Nonprofit · EIN 46-0250402
AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION
Also known as AMERICAN HIGHLAND CATTLE ASSOC
Tax-exempt · BRIGHTON, CO 80601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $538,184 | $516,474 | $21,710 | $485,685 | $11,762 | $473,923 |
| May 31, 2024 | 990 | $484,572 | $465,378 | $19,194 | $452,797 | $439 | $452,358 |
| May 31, 2022 | 990 | $350,428 | $288,174 | $62,254 | $357,821 | $3,688 | $354,133 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $161,670
- Membership dues
- $161,670
- Program service revenue
- $387,414
- Investment income
- $2,339
- Net income from fundraising events
- -$13,239
- Other revenue
- -$13,239
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $75,256
- Other salaries and wages
- $104,160
- Salaries, compensation and benefits (total)
- $195,449
- Professional fundraising fees
- $0
- Legal fees
- $26,226
- Accounting fees
- $6,206
- Occupancy
- $11,850
- Depreciation
- $2,904
- Program services (functional)
- $355,468
- Management and general (functional)
- $161,006
Balance sheet and other
- Total assets, start of year
- $452,797
- Total assets, end of year
- $485,685
- Total liabilities, end of year
- $11,762
- Net assets, end of year
- $473,923
- Land, buildings and equipment
- $10,325
- Net assets without donor restrictions
- $473,923
- Gross unrelated business income
- -$13,239
- Gross receipts
- $659,503
- Employees
- 4
- Volunteers
- 100
- Year formed
- 1948
- State of legal domicile
- CO
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ginnah Moses | Operations Manager Key employee | 40 | $87,412 |
| John Chotkowski | Director Trustee or director | 1 | $0 |
| Collin Demuth | Director Trustee or director | 1 | $0 |
| Mark Johnson | Director Trustee or director | 1 | $0 |
| Carolyn Miller | Director Trustee or director | 1 | $0 |
| Jan Larson | Director Trustee or director | 1 | $0 |
| John McLaughlin | Director Trustee or director | 1 | $0 |
| Richard Muntz | Director Trustee or director | 1 | $0 |
| Dax West | Director Trustee or director | 1 | $0 |
| Andy Anderson | Director Trustee or director | 1 | $0 |
| Kristin Carmack | Director Trustee or director | 0 | $0 |
| Matt Cross | Director Trustee or director | 0 | $0 |
| Ginny Green | Director Trustee or director | 0 | $0 |
| Jennifer Lewis | Vice President Trustee or director, Officer | 1 | $0 |
| Tom McConnell | Secretary Trustee or director, Officer | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Ligo | Treasurer Trustee or director, Officer | 1 | $0 |
| Diane Clark | President Trustee or director, Officer | 1 | $0 |
990 for the year ended May 31, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ginnah Moses | Operations Manager Key employee | 40 | $79,523 |
| Jan Larson | Director Trustee or director | 1 | $0 |
| Paige Proctor | Director Trustee or director | 1 | $0 |
| John McLaughlin | Director Trustee or director | 1 | $0 |
| Dax West | Director Trustee or director | 1 | $0 |
| Diane Clark | Director Trustee or director | 1 | $0 |
| Richard Muntz | Director Trustee or director | 1 | $0 |
| Carolyn Miller | Director Trustee or director | 1 | $0 |
| Jennifer Lewis | Director Trustee or director | 1 | $0 |
| Mark Johnson | Director Trustee or director | 1 | $0 |
| Jim Lindauer | Director Trustee or director | 1 | $0 |
| John Chotkowski | Director Trustee or director | 1 | $0 |
| Collin Demuth | Director Trustee or director | 1 | $0 |
| John Ligo | Treasurer Trustee or director, Officer | 1 | $0 |
| Tom McConnell | Secretary Trustee or director, Officer | 1 | $0 |
| Pat White | Vice President Trustee or director, Officer | 1 | $0 |
| Josh Krenz | President Trustee or director, Officer | 1 | $0 |
990 for the year ended May 31, 2022: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ginnah Moses | Operations Manager Key employee | 40 | $55,643 |
| Tom McConnell | Director Trustee or director | 1 | $0 |
| Jim Lindauer | Director Trustee or director | 1 | $0 |
| Jennifer Lewis | Director Trustee or director | 1 | $0 |
| Carolyn Miller | Director Trustee or director | 1 | $0 |
| Emily Young-Hopson | Director Trustee or director | 1 | $0 |
| Pat White | Director Trustee or director | 1 | $0 |
| Paige Proctor | Director Trustee or director | 1 | $0 |
| Josh Krenz | Director Trustee or director | 1 | $0 |
| John Chotkowski | Director Trustee or director | 1 | $0 |
| Heather Bailey | Director Trustee or director | 1 | $0 |
| Mark Johnson | Director Trustee or director | 1 | $0 |
| Collin Demuth | Director Trustee or director | 1 | $0 |
| Mark Schulz | Vice President Officer | 1 | $0 |
| Kevin Oppermann | President Officer | 1 | $0 |
| Steve Palosaari | Treasurer Officer | 1 | $0 |
| John Ligo | Secretary Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 22 S 4TH AVE, BRIGHTON, CO 80601-2041
- In care of
- % JOHN LIGO
- Signed the 990
- JOHN LIGO, Treasurer
- Phone
- (303) 659-2399
- Website
- highlandcattleusa.org
- Return prepared by
- Rick L Sponaugle CPA LLC
Mission
Improve and promote the American Highland Cattle Breed.
Program accomplishments
- Provide education, information, promotion and herd improvement through newsletters, conventions, cattle registration and tracking, membership and research. The Organization serves over 2200 members and publishes four magazines per year. It also hosts a convention, a national show and sale, and distributes various informational and promotional materials. Tracking of herd genetics is being accomplished through the Organizations registration and transfer records since 1948.Expenses $355,468 · revenue $387,414
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0250402
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1981
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $485,685
- Income (IRS master file)
- $659,503
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $538,184 | $516,474 | $485,685 | XML |
| 990 | May 2024 | $484,572 | $465,378 | $452,797 | XML |
| 990 | May 2023 | $465,986 | $386,955 | $444,493 | IRS |
| 990 | May 2022 | $350,428 | $288,174 | $357,821 | XML |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-0250402).
Questions about AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION
- What is the EIN of AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION?
- The employer identification number (EIN) of AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION is 46-0250402.
- Is AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1981.
- Are donations to AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who are the officers and directors of AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION?
- The 990 for the year ended May 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $87,412 (Ginnah Moses, Operations Manager).
- How much revenue does AMERICAN SCOTCH HIGHLAND BREEDERS ASSOCIATION have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $538,184, expenses of $516,474 and total assets of $485,685 at year end.
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