2025-10-24T15:33:16-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2024-01-01 930269331 THE ROUND-UP ASSOCIATION ROUN 5412762553 PO BOX 609 PENDLETON OR 97801 ERIKA PATTON GENERAL MANAGER 5412762553 2025-10-17 1 0 EMINA O CRESSWELL P01217304 5097472600 2025-10-17 2024 2025-03-06 01:10:19Z THE PENDLETON ROUND-UP ASSOCIATION ERIKA PATTON PO BOX 609 PENDLETON OR 97801 11523258 0 X PENDLETONROUNDUP.COM X 1933 OR PRCA SANCTIONED RODEO AND EXHIBITION OF ALL FRONTIER SPORTS AND PASTIMES IN PENDLETON, OR. 17 17 25 1400 18980 0 65145 72094 4014046 4177671 173497 595264 2079467 2069718 6332155 6914747 507248 119263 0 0 965198 986237 0 0 0 3748891 4202957 5221337 5308457 1110818 1606290 15833388 17901853 503333 481745 15330055 17420108 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 4288862 119263 5018280 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. 4288862 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 1 197 0 1 25 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 X 17 17 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 TIAH DEGROFTT PRESIDENT 10.00 X X 0 0 0 TIM SMITH VICE PRESIDENT (THRU 11/2024) 5.00 X X 0 0 0 KEVIN JORDAN TREASURER 10.00 X X 0 0 0 STUART ROBERTS SECRETARY 5.00 X X 0 0 0 CASEY CURRIN DIRECTOR 5.00 X 0 0 0 COREY NEISTADT DIRECTOR 5.00 X 0 0 0 CURTIS BEEN DIRECTOR 5.00 X 0 0 0 HARPER JONES DIRECTOR 5.00 X 0 0 0 JASON GRAYBEAL DIRECTOR (THRU 11/2024) 5.00 X 0 0 0 JASON HILL DIRECTOR 5.00 X 0 0 0 JUSTIN TERRY DIRECTOR 5.00 X 0 0 0 KRISTIN SCHMIDTGALL DIRECTOR 5.00 X 0 0 0 NICK MICHAEL DIRECTOR 5.00 X 0 0 0 PAT REAY DIRECTOR 5.00 X 0 0 0 TANNER HAWKINS DIRECTOR 5.00 X 0 0 0 TIM O'HANLON DIRECTOR 5.00 X 0 0 0 TYLER BOWMAN DIRECTOR 5.00 X 0 0 0 ERIKA PATTON GENERAL MANAGER 25.00 X 109356 0 32439 109356 0 32439 1 0 0 0 0 72094 37500 72094 TICKET SALES 713990 2275195 2275195 CONCESSIONS/COMMISSIONS 713990 998866 998866 SPONSORSHIP 713990 539602 539602 PBR 541800 169008 169008 MEDIA RIGHTS 713990 135000 135000 60000 60000 4177671 303248 303248 1292384 1292384 140795 223050 -82255 -82255 -82255 3889478 3597462 292016 292016 292016 1500888 787999 712889 712889 REIMBURSEMENTS 713990 101504 101504 MISCELLANEOUS 713990 26216 26216 ADVERTISING 541800 18980 18980 146700 6914747 5018280 18980 1805393 X 119263 119263 141795 35449 106346 653729 417794 235935 30837 20755 10082 73318 50815 22503 86558 50492 36066 37474 37474 110374 64385 45989 55911 55911 548715 515792 32923 74652 65975 8677 454459 263232 191227 549492 494565 54927 97927 97927 87778 83320 4458 233193 205636 27557 131510 123619 7891 RODEO PURSES 633242 633242 MISCELLANEOUS 547896 466720 81176 LIVESTOCK & RODEO 380775 380775 FOOD EXPENSES 259559 259559 5308457 4288862 1019595 0 960398 632260 2409524 2803671 472020 404455 928948 811394 186218 177375 3007811 1291449 1348782 1716362 9527498 11356336 15833388 17901853 332707 298339 170626 183406 503333 481745 X 15330055 17420108 15330055 17420108 15833388 17901853 1606290 483763 0 X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1756550 496313 1260237 1251261 795136 456125 1716362 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME TAXES, UNDER INTERNAL REVENUE CODE SECTION 501(C)(4), AND FROM STATE EXCISE TAX UNDER OREGON REVISED STATUTES 317.080. THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX, EXCEPT FOR UNRELATED BUSINESS INCOME TAXES, UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND FROM STATE EXCISE TAX UNDER OREGON REVISED STATUTES 317.080. THE ASSOCIATION AND FOUNDATION RECOGNIZE 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 AND FOUNDATION RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN TAX EXPENSE. THE ASSOCIATION AND FOUNDATION FILE INFORMATIONAL TAX RETURNS WITH THE FEDERAL GOVERNMENT. THE ASSOCIATION ALSO FILES AN INCOME TAX RETURN WITH THE FEDERAL GOVERNMENT AND THE STATE OF OREGON. AS OF DECEMBER 31, 2024, AND 2023, THE ASSOCIATION AND FOUNDATION ARE NOT AWARE OF ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. 1 EASTERN OREGON MILITARY SUPPORT PO BOX 2727 GEARHART OR 97138 810756665 501(C)(3) 11400 0 TO SUPPORT MILITARY VETERANS, ACTIVE MILITARY, NATIONAL GUARD AND RESERVE AND FAMILIES OF THE AFOREMENTIONED. FARMERS ENDING HUNGER PO BOX 7361 SALEM OR 97303 911920075 501(C)(3) 35000 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 609 PENDLETON OR 97801 943101015 501(C)(3) 27500 0 GENERAL SUPPORT AND SCHOLARSHIPS HAPPY CANYON FOUNDATION INC PO BOX 609 PENDLETON OR 97801 936042747 501(C)(3) 20939 0 GENERAL SUPPORT AND SCHOLARSHIPS 4 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 $109,356 IN TAXABLE AND $32,439 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. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 515,792. MANAGEMENT AND GENERAL EXPENSES 32,923. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 548,715. PENDLETON ROUND-UP PROPERTIES LLC 1330 SW COURT AVE PENDLETON OR 97801 930269331 PROPERTY MANAGEMENT OR 1055 1055 PENDLETON ROUND-UP ASSOCIATION 115 START LLC 1330 SW COURT AVE PENDLETON OR 97801 883341677 INVESTMENT HOLDING COMPANY OR 240187 976907 PENDLETON ROUND-UP ASSOCIATION