Civic Intelligence

Northwest Professional Rodeo Assn DBA Npra

990 • Fiscal year 2016 • EIN 93-1188307

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 03, 2017

35988 S Sawtell RdMolalla, OR 97038

(503) 829-8868

Siviq Scores

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

Liabilities / Assets

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.01x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

25th percentile

-7.8%

Higher net margin than 25% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

76th percentile

$24,000

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

29th percentile

-7.7%

Faster asset growth than 29% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

98th percentile

208%

Faster revenue growth than 98% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$127,836

Down $10,646 (-7.7%) from 2015

Net Assets

Down

$125,976

Down $12,333 (-8.9%) from 2015

Liabilities

Up

$1,860

Up $1,687 (+975%) from 2015

Revenue

Up

$336,827

Up $227,428 (+208%) from 2015

Expenses

Up

$363,100

Up $259,473 (+250%) from 2015

Net Income

Down

-$26,273

Down $32,045 (-555%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$127,836
Liabilities$1,860
Net Assets$125,976

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$336,827
Expenses$363,100
Net Income-$26,273
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 3, 2017
Return Version
2016v3.0
Gross Receipts
$336,827
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$94,693$80,270▼ $14,423
Cash and Non-Interest-Bearing Accounts$43,789$47,566▲ $3,777
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$138,482$127,836▼ $10,646
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$172$1,859▲ $1,687
Other Liabilities$1$1→ $0
Total Liabilities$173$1,860▲ $1,687
Net Assets / Fund Balance
Unrestricted Net Assets$138,309$125,976▼ $12,333
Total Net Assets Fund Balance$138,309$125,976▼ $12,333
Total Liabilities and Net Assets / Fund Balance$138,482$127,836▼ $10,646

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
Mickey HaysPresident
Dusty SchulerVice President
Andy CrozierBull Riding Director
Fred FahrniComm Director - East
Don HanleyComm Director - Nrth
Tim MiotkeComm Director - West
Claude RickmanContractor Director
Dusty HowellContractor Director
Randy ThompsonCOW Milking Director
Jim CrozierDirector at Lg
Clint WellsBareback Riding
Bekkie BowermanBarrel Racing
Jennifer FrohmanBreakawy Roping
John JardineCentral Entry
Lindsey WyllieContract Act
John SchoorlNon-Contest. Di
Charlie BarkerSaddle Bronc
Myke BradySteer Wrestling
Mike EricksonTeam Roping
Brett HaleTie Down Roping
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$336,755
Investment Income
$72
Other Revenue
$0
Change in Net Assets
$-26,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,426
Salaries, Compensation, and Employee Benefits$53,674
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$25,062-$25,062
Current Officers, Directors, Trustees, and Key Employees---$24,000
Office Expenses-$16,346-$16,346
Occupancy-$8,400-$8,400
Payroll Taxes-$4,612-$4,612
Advertising-$3,312-$3,312
Fees for Services Accounting-$2,750-$2,750
Travel-$1,795-$1,795
Insurance-$1,401-$1,401
Other Expenses$260,573$1,000-$1,000
All Other Expenses-$117-$117
Total Functional Expenses$260,573$78,527$0$363,100
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
Lobbying 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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
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 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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Shane Erickson and Jennifer Frohman are brother and sisterLori Newman and Elisa Elliott are mother and daughter

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

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, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

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

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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
2017-08-03
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
Or
Voting Board Members
21
Independent Board Members
21
Employees
9
Volunteers
24

Preparer

Firm
Combined Business Services
Address
PO Box 865, Molalla, OR 97038
Preparer
Dani L Tice
Phone
5038292058
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Central Entry
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt3Bull Riding Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt4Contractor Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt5Saddle Bronc
IRS990/Form990PartVIISectionAGrp/TitleTxt6Comm Dir - Nrth
IRS990/Form990PartVIISectionAGrp/TitleTxt7Comm Dir - East
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Contractor Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt10Non-Contest. Di
IRS990/Form990PartVIISectionAGrp/TitleTxt11Comm Dir - West
IRS990/Form990PartVIISectionAGrp/TitleTxt12Bareback Riding
IRS990/Form990PartVIISectionAGrp/TitleTxt13Team Roping
IRS990/Form990PartVIISectionAGrp/TitleTxt14Steer Wrestling
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director at Lg
IRS990/Form990PartVIISectionAGrp/TitleTxt16Cow Milking Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt17Breakawy Roping
IRS990/Form990PartVIISectionAGrp/TitleTxt18Barrel Racing
IRS990/Form990PartVIISectionAGrp/TitleTxt19Tie Down Roping
IRS990/Form990PartVIISectionAGrp/TitleTxt20Contract Act
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01958
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt021
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0336827
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt021
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01401
IRS990/InsuranceGrp/TotalAmt01401
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt072
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt072
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt031
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02429
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt02429
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0138309
IRS990/NetAssetsOrFundBalancesEOYAmt0125976
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08400
IRS990/OccupancyGrp/TotalAmt08400
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016346
IRS990/OfficeExpensesGrp/TotalAmt016346
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Event Related Expenses
IRS990/OtherExpensesGrp/Desc1Newspaper Subscriptions
IRS990/OtherExpensesGrp/Desc2Bank Fees
IRS990/OtherExpensesGrp/Desc3Scholarships
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010710
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13022
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21000
IRS990/OtherExpensesGrp/ProgramServicesAmt0260573
IRS990/OtherExpensesGrp/TotalAmt0260573
IRS990/OtherExpensesGrp/TotalAmt110710
IRS990/OtherExpensesGrp/TotalAmt23022
IRS990/OtherExpensesGrp/TotalAmt31000
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherLiabilitiesGrp/EOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025062
IRS990/OtherSalariesAndWagesGrp/TotalAmt025062
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04612
IRS990/PayrollTaxesGrp/TotalAmt04612
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt013940
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/Desc0Finals Rodeo
IRS990/ProgramServiceRevenueGrp/Desc1Local Rodeo Promotions
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc3Miss NPRA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt084812
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1156886
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt282437
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt312620
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt084812
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1156886
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt282437
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312620
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt055
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt047692
IRS990/PYOtherRevenueAmt014909
IRS990/PYProgramServiceRevenueAmt094435
IRS990/PYRevenuesLessExpensesAmt05772
IRS990/PYSalariesCompEmpBnftPaidAmt055935
IRS990/PYTotalExpensesAmt0103627
IRS990/PYTotalRevenueAmt0109399
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-26273
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0254318
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt094693
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080270
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02429

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2016Detailed filing. Detailed filing data is available for this year.$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