2019-08-12T17:43:43-05:00 2018-09-30 GRANT THORNTON LLP 101 CALIFORNIA STREET SUITE 2700 SAN FRANCISCO CA 94111 990 2017-10-01 840738973 National Cattlemen's Beef Association % DOUG EVANS NATI 3036940305 9110 E Nichols Avenue Suite 300 Centennial CO 801123425 DOUG EVANS CFO 3036940305 2019-08-08 true QI WEN LIANG P01270238 4159863900 2019-08-06 209.220.64.52 94336920192245000004 2019-08-12 P 818F65B56D8C6923F985613C473307BB961763B7 B7201E889B5261D4FDB5D523CB7956157A58434D 2017 2019-02-21 02:37:17Z Kendal Frazier 9110 E Nichols Ave Ste 300 Centennial CO 80112 63093033 false X www.NCBA.ORG X 1996 DE TO SERVE THE BEEF INDUSTRY BY IMPROVING THE BUSINESS CLIMATE AND GROWING GLOBAL BEEF DEMAND. 8 8 166 242 610640 41803 5886276 6374064 57913861 54839016 15201 44201 865311 1002955 64680649 62260236 0 0 0 0 16576779 17549041 0 0 0 48224342 44722702 64801121 62271743 -120472 -11507 32699130 32422971 14157854 13893202 18541276 18529769 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 179 0 true 166 true true true 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 Kevin Kester President 1.0 0.0 X X 0 0 0 Jennifer Houston President Elect 1.0 1.0 X X 0 0 0 Marty Smith Vice President 1.0 2.0 X X 0 0 0 Jerry Bohn Chair Policy 1.0 0.0 X X 0 0 0 Don Schiefelbein Vice Chair Policy 1.0 0.0 X X 0 0 0 Dawn Caldwell Chair Federation 1.0 0.0 X X 0 0 0 Laurie Munns Vice Chair Federation 1.0 0.0 X X 0 0 0 Joe Guild Treasurer 1.0 2.0 X X 0 0 0 Craig Uden President thru 02/2018 1.0 0.0 X X 0 0 0 Jerry Effertz Chair Federation thru 02/2018 1.0 0.0 X X 0 0 0 Kendal S Frazier CEO 38.0 2.0 X 532507 0 38078 Doug Evans CFO 39.0 1.0 X 339432 0 45869 Alisa Harrison Sr VP, Global Mktg & Research 40.0 0.0 X 263791 0 31213 Marvin L Kokes Sr VP, Assoc. Marketing 40.0 0.0 X 226726 0 42861 Colin Woodall Sr VP, Government Affairs 40.0 0.0 X 240524 0 34595 Richard Husted VP, Strategic Planning 40.0 0.0 X 191147 0 24899 Todd Johnson Sr VP, Federation Services 40.0 0.0 X 218372 0 27183 Mandy Carr Sr ED, Science&Prod Solutions 40.0 0.0 X 184300 0 24279 John Lundeen Sr ED, Market Research 40.0 0.0 X 182697 0 33879 2379496 0 302856 42 false true false US Meat Export Federation 1600 Lincoln Street Suite 2800 DENVER CO 80264 Export 12030509 VML Inc 14229 Collection Center Drive CHICAGO IL 606930142 Advertising 8361047 Ketchum Inc 1285 Avenue of the Americas 4th Fl NEW YORK NY 10019 Public Relations 1593713 Google Inc Dept 33654 PO Box 39000 SAN FRANCISCO CA 94139 Advertising 1477610 Foodminds LLC 26249 Network Place CHICAGO IL 606731262 Public Relations 1223565 64 6374064 6374064 BPOC CONTRACT 900099 34194644 34194644 STATE BEEF COUNCIL 900099 9993864 9993864 SPONSORSHIPS/MEETINGS 900099 7393890 7393890 ALLIED INDUSTRY/PRODUCT COUNCIL INVEST. 900099 2645978 2645978 ADVERTISING 541900 610640 610640 54839016 44201 44201 0 0 131334 131334 0 0 0 0 0 0 0 0 0 0 930028 701463 228565 228565 ADMINISTRATIVE REVENUE 900099 322000 322000 REIMBURSEMENTS 900099 224097 224097 POLITICAL EDUCATION FUND 900099 27766 27766 200527 200527 774390 62260236 55231331 610640 44201 0 0 0 0 1587097 0 12382948 0 3578996 0 0 1089569 75414 0 0 0 7555929 25353576 712561 341616 0 1546445 2547752 0 4295603 14154 0 717638 145470 REGISTRATION/DUES 243418 REGISTRATION FEES 23930 GENERAL TAXES 20974 RECRUITMENT EXPENSES 18217 20436 62271743 3227985 4022382 16382387 14303955 0 0 9531048 9922484 0 0 0 0 0 0 0 0 544837 724051 8143524 5525688 2179577 2617836 0 0 0 0 0 0 0 0 833296 832263 32699130 32422971 10168138 8970037 0 0 3272893 3956748 0 0 0 0 0 0 19049 269900 0 0 697774 696517 14157854 13893202 X 18541276 18529769 0 0 0 0 18541276 18529769 32699130 32422971 -11507 X false true X true false false false false 6374064 296826 296826 637406 -340580 3267594 1773178 1494416 1505372 1087209 418163 3370558 2665301 705257 2617836 0 INTERCOMPANY PAYABLES 696517 696517 X FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2: NATIONAL CATTLEMENS BEEF ASSOCIATION, INC. (NCBA) IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE SERVICE. NCBA HAD NO SIGNIFICANT UNRELATED BUSINESS INCOME DURING THE YEARS ENDED SEPTEMBER 30, 2018 OR 2017. NCBA APPLIES A MORE LIKELY THAN NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. NCBA HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2018 AND 2017. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL SERVICES AND ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF SEPTEMBER 30, 2018 AND 2017. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2014 THROUGH 2018. X X X X X true false false Kendal S Frazier CEO 450517 0 75000 0 6990 0 21600 0 16478 0 570585 0 0 0 Doug Evans CFO 308094 0 31338 0 0 0 21600 0 24269 0 385301 0 0 0 Alisa Harrison Sr VP, Global Mktg & Research 239791 0 24000 0 0 0 21238 0 9975 0 295004 0 0 0 Marvin L Kokes Sr VP, Assoc. Marketing 205609 0 21117 0 0 0 18689 0 24172 0 269587 0 0 0 Colin Woodall Sr VP, Government Affairs 217862 0 22145 0 517 0 18011 0 16584 0 275119 0 0 0 Richard Husted VP, Strategic Planning 191147 0 0 0 0 0 15489 0 9410 0 216046 0 0 0 Todd Johnson Sr VP, Federation Services 198320 0 20052 0 0 0 17746 0 9437 0 245555 0 0 0 Mandy Carr Sr ED, Science&Prod Solutions 175300 0 9000 0 0 0 15078 0 9201 0 208579 0 0 0 John Lundeen Sr ED, Market Research 174171 0 0 0 8526 0 9916 0 23963 0 216576 0 0 0 SEVERANCE PAYMENTS SCHEDULE J, PART I, LINE 4A THE FOLLOWING INDIVIDUAL RECEIVED A SEVERANCE PAYMENT FROM THE ORGANIZATION DURING THE 2017 CALENDAR YEAR, WHICH IS REPORTED AS TAXABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J, PART II, COLUMN (B)(III): JOHN LUNDEEN $8,526 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 ORGANIZATIONS PROFESSIONAL TAX PREPARER AND REVIEWED IN DETAIL BY THE ORGANIZATIONS CFO AND CONTROLLER. THE FORM 990 IS PRESENTED TO THE ORGANIZATIONS 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 EMPLOYEES 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 EMPLOYEES 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, PART VII: COMPENSATION FOR INDIVIDUALS IN PART VII IS REPORTED ON A CALENDAR YEAR BASIS. AMOUNTS ARE DERIVED FROM EACH INDIVIDUALS 2017 FORM W-2. FORM 990 PART IX LINE 11G DESCRIPTION:PROGRAM EXECUTION PROFESSIONAL TOTAL FEES:7452824 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANT/SPEAKER FEES TOTAL FEES:103105 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 696517 FMV National Cattlemen's Foundation D 389588 FMV National Cattlemen's Foundation Q 425000 FMV