2024-03-18T12:24:45-05:00 2023-09-30 582475857 NICHOLS CAULEY & ASSOCIATES LLC 400 CORDER ROAD WARNER ROBINS GA 310887166 990 2022-10-01 580968048 GEORGIA CATTLEMEN'S ASSOCIATION INC GEOR 4784746560 PO BOX 27990 MACON GA 31221 DALE SANDLIN EXECUTIVE VP 4784746560 2024-03-16 1 DALE SANDLIN 999009999 0 CHRISTOPHER MCGUIRE P01869417 4789293888 2024-03-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DALE SANDLIN PO BOX 27990 MACON GA 31221 1342625 0 X WWW.GABEEF.ORG X 1961 GA ORGANIZED TO PROMOTE THE PRODUCTION AND MARKETING OF THE CATTLE IN THE STATE OF GEORGIA. 15 14 9 40 330228 39599 0 0 1472759 1339263 26282 1841 454 1521 1499495 1342625 2000 1000 0 0 351732 295574 0 0 0 1247587 1101269 1601319 1397843 -101824 -55218 1034065 956812 318339 296304 715726 660508 X ORGANIZED TO PROMOTE THE PRODUCTION AND MARKETING OF CATTLE IN THE STATE OF GEORGIA. 0 0 419029 330228 MAGAZINE - TO PUBLISH THE ASSOCIATION'S MONTHLY MAGAZINE FOR MEMBERS. THE MAGAZINE HAS ARTICLES AND ADVERTISEMENTS PROMOTING THE BEEF INDUSTRY IN GEORGIA. 231035 231708 GEORGIA BULL TEST PROGRAM - SPONSORS TESTING STATIONS TO EVALUATE THE PERFORMANCE OF YOUNG BULLS AND IDENTIFY TRAITS OF SUPERIOR BULLS. 222015 224373 GENERAL MEMBERSHIPS - ACTIVITIES INCLUDE EDUCATING MEMBERS, PROMOTING BEEF AND ATTRACTING YOUTH TO CAREER OPPORTUNITIES IN CATTLE BREEDING. 188551 199633 GEORGIA HERD TEST PROGRAM - SPONSORS TESTING OF HEIFERS TO EVALUATE THE PERFORMANCE AND IDENTIFY TRAITS OF SUPERIOR HEIFERS. 31050 179799 CONVENTION - TO HOST EVENTS AND SPEAKERS FOR THE EDUCATIONAL BENEFIT OF MEMBERS. 97100 143838 OTHER MANAGEMENT SERVICES - PROVIDING RESOURCES TO GEORGIA BEEF BOARD, INC. FOR THE FURTHER PROMOTION AND EDUCATION OF THE GEORGIA BEEF INDUSTRY. 25506 33046 OTHER PROGRAM SERVICE - (SERVICES INCLUDE: GEORGIA JUNIOR CATTLEMEN, COW/CALF STOCKER COUNCIL, CONSERVATION COALITION, GEORGIA CATTLEWOMEN'S ASSOCIATION, UGA SHORTCOURSES, AND GEORGIA ALLIED INDUSTRY) - ACTIVITIES INCLUDE: PROMOTE AND EDUCATE YOUTH AND FEMALE INDUSTRY LEADERS, PROMOTE THE BACKGROUND AND FINISHING OF CATTLE, AND ACCOUNT FOR TRANSACTIONS ON BEHALF OF THE GEORGIA GRAZING LANDS CONSERVATION COALITION. 342207 556316 1214286 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 17 0 9 1 1 1 0 0 0 1 1 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 0 1 1 0 GA X DALE SANDLIN 4784746560 PO BOX 27990 MACON GA 31221 STEVE BLACKBURN FOUNDATION CHAIRMAN 5.00 X 0 0 0 CARROLL T CANNON TREASURER 10.00 X X 0 0 0 STEPHEN CREWS DIRECTOR 5.00 X 0 0 0 DJ BRADSHAW DIRECTOR 5.00 X 0 0 0 JOHNATHAN WELLS DIRECTOR 5.00 X 0 0 0 JOE GARNER PRESIDENT 5.00 X X 0 0 0 RODNEY HILLEY IMMEDIATE PAST PRESIDENT 10.00 X X 0 0 0 JAMES VAUGHN PRESIDENT ELECT 5.00 X X 0 0 0 PHIL MOSHELL DIRECTOR 5.00 X 0 0 0 CLEVE JACKSON DIRECTOR 5.00 X 0 0 0 DARRELL MCCOY DIRECTOR 5.00 X 0 0 0 HAILEY PARTAIN DIRECTOR 5.00 X 0 0 0 MICHAEL JOHNSON DIRECTOR 10.00 X 0 0 0 DANNY BENTLEY VICE PRESIDENT 10.00 X X 0 0 0 DALE SANDLIN EXECUTIVE VP 36.00 5.00 X 95028 0 0 95028 0 0 0 0 0 0 0 GEORGIA CATTLEMAN 541800 330228 330228 BULL SALES AND TEST FE 541380 231708 231708 MEMBERSHIP DUES 900099 224373 224373 HEIFER SALES AND TEST 541380 199633 199633 CONVENTION EXHIBITS AN 900099 179799 179799 173522 173522 1339263 1841 1841 SLN K-1 900099 1521 1521 1521 1342625 1010876 330228 1521 1000 242984 14060 18758 19772 11434 105176 50520 70946 34549 110217 31850 PRINTING AND PUBLICATIO 258759 BULL TEST FUND 210413 HERD TEST FUND 177708 GENERAL FUND 31333 8364 1397843 418791 425128 177746 179327 79657 37175 55515 12338 903538 657237 277451 246301 24405 25926 500 30617 1034065 956812 153913 86712 164426 179475 0 30117 318339 296304 X 715726 660508 715726 660508 1034065 956812 -55218 0 X 0 1 X 1 0 74046 74046 498984 389117 109867 273008 222440 50568 57500 45680 11820 246301 LEASE OBLIGATION 30117 30117 X 1342625 0 1342625 0 1342625 1397843 0 1397843 0 1397843 PART X, LINE 2: GCA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND RECEIVED ITS DETERMINATION LETTER IN FEBRUARY 1968. HOWEVER, INCOME FROM THE SALE OF ADVERTISING IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. INCOME FROM THE GCA'S INVESTMENT IN THE SOUTHEASTERN LIVESTOCK NETWORK, LLC IS RELATED TO THE GCA 'S EXEMPT FUNCTION. THEREFORE, INCOME FROM THIS INVESTMENT IS NOT CONSIDERED UNRELATED BUSINESS INCOME. INCOME TAX EXPENSE FOR THE YEAR ENDED SEPTEMBER 30, 2023, TOTALED $10,650. IN ADDITION, GCA DOES NOT QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(C) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C POLICIES ARE DISCUSSED DURING QUARTERLY BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE MANAGEMENT REVIEW COMMITTEE OF THE GEORGIA CATTLEMEN'S ASSOCIATION CONSISTS OF THE CURRENT PRESIDENT, PRESIDENT-ELECT, PAST PRESIDENT, VICE PRESIDENT, TREASURER AND CHAIRMAN OF THE GEORGIA BEEF BOARD, INC. (AN AFFILIATE). THE COMMITTEE MEETS ANNUALLY TO REVIEW COMPENSATION OF MANAGEMENT AND STAFF AND DETERMINE THE APPROPRIATE COMPENSATION AND PERFORMANCE BONUSES BASED ON INDUSTRY BENCHMARKS AND ACCOMPLISHMENTS. NO MEMBER OF THE COMPENSATION COMMITTEE HAS A CONFLICT OF INTEREST WITH MANAGEMENT OR STAFF. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION PROVIDED UPON REQUEST. GEORGIA BEEF BOARD 100 CATTLEMENS DRIVE MACON GA 312208300 581280935 PROMOTION GA 501(C)(5) N/A 0 GEORGIA CATTLEMEN'S FOUNDATION INC 100 CATTLEMENS DRIVE MACON GA 312208300 582092610 EDUCATION GA 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 GEORGIA BEEF BOARD INC N 48642 DIRECT COST ALLOCATION GEORGIA BEEF BOARD INC O 78014 DIRECT COST ALLOCATION GEORGIA BEEF BOARD INC Q 13027 DIRECT COST REIMBURSEMENT