2023: $596,285Liabilities 2023: $18,615Net Assets 2023: $577,6702023Assets 2024: $588,319Liabilities 2024: $26,065Net Assets 2024: $562,2542024

Highlighted filing

2016

Assets$475,280
Liabilities$350
Net Assets$474,930

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $398,044Expenses 2011: $416,436Net Income 2011: -$18,3922011Revenue 2012: $426,300Expenses 2012: $414,030Net Income 2012: $12,2702012Revenue 2013: $610,406Expenses 2013: $507,516Net Income 2013: $102,8902013Revenue 2015: $557,435Expenses 2015: $490,044Net Income 2015: $67,3912015Revenue 2016: $496,058Expenses 2016: $574,776Net Income 2016: -$78,7182016Revenue 2016: $496,058Expenses 2016: $574,776Net Income 2016: -$78,7182016Revenue 2017: $473,317Expenses 2017: $493,165Net Income 2017: -$19,8482017Revenue 2018: $521,957Expenses 2018: $530,165Net Income 2018: -$8,2082018Revenue 2019: $214,411Expenses 2019: $296,397Net Income 2019: -$81,9862019Revenue 2020: $536,304Expenses 2020: $589,277Net Income 2020: -$52,9732020Revenue 2021: $728,701Expenses 2021: $620,895Net Income 2021: $107,8062021Revenue 2022: $612,890Expenses 2022: $557,693Net Income 2022: $55,1972022Revenue 2023: $738,192Expenses 2023: $628,837Net Income 2023: $109,3552023Revenue 2024: $661,564Expenses 2024: $676,980Net Income 2024: -$15,4162024

Highlighted filing

2016

Revenue$496,058
Expenses$574,776
Net Income-$78,718
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 14, 2017
Return Version
2015v3.0
Gross Receipts
$496,058
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
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$310,534-
Savings and Temporary Cash Investments$48,306$106,250▲ $57,944
Cash and Non-Interest-Bearing Accounts$509,276$55,496▼ $453,780
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$557,582$475,280▼ $82,302
Other Assets Total-$3,000-
Liabilities
Accounts Payable and Accrued Expenses$3,934$350▼ $3,584
Total Liabilities$3,934$350▼ $3,584
Net Assets / Fund Balance
Unrestricted Net Assets$443,948$370,684▼ $73,264
Temporarily Rstr Net Assets$109,700$104,246▼ $5,454
Total Net Assets Fund Balance$553,648$474,930▼ $78,718
Total Liabilities and Net Assets / Fund Balance$557,582$475,280▼ $82,302
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jerome RosaExecutive DirectorFT$62,907$62,907

Board Members and Trustees

NameTitle
Ray SesslerPast President
John O'KeeffePresident
Nathan JacksonPresident Elect
Cheryl MartinDirector
Myron MilesDirector
Steve PuntenneyDirector
Tim MillerDirector
Trent SmithDirector
Veril NelsonDirector
Willis KimballDirector
Tom SharpTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$364,414
Program Service Revenue
$100,528
Investment Income
$18,906
Other Revenue
$12,210
All Other Contributions
$18,118
Change in Net Assets
$-78,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$336,085
Salaries, Compensation, and Employee Benefits$176,354
Grants and Similar Amounts Paid$23,064
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$93,607--$93,607
Other Salaries and Wages-$77,213-$77,213
Travel$63,595--$63,595
Current Officers, Directors, Trustees, and Key Employees---$62,907
Fees for Services Legal$56,450--$56,450
Benefits to Members$39,273--$39,273
Fees for Services Lobbying$27,197--$27,197
Fees for Services Other$24,873$963-$25,836
Other Employee Benefits-$25,155-$25,155
Grants to Domestic Individuals$23,064--$23,064
Occupancy-$15,450-$15,450
Office Expenses$5,330$9,604-$14,934
Payroll Taxes-$11,079-$11,079
Other Expenses$4,035$5,709-$4,035
All Other Expenses$2,950$605-$3,555
Information Technology-$3,532-$3,532
Fees for Services Accounting-$3,100-$3,100
Insurance-$1,872-$1,872
Advertising$42--$42
Total Functional Expenses$357,587$154,282$0$574,776
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,932
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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, Line 11B: Form 990 Review Process

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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, Line 19: Other Organization Documents Publicly Available

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 Assocation
EIN
93-0381128
Phone
5033618941
Address
1320 Capitol Street NE, Salem, OR 97301

Signing Officer

Name
Jerome Rosa
Title
Executive Director
Signed
2017-02-14
Discuss with paid preparer
Yes

Organization Details

Formed
1913
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
100

Preparer

Firm
Oster Professional Group CPAs
Address
77 W Adams, Burns, OR 97720
Preparer
Kari Ott
Phone
5415736151
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0310534
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0263136
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OUR 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0553648
IRS990/NetAssetsOrFundBalancesEOYAmt0474930
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03932
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt015450
IRS990/OccupancyGrp/TotalAmt015450
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09604
IRS990/OfficeExpensesGrp/ProgramServicesAmt05330
IRS990/OfficeExpensesGrp/TotalAmt014934
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt03000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt025155
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025155
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1Bank & CC Fees
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05709
IRS990/OtherExpensesGrp/ProgramServicesAmt012011
IRS990/OtherExpensesGrp/ProgramServicesAmt15160
IRS990/OtherExpensesGrp/ProgramServicesAmt24035
IRS990/OtherExpensesGrp/TotalAmt012011
IRS990/OtherExpensesGrp/TotalAmt15709
IRS990/OtherExpensesGrp/TotalAmt25160
IRS990/OtherExpensesGrp/TotalAmt34035
IRS990/OtherRevenueMiscGrp/BusinessCd0524298
IRS990/OtherRevenueMiscGrp/Desc0Insurance Credit
IRS990/OtherRevenueMiscGrp/Desc1MISC
IRS990/OtherRevenueMiscGrp/Desc2REFUNDS AND CREDITS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05423
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12855
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05423
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12855
IRS990/OtherRevenueTotalAmt08278
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077213
IRS990/OtherSalariesAndWagesGrp/TotalAmt077213
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011079
IRS990/PayrollTaxesGrp/TotalAmt011079
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Meetings
IRS990/ProgramServiceRevenueGrp/Desc1Professional & Membership
IRS990/ProgramServiceRevenueGrp/Desc2RED BOOK SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt097223
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt097223
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13305
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE 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 AFFECT 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/ProgSrvcAccomActy2Grp/ExpenseAmt083647
IRS990/ProgSrvcAccomActy3Grp/Desc0PRODUCER COMMUNICATION AN EDUCATIONAL OUTREACH PROGRAM PROVIDES INFORMATION TO RANCHERS ON THE OREGON BEEF COUNCIL (OBC), CHECK-OFF PROGRAMS AND THE IMPORTANCE OF RAISNG QUALITY BEEF TO CATTLE PRODUCERS THROUGH THE OBC ARTICLES IN OUR OREGON BEEF PRODUCER MONTHLY PUBLICATION, OBC SPONSORSHIP FOR FRIDAY LUNCHEONS AT OUR ANNUAL CONVENTION AND MID-YEAR CONFERENCE, AND OBC SPONSORSHIP OF AN EDUCAITONAL PROGRAM FOR OUR CATTLEMEN'S COLLEGE. THE 2012 CATTLEMEN'S COLLEGE FOCUSED ON BEEF PROMOTION FOR THE CATTLE PRODUCER. THIS WAS WELL RECEIVED BY AN AUDIENCE OF OVER 100 PRODUCERS, WHO ALSO FILLED OUT SURVEYS REGARDING PRESENTATION, SUBJECT, AND APPLICABILITY. THERE WAS OVER 200 IN ATTENDANCE TO HEAR THIS YEAR'S OBC HIGHLIGHTS ON ACCOMPLISHMENTS AND VALUE-ADDED PROMOTIONAL WORK BEING DONE WITH CHECK-OFF DOLLARS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0464894
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03406
IRS990/PYInvestmentIncomeAmt01801
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0331946
IRS990/PYOtherRevenueAmt07198
IRS990/PYProgramServiceRevenueAmt083542
IRS990/PYRevenuesLessExpensesAmt067391
IRS990/PYSalariesCompEmpBnftPaidAmt0154692
IRS990/PYTotalExpensesAmt0490044
IRS990/PYTotalRevenueAmt0557435
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-78718
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0100528
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048306
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0106250
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt02000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt121064
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1GRANTS FOR AG PROGRAMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt17
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each 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/ExplanationTxt1Through 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/ExplanationTxt2Association 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/ExplanationTxt3Association 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/ExplanationTxt4The Association makes its governing documents, conflict of interest policy and financial statements available to the public by request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0109700
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0104246
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0557582
IRS990/TotalAssetsEOYAmt0475280
IRS990/TotalAssetsGrp/BOYAmt0557582
IRS990/TotalAssetsGrp/EOYAmt0475280
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0364414
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0154282
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0357587
IRS990/TotalFunctionalExpensesGrp/TotalAmt0574776
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03934
IRS990/TotalLiabilitiesEOYAmt0350
IRS990/TotalLiabilitiesGrp/BOYAmt03934
IRS990/TotalLiabilitiesGrp/EOYAmt0350
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0553648
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0474930
IRS990/TotalProgramServiceExpensesAmt0357587
IRS990/TotalProgramServiceRevenueAmt0100528
IRS990/TotalReportableCompFromOrgAmt062907

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.88$0.26$5.62$6.62$6.77$0.15
2023Summary only. Only limited summary data is available for this year.$5.96$0.19$5.78$7.38$6.29$1.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$0.31$4.68$6.13$5.58$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.44$4.13$7.29$6.21$1.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$1.24$3.05$5.36$5.89$0.53
2019Summary only. Only limited summary data is available for this year.$3.78$0.20$3.58$2.14$2.96$0.82
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.00$4.47$5.22$5.30$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.55$0.00$4.55$4.73$4.93$0.20
2016Detailed filing. Detailed filing data is available for this year.$4.75$0.00$4.75$4.96$5.75$0.79
2016Summary only. Only limited summary data is available for this year.$4.75$0.00$4.75$4.96$5.75$0.79
2015Detailed filing. Detailed filing data is available for this year.$5.58$0.04$5.54$5.57$4.90$0.67
2013Summary only. Only limited summary data is available for this year.$5.40$0.00$5.39$6.10$5.08$1.03
2012Summary only. Only limited summary data is available for this year.$4.38$0.01$4.37$4.26$4.14$0.12
2011Summary only. Only limited summary data is available for this year.$4.24$0.00$4.24$3.98$4.16$0.18