Round Up Association FY2021 filing

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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.
$93K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
$93K
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
24 mo
of spending, in cash
Looks good: 23.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$525K
4% of total assets
Looks good: liabilities are 4% 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
$6.5M
+74% vs prior year
Spent
$5.6M
To programs
81%
Net assets
$12.7M
By yearFY2020–FY2024
Revenue
$6.5M
FY2021▲ +74%
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
$5.6M
FY2021▲ +71%
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
$12.7M
FY2021▲ +7%
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 FY2021 Form 990 (year ending October 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

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% · $4.6M 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

19 people listed on the 990; $93K 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
General Manager
$92,624Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President and Events
$0Pt VII · Sec A
Treasurer and Office
$0Pt VII · Sec A
Secretary and Sponsors
$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 · $4.6M · in their own filed words · FY2020
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.

$4.6Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$6.5M
Ln 12
Fees for servicesLn 2g$3.2M
Other incomeLn 4–11$2.9M
Gifts and grantsLn 1h$310K
Money outPt IX
$5.6M
Ln 25
Programscol B$4.6M
Managementcol C$1.0M
Owns and owesPt X
$12.7M
net assets · Ln 32
Cash and savingsLn 1–2$11.0M
Total assetsLn 16$13.2M
LiabilitiesLn 26$525K
PeoplePt VI, VII
19
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$310K
Government grantsLn 1e$269K
Noncash giftsLn 1g$30K
Fees for servicesLn 2g$3.2M
Investment incomeLn 3$125K
Other incomeLn 4–11$2.9M
Total revenueLn 12$6.5M
Assets in detailPt X, end of year
CashLn 1$8K
SavingsLn 2$11.0M
Cash and savings togetherLn 1–2$11.0M
Land, buildings, equipmentLn 10c$804K
Total assetsLn 16$13.2M
LiabilitiesLn 26$525K
Net assetsLn 32$12.7M
OperationsPt I, VI
EmployeesI 519
VolunteersI 660
Fiscal year endsHeaderOctober
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 FY21End FY21
Cash and savingsLn 1–2$10.4M$11.0M
Land, buildings, equipmentLn 10c$923K$804K
Total assetsLn 16$13.3M$13.2M
LiabilitiesLn 26$1.4M$525K
Net assetsLn 32$11.8M$12.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$396K$396K
Pay of current officers, directors and key staffLn 5$110K$27K$82K
Other salaries and wagesLn 7$428K$279K$149K
Pension plan contributionsLn 8$23K$16K$7K
Other employee benefitsLn 9$72K$45K$27K
Payroll taxesLn 10$53K$31K$22K
Legal feesLn 11b$25K$25K
Accounting feesLn 11c$52K$30K$22K
Other fees for servicesLn 11g$394K$371K$24K
Advertising and promotionLn 12$75K$74K$1K
Office expensesLn 13$503K$309K$194K
OccupancyLn 16$1.8M$1.6M$239K
TravelLn 17$67K$67K
Conferences, conventions and meetingsLn 19$29K$25K$5K
InterestLn 20$164$164
Depreciation, depletion and amortizationLn 22$165K$165K
Other expenses (24a–d)Ln 24$1.2M$1.1M$12K
All other expensesLn 24e$221K$192K$29K
Total functional expensesLn 25$5.6M$4.6M$1.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $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 Viewing $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 FY2021 990 (6 parts)
Part I · Summary $6,534,857 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $416,164$309,736
I-9 Program service revenuePrior year $66,506$3,157,813
I-10 Investment incomePrior year $199,734$125,145
I-11 Other revenuePrior year $3,063,034$2,942,163
I-12 Total revenuePrior year $3,745,438$6,534,857
I-13 Grants and similar amounts paidPrior year $448,983$396,325
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $795,476$685,334
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,036,936$4,532,927
I-18 Total expensesPrior year $3,281,395$5,614,586
I-19 Revenue less expensesPrior year $464,043$920,271
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 $6,534,857 across 10 lines filed
Lines not itemized here account for $710,853 of total revenue; see the IRS return.
VIII-1e Government grants$269,272
VIII-1f All other contributions, gifts and grants$40,464
VIII-1g Noncash contributions (included above)$30,100
VIII-1h Total contributions, gifts and grants$309,736
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,110,813$3,110,813
VIII-3 Investment incomeExcluded from tax $125,145$125,145
VIII-5 RoyaltiesExcluded from tax $2,378,505$2,378,505
VIII-6 Net rental income or lossExcluded from tax −$181,934−$181,934
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $69,749 · Unrelated business $11,990$81,739
VIII-12 Total revenueRelated to mission $3,891,415 · Unrelated business $11,990 · Excluded from tax $2,321,716$6,534,857
Part IX · Statement of functional expenses $5,614,586 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $396,325$396,325
IX-5 Pay of current officers, directors and key staffPrograms $27,386 · Management $82,159$109,545
IX-7 Other salaries and wagesPrograms $279,011 · Management $149,342$428,353
IX-8 Pension plan contributionsPrograms $15,693 · Management $6,857$22,550
IX-9 Other employee benefitsPrograms $44,861 · Management $27,365$72,226
IX-10 Payroll taxesPrograms $30,543 · Management $22,117$52,660
IX-11b Legal feesPrograms $24,539$24,539
IX-11c Accounting feesPrograms $30,205 · Management $21,873$52,078
IX-11g Other fees for servicesPrograms $370,525 · Management $23,651$394,176
IX-12 Advertising and promotionPrograms $73,936 · Management $1,030$74,966
IX-13 Office expensesPrograms $309,162 · Management $193,598$502,760
IX-16 OccupancyPrograms $1,606,356 · Management $239,287$1,845,643
IX-17 TravelManagement $66,811$66,811
IX-19 Conferences, conventions and meetingsPrograms $24,548 · Management $4,910$29,458
IX-20 InterestManagement $164$164
IX-22 Depreciation, depletion and amortizationManagement $164,811$164,811
IX-24 Other expenses (24a–d)Programs $1,144,409 · Management $12,076$1,156,485
IX-24e All other expensesPrograms $192,152 · Management $28,884$221,036
IX-25 Total functional expensesPrograms $4,569,651 · Management $1,044,935 · Fundraising $0$5,614,586
Part X · Balance sheet $13,195,105 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $56,390$7,629
X-2 Savings and temporary cash investmentsStart of year $10,384,965$11,011,392
X-4 Accounts receivableStart of year $998,372$641,783
X-8 Inventories for sale or useStart of year $578,138$534,368
X-9 Prepaid expenses and deferred chargesStart of year $317,822$196,123
X-10c Land, buildings and equipment, netStart of year $923,088$803,810
X-16 Total assetsStart of year $13,258,775$13,195,105
X-17 Accounts payable and accrued expensesStart of year $160,896$256,111
X-19 Deferred revenueStart of year $1,096,904$268,852
X-24 Unsecured notes and loans payableStart of year $169,272$0
X-26 Total liabilitiesStart of year $1,427,072$524,963
X-27 Net assets without donor restrictionsStart of year $11,831,703$12,670,142
X-32 Total net assets or fund balancesStart of year $11,831,703$12,670,142
X-33 Total liabilities and net assetsStart of year $13,258,775$13,195,105
Part XI · Reconciliation of net assets $12,670,142 net assets at year end
XI-1 Total revenue$6,534,857
XI-2 Total expenses$5,614,586
XI-3 Revenue less expenses$920,271
XI-4 Net assets at start of year$11,831,703
XI-5 Net unrealized gains (losses) on investments−$81,832
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$12,670,142

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

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