Nonprofit · EIN 88-0280854
NEVADA GAY RODEO ASSOCIATION NGRA
Tax-exempt · LAS VEGAS, NV 89193
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $115,386 | $115,429 | -$43 | $77,839 | – | $77,839 |
| December 31, 2024 | 990-EZ | $115,797 | $101,308 | $14,489 | $77,882 | – | $77,882 |
| December 31, 2023 | 990-EZ | $80,858 | $95,615 | -$14,757 | $63,016 | – | $63,016 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,461
- Membership dues
- $2,066
- Program service revenue
- $99,856
- Investment income
- $3
Expenses
- Grants and similar amounts paid
- $9,831
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,500
- Occupancy
- $1,526
- Printing, publications and postage
- $318
- Other expenses
- $102,254
- Program services (functional)
- $99,688
Balance sheet and other
- Total assets, start of year
- $77,882
- Total assets, end of year
- $77,839
- Total liabilities, end of year
- –
- Net assets, end of year
- $77,839
- Cash, savings and investments
- $77,839
- Gross receipts
- $115,386
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEWART BLACK | PRESIDENT | 5 | $0 |
| BRIAN SHIELDS | SECRETARY | 3 | $0 |
| DAVID HERING | TREASURER | 5 | $0 |
| DOUGLAS GRAFF | DIRECTOR | 1 | $0 |
| GUY PUGLISI | REGISTERED AGENT | 0.5 | $0 |
| JEFFREY NEAL | DIRECTOR | 0.5 | $0 |
| CHRISTOPHER AGUILAR | DIRECTOR | 0.5 | $0 |
| JASON BANALES | DIRECTOR | 0.5 | $0 |
| ROSEMARY TOMASULO-COMPOS | DIRECTOR | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEWART BLACK | PRESIDENT | 5 | $0 |
| BRIAN SHIELDS | SECRETARY | 3 | $0 |
| DAVID HERING | TREASURER | 5 | $0 |
| DOUGLAS GRAFF | DIRECTOR | 1 | $0 |
| GUY PUGLISI | REGISTERED AGENT | 0.5 | $0 |
| JEFFREY NEAL | DIRECTOR | 0.5 | $0 |
| PATRICK TERRY | DIRECTOR | 0.5 | $0 |
| CHRISTOPHER AGUILAR | DIRECTOR | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHY ALDAY | PRESIDENT | 5 | $0 |
| BRIAN SHIELDS | SECRETARY | 3 | $0 |
| DAVID HERING | TREASURER | 5 | $0 |
| STEWART BLACK | DIRECTOR | 1 | $0 |
| GUY PUGLISI | REGISTERED AGENT | 0.5 | $0 |
| JEFFREY NEAL | DIRECTOR | 0.5 | $0 |
| PATRICK TERRY | DIRECTOR | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 94983, LAS VEGAS, NV 89193-4983
- Mailing address (990-N for 2010)
- PO Box 96055, Las Vegas NV 89193
- Principal officer (990-N for 2010)
- Guy Puglisi, 6925 Willow Warbler St, North Las Vegas NV 89084
- Signed the 990-EZ
- DAVID HERING, TREASURER
- Phone
- (702) 615-6261
- Website
- www.ngra.com
- Return prepared by
- Brenda J Stout CPA
Mission
The Nevada Gay Rodeo Association (NGRA) is an all-volunteer social organization, dedicated to perserving the western lifestyle and producing gay rodeos, with a commitment to raise funds for charitable organizations with the community.
Program accomplishments
- BigHorn Rodeo - Traditional rodeo events in rough stock (such as bareback bronc riding andbull riding), speed, and roping cattle categories, as well as entertainment, dancing,vendors, and other activities. BigHorn Rodeo is one of the largest rodeos on the gay circuit.Expenses $90,350
- Community Support - The NGRA is committed to raising funds for charitable organizationsin the Southern Nevada community. This year grants were given to assist people with HIV-relatedchallenges, to support other community service organizations, and to support other sports organizations.Expenses $6,531 · grants $8,250
- Social Events - The NGRA holds social events throughout the year for those who enjoythe western lifestyle, such as an annual Royalty Pageant, Closet Ball, themed entertainment events, and support of the Las Vegas Gay Pride festival with a Country-Western Dance Tent.Expenses $2,807
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-0280854
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N19)
- Assets (IRS master file)
- $77,839
- Income (IRS master file)
- $115,386
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $115,386 | $115,429 | $77,839 | XML |
| 990-EZ | December 2024 | $115,797 | $101,308 | $77,882 | XML |
| 990-EZ | December 2023 | $80,858 | $95,615 | $63,016 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: Guy Puglisi | December 31, 2010 | ≤ $50,000 receipts | – | – | e-Postcard |
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 88-0280854).
Questions about NEVADA GAY RODEO ASSOCIATION NGRA
- What is the EIN of NEVADA GAY RODEO ASSOCIATION NGRA?
- The employer identification number (EIN) of NEVADA GAY RODEO ASSOCIATION NGRA is 88-0280854.
- Is NEVADA GAY RODEO ASSOCIATION NGRA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to NEVADA GAY RODEO ASSOCIATION NGRA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NEVADA GAY RODEO ASSOCIATION NGRA 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 NEVADA GAY RODEO ASSOCIATION NGRA 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 NEVADA GAY RODEO ASSOCIATION NGRA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of NEVADA GAY RODEO ASSOCIATION NGRA?
- The 990-N for 2010 names Guy Puglisi.
- Who are the officers and directors of NEVADA GAY RODEO ASSOCIATION NGRA?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does NEVADA GAY RODEO ASSOCIATION NGRA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $115,386, expenses of $115,429 and total assets of $77,839 at year end.
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