2025-07-31T13:25:49-05:00 2024-09-30 991856619 GRANT THORNTON ADVISORS LLC 53 STATE STREET SUITE 1600 BOSTON MA 02109 990 2023-10-01 840738973 NATIONAL CATTLEMEN'S BEEF ASSOCIATION NATI 3036940305 9110 E NICHOLS AVENUE 300 CENTENNIAL CO 801123425 DOUG EVANS CFO 3036940305 2025-07-31 1 0 ERIN COUTURE P01390592 6177237900 2023 2025-03-06 01:10:19Z COLIN WOODALL 9110 E NICHOLS AVENUE 300 CENTENNIAL CO 801123425 56531773 0 X WWW.NCBA.ORG X 1996 DE TO SERVE THE BEEF INDUSTRY BY IMPROVING THE BUSINESS CLIMATE AND GROWING GLOBAL BEEF DEMAND. 8 8 168 272 903693 0 6418050 6640143 47113459 47442646 723378 1095935 626496 696069 54881383 55874793 0 0 0 0 20289970 21492619 0 0 0 34820002 33756339 55109972 55248958 -228589 625835 37314701 37287895 15326956 14604800 21987745 22683095 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 1 1 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 1 308 0 1 168 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 MARK EISELE PRESIDENT 1.00 1.00 X X 0 0 0 BUCK WEHRBEIN PRESIDENT ELECT 1.00 1.00 X X 0 0 0 GENE COPENHAVER VICE PRESIDENT 1.00 0.00 X X 0 0 0 KIM BRACKETT CHAIR POLICY 1.00 0.00 X X 0 0 0 SKYE KREBS VICE CHAIR POLICY 1.00 0.00 X X 0 0 0 DAN GATTIS CHAIR FEDERATION 1.00 0.00 X X 0 0 0 NANCY JACKSON VICE CHAIR FEDERATION 1.00 0.00 X X 0 0 0 BRAD HASTINGS TREASURER 1.00 0.00 X X 0 0 0 COLIN WOODALL CEO 39.00 1.00 X 425998 0 39717 DOUG EVANS CFO 39.00 1.00 X 425491 0 52257 JENNIFER NEALSON SR VP, GLOBAL MARKETING & RESEARCH 40.00 0.00 X 283457 0 47987 TODD JOHNSON SR VP, FEDERATION SERVICES 40.00 0.00 X 276039 0 31575 JOHN ROBINSON SR VP, MEMBERSHIP & COMM 40.00 0.00 X 247711 0 46225 ETHAN LANE VP, GOVERNMENT AFFAIRS 40.00 0.00 X 272565 0 48407 MANDY CARR SR ED, SCIENTIFIC AFFAIRS 40.00 0.00 X 234161 0 28276 MICHAEL PETERSEN CONTROLLER 40.00 0.00 X 228255 0 33949 ELISEO TAPIA SR ED, INFORMATION TECHNOLOGY 40.00 0.00 X 210760 0 26473 SHALENE MCNEILL ED NUTR. SCI., HEALTH & WELLNESS 40.00 0.00 X 200738 0 42438 2805175 0 397304 58 0 1 0 GOOGLE INC DEPT 33654 PO BOX 39000 SAN FRANCISCO CA 94139 PROMOTION 1648211 VENTURA GROWTH LLC 1165 NEWPORT ST DENVER CO 80220 PROMOTION 1411557 FREEMAN PO BOX 734596 DALLAS TX 753734596 EVENT SERVICES 1270846 CENTERPLATE HOSPITALITY VENTURE1 INDEP POINT STE 305 GREENVILLE SC 29615 EVENT SERVICES 713853 UNIVERSITY OF NEBRASKA 213 LW CHASE LINCOLN NE 68583 RESEARCH 659948 64 6640143 6640143 BPOC CONTRACTS 900099 26251886 26251886 STATE BEEF COUNCILS 900099 8307909 8307909 SPONSORSHIPS/MEETINGS 900099 7286204 7286204 ALLIED INDUSTRY/PRODUCT COUNCIL I 900099 2380472 2380472 ADVERTISING 541900 903693 903693 2312482 2312482 47442646 1095935 1095935 156175 156175 0 806169 500805 305364 305364 REIMBURSEMENTS 900099 276305 276305 ADMINSTRATIVE REVENUE 900099 114400 114400 390705 55874793 47235022 903693 1095935 X 1905059 16505623 3081937 572558 146145 21652911 642147 368123 1522847 2222634 4509460 291950 162828 PROGRAM MATERIALS 1206108 CREDIT CARD PROCESSING 273127 MISCELLANEOUS EXPENSE 185501 55248958 7621923 5761424 19266480 22160281 6020798 6233446 658568 669362 7241154 6699063 740113 542091 3006819 1921291 37314701 37287895 6010082 5907390 5531812 6304087 3785062 2393323 15326956 14604800 X 21987745 22683095 21987745 22683095 37314701 37287895 625835 69515 0 X 0 1 X 1 0 0 0 0 6640143 338713 338713 664014 -325301 3548679 3216431 332248 3692475 3482632 209843 542091 RIGHT-OF-USE ASSETS 1747803 OTHER ASSETS 173488 1921291 LEASE LIABILITY 2393323 2393323 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 0 0 0 DOUG EVANS CFO 386575 0 38916 0 0 0 26400 0 25857 0 477748 0 0 0 COLIN WOODALL CEO 405998 0 20000 0 0 0 22500 0 17217 0 465715 0 0 0 JENNIFER NEALSON SR VP, GLOBAL MARKETING & RESEARCH 257855 0 25602 0 0 0 22130 0 25857 0 331444 0 0 0 ETHAN LANE VP, GOVERNMENT AFFAIRS 247570 0 24995 0 0 0 22550 0 25857 0 320972 0 0 0 TODD JOHNSON SR VP, FEDERATION SERVICES 251260 0 24779 0 0 0 22355 0 9220 0 307614 0 0 0 JOHN ROBINSON SR VP, MEMBERSHIP & COMM 225109 0 22602 0 0 0 20391 0 25834 0 293936 0 0 0 MANDY CARR SR ED, SCIENTIFIC AFFAIRS 222985 0 11176 0 0 0 19080 0 9196 0 262437 0 0 0 MICHAEL PETERSEN CONTROLLER 217363 0 10892 0 0 0 18595 0 15354 0 262204 0 0 0 SHALENE MCNEILL ED NUTR. SCI., HEALTH & WELLNESS 190988 0 9750 0 0 0 16645 0 25793 0 243176 0 0 0 ELISEO TAPIA SR ED, INFORMATION TECHNOLOGY 200615 0 10145 0 0 0 17319 0 9154 0 237233 0 0 0 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 465,715 (203,320) 262,395 DOUG EVANS 477,748 (194,949) 282,799 JENNIFER NEALSON 331,444 (149,451) 181,993 TODD JOHNSON 307,614 (129,685) 177,929 ETHAN LANE 320,971 (155,105) 165,866 JOHN ROBINSON 293,936 (115,565) 178,371 MANDY CARR 262,436 (114,269) 148,167 MICHAEL PETERSEN 262,204 (116,546) 145,658 ELISEO TAPIA 237,233 (113,102) 124,131 SHALENE MCNEILL 243,175 (102,865) 140,310 (A) PER FORM 990 SCHEDULE J COLUMN E. (B) DEDUCTIONS INCLUDE ANY REDUCTION TO GROSS PAY TO ARRIVE AT AN EMPLOYEE'S 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 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 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. 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 2023 FORM W-2. FORM 990, PART IX, LINE 11G BEEF CHECKOFF PROF. RES. SRVS 17,784,306. MEMBERSHIP & RELATED PROF. SRVS 2,707,214. OTHER PROFESSIONAL SERVICES 957,047. FEDERATION SRVS PROF. SRVS 204,344. NATIONAL CATTLEMEN'S ASSOCATION PAC 9110 E NICHOLS AVE STE 300 CENTENNIAL CO 801123425 840622929 LOBBYING CO 527 N/A NCBA 1 NATIONAL CATTLEMEN'S FOUNDATION INC 9110 E NICHOLS AVE STE 300 CENTENNIAL CO 801123425 237259504 FUNDRAISING CO 501(C)(3) LINE 7 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 Q 555735 FMV