For the advertising, promotion, and advancement of the beef Cattle industry in the Sandhills area

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
68¢ of each $1 spent went to programs.
Run by 15 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $25K a year · 8% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$13K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$213K
-33% vs prior year
Spent
$250K
To programs
68%
Net assets
$24K
By yearFY2020–FY2024
Revenue
$213K
FY2024▼ -33%
Tap a bar for its year
Revenue by fiscal year
FY2020$339K
FY2021$315K
FY2022$439K
FY2023$318K
FY2024$213K
Expenses
$250K
FY2024▼ -33%
Tap a bar for its year
Expenses by fiscal year
FY2020$333K
FY2021$324K
FY2022$470K
FY2023$371K
FY2024$250K
Net assets
$24K
FY2024▼ -61%
Tap a bar for its year
Net assets by fiscal year
FY2020$154K
FY2021$144K
FY2022$114K
FY2023$61K
FY2024$24K

From the FY2024 Form 990 (year ending October 2024) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $171K Management & general 20% · $49K Fundraising 12% · $30K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Di
$46,100Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kami Freeman$46,100$41,373$17,287——
Elysabeth Kierl———$45,092$42,864

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sandhills Cattle Assn executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes and advances the beef cattle industry in the Sandhills area.

Questions for Sandhills Cattle Assn

Tap to ask. Sandhills Cattle Assn sees how many people are interested.

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Provided by the organization

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3 programs · in their own filed words · FY2023
01

Promotion of the sandhills area beef cattle through an annual convention and scholarships awarded.

Pt IX · col B
02

Promotion of sandhills area beef cattle through advertising,newsletter publications and tours.

Pt IX · col B
03

Promotion of sanhills area beef cattle through a carcass contest held annually.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $6K · 2019–2019
Unitemized GrantFY2019$6,500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$213K
Ln 12
Fees for servicesLn 2g$161K
Gifts and grantsLn 1h$58K
Investment incomeLn 3$451
Money outPt IX
$250K
Ln 25
Programscol B$171K
Managementcol C$49K
Fundraisingcol D$30K
Owns and owesPt X
$24K
net assets · Ln 32
Cash and savingsLn 1–2$35K
Total assetsLn 16$37K
LiabilitiesLn 26$13K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$58K
Fees for servicesLn 2g$161K
Investment incomeLn 3$451
Total revenueLn 12$213K
Assets in detailPt X, end of year
SavingsLn 2$35K
Cash and savings togetherLn 1–2$35K
Total assetsLn 16$37K
LiabilitiesLn 26$13K
Net assetsLn 32$24K
OperationsPt I, VI
EmployeesI 51
VolunteersI 615
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$50K$35K
Total assetsLn 16$72K$37K
LiabilitiesLn 26$11K$13K
Net assetsLn 32$61K$24K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$23K$12K$12K
Other salaries and wagesLn 7$29K$15K$15K
Payroll taxesLn 10$7K$7K
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$3K$636$2K$806
Office expensesLn 13$37K$35K$2K$150
Information technologyLn 14$8K$8K
TravelLn 17$1K$514$464$496
Conferences, conventions and meetingsLn 19$4K$3K$1K
InterestLn 20$985$982$3
InsuranceLn 23$6K$120$5K
Other expenses (24a–d)Ln 24$92K$89K$2K
All other expensesLn 24e$10K$4K$5K$1K
Total functional expensesLn 25$250K$171K$49K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $213K$250K−$37K$24K 990 PDF
FY2023 $318K$371K−$53K$61K 990 PDF
FY2022 $439K$470K−$31K$114K 990 PDF
FY2021 $315K$324K−$10K$144K 990 PDF
FY2020 $339K$333K$6K$154K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $213,045 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $61,737$57,672
I-9 Program service revenuePrior year $242,758$161,367
I-10 Investment incomePrior year $438$451
I-11 Other revenuePrior year $13,347−$6,445
I-12 Total revenuePrior year $318,280$213,045
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $81,818$82,999
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $289,185$167,071
I-18 Total expensesPrior year $371,003$250,070
I-19 Revenue less expensesPrior year −$52,723−$37,025
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $213,045 across 8 lines filed
VIII-1b Membership dues$57,632
VIII-1f All other contributions, gifts and grants$40
VIII-1h Total contributions, gifts and grants$57,672
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $161,367$161,367
VIII-3 Investment incomeRelated to mission $451$451
VIII-8 Net income from fundraising events−$6,484
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $39$39
VIII-12 Total revenueRelated to mission $161,857$213,045
Part IX · Statement of functional expenses $250,070 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $23,050 · Management $11,525 · Fundraising $11,525$46,100
IX-7 Other salaries and wagesPrograms $14,742 · Fundraising $14,742$29,484
IX-10 Payroll taxesManagement $7,415$7,415
IX-11c Accounting feesManagement $4,725$4,725
IX-12 Advertising and promotionPrograms $636 · Management $1,873 · Fundraising $806$3,315
IX-13 Office expensesPrograms $34,808 · Management $1,755 · Fundraising $150$36,713
IX-14 Information technologyManagement $8,317$8,317
IX-17 TravelPrograms $514 · Management $464 · Fundraising $496$1,474
IX-19 Conferences, conventions and meetingsPrograms $3,061 · Fundraising $1,194$4,255
IX-20 InterestPrograms $982 · Management $3$985
IX-23 InsurancePrograms $120 · Management $5,406$5,526
IX-24 Other expenses (24a–d)Programs $89,188 · Management $2,485$91,673
IX-24e All other expensesPrograms $4,025 · Management $5,063 · Fundraising $1,000$10,088
IX-25 Total functional expensesPrograms $171,126 · Management $49,031 · Fundraising $29,913$250,070
Part X · Balance sheet $36,505 assets, 8 lines filed
X-2 Savings and temporary cash investmentsStart of year $49,984$35,014
X-4 Accounts receivableStart of year $8,396$1,491
X-16 Total assetsStart of year $72,333$36,505
X-17 Accounts payable and accrued expensesStart of year $10,723$6,435
X-25 Other liabilitiesStart of year $733$6,218
X-26 Total liabilitiesStart of year $11,456$12,653
X-32 Total net assets or fund balancesStart of year $60,877$23,852
X-33 Total liabilities and net assetsStart of year $72,333$36,505
Part XI · Reconciliation of net assets $23,852 net assets at year end
XI-1 Total revenue$213,045
XI-2 Total expenses$250,070
XI-3 Revenue less expenses−$37,025
XI-4 Net assets at start of year$60,877
XI-10 Net assets at end of year$23,852

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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