2025-02-06T15:04:42-06:00 2024-03-31 351356555 DONOVAN PC 5151 E US HWY 36 AVON IN 46123 990 2023-04-01 356244416 INDIANA BEEF CATTLE ASSOCIATION INC INDI 3172932333 8425 KEYSTONE CROSSING 240 INDIANAPOLIS IN 46240 BRIAN SHUTER EXECUTIVE VICE PRESIDENT 3172932333 2025-02-04 1 0 NEAL R STEGEMILLER CPA P00516588 3177456411 2025-02-04 2023 2025-03-06 01:10:19Z BRIAN SHUTER 8425 KEYSTONE CROSSING 240 INDIANAPOLIS IN 46240 1154882 0 X WWW.INDIANABEEF.ORG X 1964 IN THE INDIANA BEEF CATTLE ASSOCIATION WILL BUILD A BETTER BEEF INDUSTRY AND STRONGER COMMUNITIES BY FORGING PARTNERSHIPS TO ENHANCE PROFITABILITY, PROTECT THE ENVIRONMENT AND INCREASE CONSUMER DEMAND FOR A SAFE AND HEALTHY BEEF PRODUCT. 29 29 11 1000 60806 21431 71340 76206 998348 1073087 40 45 13934 3656 1083662 1152994 0 0 0 0 269435 201095 0 0 0 841617 882084 1111052 1083179 -27390 69815 848133 864860 142950 132681 705183 732179 X THE INDIANA BEEF CATTLE ASSOCIATION WILL BUILD A BETTER BEEF INDUSTRY AND STRONGER COMMUNITIES BY FORGING PARTNERSHIPS TO ENHANCE PROFITABILITY, PROTECT THE ENVIRONMENT AND INCREASE CONSUMER DEMAND FOR A SAFE AND HEALTHY BEEF PRODUCT. 0 0 46082 39578 MEMBERSHIP ACTIVITY HANDLES ALL MATTERS OF MEMBERSHIP AND DIRECTS CONVENTIONS AND FUNDRAISING. 171307 106314 INDIANA BEEF COUNCIL FUNCTIONS INCLUDE RESEARCH, INFORMATION, EDUCATION, AND PROGRAMS THAT PROMOTE THE CONSUMPTION OF BEEF. THE COUNCIL ADDRESSES PUBLIC CONCERNS ABOUT SAFETY, AND CONTINUALLY SEEKS TO BUILD MARKET THROUGH PROMOTION OF BEEF'S ROLE IN THE DIET. 958622 870045 THE ASSOCIATION'S FUNCTIONS INCLUDE EDUCATION, MEETINGS AND EVENTS DESIGNED TO PROMOTE THE BEEF CATTLE INDUSTRY AMONG MEMBERS THROUGHOUT THE STATE. THE VAST MAJORITY OF MEMBERS ARE BEEF CATTLE FARMERS AND OTHERS INVOLVED IN INDIANA'S BEEF CATTLE INDUSTRY. THE ASSOCIATION PROMOTES THE BEEF CATTLE INDUSTRY TO YOUTH THROUGH EVENTS FOR 4H, AND HAS A LARGE PRESENCE AT THE INDIANA STATE FAIR EACH YEAR, INCLUDING FOOD BOOTHS, DEMONSTRATIONS AND COMPETITIONS. THE ASSOCIATION'S FUNCTIONS INCLUDE PROMOTING EDUCATIONAL MATERIALS, CONDUCTING MEETINGS AND STAGING EVENTS DESIGNED TO PROMOTE THE BEEF CATTLE INDUSTRY AMONG ITS MEMBERS THROUGHOUT THE STATE. THE VAST MAJORITY OF MEMBERS ARE BEEF CATTLE FARMERS AND OTHERS INVOLVED IN INDIANA'S BEEF CATTLE INDUSTRY. THE ASSOCIATION PROMOTES THE BEEF CATTLE INDUSTRY TO YOUTH THROUGH EVENTS FOR 4H, AND HAS A LARGE PRESENCE AT THE INDIANA STATE FAIR EACH YEAR, INCLUDING FOOD BOOTHS, DEMONSTRATIONS AND COMPETITIONS. 1176011 0 0 0 1 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 0 0 0 1 5 0 11 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 IN X JOELL GRISEL 3174286865 12800 N MERIDIAN STREET STE 400 CARMEL IN 46032 BRIAN SHUTER EXECUTIVE VICE PRESIDENT 40.00 X 47349 0 0 KELLEY SHEISS PRESIDENT 10.00 X X 0 0 0 KEEGAN POE PRESIDENT-ELECT 10.00 X X 0 0 0 DAVID DIXON VICE PRESIDENT 10.00 X X 0 0 0 ANDREW STEWART TREASURER 10.00 X X 0 0 0 LINDSAY SANKEY PPROMOTION CHAIR 10.00 X X 0 0 0 JOE HORSTMAN MEMBERSHIP CHAIR 10.00 X X 0 0 0 JEFF SHERFIELD PAST PRESIDENT 2.00 X 0 0 0 DAVID VANDERBUR AREA 1 DIRECTOR 2.00 X 0 0 0 STEVE RITTER AREA 2 DIRECTOR 2.00 X 0 0 0 MICK DOUGLAS AREA 3 DIRECTOR 2.00 X 0 0 0 JD FAULK AREA 5 DIRECTOR 2.00 X 0 0 0 JD LOVE AREA 6 DIRECTOR 2.00 X 0 0 0 DAN CHESNUT AREA 7 DIRECTOR 2.00 X 0 0 0 DAVID HELMS AREA 8 DIRECTOR 2.00 X 0 0 0 ELLIE SENNETT AREA 9 DIRECTOR 2.00 X 0 0 0 BOB DRAGANI AREA 10 DIRECTOR 2.00 X 0 0 0 JIM HERR CONVENTION CHAIR 2.00 X 0 0 0 JOHN BLAKE HOOSIER BEEF CHAIR 2.00 X 0 0 0 ROB WEBSTER CATTLEMEN'S CLUB CHAIR 2.00 X 0 0 0 RICK DAVIS IJBCA CHAIR 2.00 X 0 0 0 GORDON LOWRY MARKETING REP 2.00 X 0 0 0 STEVE BEUTLER PROCESSING/DIST REP 2.00 X 0 0 0 ANDON BOOCHER SERVICE REP 2.00 X 0 0 0 ADAM TYLER EDUCATION REP 2.00 X 0 0 0 DR RON LEMENAGER PURDUE ANIMAL REP 2.00 X 0 0 0 JEFF CARTER DAIRY PRODUCERS REP 2.00 X 0 0 0 TREVOR CRAIG FARM BUREAU REP 2.00 X 0 0 0 BRAYDIN HIPLE VEAL DIRECTOR 2.00 X 0 0 0 DONNIE LAWSON NCBA DIRECTOR 2.00 X 0 0 0 CHAD LANUM NCBA DIRECTOR 2.00 X 0 0 0 ED HILDENBRAND CBB DIRECTOR 2.00 X 0 0 0 JOE HORSTMAN FEDERATION DIRECTOR 2.00 X 0 0 0 47349 0 0 0 0 0 0 0 68256 7950 76206 CATTLEMAN'S CLUB/FOOD 110000 380312 380312 HOOSIER BEEF CONGRESS 110000 303073 303073 CHECKOFF ASSESSMENT 110000 277621 277621 INDUSTRY ADVERTISING 110000 60806 60806 POINTS PROGRAM 110000 21848 21848 29427 29427 1073087 45 45 0 7950 0 0 3945 1888 2057 2057 MISCELLANEOUS 900099 1599 1599 1599 1152994 1015937 60806 45 68737 110005 2342 6005 14006 36750 3230 8305 5380 5877 49438 131239 11570 3409 9483 CATTLEMEN'S CLUB 270696 HOOSIER BEEF CONGRESS 230266 CONSUMER AND INDUSTRY E 63404 POINTS PROGRAM 29510 23527 1083179 701817 783876 51311 27148 31984 27298 83433 80356 3355 3077 59666 23461 848133 864860 64918 56535 16001 51739 62031 24407 142950 132681 X 566108 486790 139075 245389 705183 732179 848133 864860 69815 -42819 0 X X 0 1 X 1 0 1 0 0 83433 80356 3077 3077 OPERATING LEASE LIABILITY 24407 24407 X 1154882 1888 1888 1152994 0 1152994 1085067 1888 1888 1083179 0 1083179 PART X, LINE 2: THE ORGANIZATION RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION; HOWEVER, THE ORGANIZATION WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEARS ENDED MARCH 31, 2024 AND 2023, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE ORGANIZATION TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. MANAGEMENT OF THE ORGANIZATION EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER MARCH 31, 2020 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,888. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,888. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS VOTING MEMBERS THAT PAY MEMBERSHIP DUES. FORM 990, PART VI, SECTION A, LINE 7A THE ELECTED BEEF BOARD OF DIRECTORS MEMBERS SHALL BE THE PRESIDENT-ELECT, VICE PRESIDENT AND TREASURER. THESE POSITIONS SHALL BE NOMINATED BY THE NOMINATING COMMITTEE, OR BY MEMBERS FROM THE FLOOR AT THE ANNUAL MEETING. A MAJORITY VOTE OF THOSE PRESENT AND VOTING SHALL BE NECESSARY IN ORDER TO ELECT ANY PERSON AS A MEMBER OF THE BEEF BOARD OF DIRECTORS. IN THE CASE OF AREA DIRECTORS, THEY SHALL BE NOMINATED AND ELECTED BY PRODUCERS FROM THEIR RESPECTIVE AREAS AT THE ANNUAL AREA MEETING. FORM 990, PART VI, SECTION A, LINE 7B ALL POLICY RESOLUTIONS, WHETHER ORIGINATING FROM ASSOCIATION WORKING GROUPS, COMMITTEES, THE BEEF BOARD OF DIRECTORS, OR FROM INDIVIDUAL MEMBERS SHALL BE ADDRESSED BY MEMBERS ATTENDING THE POLICY ADOPTION FORUM HELD PRIOR TO THE IBCA MEETING. IF ANY RESOLUTION SO INTRODUCED SHALL FAIL TO BE REPORTED AT THE POLICY ADOPTION FORUM, THE MEMBERSHIP AT THE ANNUAL BUSINESS MEETING MAY ALLOW, BY A MAJORITY VOTE, I RE-INTRODUCTION, AND IT MAY BE ADOPTED BY A MAJORITY VOTE OF THE MEMBE ESENT AND VOTING. FORM 990, PART VI, SECTION B, LINE 11B CURRENTLY, THE IBCA EXECUTIVE COMMITTEE REVIEWS THE FORM 990 PRIOR TO FILING. THE FULL GOVERNING BODY DOES NOT RECEIVE A COPY OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES POTENTIAL CONFLICTS OF INTEREST WHICH ARE DISCUSSED AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT AND EXECUTIVE COMMITTEE CONDUCT AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE VICE PRESIDENT PRIOR TO THE ANNUAL CONVENTION EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS THAT ARE REQUIRED TO BE MADE AVAILABLE ARE DONE SO UPON REQUEST. IBCA PROVIDES ANY UPDATED GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AT THE ANNUAL BUSINESS MEETING OF THE ASSOCIATION, AND THEY ALSO ARE MADE AVAILABLE ON AT LEAST A QUARTERLY BASIS, IF NOT MORE OFTEN, TO THE IBCA BOARD OF DIRECTORS. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.