2024-08-13T10:48:54-05:00 2023-12-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2023-01-01 841170689 Justin Cowboy Crisis Fund Inc % ORGANIZATION JUST 7195284726 101 Pro Rodeo Drive Colorado Springs CO 80919 Pamela Mcmanus CFO 7195284726 2024-09-15 true true Kimberly N Coleman P00967133 7196301186 2023 2024-08-08 14:25:15Z Pamela Mcmanus 101 Pro Rodeo Drive Colorado Springs CO 80919 995423 false X www.justincowboycrisisfund.org 1990 CO The purpose of the Justin Cowboy Crisis Fund is to provide personalized need-based financial assistance to rodeo athletes who experience injuries. 13 12 0 20 0 2010120 957188 1533 773 10766 37462 0 0 2022419 995423 528325 709280 0 0 0 0 0 0 4210 10652 12001 538977 721281 1483442 274142 3470665 3894339 52605 104550 3418060 3789789 THE PURPOSE OF THE JUSTIN COWBOY CRISIS FUND IS TO PROVIDE PERSONALIZED NEED-BASED FINANCIAL ASSISTANCE TO RODEO ATHLETES WHO EXPERIENCE INJURIES THROUGH THEIR PARTICIPATION IN THE SPORT OF RODEO. false false 716053 709280 773 DURING THE 2023 YEAR, 67 INDIVIDUALS WERE ASSISTED A TOTAL OF $709,280. THE ORGANIZATION (JCCF) RECEIVED SUPPORT FROM THE PROFESSIONAL RODEO COWBOYS ASSOCIATION, INC. (PRCA), AT NO COST TO JCCF, IN THE FORM OF FUNDRAISING ASSISTANCE, MANAGEMENT SUPPORT, ACCOUNTING SERVICES, LEGAL SERVICES, AND OTHER PROGRAM SERVICES. THE VALUE OF THESE SERVICES IS ESTIMATED TO BE $84,483 FOR THE YEAR ENDED DECEMBER 31, 2023. SIMILARLY, JUSTIN BRANDS CONTRIBUTED SOME OF EMPLOYEE SERVICES, AT NO COST TO THE ORGANIZATION, FOR THE YEAR ENDED DECEMBER 31, 2023. FOLLOWING IRS INSTRUCTIONS, THE CONTRIBUTION AND EXPENSE OF INKIND SERVICES HAS BEEN EXCLUDED FROM THE FORM 990. 716053 true true false false false false false false false false true false false false false true true false false false false false true false false false false false true true false false false false false false false false true false false false false false false false false true 0 0 0 false false false false false false false 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 false false false CO NV X ORGANIZATION 7195284726 101 PRO RODEO DRIVE Colorado Springs CO 80919 X PAMELA MCMANUS Secretary & Treasurer 10.0 0.0 X X 13852 0 0 TOM GLAUSE Chairman of the Board 5.0 0.0 X X 0 0 0 DON ANDREWS Vice President 5.0 0.0 X X 0 0 0 JOHN SWEENEY Director (From 4/2023) 5.0 0.0 X 0 0 0 TOM FELLER Director 5.0 0.0 X 0 0 0 MIKE RICH Director 5.0 0.0 X 0 0 0 JIMMIE MUNROE Director 5.0 0.0 X 0 0 0 LARRY STACY Director 5.0 0.0 X 0 0 0 BRYAN MCDONALD Director 5.0 0.0 X 0 0 0 DALE WOODARD Director 5.0 0.0 X 0 0 0 PATRICK GOTTSCH Director 5.0 0.0 X 0 0 0 WILLIAM SINGER Director 5.0 0.0 X 0 0 0 PAM MINICK Director 5.0 0.0 X 0 0 0 Greg Crouchley Director (To 3/2023) 5.0 0.0 X 0 0 0 13852 0 0 0 false false true 0 957188 32983 957188 OTHER EVENTS 900099 773 773 773 37462 37462 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 995423 773 37462 0 700000 700000 9280 9280 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5228 1018 4210 0 0 0 0 0 0 0 0 6773 6773 0 721281 716053 1018 4210 0 0 1462712 523225 65000 60000 11622 25717 0 0 0 0 0 0 0 0 0 0 31259 16672 21360 14587 1909971 3270810 0 0 0 0 0 0 0 0 3470665 3894339 1605 0 51000 104550 0 0 0 0 0 0 0 0 0 0 0 0 0 0 52605 104550 X 3353060 3729789 65000 60000 3418060 3789789 3470665 3894339 274142 97587 X false true X true false X 499468 360563 764445 1297938 957188 3879602 0 0 499468 360563 764445 1297938 957188 3879602 1481047 2398555 5421 37462 42883 0 0 3922485 2306 0.61149 0.66085 X Schedule A, Part ii, section A, line 1 Unusual grant of $712,182 has been excluded from Column (D) 2022, Line 1 contributions, and line 5, Excess calculation. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31259 16672 14587 14587 0 0 X 1177493 97587 84483 182070 995423 995423 805764 84483 84483 721281 721281 Schedule D, Part VI, line 2 Tax Status - The Fund is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. In addition, the Fund qualifies for the charitable contribution deduction. Management of the Fund believes that it does not have any uncertain tax positions that are material to its financial statements. true North America 0 0 Grantmaking Hardship assistance 9280 0 0 0 0 9280 9280 Financial Assistance North America 1 9280 ACH transfer Schedule F, Part I, Line 1 ONCE A FULLY COMPLETED APPLICATION IS RECEIVED, ALONG WITH A STATEMENT FROM THE TREATING DOCTOR DETAILING THE CAUSE OF THE INJURY, WHETHER SURGERY WAS NECESSARY, THE TREATMENT ADMINISTERED, THE EXPECTED RECOVERY PROGNOSIS, AND THE ESTIMATED DURATION UNTIL THE APPLICANT CAN RESUME WORK AND/OR RODEO, THE FINANCIAL RESOURCES AND NEEDS, THE JUSTIN COWBOY CRISIS FUND (JCCF) WILL PROCEED WITH PROCESSING THE APPLICATION. SUBSEQUENTLY, IT WILL BE FORWARDED TO THE JCCF RECOMMENDATIONS COMMITTEE FOR A THOROUGH REVIEW AND RECOMMENDATIONS ON SUITABLE ASSISTANCE OPTIONS. AFTER CONSIDERING THE COMMITTEE'S RECOMMENDATIONS, THE CASE WILL BE PRESENTED TO THE ENTIRE BOARD FOR A COMPREHENSIVE REVIEW AND VOTING PROCESS. A QUORUM AND A SIMPLE MAJORITY VOTE WILL DETERMINE THE OUTCOME OF THE DECISION. Schedule F, Part I, Line 2 MONITORING USE OF FUNDS: FUNDS ARE DISBURSED THROUGH ACH OR CHECK TO THE INDIVIDUAL APPLICANT AND PROVIDED TO ASSIST WITH BASIC MONTHLY LIVING EXPENSES. JCCF IS IN REGULAR CONTACT WITH SIMILAR GROUPS THAT PROVIDE ASSISTANCE, TO PREVENT DUPLICATE FUNDING. JCCF WILL NOT PROCESS APPLICATIONS AND WILL INSTEAD PAUSE THE APPLICANT'S CASE WITH JCCF UNTIL THE OTHER ORGANIZATION(S) OR GROUP COMPLETES ITS REVIEW AND OFFERS A FINAL DECISION. Schedule F, Part I and Part III JUSTIN COWBOY CRISIS FUND REPORTS ALL EXPENDITURES BASED ON THE ACCRUAL METHOD OF ACCOUNTING. Schedule F, part III, Column (c), line 1 The number of individuals reported is based on the number of applications fulfilled. true Financial Assistance 66 700000 Schedule I, Part I, Line 1 ONCE A FULLY COMPLETED APPLICATION IS RECEIVED, ALONG WITH A STATEMENT FROM THE TREATING DOCTOR DETAILING THE CAUSE OF THE INJURY, WHETHER SURGERY WAS NECESSARY, THE TREATMENT ADMINISTERED, THE EXPECTED RECOVERY PROGNOSIS, THE FINANCIAL NEED, AND ESTIMATED DURATION UNTIL THE APPLICANT CAN RESUME WORK AND/OR RODEO, THE JUSTIN COWBOY CRISIS FUND (JCCF) WILL PROCEED WITH PROCESSING THE APPLICATION. SUBSEQUENTLY, IT WILL BE FORWARDED TO THE JCCF RECOMMENDATIONS COMMITTEE FOR A THOROUGH REVIEW AND RECOMMENDATIONS ON SUITABLE ASSISTANCE OPTIONS. AFTER CONSIDERING THE COMMITTEE'S RECOMMENDATIONS, THE CASE WILL BE PRESENTED TO THE ENTIRE BOARD FOR A COMPREHENSIVE REVIEW AND VOTING PROCESS. A QUORUM AND A SIMPLE MAJORITY VOTE WILL DETERMINE THE OUTCOME OF THE DECISION Schedule I, Part I, Line 2 MONITORING USE OF FUNDS: FUNDS ARE DISBURSED THROUGH ACH OR CHECK TO THE INDIVIDUAL APPLICANT, AND PROVIDED TO ASSIST WITH BASIC MONTHLY LIVING EXPENSES. JCCF IS IN REGULAR CONTACT WITH SIMILAR GROUPS THAT PROVIDE ASSISTANCE, TO PREVENT DUPLICATE FUNDING. JCCF WILL NOT PROCESS APPLICATIONS AND WILL INSTEAD PAUSE THE APPLICANT'S CASE WITH JCCF UNTIL THE OTHER ORGANIZATION(S) OR GROUP COMPLETES ITS REVIEW AND OFFERS A FINAL DECISION. Schedule I, part III, Column (c), line 1 The number of individuals reported is based on the number of applications fulfilled. false false false false false false false false false PAMELA MCMANUS Secretary & Treasurer 13852 13852 Form 990 , Part Vii, section a, line 5 and Schedule J THE ORGANIZATION (JCCF) RECEIVED SUPPORT FROM THE PROFESSIONAL RODEO COWBOYS ASSOCIATION, INC. (PRCA), AT NO COST TO JCCF, IN THE FORM OF FUNDRAISING ASSISTANCE, MANAGEMENT SUPPORT, ACCOUNTING SERVICES, LEGAL SERVICES, AND OTHER PROGRAM SERVICES. THE VALUE OF THESE SERVICES IS ESTIMATED TO BE $84,483 FOR THE YEAR ENDED DECEMBER 31, 2023. INCLUDED IN THE $84,483 OF CONTRIBUTED SERVICES, IS $13,851.50 OF EXECUTIVE STAFF TIME (PAMELA MCMANUS). PAMELA MCMANUS SERVED AS JCCF'S SECRETARY AND TREASURER, AND A VOTING TRUSTEE, DURING THE 2023 YEAR. AS SUCH, THE TIME PRCA CONTRIBUTED TO JCCF FOR MRS. MCMANUS'S TIME HAS BEEN REPORTED, PER IRS INSTRUCTIONS, ON 990 PART VIII, COLUMN D, AND WITHIN THIS SCHEDULE J DISCLOSURE. X Auction Items 0 32983 FMV 0 false false false schedule m, part i, column b, line 25 auction items were received from various organizations and businesses, and combined into various packages for a fundraising auction to be held in the following year. the number of contributions or items is difficult to determine. Form 990, Part VI, Line 11B THE COMPLETED FORM 990 IS REVIEWED WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS OF THE JUSTIN COWBOY CRISIS FUND. COPIES ARE GIVEN TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR APPROVAL SUBSEQUENT TO FILING THE RETURN WITH IRS. Form 990, Part VI, Line 12 C THE ORGANIZATIONS BYLAWS CONTAIN SPECIFIC LANGUAGE REGARDING CONFLICTS OF INTEREST. THE MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE AND SIGN FOR ANY POTENTIAL CONFLICT OF INTEREST PRIOR TO ACCEPTING A POSITION ON THE BOARD AND AT ANY TIME THERE AFTER IF A CONFLICT ARISES, THE MEMBER DISCLOSES THAT CONFLICT. Form 990, Part VI, Line 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part vii, Section a, Line 1(a), 3 and Section a, Line 5 THE ORGANIZATION (JCCF) RECEIVED SUPPORT FROM THE PROFESSIONAL RODEO COWBOYS ASSOCIATION, INC. (PRCA), AT NO COST TO JCCF, IN THE FORM OF FUNDRAISING ASSISTANCE, MANAGEMENT SUPPORT, ACCOUNTING SERVICES, LEGAL SERVICES, AND OTHER PROGRAM SERVICES. THE VALUE OF THESE SERVICES IS ESTIMATED TO BE $84,483 FOR THE YEAR ENDED DECEMBER 31, 2023. INCLUDED IN THE $84,483 OF CONTRIBUTED SERVICES, IS $13,851.50 OF EXECUTIVE STAFF TIME (PAMELA MCMANUS). PAMELA MCMANUS SERVED AS JCCF'S TREASURER, AND A VOTING TRUSTEE, DURING THE 2023 YEAR. AS SUCH, THE TIME PRCA CONTRIBUTED TO JCCF FOR MRS. MCMANUS'S TIME HAS BEEN REPORTED, PER IRS INSTRUCTIONS, ON 990 PART VIII, COLUMN D, AND WITHIN SCHEDULE J DISCLOSURE.