Round Up Association FY2022 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.
75¢ of each $1 spent went to programs.
$101K 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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FY2022 · 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
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$101K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
214 mo
of spending, in cash
Looks good: 214.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$429K
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
$757K
-87% vs prior year
Spent
$657K
To programs
75%
Net assets
$13.3M
By yearFY2020–FY2024
Revenue
$757K
FY2022▼ -87%
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
$657K
FY2022▼ -87%
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
$13.3M
FY2022▲ +1%
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 FY2022 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

75 cents of each dollar spent went to programs.

Program services 75% · $494K Management & general 25% · $163K

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; $101K paid to officers and key staff.

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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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 · $494K · in their 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

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 FY2022 990, line by line.

1The main four
Money inPt VIII
$757K
Ln 12
Other incomeLn 4–11$357K
Fees for servicesLn 2g$344K
Investment incomeLn 3$55K
Money outPt IX
$657K
Ln 25
Programscol B$494K
Managementcol C$163K
Owns and owesPt X
$13.3M
net assets · Ln 32
Cash and savingsLn 1–2$11.7M
Total assetsLn 16$13.7M
LiabilitiesLn 26$429K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$500
Noncash giftsLn 1g$500
Fees for servicesLn 2g$344K
Investment incomeLn 3$55K
Other incomeLn 4–11$357K
Total revenueLn 12$757K
Assets in detailPt X, end of year
CashLn 1$13K
SavingsLn 2$11.7M
Cash and savings togetherLn 1–2$11.7M
Land, buildings, equipmentLn 10c$689K
Total assetsLn 16$13.7M
LiabilitiesLn 26$429K
Net assetsLn 32$13.3M
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 FY22End FY22
Cash and savingsLn 1–2$11.1M$11.7M
Land, buildings, equipmentLn 10c$709K$689K
Total assetsLn 16$13.5M$13.7M
LiabilitiesLn 26$322K$429K
Net assetsLn 32$13.1M$13.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$250$250
Pay of current officers, directors and key staffLn 5$20K$5K$15K
Other salaries and wagesLn 7$96K$76K$20K
Pension plan contributionsLn 8$4K$3K$468
Other employee benefitsLn 9$9K$7K$2K
Payroll taxesLn 10$13K$9K$4K
Legal feesLn 11b$638$638
Accounting feesLn 11c$26K$18K$7K
Other fees for servicesLn 11g$19K$17K$1K
Advertising and promotionLn 12$14K$14K$195
Office expensesLn 13$124K$104K$21K
OccupancyLn 16$194K$149K$45K
TravelLn 17$25K$25K
Conferences, conventions and meetingsLn 19$15K$13K$3K
Depreciation, depletion and amortizationLn 22$20K$20K
Other expenses (24a–d)Ln 24$78K$77K$895
Total functional expensesLn 25$657K$494K$163K$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 $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 O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $756,661 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $51,859$500
I-9 Program service revenuePrior year $3,703,586$343,538
I-10 Investment incomePrior year $73,851$55,361
I-11 Other revenuePrior year $1,986,487$357,262
I-12 Total revenuePrior year $5,815,783$756,661
I-13 Grants and similar amounts paidPrior year $670,630$250
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $828,566$140,776
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,609,453$515,510
I-18 Total expensesPrior year $5,108,649$656,536
I-19 Revenue less expensesPrior year $707,134$100,125
Part VI · Governance 16 of 16 board members independent, 3 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
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 $756,661 across 9 lines filed
Lines not itemized here account for $57,894 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$500
VIII-1g Noncash contributions (included above)$500
VIII-1h Total contributions, gifts and grants$500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $343,538$343,538
VIII-3 Investment incomeExcluded from tax $55,361$55,361
VIII-5 RoyaltiesExcluded from tax $312,549$312,549
VIII-6 Net rental income or lossExcluded from tax −$15,566−$15,566
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,385$2,385
VIII-12 Total revenueRelated to mission $403,817 · Unrelated business $0 · Excluded from tax $352,344$756,661
Part IX · Statement of functional expenses $656,536 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $250$250
IX-5 Pay of current officers, directors and key staffPrograms $4,894 · Management $14,683$19,577
IX-7 Other salaries and wagesPrograms $76,296 · Management $19,626$95,922
IX-8 Pension plan contributionsPrograms $3,314 · Management $468$3,782
IX-9 Other employee benefitsPrograms $7,031 · Management $1,838$8,869
IX-10 Payroll taxesPrograms $9,019 · Management $3,607$12,626
IX-11b Legal feesPrograms $638$638
IX-11c Accounting feesPrograms $18,331 · Management $7,333$25,664
IX-11g Other fees for servicesPrograms $17,484 · Management $1,116$18,600
IX-12 Advertising and promotionPrograms $13,913 · Management $195$14,108
IX-13 Office expensesPrograms $103,668 · Management $20,646$124,314
IX-16 OccupancyPrograms $149,256 · Management $44,567$193,823
IX-17 TravelManagement $24,916$24,916
IX-19 Conferences, conventions and meetingsPrograms $12,842 · Management $2,569$15,411
IX-22 Depreciation, depletion and amortizationManagement $20,195$20,195
IX-24 Other expenses (24a–d)Programs $76,946 · Management $895$77,841
IX-25 Total functional expensesPrograms $493,882 · Management $162,654 · Fundraising $0$656,536
Part X · Balance sheet $13,739,051 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $131$13,103
X-2 Savings and temporary cash investmentsStart of year $11,109,889$11,708,345
X-4 Accounts receivableStart of year $719,896$430,383
X-8 Inventories for sale or useStart of year $829,218$893,706
X-9 Prepaid expenses and deferred chargesStart of year $98,263$4,627
X-10c Land, buildings and equipment, netStart of year $709,082$688,887
X-16 Total assetsStart of year $13,466,479$13,739,051
X-17 Accounts payable and accrued expensesStart of year $289,498$408,825
X-19 Deferred revenueStart of year $32,058$19,693
X-26 Total liabilitiesStart of year $321,556$428,518
X-27 Net assets without donor restrictionsStart of year $13,144,923$13,310,533
X-32 Total net assets or fund balancesStart of year $13,144,923$13,310,533
X-33 Total liabilities and net assetsStart of year $13,466,479$13,739,051
Part XI · Reconciliation of net assets $13,310,533 net assets at year end
XI-1 Total revenue$756,661
XI-2 Total expenses$656,536
XI-3 Revenue less expenses$100,125
XI-4 Net assets at start of year$13,144,923
XI-5 Net unrealized gains (losses) on investments$65,485
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$13,310,533

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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