2024-11-14T19:27:18-05:00 2023-12-31 731249124 SMEDLUND & COMPANY PC 5600 N MAY AVENUE SUITE 162 OKLAHOMA CITY OK 73112 990 2023-01-01 730608465 OKLAHOMA CATTLEMEN'S ASSOCIATION IN OKLA 4052354391 2500 EXCHANGE AVENUE OKLAHOMA CITY OK 73108 MICHAEL KELSEY EXEC VICE PRESIDENT 4052354391 2024-11-14 true true P MIKE SMEDLUND P00432364 4058431171 2024-11-14 2023 2024-10-15 13:58:12Z MICHAEL KELSEY 2500 EXCHANGE AVENUE OKLAHOMA CITY OK 731082438 2488415 false X WWW.OKCATTLEMEN.ORG X 1950 OK THE ORGANIZATION'S PRIMARY PURPOSE IS TO REPRESENT THE INTERESTS OF THE CATTLEMEN OF OKLAHOMA. 29 29 11 554498 374661 407690 1303602 1324710 35270 91787 210885 201600 1924418 2025787 0 0 390825 326617 0 51597 1670119 1707830 2060944 2034447 -136526 -8660 1375940 1324847 182082 92041 1193858 1232806 X THE ORGANIZATION'S PRIMARY PURPOSE IS TO REPRESENT THE INTERESTS OF THE CATTLEMEN OF OKLAHOMA. THE ORGANIZATION PUBLISHES "OKLAHOMA COWMAN" MAGAZINE WHICH INCLUDES ARTICLES RELATED TO THE CATTLE INDUSTRY. IT STAGES A RODEO EACH YEAR FEATURING RANCH HANDS ACROSS OKLAHOMA. THE ASSOCIATION OPERATES A BRAND REGISTRATION PROGRAM TO PROTECT RANCHERS' ASSETS. IT ALSO HOLDS AN ANNUAL CONVENTION EACH YEAR TO PROVIDE TO ITS MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY. false false 505283 "OKLAHOMA COWMAN" MAGAZINE PROVIDES MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY. THIS REVENUE IS CONSIDERED UNRELATED BUSINESS ACTIVITY AND REQUIRES THE FILING OF 990-T ANNUALLY 281065 202105 ANNUAL CONVENTIONS PROVIDE MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY. 13248 116898 THE BRAND REGISTRATION PROGRAM IS DESIGNED TO PROTECT MEMBER RANCHERS' ASSETS. 1386730 1201501 OTHER ACTIVITIES TO PROMOTE THE CATTLE INDUSTRY AND ASSOCIATION. THIS INCLUDES A WHOLLY OWNED SUBSIDIARY PRAIRIE BEEF SOLUTIONS LLC (PBS) AN ORGANIZATION FORMED TO PROVIDE THE MEMBERSHIP A MORE DIRECT MEANS OF REACHING THE MARKET WITH THEIR PROCESSED BEEF THROUGH THE DISTRIBUTION CHANNELS PBS HAS ESTABLISHED. "PBS" IS REQUIRED TO FILE A 990-T ANNUALLY FOR ITS OPERATIONS. 1386730 1201501 1681043 false false false false false false false false false true false false false false false true false false false false false false false true false false false false true false false false false false false false false false false false false false false true 35 0 11 true true true false false false false false false false false false false false false false X 29 29 false false false false false false false true true false false false true true true true true true true false OK X X TAXPAYER 4052354391 2500 EXCHANGE AVENUE OKLAHOMA CITY OK 731082438 MICHAEL KELSEY EXEC VICE PR 40.00 5.00 X 185000 0 20000 TROY SHELBY PRESIDENT 1.00 1.00 X 0 0 0 BYRON YEOMAN PAST PRESIDE 1.00 1.00 X 0 0 0 FORD DRUMMOND PRESIDENT EL 1.00 1.00 X 0 0 0 CHARLIE SWANSON PRESIDENT'S 1.00 1.00 X 0 0 0 BOB DRAKE PRESIDENT'S 1.00 1.00 X 0 0 0 KELLI PAYNE NC VICE PRES 1.00 1.00 X 0 0 0 MERITT ARMITAGE NE VICE PRES 1.00 1.00 X 0 0 0 JESSIE BIERIG NW VICE PRES 1.00 1.00 X 0 0 0 ZAC POGUE SC VICE PRES 1.00 1.00 X 0 0 0 JIM DISMUKES SE VICE PRES 1.00 1.00 X 0 0 0 JEREMY KINDER SW VICE PRES 1.00 1.00 X 0 0 0 OTHER OFFICERSDIRECTORS ON WEBSITE OTHER OFF/DI X 0 0 0 185000 20000 1 false true false 387690 20000 407690 OKLAHOMA COWMAN 511120 505283 505283 OKLA YOUTH EXPO 900099 254141 254141 CONVENTION AND TRADE 900099 204630 204630 OJCA CONVENTION AND PRE-SHOW 900099 134673 134673 BRAND REGISTRATION FEE 900099 116451 116451 109532 60317 49215 1324710 32731 32731 354655 2739 298338 56317 2739 59056 56317 2739 186769 164290 22479 BEEF TENT 722210 150701 150701 OTHER INCOME 900099 28420 28420 179121 2025787 1005650 554498 35470 X 241063 180797 60266 18463 13847 4616 60385 45289 15096 6706 5029 1677 3200 3200 10907 10907 272858 272858 52438 52438 10312 10312 26275 19706 6569 23774 23774 4471 1269 3202 9842 9842 SALARIES 229381 229381 PRINTING 217896 217896 CONVENTION AND TRADE SHOW 145997 145997 OJCA CONVENTION /PRE-SHOW 135068 135068 565411 413906 99908 51597 2034447 1681043 301807 51597 177935 150122 14056 50029 395747 340155 58795 55592 1108689 1033908 16465 15196 20000 1375940 1324847 182082 92041 182082 92041 X 175158 206606 1018700 1026200 1193858 1232806 1375940 1324847 X -8660 47608 X false true X true false 42432 42432 353315 340155 13160 55592 2025787 2025787 2025787 2033179 2033179 1268 1268 2034447 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXP SCH G 0 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 1,268 RANGE ROUND UP 163969 163969 145028 CATTLE DRIVE-FA 22800 22800 19262 186769 186769 164290 164290 22479 false false false MICHAEL KELSEY EXEC VICE PRESIDENT 185000 20000 205000 FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION'S PRIMARY PURPOSE IS TO REPRESENT THE INTERESTS OF THE CATTLEMEN OF OKLAHOMA. THE ORGANIZATION PUBLISHES "OKLAHOMA COWMAN" MAGAZINE WHICH INCLUDES ARTICLES RELATED TO THE CATTLE INDUSTRY. IT STAGES A RODEO EACH YEAR FEATURING RANCH HANDS ACROSS OKLAHOMA. THE ASSOCIATION OPERATES A BRAND REGISTRATION PROGRAM TO PROTECT RANCHERS' ASSETS. IT ALSO HOLDS AN ANNUAL CONVENTION EACH YEAR TO PROVIDE TO ITS MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY. FORM 990, PART III ASSOCIATION OPERATES A BRAND REGISTRATION PROGRAM TO PROTECT MEMBER RANCHERS' ASSETS. IT ALSO HOLDS AN ANNUAL CONVENTION EACH YEAR TO PROVIDE TO ITS MEMBERS THE LATEST INFORMATION REGARDING THE CATTLE INDUSTRY. FORM 990, PAGE 2, PART III, LINE 4D OTHER ACTIVITIES TO PROMOTE THE CATTLE INDUSTRY AND ASSOCIATION. THIS INCLUDES A WHOLLY OWNED SUBSIDIARY PRAIRIE BEEF SOLUTIONS LLC (PBS) AN ORGANIZATION FORMED TO PROVIDE THE MEMBERSHIP A MORE DIRECT MEANS OF REACHING THE MARKET WITH THEIR PROCESSED BEEF THROUGH THE DISTRIBUTION CHANNELS PBS HAS ESTABLISHED. "PBS" IS REQUIRED TO FILE A 990-T ANNUALLY FOR ITS OPERATIONS. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE COMPLETED FORM 990 WILL BE DISTRIBUTED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL PRIOR TO FILING FORM 990, PAGE 6, PART VI, LINE 12C TO ENSURE THE OCA OPERATES IN A MANNER CONSISTANT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH THE GOVERNING BOARD MUST INFORM THE BOARD OF ANY FINANCIAL INTEREST, DIRECTLY OR INDIRECTLY, THROUGH BUSINESS, INVESTMENT, OR FAMILY WITH AN ENTITY THAT WOULD HAVE POTENTIAL AS A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A A SCHEDULE OF EACH EMPLOYEE, DATE EMPLOYED, COMPENSATION HISTORY AND PROPOSED SALARY IS PRESENTED AND APPROVED BY THE BOARD ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15B A SCHEDULE OF EACH EMPLOYEE, DATE EMPLOYED, COMPENSATION HISTORY AND PROPOSED SALARY IS PRESENTED AND APPROVED BY THE BOARD ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 18 UPON WRITTEN REQUEST FORM 990, PAGE 6, PART VI, LINE 19 UPON WRITTEN REQUEST FORM 990, PART IX, LINE 11G CLA ALUMNI EXPENSES 24,333 0 0 OKLAHOMA YOUTH EXPO (OYE) 248,525 0 0 TOTAL 272,858 0 0 FORM 990, PART IX, LINE 24E BEEF TENT 116,816 0 0 PUBLIC RELATIONS 0 79,590 0 MAGAZINE POSTAGE 50,092 0 0 PRODUCER PAYOUT 43,878 0 0 SALARIES 28,918 0 0 RING SERVICE/COMMISSIONS 28,894 0 0 MEMBERSHIP PROGRAMS 0 0 27,997 REIMB TO CNTY CATTLE ASSO 0 0 23,600 MEAT PROCESSING 22,282 0 0 DUES AND SUBSCRIPTIONS 0 17,125 0 EMPLOYEE BENEFITS 14,882 0 0 PAYROLL TAXES 13,493 0 0 BRAND REGISTRATION EXP 13,248 0 0 DONATIONS 12,000 0 0 TRAVEL, AUTO OTHER 11,121 0 0 OTHER EXPENSE 10,671 0 0 PROFESSIONAL FEES 6,673 0 0 PAYROLL TAXES 5,875 0 0 BLDG, UTILITIES AND MAINT 5,553 0 0 INSURANCE 5,299 0 0 SCHOLARSHIPS 4,985 0 0 TELEPHONE 4,805 0 0 PRINTING 3,329 0 0 TAXES OTHER 0 3,193 0 RETIREMENT 3,075 0 0 EMPLOYEE BENEFITS 2,500 0 0 OFFICE SUPPLIES 1,528 0 0 TRAVEL, AUTO OTHER 1,274 0 0 RETIREMENT 1,138 0 0 PROFESSIONAL FEES 547 0 0 BANK CHARGES AND FEES 438 0 0 INSURANCE 414 0 0 BOARD & COMMITTEE MEETING 154 0 0 COMPUTER & INTERNET 20 0 0 OFFICE SUPPLIES 4 0 0 TOTAL 413,906 99,908 51,597 FORM 990, PART XI, LINE 9 BOOK/TAX DIFFERENCE 1,268 AMORTIZATION-DEDUCTED ON PBS -1,268