AMERICAN BOER GOAT ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: AMERICAN BOER GOAT ASSOCIATION (EIN 75-2575202)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2024-07-25
IRS object ID: 202432079349301303
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-07-25T15:43:46-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	752138464	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	OLIVER RAINEY & WOJTEK LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2909 SHERWOOD WAY SUITE 300	AddressLine1Txt
City	SAN ANGELO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76901	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	752575202	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN BOER GOAT ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	3254862242	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4258 S JACKSON STREET	AddressLine1Txt
City	SAN ANGELO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76903	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KEVIN RICHMOND	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3254862242	PhoneNum
Signature	2024-07-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KEVIN	PersonFirstNm
Person Last	RICHMOND	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WILLIAM J TAYLOR CPA	PreparerPersonNm
PTIN	P01321346	PTIN
Phone	3259426713	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Principal Officer	KEVIN RICHMOND	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4258 S JACKSON STREET	AddressLine1Txt
City	SAN ANGELO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76903	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,532,334	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	ABGA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1993	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION'S MISSION IS TO RECORD, PROMOTE AND PROTECT THE AMERICAN BOER GOAT BREED. THE ORGANIZATION SERVES ITS MEMBERS BY CARRYING OUT PROGRAMS IN MARKETING, GENETIC IMPROVEMENT, COMMERCIAL PRODUCTION AND EDUCATION.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	22	TotalEmployeeCnt
Total Volunteers	92	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$79,066	PYContributionsGrantsAmt
CY Contributions Grants	$7,101	CYContributionsGrantsAmt
PY Program Service Revenue	$1,310,442	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,208,698	CYProgramServiceRevenueAmt
PY Investment Income	$20,291	PYInvestmentIncomeAmt
CY Investment Income	$16,862	CYInvestmentIncomeAmt
PY Other Revenue	$158,587	PYOtherRevenueAmt
CY Other Revenue	$208,613	CYOtherRevenueAmt
PY Total Revenue	$1,568,386	PYTotalRevenueAmt
CY Total Revenue	$1,441,274	CYTotalRevenueAmt
PY Grants And Similar Paid	$10,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$12,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$608,310	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$680,679	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,091,495	PYOtherExpensesAmt
CY Other Expenses	$783,705	CYOtherExpensesAmt
PY Total Expenses	$1,709,805	PYTotalExpensesAmt
CY Total Expenses	$1,476,384	CYTotalExpensesAmt
PY Revenues Less Expenses	-$141,419	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$35,110	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,557,562	TotalAssetsBOYAmt
Total Assets EOY	$2,387,537	TotalAssetsEOYAmt
Total Liabilities BOY	$509,378	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$399,602	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,048,184	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,987,935	NetAssetsOrFundBalancesEOYAmt
Mission	THE ORGANIZATION'S MISSION IS TO RECORD, PROMOTE AND PROTECT THE AMERICAN BOER GOAT BREED. THE ORGANIZATION SERVES ITS MEMBERS BY CARRYING OUT PROGRAMS IN MARKETING, GENETIC IMPROVEMENT, COMMERICAL PRODUCTION AND EDUCATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,188,306	ExpenseAmt
Grant	$12,000	GrantAmt
Revenue	$1,207,945	RevenueAmt
Desc	SERVED MEMBERSHIP BY PROMOTING THE BOER GOAT INDUSTRY THROUGH ADVERTISING, NATIONAL CONVENTION SHOW AND SALE. ADDITIONALLY, PROVIDED ANIMAL REGISTRY SERVICE TO MEMBERS.	Desc
Total Program Service Expenses	$1,188,306	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	37	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	22	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SAM KNOTT	PersonNm
Phone	3254862242	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4258 S JACKSON STREET	AddressLine1Txt
City	SAN ANGELO	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76903	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KIM MORGAN
PRESIDENT THRU 6/30/22	5.00	Yes (X)	Yes (X)	$0	$0	$0
KEN BATY
PRESIDENT AFTER 6/30/22	5.00	Yes (X)	Yes (X)	$0	$0	$0
TROY VEAL
DIRECTOR	5.00	Yes (X)		$0	$0	$0
DAVID CARWELL
DIRECTOR	5.00	Yes (X)		$0	$0	$0
KEVIN RICHMOND
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
LANE REIGEL
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
KATHRYN CARRUTH
EXECUTIVE DIRECTOR	40.00	Yes (X)	Yes (X)	$115,417	$0	$10,130
ROSALINDA VIZINA
DIRECTOR	5.00	Yes (X)		$0	$0	$0
LEAH MAERTENS
DIRECTOR	5.00	Yes (X)		$0	$0	$0
MIKE REIS
DIRECTOR	5.00	Yes (X)		$0	$0	$0
GAGE TAYLOR
DIRECTOR	5.00	Yes (X)		$0	$0	$0
SAM KNOTT
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
BJ CARBINO
DIRECTOR	5.00	Yes (X)		$0	$0	$0
AMY SCHARMER
DIRECTOR	5.00	Yes (X)		$0	$0	$0
CHUCK FITZWATER
DIRECTOR	5.00	Yes (X)		$0	$0	$0
JACOB TIPTON
DIRECTOR	5.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$115,417	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$10,130	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$7,101	AllOtherContributionsAmt
Total Contributions	$7,101	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ANIMAL REGISTRATION	110000	$463,132	$463,132
MEMBERSHIPS	110000	$429,932	$429,932
TRANSFER OF OWNERSHIP	110000	$142,562	$142,562
MEMBER SERVICE	110000	$85,160	$85,160
DNA EVALUATIONS	110000	$80,229	$80,229

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,683	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,683	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,208,698	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,727	TotalRevenueColumnAmt
Exclusion	$13,727	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$3,135	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$3,135	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,135	TotalRevenueColumnAmt
Exclusion	$3,135	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$259,673	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$91,060	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$168,613	TotalRevenueColumnAmt
Exclusion	$168,613	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
ADMIN SERVICES	900099	$20,000	$20,000
JUDGES CERTIFICATION	900099	$20,000	$20,000

Field	Value	IRS element (for citing)
Other Revenue Total	$40,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,441,274	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,208,698	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$225,475	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$12,000	TotalAmt
Program Services	$12,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$125,547	TotalAmt
Program Services	$62,774	ProgramServicesAmt
Management And General	$62,773	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$446,056	TotalAmt
Program Services	$388,351	ProgramServicesAmt
Management And General	$57,705	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$55,384	TotalAmt
Program Services	$43,711	ProgramServicesAmt
Management And General	$11,673	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$53,692	TotalAmt
Program Services	$42,375	ProgramServicesAmt
Management And General	$11,317	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$23,730	TotalAmt
Management And General	$23,730	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$26,860	TotalAmt
Management And General	$26,860	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,718	TotalAmt
Program Services	$5,718	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,721	TotalAmt
Program Services	$27,285	ProgramServicesAmt
Management And General	$1,436	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$57,490	TotalAmt
Program Services	$43,117	ProgramServicesAmt
Management And General	$14,373	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$36,801	TotalAmt
Program Services	$30,913	ProgramServicesAmt
Management And General	$5,888	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$132,874	TotalAmt
Program Services	$82,268	ProgramServicesAmt
Management And General	$50,606	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,923	TotalAmt
Management And General	$3,923	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$39,981	TotalAmt
Program Services	$33,584	ProgramServicesAmt
Management And General	$6,397	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
JUNIOR PROGRAM SUPPORT	$105,552	$105,250	$302
RENTALS	$75,663	$75,663
DNA TESTING	$64,568	$64,568
BANK AND CREDIT CARD FE	$43,853	$40,285	$3,568

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$137,971	TotalAmt
Program Services	$130,444	ProgramServicesAmt
Management And General	$7,527	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,476,384	TotalAmt
Program Services	$1,188,306	ProgramServicesAmt
Management And General	$288,078	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,036,759	BOYAmt
EOY	$1,423,112	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$479,424	BOYAmt
EOY	$250,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$30,554	BOYAmt
EOY	$53,441	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,487	BOYAmt
EOY	$18,906	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$941,687	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$299,609	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$682,059	BOYAmt
EOY	$642,078	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$320,279	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,557,562	BOYAmt
EOY	$2,387,537	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$165,524	BOYAmt
EOY	$107,944	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$169,710	BOYAmt
EOY	$118,030	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$174,144	BOYAmt
EOY	$173,628	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$509,378	BOYAmt
EOY	$399,602	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,002,169	BOYAmt
EOY	$1,975,046	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$46,015	BOYAmt
EOY	$12,889	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,048,184	BOYAmt
EOY	$1,987,935	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,557,562	BOYAmt
EOY	$2,387,537	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$35,110	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$25,139	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$50,815	OtherCostOrOtherBasisAmt
Book Value	$50,815	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$576,145	OtherCostOrOtherBasisAmt
Depreciation	$45,550	DepreciationAmt
Book Value	$530,595	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$235,167	OtherCostOrOtherBasisAmt
Depreciation	$219,902	DepreciationAmt
Book Value	$15,265	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$79,560	OtherCostOrOtherBasisAmt
Depreciation	$34,157	DepreciationAmt
Book Value	$45,403	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$642,078	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$1,507,195	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$25,139	NetUnrealizedGainsInvstAmt
Other Revenue	$91,060	OtherRevenueAmt
Revenue Not Reported	$65,921	RevenueNotReportedAmt
Revenue Subtotal	$1,441,274	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,441,274	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,567,444	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$91,060	OtherExpensesIncludedAmt
Expenses Not Reported	$91,060	ExpensesNotReportedAmt
Expenses Subtotal	$1,476,384	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,476,384	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	DIRECT EXPENSES RELATED TO FUNDRAISING 91,060.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	DIRECT EXPENSES RELATED TO FUNDRAISING 91,060.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	NATIONAL SHOW	Event1Nm
Gross Receipts Event1	$229,902	GrossReceiptsEvent1Amt
Gross Revenue Event1	$229,902	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$21,150	OtherDirectExpensesEvent1Amt
Event2	JUNIOR REGIONAL SHOW	Event2Nm
Gross Receipts Event2	$29,771	GrossReceiptsEvent2Amt
Gross Revenue Event2	$29,771	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$69,660	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$259,673	GrossReceiptsTotalAmt
Gross Revenue Total Events	$259,673	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$90,810	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$90,810	DirectExpenseSummaryEventsAmt
Net Income Summary	$168,863	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS	GrantTypeTxt
Recipient	12	RecipientCnt
Cash Grant	$12,000	CashGrantAmt
Valuation Method Used	FAIR MARKET VALUE	ValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION AWARDS SCHOLARSHIPS BASED ON ACHIEVEMENTS IN THE BOER GOAT INDUSTRY, THESE SCHOLARSHIPS ARE PAID DIRECTLY TO THE COLLEGE OF THE RECIPIENT'S CHOOSING UPON SUBMISSION OF A CLASS REGISTRATION REPORT FROM THE REGISTRAR'S OFFICE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 WILL BE REVIEWED IN DETAIL BY THE OPERATIONS MANAGER, THE BOARD PRESIDENT AND THE BOARD TREASURER PRIOR TO FILING WITH THE IRS. THE REMAINING BOARD OF DIRECTORS WILL BE PROVIDED WITH A COPY OF THE FORM 990 AFTER THE REVIEW AND FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	A CONFLICT OF INTEREST FORM IS REQUIRED TO BE FILLED OUT ANNUALLY AND REVIEWED BY THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19	GOVERING DOCUMENTS ARE AVAILABLE UPON REQUEST AND THROUGH THE ASSOCIATION'S WEBSITE.
FORM 990, PART IX, LINE 24E	PREMIUMS : PROGRAM SERVICE EXPENSES 30,179. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,179. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 23,607. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,607. MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 21,531. MANAGEMENT AND GENERAL EXPENSES 2,051. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,582. MEALS: PROGRAM SERVICE EXPENSES 21,727. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,727. JUDGES: PROGRAM SERVICE EXPENSES 20,027. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,027. MERCHANDISE: PROGRAM SERVICE EXPENSES 9,698. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,698. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 3,675. MANAGEMENT AND GENERAL EXPENSES 3,676. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,351. SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,800.
FORM 990, PART XII, LINE 2C:	THERE WERE NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.
FORM 990 - EXPLANATION OF AMENDED RETURN	THE ORGANIZATION RECEIVED A FINANCIAL STATEMENT AUDIT AFTER THE ORIGINAL RETURN WAS FILED. THEREFORE, THE RETURN IS BEING AMENDED TO REFLECT AUDITED BALANCES.