2023-08-11T15:01:18-05:00 2022-09-30 366055558 GRANT THORNTON LLP 75 STATE STREET 13TH FLOOR BOSTON MA 02109 990 2021-10-01 840738973 NATIONAL CATTLEMEN'S BEEF ASSOCIATION NATI 3036940305 9110 E NICHOLS AVENUE 300 CENTENNIAL CO 801123425 DOUG EVANS CFO 3036940305 2023-08-11 1 DOUG EVANS 999009999 ERIN COUTURE P01390592 6177237900 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z COLIN WOODALL 9110 E NICHOLS AVENUE 300 CENTENNIAL CO 801123425 55904826 0 X WWW.NCBA.ORG X 1996 DE TO SERVE THE BEEF INDUSTRY BY IMPROVING THE BUSINESS CLIMATE AND GROWING GLOBAL BEEF DEMAND. 8 8 170 279 1230793 0 7311260 6460806 46257725 48164796 12233 82140 620997 571399 54202215 55279141 0 0 0 0 17474351 18414408 0 0 0 36452962 37035662 53927313 55450070 274902 -170929 34892254 34384552 12470973 12134200 22421281 22250352 TO SERVE THE CATTLE AND BEEF INDUSTRY BY IMPROVING THE BUSINESS CLIMATE, GROWING BEEF DEMAND, AND INCREASING THE WORLD'S ACCESS TO U.S. BEEF. 0 0 TO WORK TO INCREASE PROFIT OPPORTUNITIES FOR CATTLE AND BEEF PRODUCERS BY ENHANCING THE BUSINESS CLIMATE AND BUILDING CONSUMER DEMAND. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 234 0 1 170 1 1 1 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X DOUG EVANS 3036940305 9110 E NICHOLS AVE STE 300 CENTENNIAL CO 801123425 X DON SCHIEFELBEIN PRESIDENT 1.00 1.00 X X 0 0 0 TODD WILKINSON PRESIDENT ELECT 1.00 1.00 X X 0 0 0 MARK EISELE VICE PRESIDENT 1.00 1.00 X X 0 0 0 BUCK WEHRBEIN CHAIR POLICY 1.00 0.00 X X 0 0 0 GENE COPENHAVER VICE CHAIR POLICY 1.00 0.00 X X 0 0 0 BRAD HASTINGS CHAIR FEDERATION 1.00 0.00 X X 0 0 0 CLARK PRICE VICE CHAIR FEDERATION 1.00 0.00 X X 0 0 0 JOE GUILD TREASURER 1.00 1.00 X X 0 0 0 COLIN WOODALL CEO 39.00 1.00 X 436452 0 34883 DOUG EVANS CFO 39.00 1.00 X 382337 0 46421 TODD JOHNSON SR VP, FEDERATION SERVICES 40.00 0.00 X 245769 0 28191 JOHN ROBINSON SR VP, MEMBERSHIP & COMM 40.00 0.00 X 213197 0 40504 ALISA HARRISON THRU 0321 SR VP, GLOBAL MKTG & RESEARCH 40.00 0.00 X 233111 0 10073 MANDY CARR SR ED, SCIENTIFIC AFFAIRS 40.00 0.00 X 210406 0 25410 MICHAEL PETERSEN CONTROLLER 40.00 0.00 X 202867 0 31753 ETHAN LANE VP, GOVERNMENT AFFAIRS 40.00 0.00 X 213222 0 40937 KATHRYN SIMMONS CHIEF VETERNARIAN 40.00 0.00 X 176927 0 14770 SHALENE MCNEILL-ED NUTR SCI HEALTH & WELLNESS 40.00 0.00 X 181345 0 38046 2495633 0 310988 48 0 1 0 GOOGLE INC DEPT 33654 PO BOX 39000 SAN FRANCISCO CA 94139 PROMOTION 2135578 AAR PROMOTIONS LLC 2000 AVENUE OF THE STARS LOS ANGELES CA 90067 PROMOTION 975000 FREEMAN PO BOX 734596 DALLAS TX 753734596 EVENT SERVICES 905194 CROWN MEDIA HOLDINGS 12700 VENTURA BLVD STUDIO CITY CA 91604 PROMOTION 884500 META PLATFORMS INCLUDING 15161 COLLECTIONS CENTER DR CHICAGO IL 60693 PROMOTION 848349 75 6460806 6460806 BPOC CONTRACT 900099 27662632 27662632 STATE BEEF COUNCIL 900099 9174545 9174545 SPONSORSHIPS/MEETINGS 900099 6164157 6164157 ALLIED INDUSTRY/PRODUC 900099 2149803 2149803 ADVERTISING 541900 1230793 1230793 1782866 1782866 48164796 82140 82140 149801 149801 0 0 700912 475884 225028 225028 REIMBURSEMENTS 900099 251321 251321 ADMINISTRATIVE REVENUE 900099 95050 95050 346371 55279141 47505402 1230793 82140 X 1776221 13239571 3398616 421499 123137 25599632 691396 505577 1436079 1858374 3574958 381558 109503 PROGRAM MATERIALS 2225137 MISCELLANEOUS EXPENSE 108812 55450070 14520333 14894512 11475484 11027235 7299294 6396879 274307 888162 7082207 6071656 1191779 1010551 131057 167213 34892254 34384552 8779242 6888799 3691731 5245401 12470973 12134200 X 22421281 22250352 22421281 22250352 34892254 34384552 -170929 0 X 0 1 X 1 0 0 0 0 6460806 425718 425718 646081 -220363 3548679 2870709 677970 1010885 960356 50529 2522643 2240591 282052 1010551 X PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE NATIONAL CATTLEMEN'S BEEF ASSOCIATION (NCBA) FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. NCBA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE "CODE"), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE ASSOCIATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT WAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. X X X X X 1 0 0 COLIN WOODALL CEO 411452 0 25000 0 0 0 19500 0 15383 0 471335 0 0 0 DOUG EVANS CFO 347066 0 35271 0 0 0 23200 0 23221 0 428758 0 0 0 TODD JOHNSON SR VP, FEDERATION SERVICES 223310 0 22459 0 0 0 19876 0 8315 0 273960 0 0 0 ETHAN LANE VP, GOVERNMENT AFFAIRS 192885 0 20000 0 337 0 17767 0 23170 0 254159 0 0 0 JOHN ROBINSON SR VP, MEMBERSHIP & COMM 193586 0 19611 0 0 0 17342 0 23162 0 253701 0 0 0 ALISA HARRISON THRU 0321 SR VP, GLOBAL MKTG & RESEARCH 98770 0 0 0 134341 0 7994 0 2079 0 243184 0 0 0 MANDY CARR SR ED, SCIENTIFIC AFFAIRS 200276 0 10130 0 0 0 17119 0 8291 0 235816 0 0 0 MICHAEL PETERSEN CONTROLLER 192995 0 9872 0 0 0 16588 0 15165 0 234620 0 0 0 SHALENE MCNEILL-ED NUTR SCI HEALTH & WELLNESS 172508 0 8837 0 0 0 14934 0 23112 0 219391 0 0 0 KATHRYN SIMMONS CHIEF VETERNARIAN 176927 0 0 0 0 0 14074 0 696 0 191697 0 0 0 PART I, LINE 4A ALISA HARRISON RECEIVED A SEVERANCE PAYMENT OF 134,341 FOR THE CALENDAR YEAR 2021 AND IS REPORTED IN PART II, COLUMN B(III) SCHEDULE J, PART II: IN ACCORDANCE WITH THE INSTRUCTIONS FOR FORM 990, SCHEDULE J, THE ORGANIZATION HAS REPORTED COMPENSATION AND BENEFIT INFORMATION AS REQUIRED. THIS INCLUDES: -THE INCLUSION OF FORM W-2, BOX 5 REPORTED COMPENSATION IN COLUMN (B) -RETIREMENT AND DEFERRED COMPENSATION IN COLUMN (C) -CONTRIBUTIONS TO FRINGE BENEFITS (HEALTH AND OTHER BENEFIT PROGRAMS) IN COLUMN (D) -TOTAL OF THESE COLUMNS IS INCLUDED IN COLUMN (E). IN ORDER TO PROVIDE THE READER WITH ADDITIONAL INFORMATION REGARDING THE "NET CASH" RECEIVED BY THE INDIVIDUAL, THE ORGANIZATION HAS PROVIDED THE CHART BELOW TO ILLUSTRATE THE AMOUNT RECEIVED BY THE INDIVIDUAL AFTER PAYROLL DEDUCTIONS. THIS INFORMATION IS NOT REQUIRED BY THE IRS AND IS PROVIDED FOR INFORMATIONAL PURPOSES. NATIONAL CATTLEMEN'S BEEF ASSOCIATION SUPPLEMENTAL COMPENSATION DISCLOSURE (A) (B) (C) NAME TOTAL GROSS COMP LESS: DEDUCTIONS NET CASH COMP COLIN WOODALL 471,335 (188,868) 282,467 DOUG EVANS 428,758 (166,446) 262,312 TODD JOHNSON 273,960 (114,551) 159,409 ETHAN LANE 254,159 (119,168) 134,991 JOHN ROBINSON 253,701 (97,074) 156,627 ALISA HARRISON 243,184 (95,169) 148,015 MANDY CARR 235,816 (96,690) 139,126 MICHAEL PETERSEN 234,620 (101,643) 132,977 SHALENE MCNEILL 219,391 (94,204) 125,187 KATHRYN SIMMONS 191,697 (88,943) 102,754 (A) PER FORM 990 SCHEDULE J COLUMN E. (B) DEDUCTIONS INCLUDE ANY REDUCTION TO GROSS PAY TO ARRIVE AT AN EMPLOYEES NET PAYCHECK (IE. TAXES, 401K, INSURANCE, ETC). (C) NET CASH COMPENSATION IS THE NET PAYMENT RECEIVED BY THE EMPLOYEE ON THEIR PAYCHECK. FORM 990, PART VI, SECTION A, LINE 1A DELEGATION OF AUTHORITY PER THE ORGANIZATION'S BYLAWS THE BOARD OF DIRECTORS SHALL HAVE AN EXECUTIVE COMMITTEE OF SUCH MEMBERS AS THE BOARD SETS FROM TIME TO TIME AND COMPOSED OF A POLICY SECTION AND A FEDERATION SECTION. MEMBERS OF THE BOARD ARE DETERMINED IN ACCORDANCE WITH THE BYLAWS. SUBJECT TO RESTRICTIONS IMPOSED BY LAW AND BY PROVISION OF SAID BYLAWS, THE EXECUTIVE COMMITTEE SHALL EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION AND EXERCISE THE AUTHORITY OF THE POLICY DIVISION AND THE FEDERATION DIVISION RESPECTIVELY WHEN THEY ARE NOT IN SESSION. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION'S MEMBERS OR STOCKHOLDERS THE ORGANIZATION HAS SIX CLASSES OF MEMBERSHIP: REGULAR MEMBERS, ALLIED INDUSTRY MEMBERS, PRODUCT COUNCIL MEMBERS, STATE AND NATIONAL INDUSTRY MEMBERS, BEEF BREED ORGANIZATION MEMBERS AND SUPPORTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBER'S POWER TO ELECT OR APPOINT THE GOVERNING BODY THE ASSOCIATION MEMBERS AND REGISTRANTS SHALL ELECT THE PRESIDENT, PRESIDENT-ELECT, AND A VICE PRESIDENT AT THE STAKEHOLDERS' CONGRESS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PROFESSIONAL TAX PREPARER AND REVIEWED IN DETAIL BY THE ORGANIZATION'S CFO AND CONTROLLER. THE FORM 990 IS PRESENTED TO THE ORGANIZATION'S FINANCE AND AUDIT COMMITTEE BY THE PROFESSIONAL TAX PREPARER. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY THE ORGANIZATION REQUIRES ALL EMPLOYEES TO SIGN A CONFLICT OF INTEREST POLICY UPON HIRE AND ANNUALLY THEREAFTER. THE BOARD OF DIRECTORS, WHEN ENCOUNTERING POTENTIAL CONFLICTS OF INTEREST, SHALL INDENTIFY THE POTENTIAL CONFLICT AND, AS REQUIRED, REMOVE THEMSELVES FROM ALL DISCUSSION AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A PROCESS FOR DETERMINING COMPENSATION OF CEO CEO COMPENSATION IS REVIEWED AND APPROVED BY THE VOLUNTEER OFFICER GROUP. ALL OTHER SENIOR EXECUTIVE COMPENSATION IS REVIEWED AND APPROVED BY THE CEO. EMPLOYEE COMPENSATION IS COMPARED AGAINST COMPARABILITY DATA AS PROVIDED BY A THIRD PARTY COMPENSATION CONSULTANT. COMPENSATION DECISIONS ARE DOCUMENTED IN EACH EMPLOYEE'S PERSONNEL FILE. TOTAL EMPLOYEE COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. FORM 990, PART VI, SECTION B, LINE 15B: PROCESS FOR DETERMINING COMPENSATION OF KEY EMPLOYEES ALL KEY EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED BY THE CEO. EMPLOYEE COMPENSATION IS COMPARED AGAINST COMPARABILITY DATA AS PROVIDED BY A THIRD PARTY COMPENSATION CONSULTANT. COMPENSATION DECISIONS ARE DOCUMENTED IN EACH EMPLOYEE'S PERSONNEL FILE. TOTAL EMPLOYEE COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE UPON REQUEST. ADDITIONALLY, IT MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST, AS REQUIRED BY LAW. FORM 990, PART VII: CALENDAR YEAR COMPENSATION COMPENSATION FOR INDIVIDUALS IN PART VII IS REPORTED ON A CALENDAR YEAR BASIS. AMOUNTS ARE DERIVED FROM EACH INDIVIDUAL'S 2021 FORM W-2. FORM 990, PART IX, LINE 11G BEEF CHECKOFF PROF. RES. SRVS 22,446,721. MEMBERSHIP & RELATED PROF. SRVS 2,379,010. OTHER PROFESSIONAL SERVICES 665,768. FEDERATION SRVS PROF. SRVS 108,133. CATL FUND 9110 E NICHOLS AVE STE 300 CENTENNIAL CO 801123425 841256522 FUNDRAISING CO 501(C)(3) LINE 7 N/A 0 NATIONAL CATTLEMEN'S FOUNDATION INC 9110 E NICHOLS AVE STE 300 CENTENNIAL CO 801123425 237259504 FUNDRAISING CO 501(C)(3) LINE 7 NCBA 1 NATIONAL CATTLEMEN'S ASSOCATION PAC 9110 E NICHOLS AVE STE 300 CENTENNIAL CO 801123425 840622929 LOBBYING CO 527 N/A NCBA 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 1 1 1 0 0 NATIONAL CATTLEMEN'S FOUNDATION D 13238 FMV NATIONAL CATTLEMEN'S FOUNDATION Q 718891 FMV D