Nonprofit · EIN 82-0297706
IDAHO COWBOYS ASSOCIATION
Tax-exempt · EMMETT, ID 83617
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $368,621 | $416,540 | -$47,919 | $28,748 | $0 | $28,748 |
| December 31, 2024 | 990 | $594,630 | $519,571 | $75,059 | $76,667 | $0 | $76,667 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $372,601
- Membership dues
- $248,445
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- -$3,980
- Other revenue
- -$3,980
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $76,560
- Compensation of officers, directors and key employees
- $19,200
- Salaries, compensation and benefits (total)
- $19,200
- Professional fundraising fees
- $0
- Legal fees
- $2,444
- Program services (functional)
- $416,540
Balance sheet and other
- Total assets, start of year
- $76,667
- Total assets, end of year
- $28,748
- Total liabilities, end of year
- $0
- Net assets, end of year
- $28,748
- Gross receipts
- $372,601
- Employees
- 0
- Year formed
- 1948
- State of legal domicile
- ID
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAX PEARSON | PRESIDENT Officer | 0 | $0 |
| MATTHEW SHORT | VICE PRESIDENT Officer | 0 | $0 |
| THERESA PEARSON | SECRETARY Officer, Key employee | 0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAX PEARSON | PRESIDENT Officer | 0 | $0 |
| MATTHEW SHORT | VICE PRESIDENT Officer | 0 | $0 |
| THERESA PEARSON | SECRETARY Officer, Key employee | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 825, EMMETT, ID 83617-0825
- In care of
- % DAX PEARSON
- Mailing address (990-N for 2022)
- PO Box 3008, Nampa ID 83653
- Signed the 990
- DAX PEARSON, SECRETARY
- Phone
- (208) 870-4959
- Return prepared by
- G&S AccountingInc
Mission
THE IDAHO COWBOY ASSOCIATION WAS FORMED AND OPERATES TO PROMOTE THE SPORT OF RODEO IN THE STATE OF IDAHO IN ORDER TO FOSTER THE PHYSICAL AND EMOTIONAL DEVELOPMENT OF MEMBERS, COWBOYS, FAMILIES, AND COMMUNITIES.
Program accomplishments
- ICA HAS GROWN THE RODEOS IN EACH SURROUNDING AREA AND COUNTY WHICH BRINGS REVENUE TO TOWNS.WE ALSO HAVE DONATED WITH OUR CRISIS FUND TO PEOPLE IN NEED OF MEDICAL HELP, TRAGEDIES, OR OTHER CRISIS.Expenses $416,540
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 82-0297706
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1965
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $28,748
- Income (IRS master file)
- $372,601
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $368,621 | $416,540 | $28,748 | IRS |
| 990 | December 2024 | $594,630 | $519,571 | $76,667 | XML |
| 990-N for 2022 | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 82-0297706).
Questions about IDAHO COWBOYS ASSOCIATION
- What is the EIN of IDAHO COWBOYS ASSOCIATION?
- The employer identification number (EIN) of IDAHO COWBOYS ASSOCIATION is 82-0297706.
- Is IDAHO COWBOYS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1965.
- Are donations to IDAHO COWBOYS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does IDAHO COWBOYS 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 IDAHO COWBOYS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IDAHO COWBOYS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of IDAHO COWBOYS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does IDAHO COWBOYS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $368,621, expenses of $416,540 and total assets of $28,748 at year end.
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