Round Up Association EIN 93-0269331 Form 990 (PDF) Claim this org

Round Up Association FY2022 filing

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Promotes and showcases rodeo and frontier sports and pastimes. For fiscal year 2022 it reported $757K in revenue, $657K in expenses, and $13.3M in net assets.Pt I

Founded
1933
Type
Membership association · Nonprofit
Location
Pendleton, OR
Website
pendletonroundup.com
Filings
5 on file (2020–2022)
Revenue
$757KFY2022
Expenses
$657K
Net assets
$13.3M
People
18
Filings
5
Updates
0
More identity details & actions ⌄
EIN  93-0269331 Membership association Pendleton, OR Founded 1933
Form 990 (PDF)
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →
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Figures match the IRS filing checked 8/18/26 · see original: IRS
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Size
$1–10M
What they do
Promotes and showcases rodeo and frontier sports and pastimes.
Leadership
Erika Patton · General Manager · $101K
Money in and out
$757K revenue, $657K expenses
Bottom line
+13% operating surplus
Membership & operating revenue · FY2022
Total revenue
$757K
Pt VIII · Ln 12
Total expenses
$657K
Pt IX · Ln 25
Net assets
$13.3M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $100K
Where spending went · Part IX cols B–D
Program services $0.75 Management & general $0.25
Operating surplus
+13%
revenue over expenses
Earned revenue
45%
of revenue from program services & dues
Payroll share
21%
of spending is salaries & benefits

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Revenue
$757K
FY2022▼ -87%
Expenses
$657K
FY2022▼ -87%
Total assets
$13.7M
FY2022▲ +2%
Total liabilities
$429K
FY2022▲ +33%
Total revenue
$757K
Pt VIII · Ln 12
Total expenses
$657K
Pt IX · Ln 25
Net assets
$13.3M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$100K
Total assetsPt X · Ln 16$13.7M
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 316
Independent voting membersPt I · Ln 416

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CRound Up Association
EINHdr · item D93-0269331
Principal addressHdr · item CPendleton, OR
WebsiteHdr · item Jpendletonroundup.com
Year of formationHdr · item L1933
State of legal domicileHdr · item MOR
Exempt statusHdr · item I501(c)(4) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFAug 1935

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a16
Independent voting membersPt VI · Ln 1b16
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
General Manager
$100,545Pt VII · Sec A
Vice President (thru 12/22)
$0Pt VII · Sec A
Treasurer and Office
$0Pt VII · Sec A
Secretary and Sponsors
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director (thru 12/22)
$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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Mission & Programs · Part III

Where the work happens

1 program service account for $494K of program spending, described in the organization's own filed words · FY2022.
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.

$494Kprogram expense

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Statement of Revenue

Part VIII
Other revenue$357K · 47%
Program service revenue$344K · 45%
Investment income$55K · 7%
Other revenue47%$357K
Program service revenue45%$344K
Investment income7%$55K
Contributions & grants$500
Total revenueLn 12$757K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.25
Program services75%$494K
Management & general25%$163K
Total functional expensesLn 25$657K

Balance Sheet

Part X · end of year
CashLn 1$11.7M
Total assetsLn 16$13.7M
Total liabilitiesLn 26$429K
Total net assetsLn 32$13.3M
Months of cash on handcomputed214.2

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $11.7M · Operating expenses (Pt IX) $657K · Less non-cash grants $500 · Cash operating expenses/yr $656K
214.4 months
Where the money goes
Program services
Program services $494K · Total expenses $657K
75%
Management & General
Management & general $163K · Total expenses $657K
25%
Fundraising
Fundraising $0 · Total expenses $657K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $31K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $500 · Total revenue $757K
0.07%
Government reliance
Government grants — · Total revenue $757K
Earned-income share
Program service revenue $344K · Total revenue $757K
45%
Investment reliance
Investment income $55K · Total revenue $757K
+7%
Program self-sufficiency
Program service revenue $344K · Total expenses $657K
52%
Growth & trend
Revenue growth (YoY)
This year $757K · Prior year $5.8M
-87%
Net-asset trend (YoY)
End of year $13.3M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $757K · Expenses $657K
+13%
Liabilities-to-Assets
Total liabilities — · Total assets $13.7M
Net-asset ratio
Net assets $13.3M · Total assets $13.7M
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $13.7M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Erika Patton · Reported title GENERAL MANAGER · Highest reported compensation $101K · Total expenses $657K
15%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $141K · Total expenses $657K
21%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 75%
Overhead ratio 25%
Fundraising cost ratio 0%
Revenue growth -87%
Legal fee ratio 0.10%
Accounting fee ratio 4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$6.9M revenue · ⤓ 990 PDF
FY2023$6.3M revenue · ⤓ 990 PDF
FY2022$5.8M revenue · ⤓ 990 PDF
FY2021$6.5M revenue · ⤓ 990 PDF
FY2020$3.7M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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