American Simmental Association FY2021 filing

Not tax-deductible

Bozeman, MT501(c)(5)Since 1968Mutual / membership EIN 81-0422884Revenue $6.3M in FY2021

On file with the IRS1 Genetics Way, 59718-4504 · Bozeman, MTTax-exempt since May 1970

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

To promote and register the Simmental and simbrah breed of cattle.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
61¢ of each $1 spent went to programs.
$295K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.4M a year · 19% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
61%
of spending
Worth a look: 61% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$295K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Plus $14.0M in investments, Pt X · Ln 11–13
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $17K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$650K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.3M
-35% vs prior year
Spent
$5.3M
To programs
61%
Net assets
$19.4M
By yearFY2020–FY2025
Revenue
$6.3M
FY2021▼ -35%
Tap a bar for its year
Revenue by fiscal year
FY2020$9.7M
FY2021$6.3M
FY2022$6.6M
FY2023$6.4M
FY2024$7.0M
FY2025$7.8M
Expenses
$5.3M
FY2021▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.1M
FY2021$5.3M
FY2022$5.7M
FY2023$6.0M
FY2024$6.2M
FY2025$7.2M
Net assets
$19.4M
FY2021▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2020$16.6M
FY2021$19.4M
FY2022$17.7M
FY2023$18.9M
FY2024$20.7M
FY2025$22.1M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1970.

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

Where the money goes

61 cents of each dollar spent went to programs.

Program services 61% · $3.3M Management & general 39% · $2.1M

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

Something off? Claim to add context

Who runs it and what they're paid

19 people listed on the 990; $295K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$181,090Pt VII · Sec A
$100,297Pt VII · Sec A
$13,115Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Wade Schafer PHD$265,368$254,536$234,686$210,343$181,090$169,951
Linda Kesler$137,243$124,211$124,735$107,723$100,297—
David Kemp$109,840$102,254————
A Lucas Bowman$107,286$100,729————
Ryan J Boldt$101,110—————
Linda Kessler—————$97,903
Steve McGuire————$13,115$93,475

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 American Simmental Association executive salaries →

On this list? Claim this org

Something off? Claim to add context

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 15aYes

Programs and updates

Promotes and registers Simmental and Simbrah cattle breeds.

Questions for American Simmental Association

Tap to ask. American Simmental Association sees how many people are interested.

Your first name shows with your question. American Simmental Association answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $3.3M · in their own filed words · FY2020
01

Simmental and simbrah registrations, transfers, calculations, & other programs

$3.3Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$17K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$6.3M
Ln 12
Fees for servicesLn 2g$5.9M
Investment incomeLn 3$423K
Other incomeLn 4–11$9K
Money outPt IX
$5.3M
Ln 25
Programscol B$3.3M
Managementcol C$2.1M
Owns and owesPt X
$19.4M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$20.1M
LiabilitiesLn 26$650K
PeoplePt VI, VII
19
listed · VII A
PaidVII A3
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$5.9M
Investment incomeLn 3$423K
Other incomeLn 4–11$9K
Gains on assetsLn 7$0
Total revenueLn 12$6.3M
Assets in detailPt X, end of year
CashLn 1$2.2M
SavingsLn 2$0
Cash and savings togetherLn 1–2$2.2M
InvestmentsLn 11–13$14.0M
Land, buildings, equipmentLn 10c$2.7M
Other assetsLn 15$347K
Total assetsLn 16$20.1M
LiabilitiesLn 26$650K
Net assetsLn 32$19.4M
OperationsPt I, VI
EmployeesI 550
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$4.5M$2.2M
InvestmentsLn 11–13$8.7M$14.0M
Land, buildings, equipmentLn 10c$2.8M$2.7M
Total assetsLn 16$17.3M$20.1M
LiabilitiesLn 26$691K$650K
Net assetsLn 32$16.6M$19.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$371K$139K$232K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.2M$464K$776K
Pension plan contributionsLn 8$69K$26K$43K
Other employee benefitsLn 9$267K$100K$167K
Payroll taxesLn 10$124K$46K$78K
Management feesLn 11a$0
Legal feesLn 11b$19K$16K$3K
Accounting feesLn 11c$28K$23K$5K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$262K$216K$46K
Advertising and promotionLn 12$716K$566K$150K
Office expensesLn 13$86K$86K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$485K$485K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$261K$261K
InsuranceLn 23$47K$47K
Other expenses (24a–d)Ln 24$1.4M$1.2M$175K
All other expensesLn 24e−$10K−$23K$13K
Total functional expensesLn 25$5.3M$3.3M$2.1M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $7.8M$7.2M$570K$22.1M 990 PDF
FY2024 $7.0M$6.2M$754K$20.7M 990 PDF
FY2023 $6.4M$6.0M$448K$18.9M 990 PDF
FY2022 $6.6M$5.7M$861K$17.7M 990 PDF
FY2021 Viewing $6.3M$5.3M$984K$19.4M 990 PDF
FY2020 $9.7M$5.1M$4.6M$16.6M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $6,330,121 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $5,113,081$5,898,340
I-10 Investment incomePrior year $4,538,189$422,851
I-11 Other revenuePrior year $16,075$8,930
I-12 Total revenuePrior year $9,667,345$6,330,121
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,144,997$2,070,723
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,957,321$3,274,977
I-18 Total expensesPrior year $5,102,318$5,345,700
I-19 Revenue less expensesPrior year $4,565,027$984,421
Part VI · Governance 16 of 16 board members independent, 1 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,330,121 across 8 lines filed
Lines not itemized here account for $441,262 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,457,078$5,457,078
VIII-3 Investment incomeExcluded from tax $422,851$422,851
VIII-5 Royalties$0
VIII-6 Net rental income or lossUnrelated business $8,930$8,930
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $5,898,340 · Unrelated business $8,930 · Excluded from tax $422,851$6,330,121
Part IX · Statement of functional expenses $5,345,700 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $138,800 · Management $232,080$370,880
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $463,923 · Management $775,698$1,239,621
IX-8 Pension plan contributionsPrograms $25,959 · Management $43,404$69,363
IX-9 Other employee benefitsPrograms $99,808 · Management $166,882$266,690
IX-10 Payroll taxesPrograms $46,470 · Management $77,699$124,169
IX-11a Management fees$0
IX-11b Legal feesPrograms $15,560 · Management $3,312$18,872
IX-11c Accounting feesPrograms $22,838 · Management $4,862$27,700
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $215,690 · Management $45,917$261,607
IX-12 Advertising and promotionPrograms $566,157 · Management $150,000$716,157
IX-13 Office expensesManagement $86,360$86,360
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $484,608$484,608
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $261,224$261,224
IX-23 InsuranceManagement $47,092$47,092
IX-24 Other expenses (24a–d)Programs $1,207,116 · Management $174,671$1,381,787
IX-24e All other expensesPrograms −$23,142 · Management $12,712−$10,430
IX-25 Total functional expensesPrograms $3,263,787 · Management $2,081,913 · Fundraising $0$5,345,700
Part X · Balance sheet $20,083,951 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $4,543,180$2,238,561
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $732,521$698,650
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $157,997$84,136
X-10c Land, buildings and equipment, netStart of year $2,812,547$2,673,698
X-11 Publicly traded securitiesStart of year $8,683,124$14,042,373
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $383,791$346,533
X-16 Total assetsStart of year $17,313,160$20,083,951
X-17 Accounts payable and accrued expensesStart of year $177,303$546,065
X-25 Other liabilitiesStart of year $61,225$103,804
X-26 Total liabilitiesStart of year $690,817$649,869
X-27 Net assets without donor restrictionsStart of year $16,622,343$19,434,082
X-32 Total net assets or fund balancesStart of year $16,622,343$19,434,082
X-33 Total liabilities and net assetsStart of year $17,313,160$20,083,951
Part XI · Reconciliation of net assets $19,434,082 net assets at year end
XI-1 Total revenue$6,330,121
XI-2 Total expenses$5,345,700
XI-3 Revenue less expenses$984,421
XI-4 Net assets at start of year$16,622,343
XI-5 Net unrealized gains (losses) on investments$1,827,318
XI-10 Net assets at end of year$19,434,082

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.