Civic Intelligence

Crooked River Roundup and Fair Assn

EIN 93-6031740 • 501(c)5 • Prineville, OR

Profile

Operate prca rodeo and race meet

PO Box 536Prineville, OR 97754

www.crookedriverroundup.com

Siviq Scores

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

Liabilities / Assets

68th percentile

0.04x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.02x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

7.2%

Higher net margin than 49% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-6.4%

Faster revenue growth than 16% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$757,251

Up $102,407 (+16%) from 2023

Liabilities

Up

$28,710

Up $4,967 (+21%) from 2023

Net Assets

Up

$728,541

Up $97,440 (+15%) from 2023

Revenue

Down

$1,349,930

Down $92,078 (-6.4%) from 2023

Expenses

Down

$1,252,490

Down $263,719 (-17%) from 2023

Net Income

Up

$97,440

Up $171,641 (+231%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $125,529Net Assets 2010: $125,5292010Assets 2011: $140,190Liabilities 2011: $0Net Assets 2011: $140,1902011Assets 2012: $154,325Liabilities 2012: $18,754Net Assets 2012: $135,5712012Assets 2013: $155,743Liabilities 2013: $6,312Net Assets 2013: $149,4312013Assets 2014: $167,583Liabilities 2014: $58,566Net Assets 2014: $109,0172014Assets 2015: $193,825Liabilities 2015: $80,620Net Assets 2015: $113,2052015Assets 2016: $176,281Liabilities 2016: $21,867Net Assets 2016: $154,4142016Assets 2017: $185,083Liabilities 2017: $44,542Net Assets 2017: $140,5412017Assets 2018: $221,114Liabilities 2018: $80,498Net Assets 2018: $140,6162018Assets 2019: $238,602Liabilities 2019: $54,296Net Assets 2019: $184,3062019Assets 2020: $170,312Liabilities 2020: $16,707Net Assets 2020: $153,6052020Assets 2021: $378,940Liabilities 2021: $47,072Net Assets 2021: $331,8682021Assets 2022: $715,012Liabilities 2022: $9,710Net Assets 2022: $705,3022022Assets 2023: $654,844Liabilities 2023: $23,743Net Assets 2023: $631,1012023Assets 2024: $757,251Liabilities 2024: $28,710Net Assets 2024: $728,5412024

Highlighted filing

2024

Assets$757,251
Liabilities$28,710
Net Assets$728,541

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $373,193Expenses 2010: $388,471Net Income 2010: -$15,2782010Expenses 2011: $372,8422011Revenue 2012: $364,145Expenses 2012: $368,764Net Income 2012: -$4,6192012Expenses 2013: $385,2982013Revenue 2014: $387,703Expenses 2014: $428,117Net Income 2014: -$40,4142014Revenue 2015: $436,764Expenses 2015: $432,576Net Income 2015: $4,1882015Revenue 2016: $492,631Expenses 2016: $451,422Net Income 2016: $41,2092016Revenue 2017: $517,202Expenses 2017: $531,075Net Income 2017: -$13,8732017Revenue 2018: $605,969Expenses 2018: $605,894Net Income 2018: $752018Revenue 2019: $657,655Expenses 2019: $613,965Net Income 2019: $43,6902019Revenue 2020: $206,881Expenses 2020: $222,952Net Income 2020: -$16,0712020Revenue 2021: $961,459Expenses 2021: $783,663Net Income 2021: $177,7962021Revenue 2022: $1,435,454Expenses 2022: $1,062,020Net Income 2022: $373,4342022Revenue 2023: $1,442,008Expenses 2023: $1,516,209Net Income 2023: -$74,2012023Revenue 2024: $1,349,930Expenses 2024: $1,252,490Net Income 2024: $97,4402024

Highlighted filing

2024

Revenue$1,349,930
Expenses$1,252,490
Net Income$97,440

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.03$0.73$1.35$1.25$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.02$0.63$1.44$1.52$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.01$0.71$1.44$1.06$0.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.05$0.33$0.96$0.78$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.02$0.15$0.21$0.22$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.05$0.18$0.66$0.61$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.08$0.14$0.61$0.61$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.04$0.14$0.52$0.53$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.15$0.49$0.45$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.08$0.11$0.44$0.43$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.06$0.11$0.39$0.43$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.01$0.15$0.39
2012Summary only. Only limited summary data is available for this year.$0.15$0.02$0.14$0.36$0.37$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.14$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.13$0.37$0.39$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,533,384
Mission and Program Overview

Mission

Operate prca rodeo and race meet

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$498,870-
Cash and Non-Interest-Bearing Accounts$614,854$178,535▼ $436,319
Accounts Receivable$21,466$45,602▲ $24,136
Land, Buildings, and Equipment, Net$18,524$34,244▲ $15,720
Total Assets$654,844$757,251▲ $102,407
Liabilities
Accounts Payable and Accrued Expenses$23,743$28,710▲ $4,967
Total Liabilities$23,743$28,710▲ $4,967
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$631,101$728,541▲ $97,440
Total Net Assets Fund Balance$631,101$728,541▲ $97,440
Total Liabilities and Net Assets / Fund Balance$654,844$757,251▲ $102,407

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,244$40,473$74,717
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susie PapeDirector - Queen Chair
Doug SmithDirector - Race Chair
Steve HollidayPresident
Jeff PapkeVice President
Alden StehlyDirector
Chad PenhollowDirector
Christian RadabaughDirector
Laura McdanielDirector
Linda SmithDirector
Renee MossDirector
Tommy MaysDirector
Travis SeveranceDirector
Zach SmithDirector
Kim SeveranceSecretary
Leslie WestcottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$451,676
Program Service Revenue
$728,892
Investment Income
$23,029
Other Revenue
$146,333
All Other Contributions
$50,539
Change in Net Assets
$97,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,229,989
Grants and Similar Amounts Paid$22,501
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$485,505--$485,505
Advertising$103,914--$103,914
All Other Expenses$73,998--$73,998
Fees for Services Management$60,225--$60,225
Occupancy$55,899--$55,899
Insurance$23,643--$23,643
Grants to Domestic Orgs$20,001--$20,001
Conferences and Meetings$10,961--$10,961
Other Expenses$10,425--$10,425
Fees for Services Accounting$6,483--$6,483
Depreciation Depletion$4,111--$4,111
Office Expenses$2,933--$2,933
Grants to Domestic Individuals$2,500--$2,500
Total Functional Expenses$1,252,490$0$0$1,252,490
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
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
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Director travis severance is married to director/secretary kim severance. Director doug smith is the father of director zach smith.

Members or stockholder classes and rights Part VI line 6

Stockholders rights are limited to election of the board members at the annual meeting.

Member election for additional members Part VI line 7A

Members vote at the annual meeting to elect directors of the corporation.

Form 990 governing body review Part VI line 11

A copy of the 990 was circulated to the board of directors as an email attachment with a request for comments or questions to be directed to the President of the Board.

Conflict of interest policy compliance Part VI line 12C

The organization has adopted the model policy made available in IRS documents.

Governing documents etc available to public Part VI line 19

Form 990 is made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Crooked River Roundup and Fair Assn
EIN
93-6031740
Address
PO BOX 536, Prineville, OR 97754

Signing Officer

Name
Steve Holliday
Title
President
Phone
5417716072
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Holliday
Formed
1947
Legal Domicile
Or
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
225

Preparer

Firm
Michael J Mohan CPA
Address
106 N Main St, Prineville, OR 97754
Preparer
Michael J Mohan
Phone
5414473299
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Announcers $7500 Cleanup of Stalls $2505Awards $5691 Race Secretary $4000 Chute Boss $4950 Cleanup of restrooms/grounds $4569Gate crew $6620 Feed $7671Jockeys $18486 Judges $3700Licenses and Fees $875 Race Commission % $2967Rental of Tote Machines $31787 Scoreboard/Sound $19500Rodeo Secretary $5250 Security/Ambulance $32368 Speciality Act/Clowns $16600 Stock Contractor $82275Timers/Pickup Men $13000 Equipment Transportation $10400Handicapping $3420 Valets $868Veterinarian $2008 Videography/Photography $46426 Equipment Rental $2658 Web Production and Hosting $2043

Raw XML AppendixShowing 400 of 411 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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR - RACE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR - QUEEN CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
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IRS990/OtherExpensesGrp/Desc2QUEENS EXPENSES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
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IRS990/PrincipalOfficerNm0STEVE HOLLIDAY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR TRAVIS SEVERANCE IS MARRIED TO DIRECTOR/SECRETARY KIM SEVERANCE. DIRECTOR DOUG SMITH IS THE FATHER OF DIRECTOR ZACH SMITH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STOCKHOLDERS RIGHTS ARE LIMITED TO ELECTION OF THE BOARD MEMBERS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members vote at the annual meeting to elect directors of the corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the 990 was circulated to the board of directors as an email attachment with a request for comments or questions to be directed to the President of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization has adopted the model policy made available in IRS documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 is made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Announcers $7500 Cleanup of Stalls $2505Awards $5691 Race Secretary $4000 Chute Boss $4950 Cleanup of restrooms/grounds $4569Gate crew $6620 Feed $7671Jockeys $18486 Judges $3700Licenses and Fees $875 Race Commission % $2967Rental of Tote Machines $31787 Scoreboard/Sound $19500Rodeo Secretary $5250 Security/Ambulance $32368 Speciality Act/Clowns $16600 Stock Contractor $82275Timers/Pickup Men $13000 Equipment Transportation $10400Handicapping $3420 Valets $868Veterinarian $2008 Videography/Photography $46426 Equipment Rental $2658 Web Production and Hosting $2043
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01252490
IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceRevenueAmt0728892
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01349930
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0225
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1713
IRS990/USAddress/CityNm0Prineville
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097754
IRS990/VotingMembersGoverningBodyCnt019
IRS990/VotingMembersIndependentCnt019
IRS990/WebsiteAddressTxt0www.crookedriverroundup.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE HOLLIDAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05417716072
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CROOKED RIVER ROUNDUP AND FAIR ASSN
ReturnHeader/Filer/BusinessNameControlTxt0CROO
ReturnHeader/Filer/EIN0936031740
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 536
ReturnHeader/Filer/USAddress/CityNm0Prineville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097754
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930846362
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michael J Mohan CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106 N Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Prineville

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