2024-09-27T17:08:10-05:00 2023-12-31 910189318 MOSS ADAMS LLP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2023-01-01 930269331 THE ROUND-UP ASSOCIATION ROUN 5412762553 PO BOX 609 PENDLETON OR 97801 ERIKA PATTON GENERAL MANAGER 5412762553 2024-09-26 1 1 EMINA O CRESSWELL CPA P01217304 5097472600 2024-09-26 2023 2024-10-15 13:58:12Z THE PENDLETON ROUND-UP ASSOCIATION ERIKA PATTON PO BOX 609 PENDLETON OR 97801 10223895 0 X PENDLETONROUNDUP.COM X 1933 OR PRCA SANCTIONED RODEO AND EXHIBITION OF ALL FRONTIER SPORTS AND PASTIMES IN PENDLETON, OR. 14 14 25 1400 13760 0 500 65145 343538 4014046 55361 173497 357262 2079467 756661 6332155 250 507248 0 0 140776 965198 0 0 0 515510 3748891 656536 5221337 100125 1110818 13739051 15833388 428518 503333 13310533 15330055 COMPETITION AND EXHIBITION OF ALL FRONTIER SPORTS AND PASTIMES AT PENDLETON, OREGON AND ANY AND ALL OTHER EXHIBITIONS, AMUSEMENTS, AND ENTERTAINMENT OF EVERY KIND AND CHARACTER, WHETHER IN CONNECTION THEREWITH OR OTHERWISE, AT ANY POINT IN THE STATE OF OREGON. 0 0 4284261 507248 4820763 THE ACTIVITIES OF THE ASSOCIATION ARE TO PRODUCE AND CONDUCT ANNUAL COMPETITION AND EXHIBITION OF ALL FRONTIER SPORTS AND PASTIMES AT PENDLETON, OREGON AND ANY AND ALL OTHER EXHIBITIONS, AMUSEMENTS, AND ENTERTAINMENT OF EVERY KIND AND CHARACTER, WHETHER IN CONNECTION THEREWITH OR OTHERWISE, AT ANY POINT IN THE STATE OF OREGON. ACTIVIES INCLUDE THE RODEO, PENDLETON WHISKEY MUSIC FEST, PARADES, PAGEANTS AND POW-WOW'S. 4284261 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 193 0 1 25 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 OR X ERIKA PATTON 5412762553 PO BOX 609 PENDLETON OR 97801 X KARL FARBER PRESIDENT (THROUGH 12/2023) 10.00 X X 0 0 0 TIM SMITH VICE PRESIDENT 5.00 X X 0 0 0 KEVIN JORDAN TREASURER 10.00 X X 0 0 0 TIAH DEGROFFT SECRETARY 5.00 X X 0 0 0 JASON GRAYBEAL DIRECTOR 5.00 X 0 0 0 PAT REAY DIRECTOR 5.00 X 0 0 0 JASON HILL DIRECTOR 5.00 X 0 0 0 HARPER JONES DIRECTOR 5.00 X 0 0 0 BRAD ADAMS DIRECTOR (THROUGH 12/2023) 5.00 X 0 0 0 TIM O'HANLON DIRECTOR 5.00 X 0 0 0 CASEY CURRIN DIRECTOR 5.00 X 0 0 0 JUSTIN TERRY DIRECTOR 5.00 X 0 0 0 STUART ROBERTS DIRECTOR 5.00 X 0 0 0 TANNER HAWKINS DIRECTOR 5.00 X 0 0 0 TYLER BOWMAN DIRECTOR 5.00 X 0 0 0 NICK MICHAEL DIRECTOR 5.00 X 0 0 0 ROB BURNSIDE DIRECTOR (THROUGH 12/2023) 5.00 X 0 0 0 ERIKA PATTON GENERAL MANAGER 25.00 X 109227 0 31276 109227 0 31276 1 0 0 0 0 65145 37500 65145 TICKET SALES 713990 2165903 2165903 CONCESSIONS/COMMISSIONS 713990 957132 957132 SPONSORSHIP 713990 452987 452987 PBR 541800 243024 243024 MEDIA RIGHTS 713990 135000 135000 60000 60000 4014046 277229 277229 1311635 1311635 153861 206506 -52645 -52645 -52645 2701595 2805327 -103732 -103732 -103732 1556960 879907 677053 677053 REIMBURSEMENTS 713990 88537 88537 MISCELLANEOUS 713990 41127 41127 ADVERTISING 541800 13760 13760 143424 6332155 4820763 13760 1432487 507248 507248 140503 35126 105377 641302 508785 132517 31511 26456 5055 58208 52150 6058 93674 66910 26764 36333 36333 98322 70230 28092 65493 65493 490370 460948 29422 94988 86188 8800 642526 412950 229576 664659 607790 56869 90539 90539 79661 76252 3409 155946 137518 18428 44295 44295 RODEO PURSES 559523 559523 LIVESTOCK & RODEO 349120 349120 FOOD EXPENSES 235790 235790 MISCELLANEOUS 141326 54944 86382 5221337 4284261 937076 0 13103 960398 11708345 2409524 430383 472020 893706 928948 4627 186218 2407038 1058256 688887 1348782 9527498 13739051 15833388 408825 332707 19693 170626 428518 503333 X 13310533 15330055 13310533 15330055 13739051 15833388 1110818 908704 0 X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1222417 353228 869189 1184621 705028 479593 1348782 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(4), AND FROM STATE EXCISE TAX UNDER OREGON REVISED STATUTES 317.080. THE ASSOCIATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN TAX EXPENSE. THE ASSOCIATION FILES INFORMATIONAL RETURNS WITH THE FEDERAL GOVERNMENT. AS OF DECEMBER 31, 2023, THE ASSOCIATION IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. 1 EASTERN OREGON MILITARY SUPPORT 1409 N HALL STREET LAGRANDE OR 97850 810756665 501(C)(3) 16038 0 TO SUPPORT MILITARY VETERANS, ACTIVE MILITARY, NATIONAL GUARD AND RESERVE AND FAMILIES OF THE AFOREMENTIONED. FARMERS ENDING HUNGER PO BOX 7361 SANDY OR 97303 911920075 501(C)(3) 30000 0 TO SUPPORT THE DONATION OF FOOD FROM FARMERS AND FOOD PROCESSORS TO NEEDY PEOPLE THROUGH FOOD BANKS AND OTHER DISTRIBUTION NETWORKS. PENDLETON ROUND-UP FOUNDATION PO BOX 271 PENDLETON OR 97801 943101015 501(C)(3) 461210 0 GENERAL SUPPORT AND SCHOLARSHIPS 3 0 PART I, LINE 2: THE GENERAL MANAGER COORDINATES WITH THE BOARD OF DIRECTORS FOR USE OF FUNDS AND MONITORS ACCOUNTING OF ACTUAL EXPENSES AND ALLOCATIONS TO ASSURE APPROPRIATE USE AND REPORTING TO GRANT ISSUE PARTY. X ANIMAL FEED 2 37500 FMV 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 6 THERE IS A SINGLE CLASS OF STOCKHOLDERS THAT HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A STOCKHOLDERS MAY ELECT AND REMOVE MEMBERS OF THE BOARD, AND RATIFY CHANGES TO BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS REVIEWED BY THE ACCOUNTING DEPARTMENT AND THE GENERAL MANAGER. A COPY IS ALSO PROVIDED TO THE BOARD PRESIDENT AND THE BOARD MEMBER IN CHARGE OF OFFICE/ADMINISTRATION. BOARD MEMBERS CAN REVIEW THE FORM 990 IF REQUESTED. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND EMPLOYEES ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY TO REVIEW AND THEY MUST ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS AND CHANGES ARE COMMUNICATED TO ALL STAFF AND VOLUNTEERS. CONFLICTS OF INTEREST ARE DISCLOSED AND RECORDED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST MUST REFRAIN FROM VOTING AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN D ERIKA PATTON RECEIVED $109,227 IN TAXABLE AND $31,276 IN NONTAXABLE COMPENSATION FROM THE ROUND-UP ASSOCIATION. HAPPY CANYON COMPANY AND THE ROUND-UP ASSOCIATION HAD ERIKA OVERSEE THE DAY TO DAY ACTIVITIES OF BOTH ORGANIZATIONS AS GENERAL MANAGER. HAPPY CANYON AND THE ROUND-UP HAVE A CONTRACT THAT INCLUDES THE USE OF HER TIME BY THE COMPANY. ERIKA'S TIME IS ALLOCATED 25% TO HAPPY CANYON COMPANY AND 75% TO THE ROUND-UP ASSOCIATION. PENDLETON ROUND-UP PROPERTIES LLC 1330 SW COURT AVE PENDLETON OR 97801 930269331 PROPERTY MANAGEMENT OR 3304 59076 PENDLETON ROUND-UP ASSOCIATION 115 START LLC 1330 SW COURT AVE PENDLETON OR 97801 883341677 INVESTMENT HOLDING COMPANY OR 941131 8849931 PENDLETON ROUND-UP ASSOCIATION