Pike County Cattlemen's Association

Not tax-deductible

Troy, AL501(c)(5)Food & AgricultureEIN 72-1386575Revenue $52K in FY2024

On file with the IRSpikecountycattlemen.orgPo Box 1308, 36081-1308 · Troy, ALTax-exempt since Mar 2003

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The mission of the Association is to promote, develope and encourage the production of cattle and to advance the interests and welfare of cattlemen in the growing, feeding and marketing of cattle

36¢ of each $1 spent went to programs.
Run by 40 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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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
2 of 5
filings with a surplus
Average deficit $4K a year · 7% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
36%
of spending
Concern: 36% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
27
of 27 voting members
Looks good: 27 of 27 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$52K
-28% vs prior year
Spent
$46K
To programs
36%
Net assets
$12K
By yearFY2020–FY2024
Revenue
$52K
FY2024▼ -28%
Tap a bar for its year
Revenue by fiscal year
FY2020$53K
FY2021$51K
FY2022$73K
FY2023$72K
FY2024$52K
Expenses
$46K
FY2024▼ -37%
Tap a bar for its year
Expenses by fiscal year
FY2020$80K
FY2021$52K
FY2022$71K
FY2023$74K
FY2024$46K
Net assets
$12K
FY2024▲ +96%
Tap a bar for its year
Net assets by fiscal year
FY2020$6K
FY2021$6K
FY2022$8K
FY2023$6K
FY2024$12K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2003.

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

Where the money goes

36 cents of each dollar spent went to programs.

Program services 36% · $17K Management & general 7% · $3K Fundraising 58% · $27K

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

27 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Pike County Cattlemen's Association 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promote cattle production and advance cattlemen's interests in growing, feeding, and marketing.

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Provided by the organization

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3 programs · $17K · in their own filed words · FY2024
01

The association provides local support to members through educational materials, local expertise and state-wide assistance related to the raising and marketing of cattle. Examples include winter grazing and animal health seminars, extension service meetings, and county forestry meetings.

$13Kprogram expense
02

The association provides financial and volunteer support to the pike county cattlemen's foundation, inc., an affiliated 501(c)(3) organization that provides educational opportunities to local youth.

$4Kprogram expense
03

The association increases awareness and appreciation of the cattle industry at the local level through community events that emphasize local involvement in the cattle industry and its impact on the local economy. Examples include 4-h calf shows and invitational calf shows.

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 · 4 grants · $131K · 2020–2023

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$52K
Ln 12
Other incomeLn 4–11$40K
Gifts and grantsLn 1h$12K
Investment incomeLn 3$29
Money outPt IX
$46K
Ln 25
Programscol B$17K
Managementcol C$3K
Fundraisingcol D$27K
Owns and owesPt X
$12K
net assets · Ln 32
Cash and savingsLn 1–2$4K
Total assetsLn 16$12K
LiabilitiesLn 26$0
PeoplePt VI, VII
27
listed · VII A
PaidVII A0
Voting boardVI 1a27
IndependentVI 1b27
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Fundraising eventsLn 1c$1K
Investment incomeLn 3$29
Other incomeLn 4–11$40K
Total revenueLn 12$52K
Assets in detailPt X, end of year
SavingsLn 2$4K
Cash and savings togetherLn 1–2$4K
Total assetsLn 16$12K
LiabilitiesLn 26$0
Net assetsLn 32$12K
OperationsPt I, VI
EmployeesI 50
VolunteersI 640
Fiscal year endsHeaderDecember
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$6K$4K
Total assetsLn 16$6K$12K
LiabilitiesLn 26$0$0
Net assetsLn 32$6K$12K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$4K$4K
Benefits paid to or for membersLn 4$8K$8K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$15K$15K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$450$285$165
OccupancyLn 16$500$500
Conferences, conventions and meetingsLn 19$4K$4K$329
InsuranceLn 23$275$275
Other expenses (24a–d)Ln 24$6K$6K
Total functional expensesLn 25$46K$17K$3K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $52K$46K$6K$12K 990 PDF
FY2023 $72K$74K−$2K$6K 990 PDF
FY2022 $73K$71K$2K$8K 990 PDF
FY2021 $51K$52K−$272$6K 990 PDF
FY2020 $53K$80K−$27K$6K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $52,243 revenue, 12 lines filed
I-8 Contributions and grants$12,301
I-9 Program service revenuePrior year $12,135$0
I-10 Investment incomePrior year $53$29
I-11 Other revenuePrior year $60,086$39,913
I-12 Total revenuePrior year $72,274$52,243
I-13 Grants and similar amounts paidPrior year $30,188$4,000
I-14 Benefits paid to membersPrior year $7,992$8,293
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $35,691$34,197
I-18 Total expensesPrior year $73,871$46,490
I-19 Revenue less expensesPrior year −$1,597$5,753
Part VI · Governance 27 of 27 board members independent, 5 to look at
VI-1a Voting members of the governing body27
VI-1b Independent voting members27
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $52,243 across 6 lines filed
VIII-1b Membership dues$11,231
VIII-1c Fundraising events$1,070
VIII-1h Total contributions, gifts and grants$12,301
VIII-3 Investment incomeRelated to mission $29$29
VIII-8 Net income from fundraising events$39,913
VIII-12 Total revenueRelated to mission $29$52,243
Part IX · Statement of functional expenses $46,490 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $4,000$4,000
IX-4 Benefits paid to or for membersPrograms $8,293$8,293
IX-11c Accounting feesManagement $2,611$2,611
IX-11g Other fees for servicesFundraising $15,000$15,000
IX-12 Advertising and promotionFundraising $4,874$4,874
IX-13 Office expensesPrograms $285 · Management $165$450
IX-16 OccupancyFundraising $500$500
IX-19 Conferences, conventions and meetingsPrograms $3,989 · Fundraising $329$4,318
IX-23 InsuranceManagement $275$275
IX-24 Other expenses (24a–d)Fundraising $6,169$6,169
IX-25 Total functional expensesPrograms $16,567 · Management $3,051 · Fundraising $26,872$46,490
Part X · Balance sheet $11,777 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $6,023$4,376
X-4 Accounts receivable$7,401
X-16 Total assetsStart of year $6,024$11,777
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $6,024$11,777
X-32 Total net assets or fund balancesStart of year $6,024$11,777
X-33 Total liabilities and net assetsStart of year $6,024$11,777
Part XI · Reconciliation of net assets $11,777 net assets at year end
XI-1 Total revenue$52,243
XI-2 Total expenses$46,490
XI-3 Revenue less expenses$5,753
XI-4 Net assets at start of year$6,024
XI-10 Net assets at end of year$11,777

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

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