2020-08-10T16:52:45-05:00 2019-09-30 GRANT THORNTON LLP 101 CALIFORNIA STREET SUITE 2700 SAN FRANCISCO CA 94111 990 2018-10-01 840738973 National Cattlemen's Beef Association % DOUG EVANS NATI 3036940305 9110 E Nichols Avenue Suite 300 Centennial CO 801123425 DOUG EVANS CFO 3036940305 2020-08-10 true QI WEN LIANG P01270238 4159863900 2020-08-04 68.102.112.213 94336920202235000003 2020-08-10 P B7201E889B5261D4FDB5D523CB7956157A58434D B7201E889B5261D4FDB5D523CB7956157A58434D 2018 2020-09-23 17:36:50Z Colin Woodall 9110 E Nichols Ave Ste 300 Centennial CO 80112 66349465 false X www.NCBA.org X 1996 DE TO SERVE THE BEEF INDUSTRY BY IMPROVING THE BUSINESS CLIMATE AND GROWING GLOBAL BEEF DEMAND. 8 8 175 246 1607309 6374064 6239190 54839016 58660140 44201 131786 1002955 707871 62260236 65738987 0 0 0 0 17549041 18425534 0 0 0 44722702 48070698 62271743 66496232 -11507 -757245 32422971 32814667 13893202 15042143 18529769 17772524 TO SERVE THE BEEF INDUSTRY BY IMPROVING THE BUSINESS CLIMATE AND GROWING GLOBAL BEEF DEMAND. false false TO WORK TO INCREASE PROFIT OPPORTUNITIES FOR CATTLE AND BEEF PRODUCERS BY ENHANCING THE BUSINESS CLIMATE AND BUILDING CONSUMER DEMAND. false false false true false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false true true true false true 193 0 true 175 true true true false false false false false false false X 8 8 false false false false true true false true true false false true true true true true true true true false X DOUG EVANS 3036940305 9110 E NICHOLS AVE STE 300 Centennial CO 801123425 X Jennifer Houston President 1.0 1.0 X X 0 0 0 Marty Smith President Elect 1.0 2.0 X X 0 0 0 Jerry Bohn Vice President 1.0 1.0 X X 0 0 0 Don Schiefelbein Chair Policy 1.0 0.0 X X 0 0 0 Todd Wilkinson Vice Chair Policy 1.0 0.0 X X 0 0 0 Laurie Munns Chair Federation 1.0 0.0 X X 0 0 0 Buck Wehrbein Vice Chair Federation 1.0 0.0 X X 0 0 0 Joe Guild Treasurer 1.0 1.0 X X 0 0 0 Kevin Kester President - Thru 02/2019 1.0 0.0 X X 0 0 0 Dawn Caldwell CHAIR FEDERATION-THRU 02/2019 1.0 0.0 X X 0 0 0 Kendal Frazier CEO 39.0 1.0 X 562679 0 38880 Doug Evans CFO 40.0 0.0 X 349813 0 46975 Alisa Harrison Sr VP, Global Mktg & Research 40.0 0.0 X 269829 0 31628 Marvin L Kokes Sr VP, Corp Relations & Events 40.0 0.0 X 209634 0 42299 Todd Johnson Sr VP, Federation Services 40.0 0.0 X 224908 0 27919 John Robinson VP, Membership & Comm 40.0 0.0 X 160501 0 37408 Colin Woodall Sr VP, Government Affairs 40.0 0.0 X 271945 0 35495 Richard Husted VP, Mkt Res/Strategic Planning 40.0 0.0 X 191411 0 25033 Mandy Carr Sr ED, Science&Prod Solutions 40.0 0.0 X 191518 0 25136 Michael Petersen Controller 40.0 0.0 X 184703 0 39877 Kathryn Simmons Chief Veterinarian 40.0 0.0 X 171425 0 15110 2788366 0 365760 39 false true false US Meat Export Federation 1600 Lincoln Street Suite 2800 DENVER CO 80264 Export 11700615 VML Inc 14229 Collection Center Drive CHICAGO IL 606930142 Advertising 7465861 Google Inc Dept 33654 PO Box 39000 SAN FRANCISCO CA 94139 Advertising 2231003 Bryan Cave Leighton LLP PO Box 503089 ST LOUIS MO 63150 Legal 1176887 Pinterest Inc PO Box 740080 CHICAGO IL 60694 Advertising 974040 66 6239190 6239190 BPOC CONTRACT 900099 36928575 36928575 0 0 STATE BEEF COUNCIL 900099 9314605 9314605 0 0 SPONSORSHIPS/MEETINGS 900099 6626513 6626513 0 0 ALLIED INDUSTRY/PRODUCT COUNCIL INVEST. 900099 2586915 2586915 0 0 ADVERTISING 541900 1607309 0 1607309 0 1596223 1596223 0 58660140 131596 131596 0 0 136291 136291 0 0 0 2274 2084 190 190 190 0 0 0 0 0 0 793962 472103 321859 321859 REIMBURSEMENTS 900099 262839 262839 0 0 ADMINSTRATIVE REVENUE 900099 85000 85000 0 0 POLITICAL EDUCATION FUND 900099 22959 22959 0 0 15214 15214 0 0 386012 65738987 57760702 1607309 131786 0 0 0 0 2083342 0 12667451 0 3674741 0 0 1323704 97447 0 0 0 25214080 0 1170117 345263 0 1462331 2607436 0 4515042 17185 0 739192 118877 FOREIGN MRKTNG CNTRCT SRVCS 8836685 0 0 0 PROGRAM MATERIALS 1381794 0 0 0 MISCELLANEOUS EXPENSE 241545 0 0 0 66496232 0 0 0 4022382 30160 14303955 19970668 0 0 9922484 9379543 0 0 0 0 0 0 0 0 724051 377227 8491168 6264880 2617836 2226288 0 0 0 0 0 0 0 0 832263 830781 32422971 32814667 8970037 9013191 0 0 3956748 5177951 0 0 0 0 0 0 269900 155803 0 0 696517 695198 13893202 15042143 X 18529769 17772524 0 0 0 0 18529769 17772524 32422971 32814667 -757245 X false true X true false false false false 6239190 520430 520430 623919 -103489 3491658 2083140 1408518 1514457 1230118 284339 3485053 2951622 533431 2226288 0 INTERCOMPANY PAYABLES 695198 695198 X FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2: NATIONAL CATTLEMAN'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 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 FINANCIAL STATEMENTS. X X X X X false false false Kendal Frazier CEO 480689 0 75000 0 6990 0 22000 0 16880 0 601559 0 0 0 Doug Evans CFO 317535 0 32278 0 0 0 22000 0 24975 0 396788 0 0 0 Alisa Harrison Sr VP, Global Mktg & Research 245121 0 24708 0 0 0 21867 0 9761 0 301457 0 0 0 Marvin L Kokes Sr VP, Corp Relations & Events 209634 0 0 0 0 0 17401 0 24898 0 251933 0 0 0 Todd Johnson Sr VP, Federation Services 204255 0 20653 0 0 0 18278 0 9641 0 252827 0 0 0 John Robinson VP, Membership & Comm 145501 0 15000 0 0 0 13024 0 24384 0 197909 0 0 0 Colin Woodall Sr VP, Government Affairs 246488 0 25000 0 457 0 18500 0 16995 0 307440 0 0 0 Richard Husted VP, Mkt Res/Strategic Planning 191411 0 0 0 0 0 15489 0 9544 0 216444 0 0 0 Mandy Carr Sr ED, Science&Prod Solutions 182248 0 9270 0 0 0 15666 0 9470 0 216654 0 0 0 Michael Petersen Controller 175669 0 9034 0 0 0 15268 0 24609 0 224580 0 0 0 Kathryn Simmons Chief Veterinarian 171425 0 0 0 0 0 13664 0 1446 0 186535 0 0 0 DELEGATION OF AUTHORITY FORM 990, PART VI, SECTION A, LINE 1A: 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. ORGANIZATION'S MEMBERS OR STOCKHOLDERS FORM 990, PART VI, SECTION A, LINE 6: 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. MEMBER'S POWER TO ELECT OR APPOINT THE GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7A: THE ASSOCIATION MEMBERS AND REGISTRANTS SHALL ELECT THE PRESIDENT, PRESIDENT-ELECT, AND A VICE PRESIDENT AT THE STAKEHOLDERS' CONGRESS. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B: 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. MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C: 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. PROCESS FOR DETERMINING COMPENSATION OF CEO FORM 990, PART VI, SECTION B, LINE 15A: 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. PROCESS FOR DETERMINING COMPENSATION OF KEY EMPLOYEES FORM 990, PART VI, SECTION B, LINE 15B: 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. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VII, SECTION C, LINE 19: 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. CALENDER YEAR COMPENSATION FORM 990, VII: COMPENSATION FOR INDIVIDUALS IN PART VII IS REPORTED ON A CALENDAR YEAR BASIS. AMOUNTS ARE DERIVED FROM EACH INDIVIDUALS 2018 FORM W-2. FORM 990 PART IX LINE 11G DESCRIPTION:BEEF CHECKOFF PROF. RES. SRVCS TOTAL FEES:22202846 FORM 990 PART IX LINE 11G DESCRIPTION:MEMBERSHIP & RLTD PROF. SRVCS TOTAL FEES:2147763 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL SERVICES TOTAL FEES:724403 FORM 990 PART IX LINE 11G DESCRIPTION:FEDERATION SRVCS PROF. SRVCS TOTAL FEES:139068 National Cattlemen's Building Corp 9110 E Nichols Ave Ste 300 Centennial CO 801123425 742200677 Land Inv. CO 501(c)(2) N/A NCBA true CATL Fund 9110 E Nichols Ave Ste 300 Centennial CO 801123425 841256522 Fundraising CO 501(c)(3) 07 NA false National Cattlemen's Foundation Inc 9110 E Nichols Ave Ste 300 Centennial CO 801123425 237259504 Fundraising CO 501(c)(3) 07 NCBA true National Cattlemen's Assocation PAC 9110 E Nichols Ave Ste 300 Centennial CO 801123425 840622929 Lobbying CO 527 N/A NCBA true false false false true true false false false false false false true false true true true true false false National Cattlemen's Building Corporation e 695198 FMV National Cattlemen's Foundation d 284483 FMV National Cattlemen's Foundation q 625000 FMV