2018-11-14T12:33:25-06:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 801 CHERRY STREET SUITE 1400 FORT WORTH TX 76102 990 2017-01-01 750608420 TEXAS & SOUTHWESTERN CATTLE RAISERS ASSOCIATION TEXA 8173327064 1301 W SEVENTH STREET FORT WORTH TX 76102 JASON SKAGGS EXECUTIVE VP/CEO 8173327064 2018-11-13 1 MICHAELA J CROMAR CPA P00895728 8178775000 2018-11-13 67.137.57.251 2018-11-13 14:35:09 CS P 09842EB2DF7C71C47475DFC5AECCACD6E5A88552 8060EC15FF92BEED2781A6F47B5B824551D192E6 2017 2019-02-21 02:37:17Z JASON SKAGGS 1301 W SEVENTH STREET FORT WORTH TX 76102 18245071 0 X WWW.TSCRA.ORG X 1937 TX TO IMPROVE THE CATTLE RAISING INDUSTRY IN TEXAS AND THE SOUTHWEST THROUGH EDUCATION, MARKET INSPECTION, LAW ENFORCEMENT AND OTHER MEMBER SERVICES. 150 150 135 150 4781536 -847868 0 0 8419855 9131419 1348772 187073 741625 1514496 10510252 10832988 0 0 0 0 5237758 5773927 0 0 0 4524785 3773755 9762543 9547682 747709 1285306 12805540 14349252 1217374 1388167 11588166 12961085 TO IMPROVE THE CATTLE RAISING INDUSTRY IN TEXAS AND THE SOUTHWEST THROUGH EDUCATION, MARKET INSPECTION, LAW ENFORCEMENT AND OTHER MEMBER SERVICES. 0 0 PUBLICATIONS - THE CATTLEMAN IS PUBLISHED MONTHLY TO PROVIDE INFORMATION TO IMPROVE MANAGEMENT AND PROFITABILITY OF CATTLE RAISERS. THE CATTLEMAN UPDATE IS A DAILY E-MAIL OF CURRENT EVENTS. OTHER MEMBER SERVICES INCLUDING DAILY MONITORING OF STATE AND FEDERAL LEGISLATION, AND EDUCATIONAL OPPORTUNITIES SUCH AS THE SCHOOL FOR SUCCESSFUL RANCHING, THE TEXAS BEEF QUALITY PRODUCER PROGRAM AND RANCHING 101 EVENTS. 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 1 0 1 46 0 1 135 1 1 1 0 0 0 0 0 0 0 X 150 150 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X JASON SKAGGS 8173327064 1301 W SEVENTH ST FORT WORTH TX 76102 DR RICHARD THORPE III PRESIDENT 10.00 X X 0 0 0 ROBERT E MCKNIGHT JR FIRST VICE PRESIDENT 10.00 X X 0 0 0 G HUGHES ABELL SECOND VICE PRESIDENT/TREA 10.00 X X 0 0 0 PETE BONDS PAST PRESIDENT 0.00 X 0 0 0 DONNELL BROWN DIRECTOR 0.00 X 0 0 0 WM CHISTOPHER BUSH DIRECTOR 0.00 X 0 0 0 CLAUDIA SCOTT WRIGHT DIRECTOR 0.00 X 0 0 0 ALLEN C JONES IV DIRECTOR 0.00 X 0 0 0 ARTHUR G UHL III DIRECTOR 0.00 X 0 0 0 AUSTIN BROWN III DIRECTOR 0.00 X 0 0 0 AUSTIN E BROWN II DIRECTOR 0.00 X 0 0 0 DEBORAH CLARK DIRECTOR 0.00 X 0 0 0 KEVIN B BUSHER DIRECTOR 0.00 X 0 0 0 BENNIE BOCK II DIRECTOR 0.00 X 0 0 0 BETH KNOLLE NAISER DIRECTOR 0.00 X 0 0 0 BILL WHITE DIRECTOR 0.00 X 0 0 0 BOB DRAKE DIRECTOR 0.00 X 0 0 0 BOB MCCAN PAST PRESIDENT 0.00 X 0 0 0 WAYNE COCKERELL DIRECTOR 0.00 X 0 0 0 LYNN COWDEN DIRECTOR 0.00 X 0 0 0 ALAN F CURRY DIRECTOR 0.00 X 0 0 0 SETH DENBOW DIRECTOR 0.00 X 0 0 0 BENJAMIN ESHLEMAN III DIRECTOR 0.00 X 0 0 0 BRADFORD S BARNES DIRECTOR 0.00 X 0 0 0 BRIAN T MCLAUGHLIN DIRECTOR 0.00 X 0 0 0 C CONEY BURGESS PAST PRESIDENT 0.00 X 0 0 0 CA CHIP COLE III DIRECTOR 0.00 X 0 0 0 CR DICK SHERRON PAST PRESIDENT 0.00 X 0 0 0 JR RAMIREZ DIRECTOR 0.00 X 0 0 0 SUSAN ROACH DIRECTOR 0.00 X 0 0 0 CHARLES R ROBINSON DIRECTOR 0.00 X 0 0 0 CHARLEY CHRISTENSEN DIRECTOR 0.00 X 0 0 0 CHAUNCE THOMPSON PAST PRESIDENT 0.00 X 0 0 0 CHRIS SCHARBAUER DIRECTOR 0.00 X 0 0 0 JOHN ROCKY SULLIVAN DIRECTOR 0.00 X 0 0 0 KELLEY A SULLIVAN DIRECTOR 0.00 X 0 0 0 CHRISTOPHER CLARK WELDER DIRECTOR 0.00 X 0 0 0 TY KEELING DIRECTOR 0.00 X 0 0 0 CLAY KENLEY DIRECTOR 0.00 X 0 0 0 LESLIE KINSEL DIRECTOR 0.00 X 0 0 0 CLAYTON HENRY DIRECTOR 0.00 X 0 0 0 CLIVE RUNNELLS III DIRECTOR 0.00 X 0 0 0 COLEMAN H LOCKE DIRECTOR 0.00 X 0 0 0 CRAWFORD EDWARDS DIRECTOR 0.00 X 0 0 0 CURTIS A YOUNTS JR DIRECTOR 0.00 X 0 0 0 DALE A SMITH DIRECTOR 0.00 X 0 0 0 DAN NANCE DIRECTOR 0.00 X 0 0 0 DANNY STEWART DIRECTOR 0.00 X 0 0 0 DAVE SCOTT PAST PRESIDENT 0.00 X 0 0 0 DAVID DELANEY DIRECTOR 0.00 X 0 0 0 DAVID L NEAL DIRECTOR 0.00 X 0 0 0 FEDERICO NIETO DIRECTOR 0.00 X 0 0 0 DAVID S CROW DIRECTOR 0.00 X 0 0 0 DELBURT W VAN CLEVE DIRECTOR 0.00 X 0 0 0 DENNIS W WEBB DIRECTOR 0.00 X 0 0 0 DIAZ W MURRAY DIRECTOR 0.00 X 0 0 0 DR LEWIS BUD DINGES DIRECTOR 0.00 X 0 0 0 DR MR MIKE WIRTZ DIRECTOR 0.00 X 0 0 0 DUSTIN DEAN DIRECTOR 0.00 X 0 0 0 ESF BRAINARD II DIRECTOR 0.00 X 0 0 0 FORD DRUMMOND DIRECTOR 0.00 X 0 0 0 EUGENE BRAGG SMITH III DIRECTOR 0.00 X 0 0 0 CARL RAY POLK JR DIRECTOR 0.00 X 0 0 0 GARY PRICE DIRECTOR 0.00 X 0 0 0 FRANK PRICE DIRECTOR 0.00 X 0 0 0 FRATES SEELIGSON JR DIRECTOR 0.00 X 0 0 0 GARDNER H DUDLEY DIRECTOR 0.00 X 0 0 0 GENE S WALKER JR DIRECTOR 0.00 X 0 0 0 GERALD NOBLES JR DIRECTOR 0.00 X 0 0 0 GORDON SAUER DIRECTOR 0.00 X 0 0 0 GRANT JONES DIRECTOR 0.00 X 0 0 0 IAN CHAPMAN DIRECTOR 0.00 X 0 0 0 J DAVID EPPRIGHT DIRECTOR 0.00 X 0 0 0 J MALCOLM SHELTON IV DIRECTOR 0.00 X 0 0 0 J MARK MCLAUGHLIN PAST PRESIDENT 0.00 X 0 0 0 JB DANIEL DIRECTOR 0.00 X 0 0 0 JD CAGE DIRECTOR 0.00 X 0 0 0 JD SARTWELLE JR DIRECTOR 0.00 X 0 0 0 JK ROOTER BRITE JR DIRECTOR 0.00 X 0 0 0 JAMES A MCALLEN DIRECTOR 0.00 X 0 0 0 JAMES L DONNELL JR DIRECTOR 0.00 X 0 0 0 JAMES L POWELL PAST PRESIDENT 0.00 X 0 0 0 JAMES E JIM LINK DIRECTOR 0.00 X 0 0 0 JAMES T DANGELMAYR DIRECTOR 0.00 X 0 0 0 JASON PEELER DIRECTOR 0.00 X 0 0 0 JAY C EVANS DIRECTOR 0.00 X 0 0 0 JIM DUDLEY DIRECTOR 0.00 X 0 0 0 JIM L GATES DIRECTOR 0.00 X 0 0 0 JIM MCADAMS DIRECTOR 0.00 X 0 0 0 JIM THOMPSON DIRECTOR 0.00 X 0 0 0 JOE J PARKER PAST PRESIDENT 0.00 X 0 0 0 JOE LEATHERS DIRECTOR 0.00 X 0 0 0 JOE M JODY BELLAH DIRECTOR 0.00 X 0 0 0 JOHN E DUDLEY PAST PRESIDENT 0.00 X 0 0 0 JOHN E ZACEK DIRECTOR 0.00 X 0 0 0 JOHN L CANTRELL DIRECTOR 0.00 X 0 0 0 JOHN M JACK SHELTON PAST PRESIDENT 0.00 X 0 0 0 JOHN MEANS PAST PRESIDENT 0.00 X 0 0 0 JOHN SUMNER RUNNELLS III DIRECTOR 0.00 X 0 0 0 JOHN Z KIMBERLIN JR DIRECTOR 0.00 X 0 0 0 JOHNNY FERGUSON DIRECTOR 0.00 X 0 0 0 JOSEPH BC FITZSIMONS DIRECTOR 0.00 X 0 0 0 KEN LEIBER DIRECTOR 0.00 X 0 0 0 KEN WELCH DIRECTOR 0.00 X 0 0 0 LARRY HORWOOD DIRECTOR 0.00 X 0 0 0 LEONARD HERFF CORNELIUS JR DIRECTOR 0.00 X 0 0 0 LEROY EZER DIRECTOR 0.00 X 0 0 0 LORENZO LASATER DIRECTOR 0.00 X 0 0 0 MARK W JONES DIRECTOR 0.00 X 0 0 0 MARTIN W CLEMENT II DIRECTOR 0.00 X 0 0 0 MARTY HARRIS DIRECTOR 0.00 X 0 0 0 MIKE GIBSON DIRECTOR 0.00 X 0 0 0 MILTON SHERROD GREESON JR DIRECTOR 0.00 X 0 0 0 MISSY BONDS DIRECTOR 0.00 X 0 0 0 NIXON DILLARD DIRECTOR 0.00 X 0 0 0 THURMAN S CLEMENTS JR DIRECTOR 0.00 X 0 0 0 PETE HUDGINS DIRECTOR 0.00 X 0 0 0 PRESNALL C CAGE DIRECTOR 0.00 X 0 0 0 RAY W WILLOUGHBY III DIRECTOR 0.00 X 0 0 0 DAN GATTIS DIRECTOR 0.00 X 0 0 0 RICHARD M LUCAS JR DIRECTOR 0.00 X 0 0 0 RICK PEEBLES DIRECTOR 0.00 X 0 0 0 BROOKES P HODGES DIRECTOR 0.00 X 0 0 0 RON HELM DIRECTOR 0.00 X 0 0 0 CLAUDE KOONTZ DIRECTOR 0.00 X 0 0 0 STEPHEN S SIKES DIRECTOR 0.00 X 0 0 0 STEPHEN T SWENSON DIRECTOR 0.00 X 0 0 0 STEPHEN DIEBEL DIRECTOR 0.00 X 0 0 0 STEVEN J MAFRIGE DIRECTOR 0.00 X 0 0 0 M STUART SASSER DIRECTOR 0.00 X 0 0 0 T MICHAEL O'CONNOR DIRECTOR 0.00 X 0 0 0 THOMAS J TOMMY HAEGELIN DIRECTOR 0.00 X 0 0 0 JASON HARLOW DIRECTOR 0.00 X 0 0 0 GEORGE HARRISON DIRECTOR 0.00 X 0 0 0 HEATH HEMPHILL DIRECTOR 0.00 X 0 0 0 TIM PENNELL DIRECTOR 0.00 X 0 0 0 TOM BEARD PAST PRESIDENT 0.00 X 0 0 0 TOM J HAYNIE DIRECTOR 0.00 X 0 0 0 TOM JOHNSON DIRECTOR 0.00 X 0 0 0 JAMES PALMER DIRECTOR 0.00 X 0 0 0 TOM MOORHOUSE DIRECTOR 0.00 X 0 0 0 TOM WOODWARD DIRECTOR 0.00 X 0 0 0 TONY SPEARS DIRECTOR 0.00 X 0 0 0 VAN BAIZE DIRECTOR 0.00 X 0 0 0 W CLAY JONES DIRECTOR 0.00 X 0 0 0 WH BILLY GREEN III DIRECTOR 0.00 X 0 0 0 WESLEY WELCH DIRECTOR 0.00 X 0 0 0 ROBERT J UNDERBRINK DIRECTOR 0.00 X 0 0 0 WILLIAM H MCCALL DIRECTOR 0.00 X 0 0 0 WILLIAM L BUCK ARRINGTON DIRECTOR 0.00 X 0 0 0 ELDON WHITE EXEC VP/CEO 40.00 X 267814 0 135761 JASON SKAGGS EXEC DIRECTOR, PUB AFFAIRS 40.00 X 187324 0 21700 TIMOTHY NIEDECKEN EXEC DIRECTOR, MEMBERSHIP 40.00 X 125579 0 17353 580717 0 174814 3 0 1 0 QUAD GRAPHICS INC 6700 DENTON DR DALLAS TX 75235 PUBLISHER 326569 THE RK GROUP PO BOX 1361 SAN ANTONIO TX 78295 CATERING 180274 ALTAI SYSTEMS INC 752 OAK GROVE CIR SEVERNA PARK MD 21146 SOFTWARE CONSULTANT 163546 3 LIVESTOCK PROTECTION 110000 3095810 3095810 MEMBERSHIP 900099 2589932 2589932 CONVENTION/TRADE SHOW 900099 1277163 1277163 ADVERTISING 511120 1237312 1237312 MAGAZINE SUBS 511120 472418 472418 458784 458784 9131419 43326 43326 75361 75361 337936 195748 142188 142188 -10370 152558 7139101 167500 7132115 30739 6986 136761 143747 143747 122777 53481 69296 69296 INTEREST IN SUBSIDIARY 900099 649854 649854 OTHER 900099 577797 577797 1227651 10832988 4339513 4781536 1711939 755531 3892494 117442 673440 335020 10872 52273 10770 9824 185016 264081 309268 202257 237344 765562 378463 114372 OTHER 606483 CATTLEMAN PUBLICATION 324281 VEHICLE EXPENSE 219389 ANNUITIES 83500 9547682 112756 121113 3063906 3843501 527557 1017502 15136 1408 360529 205173 4237236 1922804 2312856 2314432 2351371 2464938 3990988 4248288 70441 132897 12805540 14349252 316713 338262 356748 407264 543913 642641 1217374 1388167 X 11575910 12940472 12256 20613 11588166 12961085 12805540 14349252 1285306 87613 0 X 0 1 X 1 0 0 0 0 0 TEXAS & SOUTHWESTERN CATTLE RAISERS ASSOCIATION POLITICAL ACTION COMMITTEE 1301 W 7TH STREET FORT WORTH TX 76102 750608420 125327 0 1 0 453727 453727 1250000 705128 544872 1124108 431796 692312 241555 225136 16419 1167846 560744 607102 2314432 4248288 C 4248288 DEFERRED COMPENSATION LIABILITY 642641 642641 X PART X, LINE 2: THE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (A) OF THE INTERNAL REVENUE CODE(THE CODE) BECAUSE IT IS AN ORGANIZATION DESCRIBED IN CODE SECTION 501(C)(6). INCOME FROM CERTAIN OPERATIONS OF THE ASSOCIATION, INCLUDING MARKET INSPECTION FEES, ADVERTISING IN THE CATTLEMAN MAGAZINE, THE GROUP INSURANCE PROGRAM, THE OPERATIONS OF ISI, AND CERTAIN MISCELLANEOUS REVENUE, HAS BEEN DETERMINED TO BE TAXABLE FOR FEDERAL INCOME TAX PURPOSES. TAX POSITIONS ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE AUDITORS. AS OF DECEMBER 31, 2017, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SILENT AUCTION 122777 122777 7249 15221 31011 122777 122777 7249 15221 31011 53481 69296 X X X X 0 1 0 ELDON WHITE EXEC VP/CEO 212490 0 45000 0 10324 0 111406 0 24355 0 403575 0 0 0 JASON SKAGGS EXEC DIRECTOR, PUB AFFAIRS 145898 0 34345 0 7081 0 10186 0 11514 0 209024 0 0 0 PART I, LINE 4B DURING 2017, THE ASSOCIATION ACCRUED $98,727 IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN FOR ELDON WHITE SEE BELOW 0 SCHEDULE L PART IV BY LAW, EVERYONE (REGARDLESS OF WHETHER OR NOT THEY ARE A MEMBER OF THE TEXAS AND SOUTHWESTERN CATTLE RAISERS' ASSOCIATION [TSCRA]), WHO SELLS CATTLE AT A PUBLIC AUCTION IN TEXAS IS SUBJECT TO AN INSPECTION FEE, WHICH IS AUTHORIZED BY THE STATE OF TEXAS AND IS A SOURCE OF REVENUE TO THE ASSOCIATION. THE FEE IS ASSESSED PER HEAD OF CATTLE SOLD AND USED TO FUND THE INSPECTION SERVICE THAT IS PERFORMED BY THE TSCRA SPECIAL RANGERS AND MARKET INSPECTORS. MOST BOARD MEMBERS SELL CATTLE. THIS HAS NO EFFECT ON THE GOVERNANCE OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS COMPOSED OF THE THREE VOTING OFFICERS ON THE BOARD, ALL LIVING PAST-PRESIDENTS OF THE BOARD, AND 9 OTHER DIRECTORS ELECTED BY THE BOARD ITSELF. THE EXECUTIVE COMMITTEE HAS FULL POWER TO HANDLE THE AFFAIRS OF THE ASSOCIATION AT ANY TIME WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION. THIS INCLUDES THE SPECIFIC AUTHORITY TO DISCHARGE ANY EMPLOYEE WITH OR WITHOUT CAUSE, TO DISCHARGE ANY OFFICER FOR CAUSE, AND TO APPOINT ANY DIRECTOR OR PAST PRESIDENT TO COMPLETE THE REMAINDER OF THE TERM OF ANY OFFICER WHO FAILS TO COMPLETE THEIR TERM OF OFFICE FOR ANY REASON. THE EXECUTIVE COMMITTEE MAY MEET IN PERSON OR BY TELECONFERENCE. FORM 990, PART VI, SECTION A, LINE 2 DUE TO THE NATURE OF THE BUSINESS AND MEMBERSHIP OF THE ASSOCIATION, THERE ARE FAMILY AND INTER-GENERATIONAL RELATIONSHIPS BETWEEN SOME OF THE DIRECTORS. THIS HAS NO BEARING ON THE GOVERNANCE OF THE ORGANIZATION. THE ASSOCIATION MAINTAINS RECORDS OF ALL FAMILY AND BUSINESS RELATIONSHIPS ON FILE. FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - TEXAS & SOUTHWESTERN CATTLE RAISERS ASSOCIATION IS A MEMBERSHIP ORGANIZATION. MOST MEMBERS ARE TEXAS RESIDENTS. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE BOARD OF DIRECTORS IS ELECTED BY VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CEO PRIOR TO FILING. IT IS NOT DISTRIBUTED TO THE BOARD OF DIRECTORS BEFORE SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS AND BOARD MEMBERS PROVIDE ANNUAL WRITTEN ACKNOWLEDGEMENT THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANY DIRECTOR, OR MEMBER, WHO USES THEIR MEMBERSHIP OR ANY POSITION TO WHICH THEY ARE APPOINTED OR ELECTED TO THE BENEFIT OF THEMSELVES, HIS/HER COMPANY AND/OR BENEFACTORS, AND/OR TO THE DETRIMENT OF THE ASSOCIATION OR THE LIVESTOCK INDUSTRY SHALL BE SUBJECT TO SUSPENSION OR CANCELLATION OF MEMBERSHIP AS OUTLINED IN ARTICLE III SECTION 4 OF THE TSCRA BYLAWS, AS AMENDED, WHICH STATES: SECTION 4. ANY MEMBER WHO SHALL ENGAGE IN ACTIVITIES DETRIMENTAL TO THE ASSOCIATION OR THE LIVESTOCK INDUSTRY SHALL LOSE MEMBERSHIP AND BE EXPELLED FROM THE ASSOCIATION. THE BOARD OF DIRECTORS SHALL HAVE THE AUTHORITY TO APPROVE PROCEDURES TO SUSPEND OR CANCEL MEMBERSHIP DUE TO DETRIMENTAL BEHAVIOR OF A MEMBER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE IS COMPOSED OF THE CURRENT THREE NONEMPLOYEE OFFICERS OF THE ASSOCIATION AND THE IMMEDIATE PAST PRESIDENT. THE COMMITTEE IS RESPONSIBLE FOR SETTING THE EXECUTIVE VICE PRESIDENT/CEO COMPENSATION. THEY BASE THEIR RECOMMENDATION ON THE INDIVIDUAL'S PERFORMANCE AND CURRENT COMPENSATION DATA. THEIR RECOMMENDATION IS THEN RATIFIED AT AN EXECUTIVE COMMITTEE MEETING, WHERE MINUTES OF THE DISCUSSION AND VOTE ARE KEPT. THE MOST RECENT CHANGE TO EVP/CEO COMPENSATION OCCURED IN JANUARY 2015. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. TSCRA INSURANCE SERVICES 1301 W SEVENTH STREET FORT WORTH TX 76102 751869941 INSURANCE SALES TX TSCR ASSOCIATION C 637528 5618136 1.00000 1 1 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 1 0 0 TSCRA INSURANCE SERVICES A 493344 MARKET VALUE TSCRA INSURANCE SERVICES F 392554 COST TSCRA INSURANCE SERVICES Q 652460 COST