2026-01-16T16:45:51-06:00 2025-09-30 810386935 SUMMERS MCNEA & CO PC 15 AVANTA WAY SUITE 1 BILLINGS MT 59102 990 2024-10-01 810388133 MONTANA BEEF COUNCIL MONT 4066563336 PO BOX 80865 BILLINGS MT 59108 ANDY KELLOM PRESIDENT 4066563336 2026-01-16 1 0 BRIAN F VAN STEELAND P00481262 4066522320 2024 2025-03-06 01:10:19Z ANDY KELLOM PO BOX 80865 BILLINGS MT 59108 1701699 0 X MONTANABEEFCOUNCIL.ORG X 1957 MT TO UNIFY ALL SEGMENTS OF THE MONTANA LIVESTOCK INDUSTRY. 12 12 5 0 0 0 0 0 1622511 1649930 101764 51769 0 0 1724275 1701699 0 0 0 0 378482 376323 0 0 0 1454342 1518305 1832824 1894628 -108549 -192929 1931365 1787465 288 289 1931077 1787176 X THE MONTANA BEEF COUNCIL IS ORGANIZED TO ENHANCE PROFIT OPPORTUNITIES FOR MONTANA CATTLE AND BEEF PRODUCERS BY INCREASING DEMAND FOR BEEF AND BEEF PRODUCTS. 0 0 AS A QUALIFIED STATE BEEF COUNCIL, THE MONTANA BEEF COUNCIL (MBC) COLLECTS ASSESSMENTS OF WHICH FUNDS ARE PASSED THROUGH TO THE STATE OF ORIGIN AND FIFTY CENTS IS REMITTED TO THE CATTLEMENS BEEF BOARD FOR CONDUCTING NATIONAL AND INTERNATIONAL CHECKOFF PROGRAMS AS ESTABLISHED BY THE BEEF PROMOTION AND RESEARCH ACT OF 1985 FOR THE PROMOTION OF THE BEEF INDUSTRY. THE CATTLEMENS BEEF BOARD IS RESPONSIBLE FOR OVERALL COLLECTION/COMPLIANCE; HOWEVER, EACH OF THE 44 QUALIFIED STATE BEEF COUNCILS (QSBC) IS RESPONSIBLE FOR COLLECTION OF THE $1-PER-HEAD CHECKOFF ASSESSMENT IN ITS RESPECTIVE STATE. MONTANA IS ONE OF THIRTEEN WESTERN STATES THAT USE BRAND INSPECTORS TO COLLECT OR HELP COLLECT THE CHECKOFF. INTERNATIONAL MARKETING-MBC INVESTS IN THE UNITED STATES MEAT EXPORT FEDERATION (USMEF), A CONTRACTOR TO THE BEEF CHECKOFF. USMEF CONDUCTS MARKET ACCESS AND MARKET DEVELOPMENT ACTIVITIES TO ENHANCE FOREIGN MARKETING AND EDUCATION IN 95 COUNTRIES IN THESE PRIMARY AREAS: TRADE SERVICING, PRODUCT PROMOTION & EDUCATION AND MARKET ACCESS. MBC SUPPORTED INTERNATIONAL MARKET DEVELOPMENT THROUGH A PARTNERSHIP WITH USMEF TO INCREASE DEMAND FOR U.S. BEEF IN JAPAN, A KEY EXPORT MARKET. PROGRAM ACTIVITIES FOCUSED ON RETAIL BUYER EDUCATION, IN-STORE PROMOTIONS, CONSUMER TASTINGS, DIGITAL MARKETING AND SWEEPSTAKES CAMPAIGNS CONDUCTED THROUGH NATION AND REGIONAL GROCERY CHAINS.DESPITE ECONOMIC CHALLENGES, INCLUDING CURRENCY DEPRECIATION AND HIGHER BEEF PRICES, THE PROGRAM MAINTAINED U.S. BEEF'S MARKET PRESENCE AND STRENGTHENED CONFIDENCE IN PRODUCT SAFETY, QUALITY, AND SUPPLY RELIABILITY. THE MAJORITY OF TARGETED IMPORTERS AND RETAILERS CONSISTENTLY FEATURED MULTIPLE U.S. BEEF CUTS, ADDED NEW ITEMS AND EXPANDED PROMOTIONAL ACTIVITY. RETAIL PROMOTIONS GENERATED MEASURABLE SALES GROWTH, INCLUDING NATIONWIDE CAMPAIGNS WITH MAJOR RETAILERS THAT RESULTED IN INCREASED VOLUME AND REVENUE COMPARED TO THE PRIOR YEAR. OVERALL, THE PROGRAM STRENGTHENED THE IMAGE OF U.S. BEEF, SUSTAINED CONSUMER DEMAND AND SUPPORTED LONG-TERM ACCESS FOR U.S. AND MONTANA BEEF PRODUCERS.A DIRECTOR OF THE MBC PARTICIPATED IN THE USMEF MARKET EXPO TO LEARN ABOUT THE MEAT CULTURE AND MERCHANDISING TECHNIQUES USED IN MEXICO. THE TRADE SHOW AND MOBILE GRILL ACADAMY OFFERS THE OPPORTUNITY TO BUILD RELATIONSHIPS AND TRUST IN THE IMAGE OF THE U.S. AND MONTANA BEEF INDUSTRY. DOMESTIC MARKETING-MBC SUPPORTS THE FEDERATION OF STATE BEEF COUNCILS FOR NATIONAL PROGRAMS WHICH PROMOTE THE MARKETING AND CONSUMPTION OF BEEF AND BEEF PRODUCTS. THE FEDERATION OF BEEF COUNCILS EXTENDS NATIONAL ASSETS WITH STATE SUPPORT OF CREATIVE MATERIALS AND NATIONALLY PRODUCED RADIO AND DIGITAL POSTS. THE FEDERATION ASSISTS IN CUSTOMIZING LOCAL CAMPAIGNS (DIGITAL, PRINT AND RADIO) WHEN APPROPRIATE FOR RETAIL, FOODSERVICE AND CONSUMER PROMOTIONS. MBC DESIGNATES AND SENDS FEDERATION REPRESENTATIVES AND STAFF TO NATIONAL COMMITTEE MEETINGS TO REPRESENT MONTANA. MBC SUPPORTS THE NORTHEAST BEEF PROMOTION INITIATIVE WHICH IS AN EDUCATIONAL AND PROMOTIONAL CAMPAIGN TO PROMOTE BEEF AS THE PREFERRED PROTEIN OF THE PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCIATION (PIIA). THREE CAMPAIGNS: BEEF BEST CONCESSION STAND CAMPAIGN, BEEF CROSS COUNTRY TAILGATE CAMPAIGN AND BEEF SPORTS NUTRITION BOOK CAMPAIGN. 72 BEEF FAMILY OF THE GAME PROMOTIONS WERE CARRIED OUT, 141,056 INDIVIDUALS WERE IN ATTENDANCE AT ALL CHAMPIONSHIP EVENTS TO VIEW AND HEAR THE BANNERS, MARKETING DISPLAYS, PA READS, SPOTS AIRED AND VIDEOS DISPLAYED. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 1 5 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MONTANA BEEF COUNCIL 4066563336 2795 ENTERPRISE STE 4 BILLINGS MT 59102 BRETT DAILEY EX-OFFICIO 2.00 X 0 0 0 TRENT STOLTZ DIRECTOR 1.00 X 0 0 0 JAKE CALLANTINE DIRECTOR 2.00 X 0 0 0 ANDREW TUSS DIRECTOR 1.00 X 0 0 0 DEBBIE ANDERSEN DIRECTOR 2.00 X 0 0 0 TRAVIS CHOAT VICE PRESIDENT 3.00 X X 0 0 0 KEN MORRIS DIRECTOR 1.00 X 0 0 0 ANDY KELLOM PRESIDENT 4.00 X X 0 0 0 WES JENSEN DIRECTOR 2.00 X 0 0 0 PAMELA BILYEU DIRECTOR 1.00 X 0 0 0 JUSTIN IVERSON DIRECTOR 2.00 X 0 0 0 CHARLIE HOLLENBECK DIRECTOR 1.00 X 0 0 0 COREY SCHULTZ DIRECTOR 1.00 X 0 0 0 CHALEY HARNEY EXECUTIVE DIRECTOR 40.00 X 92637 0 14824 SUSAN BROYLES BUSINESS MANAGER 24.00 X 47578 0 10624 140215 0 25448 0 0 0 0 0 GROSS ASSESSMENTS 900099 1649930 1649930 1649930 51769 51769 1701699 1649930 0 51769 155868 210473 4574 2225 3183 10500 9870 208096 8225 24512 57101 18452 14961 2464 CATTLEMEN'S BEEF BOARD 825893 NATIONAL PROGRAM INVEST 226000 EDUCATION 53872 SUPPLIES & MATERIALS 17153 41206 1894628 23092 16271 542877 195772 57698 44378 98054 40080 72935 57974 1234763 1473070 1931365 1787465 288 289 288 289 X 1931077 1787176 1931077 1787176 1931365 1787465 -192929 49028 0 X X 0 1 X 1 0 4576 4576 0 93478 35504 57974 57974 X 913370 49028 49028 864342 837357 837357 1701699 1057065 -206 -206 1057271 837357 837357 1894628 PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE COUNCIL IS ALSO EXEMPT FROM STATE INCOME TAX. THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. FEDERAL RETURNS FOR THREE PRECEDING TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: ASSESSMENTS REMITTED TO CATTLEMEN'S BEEF BOARD 825,893. ASSESSMENTS REMITTED TO OTHER STATES 11,464. PART XII, LINE 2D - OTHER ADJUSTMENTS: LEASE EXPENSE BETWEEN RIGHT OF USE ASSET AMORT AND LEASE LIABLITY PER F/S -206. PART XII, LINE 4B - OTHER ADJUSTMENTS: ASSESSMENTS REMITTED TO CATTLEMEN'S BEEF BOARD 825,893. ASSESSMENTS REMITTED TO OTHER STATES 11,464. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP OF THE ORGANIZATION CONSISTS OF TWO MONTANA STOCKGROWER MEMBERS, AND ONE REPRESENTATIVE FROM EACH OF THE FOLLOWING: MONTANA CATTLEMEN'S ASSOCIATION, MONTANA CATTLEWOMEN, LIVESTOCK AUCTION MARKETS, CATTLE FEEDERS, MEAT PACKER/PROCESSOR, FARM BUREAU, FARMERS UNION, RETAILER, DAIRYMEN AND MONTANA ANGUS ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE GOVERNING BODY ARE APPOINTED OR ELECTED BY THE MEMBERSHIP ORGANIZATIONS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT THE FIRST MEETING FOLLOWING THE COMPLETION OF THE FORM 990. IT COULD BE PRESENTED BEFORE IT IS FILED, BUT THE SCHEDULED MEETING DATES USUALLY DO NOT ALLOW VIEWING BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS OUTLINED IN THE MBC POLICY & PROCEDURES MANUAL, UPDATED ANNUALLY. ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO COMPLETE THE "ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT FOR DIRECTORS" FORM. QUESTIONS AND CONCERNS ARE TO BE DIRECTED TO THE EXECUTIVE DIRECTOR OR THE CHAIRMAN OF THE BOARD OF DIRECTORS. AFFIDAVITS AND OTHER INFORMATION ARE REVIEWED AND THE EXECUTIVE DIRECTOR AND CHAIRMAN TAKE APPROPRIATE ACTION DEPENDING UPON THE SERIOUSNESS OF THE CONFLICT OF INTEREST, WHICH MAY INCLUDE MEETING WITH THE INDIVIDUAL, IMMEDIATE DISCHARGE OR ASKING THE INDIVIDUAL TO REMOVE HIMSELF FROM THE CONFLICT OF INTEREST SITUATION. THE PROCEDURE IS OUTLINED IN FULL DETAIL IN THE MBC POLICY AND PROCEDURES MANUAL. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR DOES RESEARCH ON SALARIES AND REPORTS TO THE BUDGET COMMITTEE MEMBERS ON KEY EMPLOYEE PERFORMANCE. THE BUDGET COMMITTEE THEN DECIDES ON A TOTAL SALARY PACKAGE FOR ALL EMPLOYEES IN A CLOSED SESSION. THE PACKAGE IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR A VOTE OF APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE INCLUDED IN THE POLICY AND PROCEDURES MANUAL WHICH IS AVAILABLE TO REVIEW PER REQUEST. THE ANNUAL REPORT WAS AVAILABLE ON THE MONTANA BEEF COUNCIL WEBSITE. COPIES OF THE ANNUAL REPORT WERE PRINTED IN PRODUCER ORGANIZATION PUBLICATIONS AS REQUESTED. IN ADDITION, COPIES OF THE MONTANA ANNUAL REPORT WERE INSERTED IN "THE DRIVE", THE CBB DRIVING DEMAND FOR BEEF PUBLICATION, FOR ADDRESSES IN MONTANA. ADDITIONAL COPIES WERE DISTRIBUTED THROUGH AUCTION MARKETS, COLLEGE CLASSROOM PRESENTATIONS AND USED AS OTHERWISE REQUESTED. FORM 990, PART XII, LINE 2C: NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE FISCAL YEAR.