Civic Intelligence

Northwest Professional Rodeo Assn

EIN 93-1188307 • 501(c)6 • Molalla, OR

Profile

The mission of the npra is to perpetuate the sport of rodeo through the continued growth in rodeos and membership. To provide humane and competitive entertainment for the northwest and california. To provide financial scholarships for post-secondary education to students involved in equine activities.

35988 S Sawtell RdMolalla, OR 97038

nprarodeo.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

77th percentile

17%

Higher net margin than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$24,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

90th percentile

44%

Faster asset growth than 90% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$193,258

Up $58,739 (+44%) from 2022

Liabilities

Up

$2,534

Up $1,774 (+233%) from 2022

Net Assets

Up

$190,724

Up $56,965 (+43%) from 2022

Revenue

Up

$340,477

Up $63,598 (+23%) from 2022

Expenses

Up

$283,512

Up $13,957 (+5.2%) from 2022

Net Income

Up

$56,965

Up $49,641 (+678%) from 2022

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $127,162Liabilities 2011: $1,268Net Assets 2011: $125,8942011Assets 2012: $115,847Liabilities 2012: $151Net Assets 2012: $115,6962012Assets 2013: $142,599Liabilities 2013: $41Net Assets 2013: $142,5582013Assets 2014: $132,644Liabilities 2014: $107Net Assets 2014: $132,5372014Assets 2015: $138,482Liabilities 2015: $173Net Assets 2015: $138,3092015Assets 2016: $127,836Liabilities 2016: $1,860Net Assets 2016: $125,9762016Assets 2017: $139,845Liabilities 2017: $1,219Net Assets 2017: $138,6262017Assets 2018: $167,132Liabilities 2018: $12,378Net Assets 2018: $154,7542018Assets 2019: $145,946Liabilities 2019: $523Net Assets 2019: $145,4232019Assets 2020: $126,053Liabilities 2020: $447Net Assets 2020: $125,6062020Assets 2021: $126,610Liabilities 2021: $175Net Assets 2021: $126,4352021Assets 2022: $134,519Liabilities 2022: $760Net Assets 2022: $133,7592022Assets 2023: $193,258Liabilities 2023: $2,534Net Assets 2023: $190,7242023

Highlighted filing

2023

Assets$193,258
Liabilities$2,534
Net Assets$190,724

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $259,260Expenses 2011: $233,131Net Income 2011: $26,1292011Expenses 2012: $130,2112012Revenue 2013: $138,411Expenses 2013: $111,549Net Income 2013: $26,8622013Revenue 2014: $102,186Expenses 2014: $112,207Net Income 2014: -$10,0212014Revenue 2015: $109,399Expenses 2015: $103,627Net Income 2015: $5,7722015Revenue 2016: $336,827Expenses 2016: $363,100Net Income 2016: -$26,2732016Revenue 2017: $277,763Expenses 2017: $265,113Net Income 2017: $12,6502017Revenue 2018: $267,313Expenses 2018: $251,185Net Income 2018: $16,1282018Revenue 2019: $319,776Expenses 2019: $329,107Net Income 2019: -$9,3312019Revenue 2020: $43,684Expenses 2020: $63,501Net Income 2020: -$19,8172020Revenue 2021: $231,912Expenses 2021: $231,083Net Income 2021: $8292021Revenue 2022: $276,879Expenses 2022: $269,555Net Income 2022: $7,3242022Revenue 2023: $340,477Expenses 2023: $283,512Net Income 2023: $56,9652023

Highlighted filing

2023

Revenue$340,477
Expenses$283,512
Net Income$56,965

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.03$1.91$3.40$2.84$0.57
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.01$1.34$2.77$2.70$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.26$2.32$2.31$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$0.44$0.64$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.01$1.45$3.20$3.29$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.12$1.55$2.67$2.51$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.01$1.39$2.78$2.65$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.02$1.26$3.37$3.63$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.00$1.38$1.09$1.04$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$1.02$1.12$0.10
2013Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$1.38$1.12$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$1.30
2011Summary only. Only limited summary data is available for this year.$1.27$0.01$1.26$2.59$2.33$0.26
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 30, 2023
Return Version
2022v5.0
Gross Receipts
$276,879
Mission and Program Overview

Mission

The mission of the npra is to perpetuate the sport of rodeo through the continued growth in rodeos and membership. To provide humane and competitive entertainment for the northwest and california. To provide financial scholarships for post-secondary education to students involved in equine activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$91,580$75,089▼ $16,491
Cash and Non-Interest-Bearing Accounts$35,030$59,430▲ $24,400
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$126,610$134,519▲ $7,909
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$175$760▲ $585
Total Liabilities$175$760▲ $585
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$126,435$133,759▲ $7,324
Total Net Assets Fund Balance$126,435$133,759▲ $7,324
Total Liabilities and Net Assets / Fund Balance$126,610$134,519▲ $7,909

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$2,429-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori NewmanSecretary/TreasFT$24,000$24,000

Board Members and Trustees

NameTitle
Myke BradyPresident
Sam WillisVice President
Mickey HaysBull Riding Director
Dusty HowellContractor Director
Randy ThompsonCOW Milking Director
Kyle BoundsBareback
Jennifer FrohmanBreakawy Roping
Scott BurksCalf Roping
Rob WoodsCentral Entry
Leanna BuckCommitte West
John SchoorlNon-Contest. Di
Shane GomesSteer Wrestling
Mike EricksonTeam Roping
Sharon WoodsW Barrel Racing
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$276,870
Investment Income
$9
Other Revenue
$0
Change in Net Assets
$7,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,861
Salaries, Compensation, and Employee Benefits$46,694
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$24,000
Other Salaries and Wages-$18,797-$18,797
Office Expenses-$11,460-$11,460
Occupancy-$7,950-$7,950
Fees for Services Other-$4,635-$4,635
Payroll Taxes-$3,897-$3,897
Fees for Services Accounting-$3,148-$3,148
Insurance-$2,066-$2,066
Travel-$1,141-$1,141
Other Expenses$189,303$470-$470
All Other Expenses-$120-$120
Total Functional Expenses$189,303$56,252$0$269,555
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
In-house lobbying only
Yes
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Mike Erickson and Jennifer Frohman are brother and sister

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

An annual election is held to elect directors and officers. Some director's positions have more than a 1 year term.

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

Some decisions are brought before the membership to ensure that the actions are in the best interest of the rodeo.

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Northwest Professional Rodeo Assn
EIN
93-1188307
Phone
5038298868
Address
35988 S Sawtell Rd, Molalla, OR 97038

Signing Officer

Name
Lori Newman
Title
Secretary/Treas
Signed
2023-05-30
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
13
Employees
3
Volunteers
15

Preparer

Firm
Combined Business Services
Address
PO Box 865, Molalla, OR 97038
Preparer
Elizabeth Drexel
Phone
5038292058
Raw XML AppendixShowing 400 of 434 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/TitleTxt0Secretary/Treas
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
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IRS990/LegalDomicileStateCd0OR
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of the NPRA is to perpetuate the sport of rodeo through the continued growth in rodeos and membership. To provide humane and competitive entertainment for the northwest and California. To provide financial scholarships for post-secondary education to students involved in equine activities.
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IRS990/OtherExpensesGrp/Desc1Subscriptions
IRS990/OtherExpensesGrp/Desc2Reimbursements
IRS990/OtherExpensesGrp/Desc3WA State Tax
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1867
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2470
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IRS990/OtherExpensesGrp/TotalAmt0189303
IRS990/OtherExpensesGrp/TotalAmt11701
IRS990/OtherExpensesGrp/TotalAmt2867
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/Desc0Finals Rodeo
IRS990/ProgramServiceRevenueGrp/Desc1Local Rodeo Promotions
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc3Miss NPRA
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1141731
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt281614
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311340
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1141731
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt281614
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02429
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02429
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Combined Business Service
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Mike Erickson and Jennifer Frohman are brother and sister
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1An annual election is held to elect directors and officers. Some director's positions have more than a 1 year term.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Some decisions are brought before the membership to ensure that the actions are in the best interest of the rodeo.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TerminateOperationsInd0false
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IRS990/TravelGrp/ManagementAndGeneralAmt01141
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IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt035988 S Sawtell Rd
IRS990/USAddress/CityNm0Molalla
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097038
IRS990/VotingMembersGoverningBodyCnt015
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IRS990/WebsiteAddressTxt0nprarodeo.org
IRS990/WhistleblowerPolicyInd0false

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