Round Up Association

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Prca sanctioned rodeo and exhibition of all frontier sports and pastimes in pendleton, or.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
81¢ of each $1 spent went to programs.
Run by 60 volunteers and 19 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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)(4)
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
5 of 5
filings with a surplus
Average surplus $962K a year · 16% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$109K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Plus $11.4M in investments, Pt X · Ln 11–13
Looks good: 7.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$482K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.9M
+9% vs prior year
Spent
$5.3M
To programs
81%
Net assets
$17.4M
By yearFY2020–FY2024
Revenue
$6.9M
FY2024▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.7M
FY2021$6.5M
FY2022$5.8M
FY2022$757K
FY2023$6.3M
FY2024$6.9M
Expenses
$5.3M
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.3M
FY2021$5.6M
FY2022$5.1M
FY2022$657K
FY2023$5.2M
FY2024$5.3M
Net assets
$17.4M
FY2024▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$11.8M
FY2021$12.7M
FY2022$13.1M
FY2022$13.3M
FY2023$15.3M
FY2024$17.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1935.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $4.3M Management & general 19% · $1.0M

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

18 people listed on the 990; $109K paid to officers and key staff.

Part VII, Section A · reportable compensation
General Manager
$109,356Pt VII · Sec A
Vice President (thru 11/2024)
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2022FY2021FY2020
Erika Patton$109,356$109,227$100,545$100,545$92,624$71,498

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.

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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 showcases rodeo and frontier sports and pastimes.

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Provided by the organization

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1 program · $4.3M · in their own filed words · FY2024
01

The activities of the association are to produce and conduct annual competition and exhibition of all frontier sports and pastimes at pendleton, oregon and any and all other exhibitions, amusements, and entertainment of every kind and character, whether in connection therewith or otherwise, at any point in the state of oregon.

$4.3Mprogram expense

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 · 14 grants · $1.4M · 2019–2024
Farmers Ending HungerFY2024$35,000
Happy Canyon Foundation INCOR · FY2024$20,939
Farmers Ending HungerFY2023$30,000
Pendleton Round-Up FoundationFY2020$356,600
Farmers Ending HungerFY2020$10,000
Happy Canyon Foundation INCOR · FY2020$10,000
Phs Culinary ArtsFY2020$5,000
Pendleton Round-Up FoundationFY2019$25,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$6.9M
Ln 12
Fees for servicesLn 2g$4.2M
Other incomeLn 4–11$2.1M
Investment incomeLn 3$595K
Money outPt IX
$5.3M
Ln 25
Programscol B$4.3M
Managementcol C$1.0M
Owns and owesPt X
$17.4M
net assets · Ln 32
Cash and savingsLn 1–2$3.4M
Total assetsLn 16$17.9M
LiabilitiesLn 26$482K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$72K
Noncash giftsLn 1g$38K
Fees for servicesLn 2g$4.2M
Investment incomeLn 3$595K
Other incomeLn 4–11$2.1M
Gains on assetsLn 7$292K
Total revenueLn 12$6.9M
Assets in detailPt X, end of year
CashLn 1$632K
SavingsLn 2$2.8M
Cash and savings togetherLn 1–2$3.4M
InvestmentsLn 11–13$11.4M
Land, buildings, equipmentLn 10c$1.7M
Total assetsLn 16$17.9M
LiabilitiesLn 26$482K
Net assetsLn 32$17.4M
OperationsPt I, VI
EmployeesI 519
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$3.4M$3.4M
InvestmentsLn 11–13$9.5M$11.4M
Land, buildings, equipmentLn 10c$1.3M$1.7M
Total assetsLn 16$15.8M$17.9M
LiabilitiesLn 26$503K$482K
Net assetsLn 32$15.3M$17.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$119K$119K
Pay of current officers, directors and key staffLn 5$142K$35K$106K
Other salaries and wagesLn 7$654K$418K$236K
Pension plan contributionsLn 8$31K$21K$10K
Other employee benefitsLn 9$73K$51K$23K
Payroll taxesLn 10$87K$50K$36K
Legal feesLn 11b$37K$37K
Accounting feesLn 11c$110K$64K$46K
Investment management feesLn 11f$56K$56K
Other fees for servicesLn 11g$549K$516K$33K
Advertising and promotionLn 12$75K$66K$9K
Office expensesLn 13$454K$263K$191K
OccupancyLn 16$549K$495K$55K
TravelLn 17$98K$98K
Conferences, conventions and meetingsLn 19$88K$83K$4K
Depreciation, depletion and amortizationLn 22$233K$206K$28K
InsuranceLn 23$132K$124K$8K
Other expenses (24a–d)Ln 24$1.8M$1.7M$81K
Total functional expensesLn 25$5.3M$4.3M$1.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $6.9M$5.3M$1.6M$17.4M 990 PDF
FY2023 $6.3M$5.2M$1.1M$15.3M 990 PDF
FY2022 $5.8M$5.1M$707K$13.1M 990 PDF
FY2021 $6.5M$5.6M$920K$12.7M 990 PDF
FY2020 $3.7M$3.3M$464K$11.8M 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 M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $6,914,747 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $65,145$72,094
I-9 Program service revenuePrior year $4,014,046$4,177,671
I-10 Investment incomePrior year $173,497$595,264
I-11 Other revenuePrior year $2,079,467$2,069,718
I-12 Total revenuePrior year $6,332,155$6,914,747
I-13 Grants and similar amounts paidPrior year $507,248$119,263
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $965,198$986,237
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,748,891$4,202,957
I-18 Total expensesPrior year $5,221,337$5,308,457
I-19 Revenue less expensesPrior year $1,110,818$1,606,290
Part VI · Governance 17 of 17 board members independent, 3 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $6,914,747 across 10 lines filed
Lines not itemized here account for $772,889 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$72,094
VIII-1g Noncash contributions (included above)$37,500
VIII-1h Total contributions, gifts and grants$72,094
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,117,671$4,117,671
VIII-3 Investment incomeExcluded from tax $303,248$303,248
VIII-5 RoyaltiesExcluded from tax $1,292,384$1,292,384
VIII-6 Net rental income or lossExcluded from tax −$82,255−$82,255
VIII-7 Net gain or loss on sales of assetsExcluded from tax $292,016$292,016
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $127,720 · Unrelated business $18,980$146,700
VIII-12 Total revenueRelated to mission $5,018,280 · Unrelated business $18,980 · Excluded from tax $1,805,393$6,914,747
Part IX · Statement of functional expenses $5,308,457 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $119,263$119,263
IX-5 Pay of current officers, directors and key staffPrograms $35,449 · Management $106,346$141,795
IX-7 Other salaries and wagesPrograms $417,794 · Management $235,935$653,729
IX-8 Pension plan contributionsPrograms $20,755 · Management $10,082$30,837
IX-9 Other employee benefitsPrograms $50,815 · Management $22,503$73,318
IX-10 Payroll taxesPrograms $50,492 · Management $36,066$86,558
IX-11b Legal feesPrograms $37,474$37,474
IX-11c Accounting feesPrograms $64,385 · Management $45,989$110,374
IX-11f Investment management feesManagement $55,911$55,911
IX-11g Other fees for servicesPrograms $515,792 · Management $32,923$548,715
IX-12 Advertising and promotionPrograms $65,975 · Management $8,677$74,652
IX-13 Office expensesPrograms $263,232 · Management $191,227$454,459
IX-16 OccupancyPrograms $494,565 · Management $54,927$549,492
IX-17 TravelManagement $97,927$97,927
IX-19 Conferences, conventions and meetingsPrograms $83,320 · Management $4,458$87,778
IX-22 Depreciation, depletion and amortizationPrograms $205,636 · Management $27,557$233,193
IX-23 InsurancePrograms $123,619 · Management $7,891$131,510
IX-24 Other expenses (24a–d)Programs $1,740,296 · Management $81,176$1,821,472
IX-25 Total functional expensesPrograms $4,288,862 · Management $1,019,595 · Fundraising $0$5,308,457
Part X · Balance sheet $17,901,853 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $960,398$632,260
X-2 Savings and temporary cash investmentsStart of year $2,409,524$2,803,671
X-4 Accounts receivableStart of year $472,020$404,455
X-8 Inventories for sale or useStart of year $928,948$811,394
X-9 Prepaid expenses and deferred chargesStart of year $186,218$177,375
X-10c Land, buildings and equipment, netStart of year $1,348,782$1,716,362
X-11 Publicly traded securitiesStart of year $9,527,498$11,356,336
X-16 Total assetsStart of year $15,833,388$17,901,853
X-17 Accounts payable and accrued expensesStart of year $332,707$298,339
X-19 Deferred revenueStart of year $170,626$183,406
X-26 Total liabilitiesStart of year $503,333$481,745
X-27 Net assets without donor restrictionsStart of year $15,330,055$17,420,108
X-32 Total net assets or fund balancesStart of year $15,330,055$17,420,108
X-33 Total liabilities and net assetsStart of year $15,833,388$17,901,853
Part XI · Reconciliation of net assets $17,420,108 net assets at year end
XI-1 Total revenue$6,914,747
XI-2 Total expenses$5,308,457
XI-3 Revenue less expenses$1,606,290
XI-4 Net assets at start of year$15,330,055
XI-5 Net unrealized gains (losses) on investments$483,763
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$17,420,108

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

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