Nonprofit · EIN 93-0376914
EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC
Tax-exempt · UNION, OR 97883
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $748,670 | $595,680 | $152,990 | $1,413,671 | $0 | $1,413,671 |
| September 30, 2024 | 990 | $620,935 | $655,696 | -$34,761 | $1,260,681 | $0 | $1,260,681 |
| September 30, 2023 | 990 | $1,369,447 | $1,243,095 | $126,352 | $1,295,442 | $0 | $1,295,442 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $107,800
- Program service revenue
- $519,806
- Investment income
- $18,146
- Net rental income
- $23,020
- Other revenue
- $102,918
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $7,714
- Travel
- $6,550
- Depreciation
- $33,970
- Program services (functional)
- $465,595
- Management and general (functional)
- $96,115
Balance sheet and other
- Total assets, start of year
- $1,260,681
- Total assets, end of year
- $1,413,671
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,413,671
- Land, buildings and equipment
- $795,526
- Net assets without donor restrictions
- $1,413,671
- Gross unrelated business income
- $18,146
- Gross receipts
- $748,670
- Employees
- 0
- Year formed
- 1950
- State of legal domicile
- OR
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HONOUR BOWEN | Director Trustee or director | 2 | $0 |
| CELENA HEFNER | Director Trustee or director | 2 | $0 |
| JOHN HEFNER | 1ST VP Trustee or director, Officer | 3 | $0 |
| CASSIE MILLER | President Trustee or director, Officer | 3 | $0 |
| JO ANN HEFNER | Secretary/Treas Trustee or director, Officer | 4 | $0 |
| DAVE GORDON | Director Trustee or director | 2 | $0 |
| KELLY TOWNE | Director Trustee or director | 2 | $0 |
| ODIN MILLER | Director Trustee or director | 2 | $0 |
| CHRIS BAKKER | 1ST VP Trustee or director, Officer | 3 | $0 |
| JD CANT | Director Trustee or director | 2 | $0 |
| ACE CLARK | 2ND VP Trustee or director | 2 | $0 |
| DEBRA HANSEN | Director Trustee or director | 2 | $0 |
| JOHN PETERSEN | Director Trustee or director | 2 | $0 |
| KARIE KELLEY | Director Trustee or director | 2 | $0 |
| KATELYN SMITH | Director Trustee or director | 2 | $0 |
10 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA CULVER | Director Trustee or director | 2 | $0 |
| PEGGY TITUS | Director Trustee or director | 0 | $0 |
| TRISTA LOREE | Director Trustee or director | 2 | $0 |
| ROBERT JOHNSTON | Director Trustee or director | 2 | $0 |
| ALISON DARCH | Director Trustee or director | 0 | $0 |
| DANIEL BOLEN | Director Trustee or director | 0 | $0 |
| KADEN TITUS | Director Trustee or director | 2 | $0 |
| KARI KOON | Director Trustee or director | 2 | $0 |
| WADE TITUS | Director Trustee or director | 2 | $0 |
| SCOTT LOREE | 3RD VP Trustee or director | 2 | $0 |
990 for the year ended September 30, 2024: 25 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HONOUR BOWEN | Director Trustee or director | 2 | $0 |
| CELENA HEFNER | Director Trustee or director | 2 | $0 |
| JOHN HEFNER | 1ST VP Trustee or director, Officer | 3 | $0 |
| CASSIE MILLER | President Trustee or director, Officer | 3 | $0 |
| JO ANN HEFNER | Secretary/Treas Trustee or director, Officer | 4 | $0 |
| DAVE GORDON | Director Trustee or director | 2 | $0 |
| KELLY TOWNE | Director Trustee or director | 2 | $0 |
| ODIN MILLER | Director Trustee or director | 2 | $0 |
| CHRIS BAKKER | 1ST VP Trustee or director, Officer | 3 | $0 |
| JD CANT | Director Trustee or director | 2 | $0 |
| ACE CLARK | 2ND VP Trustee or director | 2 | $0 |
| DEBRA HANSEN | Director Trustee or director | 2 | $0 |
| JOHN PETERSEN | Director Trustee or director | 2 | $0 |
| KARIE KELLEY | Director Trustee or director | 2 | $0 |
| KATELYN SMITH | Director Trustee or director | 2 | $0 |
| LISA CULVER | Director Trustee or director | 2 | $0 |
| PEGGY TITUS | Director Trustee or director | 0 | $0 |
| TRISTA LOREE | Director Trustee or director | 2 | $0 |
| ROBERT JOHNSTON | Director Trustee or director | 2 | $0 |
| ALISON DARCH | Director Trustee or director | 0 | $0 |
| DANIEL BOLEN | Director Trustee or director | 0 | $0 |
| KADEN TITUS | Director Trustee or director | 2 | $0 |
| KARI KOON | Director Trustee or director | 2 | $0 |
| WADE TITUS | Director Trustee or director | 2 | $0 |
| SCOTT LOREE | 3RD VP Trustee or director | 2 | $0 |
990 for the year ended September 30, 2023: 25 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HONOUR BOWEN | Director Trustee or director | 2 | $0 |
| CELENA HEFNER | Director Trustee or director | 2 | $0 |
| JOHN HEFNER | 1ST VP Trustee or director, Officer | 3 | $0 |
| CASSIE MILLER | President Trustee or director, Officer | 3 | $0 |
| JO ANN HEFNER | Secretary/Treas Trustee or director, Officer | 4 | $0 |
| DAVE GORDON | Director Trustee or director | 2 | $0 |
| KELLY TOWNE | Director Trustee or director | 2 | $0 |
| ODIN MILLER | Director Trustee or director | 2 | $0 |
| CHRIS BAKKER | 1ST VP Trustee or director, Officer | 3 | $0 |
| JD CANT | Director Trustee or director | 2 | $0 |
| ACE CLARK | 2ND VP Trustee or director | 2 | $0 |
| DEBRA HANSEN | Director Trustee or director | 2 | $0 |
| JOHN PETERSEN | Director Trustee or director | 2 | $0 |
| KARIE KELLEY | Director Trustee or director | 2 | $0 |
| KATELYN SMITH | Director Trustee or director | 2 | $0 |
| LISA CULVER | Director Trustee or director | 2 | $0 |
| PEGGY TITUS | Director Trustee or director | 0 | $0 |
| TRISTA LOREE | Director Trustee or director | 2 | $0 |
| ROBERT JOHNSTON | Director Trustee or director | 2 | $0 |
| ALISON DARCH | Director Trustee or director | 0 | $0 |
| DANIEL BOLEN | Director Trustee or director | 0 | $0 |
| KADEN TITUS | Director Trustee or director | 2 | $0 |
| KARI KOON | Director Trustee or director | 2 | $0 |
| WADE TITUS | Director Trustee or director | 2 | $0 |
| SCOTT LOREE | 3RD VP Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1052, UNION, OR 97883-1052
- Signed the 990
- JO ANN HEFNER, Secretary/Treas
- Return prepared by
- Connected Professional Accountants LLC
Mission
TO PROMOTE LIVESTOCK INDUSTRY, ENCOURAGE SUPERIOR QUALITY BREEDING, AND STIMULATE PUBLIC INTEREST.
Program accomplishments
- RODEO ACTIVITIES-ENCOURAGE ATTENDANCE AT THE STOCK SHOW AND A LARGE ATTENDANCE MEANS MORE FUNDS ARE AVAILABLE TO FUND THE ASSOCIATION'S EXEMPT STATUS
- CONCESSION STANDS-ENCOURAGE ATTENDANCE AT THE STOCK SHOW AND A LARGE ATTENDANCE MEANS MORE FUNDS ARE AVAILABLE TO FUND THE ASSOCIATION'S EXEMPT STATUS
- RACING & JOCKEY MOUNTS-ENCOURAGE ATTENDANCE AT THE STOCK SHOW AND A LARGE ATTENDANCE MEANS MORE FUNDS ARE AVAILABLE TO FUND THE ASSOCIATION'S EXEMPT STATUS
- LIVESTOCK ACCOMODATION SALE-LIVESTOCK SALES ALLOW 4-H AND FFA MEMBERS THE OPPORTUNITY TO MARKET THEIR SHOW ANIMALS-PROCEEDS GO DIRECTLY TO YOUTH INVOLVED
- MISCELLANEOUS- ALL OTHER MISCELLANEOUS MISSION/PROGRAM ACCOMPLISHMENTS
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 93-0376914
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1950
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,413,671
- Income (IRS master file)
- $748,670
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $748,670 | $595,680 | $1,413,671 | XML |
| 990 | September 2024 | $620,935 | $655,696 | $1,260,681 | XML |
| 990 | September 2023 | $1,369,447 | $1,243,095 | $1,295,442 | XML |
| 990 | September 2022 | $1,404,217 | $1,001,413 | $1,169,090 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 93-0376914).
Questions about EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC
- What is the EIN of EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC?
- The employer identification number (EIN) of EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC is 93-0376914.
- Is EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1950.
- Are donations to EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC 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 EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who are the officers and directors of EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC?
- The 990 for the year ended September 30, 2025 lists 25 people; 0 received compensation from the organization.
- How much revenue does EASTERN OREGON LIVESTOCK SHOW ASSOCIATION INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $748,670, expenses of $595,680 and total assets of $1,413,671 at year end.
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