2024-08-09T15:37:24-05:00 2023-12-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2023-01-01 840755735 PRO RODEO HALL OF FAME AND MUSEUM OF THE AMERICAN COWBOY % PRO RODEO HALL OF FAME PROR 7195284764 101 Pro Rodeo Drive Colorado Springs CO 80919 Pamela McManus CFO 7195284734 2024-07-15 true true Kimberly N Coleman P00967133 7196301186 2023 2024-08-08 14:25:15Z X COWBOY INC Pamela McManus 101 Pro Rodeo Drive Colorado Springs CO 80919 2180234 false X PRORODEOHALLOFFAME.COM X 1977 CO The Pro Rodeo Hall of Fame & Museum of American Cowboy educates the public about rodeo, its history and impact on western American culture,(Continued on Sch O) 13 12 13 16 0 973906 1048080 217411 362232 -19137 14355 41328 182512 1213508 1607179 0 0 0 0 322653 356229 0 0 266436 1227417 1308370 1550070 1664599 -336562 -57420 7774601 7421142 720854 391596 7053747 7029546 THE PRORODEO HALL OF FAME AND MUSEUM OF THE AMERICAN COWBOY EDUCATES THE PUBLIC ABOUT RODEO, ITS HISTORY AND IMPACT ON WESTERN AMERICAN CULTURE, AND PROVIDES RECOGNITION TO RODEO NOTABLES OF THE PAST AND PRESENT AND SERVES AS AN INSPIRATION FOR THE FUTURE. false false 99015 200519 MUSEUM VISITOR PROGRAMS - DESIGNED TO PROVIDE AN AWARENESS AND UNDERSTANDING OF THE MUSEUM and to help Hall of Fame visitors understand the sport and the contributions on Western Culture from Rodeos. 164116 118000 MUSEUM INDUCTIONS - EVENTS DESIGNED TO HONOR INDIVIDUALS, RODEO COMMITTEES AND RODEO ANIMALS WHO HAVE MADE SIGNIFICANT CONTRIBUTIONS TO THE SPORT OF PROFESSIONAL RODEO. 379049 111182 DISPLAYS AND EXHIBITS - DISPLAYS OF MUSEUM ARTIFACTS CONSISTENT WITH THE THEME AND MISSION OF PROFESSIONAL RODEO AND THE TRADITIONS OF THE WEST. 642180 true true false false false false false true false false true false false false true true true true false false false false false false true false false false false true false false false false false false false false true false false false false true false true false true 6 0 13 true false false false false false true true false false false false false X 13 12 false false false false false false false true true false false false true true true false false true true false CO NV X PRO RODEO HALL OF FAME 7195284764 101 PRO RODEO DRIVE Colorado Springs CO 80919 X Tom Glause President 5.0 42.0 X X 0 441804 30647 Pamela McManus CFO 5.0 43.0 X 0 198244 12871 Steve Knowles Secretary 5.0 40.0 X 0 177167 32350 Kent L Sturman Executive Director 40.0 0.0 X 108403 0 6634 James Miller Trustee 5.0 10.0 X 0 0 0 Butch Morgan Trustee 5.0 0.0 X 0 0 0 Bart Hutton Trustee 5.0 0.0 X 0 0 0 Jon Mattson Trustee 5.0 0.0 X 0 0 0 Jim Korkow Trustee 5.0 0.0 X 0 0 0 John Adams Trustee 5.0 0.0 X 0 0 0 Greg Hill Trustee 5.0 0.0 X 0 0 0 Daren Peterson Trustee 5.0 0.0 X 0 0 0 David Allen Trustee 5.0 0.0 X 0 0 0 Michael Dawson Trustee 5.0 0.0 X 0 0 0 Bo Gardner Trustee 5.0 0.0 X 0 0 0 Bobby Norris Trustee 5.0 0.0 X 0 0 0 Pam Minick Trustee 5.0 0.0 X 0 0 0 108403 817215 82502 1 false true false Professional Rodeo Cowboy Assoc PR 101 PRO RODEO DRIVE COLORADO SPRINGS CO 80919 Acct/General Adm/IT 626778 1 298859 202600 546621 192505 1048080 MEMBERSHIP DUES 900009 151050 151050 MUSEUM ADMISSION 712110 111182 111182 RENT FROM RELATED ORGANIZATIONS 531110 90000 90000 LIVE ANIMAL DISPLAY 712110 10000 10000 362232 15715 15715 0 0 112392 112392 0 112392 18000 94392 166921 168281 -1360 -1360 -1360 320740 298859 300089 20651 20651 0 0 0 154154 104685 49469 49469 0 1607179 429701 129398 X 0 0 0 0 115037 59840 22344 32853 0 205167 102584 41033 61550 9170 4585 1834 2751 532 452 53 27 26323 13161 5265 7897 0 101451 184 101267 10300 10300 0 0 3248 3248 631426 4170 627256 77559 69803 7756 51260 25919 15429 9912 8325 3330 3746 1249 0 54213 46050 5430 2733 13464 10098 3366 0 0 0 0 182817 155394 18282 9141 17631 14986 1763 882 MEMBER FULFILLMENT 97128 87417 9711 EXHIBIT ARCHIVES 28180 27518 662 NFR OPEN 17756 4439 13317 DUES, MEMBERSHIPS & SUBSCRIBE 5888 5299 589 7724 6951 773 1664599 642180 755983 266436 1589797 927345 0 0 0 0 19374 49492 0 0 0 0 0 0 93133 103568 9976 10720 10316847 4366457 5915307 5950390 147014 379627 0 0 0 0 0 0 0 0 7774601 7421142 32171 39789 0 0 16050 25608 0 0 0 0 0 0 0 0 0 0 672633 326199 720854 391596 X 7053747 7029546 0 0 7053747 7029546 7774601 7421142 -57420 33219 X false true X true false X 1080491 1147063 990401 973906 655824 4847685 0 0 1080491 1147063 990401 973906 655824 4847685 1610192 3237493 166917 127680 143750 75816 110107 624270 20651 20651 0 5492606 1342304 0.58943 0.56459 X Schedule A, Part II, Section A, Line 1 Column (e) 2023 has been reduced for an unusual grant in the amount of $392,256. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 3246952 3246952 5936054 3452580 2483474 1133841 913877 219964 5950390 0 DUE TO RELATED PARTY 326199 326199 X 1867620 33219 300089 333308 1534312 3248 69619 72867 1607179 1891821 300089 300089 1591732 3248 69619 72867 1664599 ScHEDULE D Part III Line 1 In conformity with the practice followed by many museums, art objects purchased and donated are not reflected on the consolidated statements of financial position. The cost of all objects acquired is included in program expenses. The Hall's collection management policy stipulates that any proceeds of deaccessions of objects will be used to acquire other collection items. During the year ended December 31, 2023, there were accessions valued at $16,850 with deaccessions valued at $0. Accessions consisted primarily of artwork, printed material, artifacts, garments, and a statue. During the year ended December 31, 2022, there were accessions valued at $7,140 with deaccessions valued at $0. Accessions consisted primarily of artwork, artifacts, Barrel-Racing cloths, and printed materials. SchEDULE D Part III Line 4 THE PRO RODEO HALL OF FAME & MUSEUM OF AMERICAN COWBOY'S COLLECTIONS AND HISTORICAL TREASURES ARE HELD FOR EDUCATING THE GENERAL PUBLIC ABOUT THE SPORT, THE HISTORY, AND THE IMPACT OF RODEO ON WESTERN AMERICAN CULTURE AND TO RECOGNIZE PAST AND PRESENT PROFESSIONAL RODEO CHAMPIONS. SchEDULE D Part X Line 2 The Hall is a qualifying organization under Subsection 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes. However, the Hall is subject to federal income tax on income from any unrelated business activities. The Hall believes that it does not have any uncertain tax positions that are material to the financial statements. SCHEDULE D, PART XI, LINE 2D OTHER: $300,089. FUNDRAISING EVENT EXPENSES REPORTED IN EXPENSE WITHIN THE AUDITED FINANCIAL STATEMENTS AND RECLASSIFIED TO REVENUE FOR THE TAX RETURN. SCHEDULE D, PART XI, LINE 4B OTHER: $69,619, $69,144 AUDITED FINANCIAL STATEMENTS "ALLOCATED LOSS" OTHER INCOME ITEM, REPORTED IN EXPENSE FOR THE TAX RETURN, and $475 of miscellaneous expense reported within audited financial statement revenue reclassified to expense for tax return. SCHEDULE D, PART XII, LINE 2D OTHER: $300,089. FUNDRAISING EVENT EXPENSES REPORTED IN EXPENSE WITHIN THE AUDITED FINANCIAL STATEMENTS AND RECLASSIFIED TO REVENUE FOR THE TAX RETURN. SCHEDULE D, PART XII, LINE 4B OTHER: $69,619, $69,144 AUDITED FINANCIAL STATEMENTS "ALLOCATED LOSS" OTHER INCOME ITEM, REPORTED IN EXPENSE FOR THE TAX RETURN, and $475 of miscellaneous expense reported within audited financial statement revenue reclassified to expense for tax return. GALA 269134 165564 103570 1995 19351 22637 92151 5623 42437 INDUCTION 272038 117725 154313 1220 15133 61035 3500 22737 6 78427 15570 62857 1337 8428 487 2018 619599 298859 320740 3215 19351 39107 161614 9610 67192 300089 20651 X X X X false false false false false false false false false Tom Glause President 441804 13200 17447 472451 Steve Knowles Secretary 177167 7548 24802 209517 Pamela McManus CFO 198244 8049 4822 211115 SCHEDULE J, PART I, LINE 3 RELATED ORGANIZATIONS, PRCA PROPERTIES, INC., AND PROFESSIONAL RODEO COWBOYS ASSOCIATION (PRCA) COMPENSATION METHOD: THE FULL BOARD PARTICIPATES IN THE CEO COMPENSATION DISCUSSION AFTER THE BOARD REVIEWS 990'S FROM NON PROFIT ORGANIZATIONS OF LIKE SIZE AND SCOPE AND REVIEWS A SALARY SURVEY PREPARED BY A HUMAN RESOURCES MEMBERSHIP ORGANIZATION. THE CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR DETERMINING AN EMPLOYEE'S SALARY OR WAGE SCALE. NO DIRECTORS RECEIVED COMPENSATION IN THEIR CAPACITY AS EVENT REPRESENTATIVES OR FORMER EVENT REPRESENTATIVES. DIRECTORS RECEIVE NO COMPENSATION IN THEIR ROLES AS DIRECTORS UNLESS THEY ARE ALSO AN EVENT REP, OF WHICH THERE IS ONE MEMBER FITTING THAT REQUIRMENT. SCHEDULE J, PART II, LINE 1, 2 TOM GLAUSE IS COMPENSATED BY PRCA PROPERTIES. PAMELA MCMANUS AND STEVE KNOWLES ARE BOTH COMPENSATED BY PROFESSIONAL RODEO COWBOY ASSOCIATION (PRCA). X INDUCTION Auction ITEMS Donated 41 87480 Cost X Gala Auction Items Donated 45 91975 Cost X Spring Sporting Fundraiser Items Donated 6 13050 Cost 0 false true false SchEDULE M Part I Line 25 Column B reports the number of contributions received. Form 990 Part I LINE 1 (MISSION STATEMENT CONTINUED) AND PROVIDES RECOGNITION TO RODEO NOTABLES OF THE PAST AND PRESENT AND SERVES AS AN INSPIRATION FOR THE FUTURE. Form 990 Part VI Section B, line 11 B FORM 990 IS REVIEWED WITH THE PRESIDENT OF THE BOARD OF TRUSTEES AND THE MUSEUM DIRECTOR. UPON THEIR APPROVAL, FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE AND SHARED WITH THE BOARD OF DIRECTORS. Form 990 Part VI Section B, line 12c THE ORGANIZATION SPECIFIES IN ITS EMPLOYEE MANUAL THE REQUIREMENT FOR FULL DISCLOSURE OF ANY POTENTIAL CONFLICT OF INTEREST BOTH PRIOR TO ACCEPTING EMPLOYMENT AND AT ANY TIME THEREAFTER A CONFLICT MAY ARISE. THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST PRIOR TO ACCEPTING A POSITION ON THE BOARD AND AT ANYTIME THEREAFTER A CONFLICT MAY ARISE. THE MATERIAL FACTS AS TO THE DIRECTOR'S OR OFFICER'S RELATIONSHIP OR INTEREST AND AS TO THE CONFLICTING INTEREST TRANSACTION ARE DISCLOSED OR ARE KNOWN TO THE BOARD OF DIRECTORS OR THE COMMITTEE OF THE BOARD OF DIRECTORS THAT AUTHORIZES, APPROVES, OR RATIFIES THE CONFLICTING INTEREST TRANSACTION, AND THE BOARD OF DIRECTORS OR COMMITTEE IN GOOD FAITH AUTHORIZES, APPROVES, OR RATIFIES THE CONFLICTING INTEREST TRANSACTION BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE DISINTERESTED DIRECTORS, EVEN THOUGH THE DISINTERESTED DIRECTORS ARE LESS THAN A QUORUM. Form 990 Part VI Section B, line 15 A&B THE PRESIDENT AND CFO REVIEW COMPARABLE DATA, SALARY INFORMATION AND OTHER RESOURCES FOR THE COMPENSATION PACKAGE OF THE MUSEUM DIRECTOR. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. Form 990 Part VI Section C, line 19 THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT-OF-INTEREST POLICIES AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON Form 990 Part VII Section A, COLUMN E , COLUMN F, LINES 1, 2 TOM GLAUSE IS COMPENSATED BY PRCA PROPERTIES. PAMELA MCMANUS AND STEVE KNOWLES ARE BOTH COMPENSATED BY PROFESSIONAL RODEO COWBOY ASSOCIATION (PRCA). FORM 990 PART IX LINE 11G DESCRIPTION:OVERHEAD ALLOCATION TOTAL FEES:626779 FORM 990 PART IX LINE 11G DESCRIPTION:OUTSIDE SERVICES TOTAL FEES:4647 PROFESSIONAL RODEO COWBOYS ASSOC INC 101 Pro Rodeo Drive Colorado Springs CO 80919 840414922 prof. rodeo CO 501 (C)(6) none false California Cowboy Association Inc PO Box 1507 Oakdale CA 80919 941700234 prca circuit CA 501(C)(6) PRCA false PROFESSIONAL RODEO COWBOYS ASSOCIATION I 101 Pro Rodeo Drive Colorado Springs CO 80919 840913588 prca circuits CO 501 (C)(6) PRCA false JUNIOR RODEO 101 PRO RODEO DRIVE COLORADO SPRINGS CO 80919 850501208 rodeo activit CO PRCA C Corp 0 0 0.00000 false PRCA Properties Inc 101 PRO RODEO DRIVE COLORADO SPRINGS CO 80919 840692637 advertising CO PRCA C Corp 0 0 0.00000 false false false true false true true false false true false true true true true false false true false