2022-08-11T13:24:23-05:00 2021-09-30 366055558 GRANT THORNTON LLP 75 STATE STREET 13TH FLOOR BOSTON MA 02109 990 2020-10-01 840738973 NATIONAL CATTLEMEN'S BEEF ASSOCIATION NATI 3036940305 9110 E NICHOLS AVENUE NO 300 CENTENNIAL CO 801123425 DOUG EVANS CFO 3036940305 2022-08-11 1 DOUG EVANS 999009999 ERIN COUTURE P01390592 6177237900 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z COLIN WOODALL 9110 E NICHOLS AVENUE NO 300 CENTENNIAL CO 801123425 54705642 0 X WWW.NCBA.ORG X 1996 DE TO SERVE THE BEEF INDUSTRY BY IMPROVING THE BUSINESS CLIMATE AND GROWING GLOBAL BEEF DEMAND. 8 8 180 279 1652335 0 6154643 7311260 57529134 46257725 91126 12233 763764 620997 64538667 54202215 0 0 0 0 19335270 17474351 0 0 0 40829542 36452962 60164812 53927313 4373855 274902 36789417 34892254 14643038 12470973 22146379 22421281 TO SERVE THE BEEF INDUSTRY BY IMPROVING THE BUSINESS CLIMATE AND GROWING GLOBAL BEEF DEMAND. 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 1 193 0 1 180 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 JERRY BOHN PRESIDENT 1.00 1.00 X X 0 0 0 DON SCHIEFELBEIN PRESIDENT ELECT 1.00 2.00 X X 0 0 0 TODD WILKINSON VICE PRESIDENT 1.00 1.00 X X 0 0 0 MARK EISELE CHAIR POLICY 1.00 0.00 X X 0 0 0 BUCK WEHRBEIN VICE CHAIR POLICY 1.00 0.00 X X 0 0 0 CLAY BURTRUM CHAIR FEDERATION 1.00 0.00 X X 0 0 0 BRAD HASTINGS 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 423394 0 35144 DOUG EVANS CFO 39.00 1.00 X 373029 0 46335 ALISA HARRISON THRU 0321 SR VP, GLOBAL MKTG & RESEARCH 40.00 0.00 X 259723 0 29516 TODD JOHNSON SR VP, FEDERATION SERVICES 40.00 0.00 X 239336 0 27812 JOHN ROBINSON SR VP, MEMBERSHIP & COMM 40.00 0.00 X 191896 0 35406 MARVIN L KOKES THRU 1020 SR VP, CORP RELATIONS & EVENTS 40.00 0.00 X 247263 0 35524 MANDY CARR SR ED, SCIENCE&PROD SOLUTIONS 40.00 0.00 X 204200 0 25013 MICHAEL PETERSEN CONTROLLER 40.00 0.00 X 195685 0 39544 ETHAN LANE VP, GOVERNMENT AFFAIRS 40.00 0.00 X 203178 0 40241 RICHARD HUSTED THRU 0920 VP, MKT RES/STRATEGIC PLANNING 40.00 0.00 X 265815 0 19886 DAVID ZINO THRU 0820 DIRECTOR, CULINARY 40.00 0.00 X 195727 0 14686 2799246 0 349107 50 0 1 0 VML INC 14229 COLLECTIONS CENTER DRIVE CHICAGO IL 606930142 ADVERTISING 5278728 US MEAT EXPORT FEDERATION 1600 LINCOLN STREET SUITE 2800 DENVER CO 80264 EXPORT 4390450 GOOGLE INC DEPT 33654 PO BOX 39000 SAN FRANCISCO CA 94139 ADVERTISING 2213895 FACEBOOK INC 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 ADVERTISING 784697 FISHBAIT SOLUTIONS LLC 1968 LONG CREEK ROAD WADMALAW SC 29487 ADVERTISING 705000 61 6358142 953118 7311260 BPOC CONTRACT 900099 25933379 25933379 STATE BEEF COUNCIL 900099 9460508 9460508 SPONSORSHIPS/MEETINGS 900099 5788119 5788119 ALLIED INDUSTRY/PRODUC 900099 2185477 2185477 ADVERTISING 541900 1652335 1652335 1237907 1237907 46257725 12233 12233 145286 145286 0 0 633164 358141 275023 275023 REIMBURSEMENTS 900099 179640 179640 ADMINISTRATIVE REVENUE 900099 91000 91000 BAD DEBT RECOVERY 900099 75334 75334 345974 54202215 45226387 1652335 12233 X 1866563 12231701 3376087 562443 103013 26153507 438390 375782 1579141 882727 3570284 426 579655 142242 PROGRAM MATERIALS 1856208 MISCELLANEOUS EXPENSE 209144 53927313 12450426 14520333 11472033 11475484 10688738 7299294 385339 274307 6881878 5690099 1630429 1191779 0 0 0 0 0 0 162452 131057 36789417 34892254 10038189 8779242 4572454 3691731 32395 0 0 0 14643038 12470973 X 22146379 22421281 22146379 22421281 36789417 34892254 274902 0 X 0 1 X 1 0 0 0 0 6358142 400948 400948 635814 -234866 0 3548679 2698085 850594 998310 892493 105817 2334889 2099521 235368 1191779 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 X 1 0 0 COLIN WOODALL CEO 423394 0 0 0 0 0 19500 0 15644 0 458538 0 0 0 DOUG EVANS CFO 338785 0 34244 0 0 0 22800 0 23535 0 419364 0 0 0 ALISA HARRISON THRU 0321 SR VP, GLOBAL MKTG & RESEARCH 259723 0 0 0 0 0 21079 0 8437 0 289239 0 0 0 RICHARD HUSTED THRU 0920 VP, MKT RES/STRATEGIC PLANNING 169009 0 0 0 96806 0 13583 0 6303 0 285701 0 0 0 MARVIN L KOKES THRU 1020 SR VP, CORP RELATIONS & EVENTS 174291 0 49863 0 23109 0 16014 0 19510 0 282787 0 0 0 TODD JOHNSON SR VP, FEDERATION SERVICES 217425 0 21911 0 0 0 19373 0 8439 0 267148 0 0 0 ETHAN LANE VP, GOVERNMENT AFFAIRS 183841 0 19000 0 337 0 16887 0 23354 0 243419 0 0 0 MICHAEL PETERSEN CONTROLLER 186101 0 9584 0 0 0 16102 0 23442 0 235229 0 0 0 MANDY CARR SR ED, SCIENCE&PROD SOLUTIONS 194365 0 9835 0 0 0 16620 0 8393 0 229213 0 0 0 JOHN ROBINSON SR VP, MEMBERSHIP & COMM 174386 0 17510 0 0 0 11924 0 23482 0 227302 0 0 0 DAVID ZINO THRU 0820 DIRECTOR, CULINARY 112023 0 0 0 83704 0 9216 0 5470 0 210413 0 0 0 PART I, LINE 4A - RICHARD HUSTED RECEIVED A SEVERANCE PAYMENT OF $96,806 FOR THE CALENDAR YEAR 2020 AND IS REPORTED IN PART II, COLUMN B(III). - MARVIN L. KOKES RECEIVED A SEVERANCE PAYMENT OF $23,109 FOR THE CALENDAR YEAR 2020 AND IS REPORTED IN PART II, COLUMN B(III). - DAVID ZINO RECEIVED A SEVERANCE PAYMENT OF $83,704 FOR THE CALENDAR YEAR 2020 AND IS REPORTED IN PART II, COLUMN B(III). FORM 990, PART VI, SECTION A, LINE 1 DELEGATION OF AUTHORITY PER THE ORGANIZATION'S BYLAWS THE BOARD OF DIRECTORS SHALL HAVE AN EXECUTIVE COMMITTEE OF SUCH NUMBER 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 ORGANIZATION 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 IDENTIFY 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. THE ANUAL MEETING WITH THE COMPENSATION COMMITTEE WAS LAST HELD ON DECEMBER 14, 2021. 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 2020 FORM W-2. FORM 990, PART IX, LINE 11G BEEF CHECKOFF PROF. RES. SRVS 23,194,896. MEMBERSHIP & RELATED PROF. SRVS 2,166,326. OTHER PROFESSIONAL SERVICES 657,187. FEDERATION SRVS PROF. SRVS 135,098. NATIONAL CATTLEMEN'S BUILDING CORP 9110 E NICHOLS AVE STE 300 CENTENNIAL CO 801123425 742200677 LAND INV. CO 501(C)(2) N/A NCBA 1 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 96148 FMV NATIONAL CATTLEMEN'S FOUNDATION Q 352487 FMV D