2016-08-10T08:35:14-05:00 2015-09-30 GRANT THORNTON LLP 8300 THORN DRIVE SUITE 300 WICHITA KS 672262708 990 2014-10-01 840738973 National Cattlemen's Beef Association Inc % DOUG EVANS NATI 3036940305 9110 East Nichols Avenue Suite 300 Centennial CO 801123425 DOUG EVANS CFO 3036940305 2016-08-09 true Rebecca Zecha P00648970 3162653231 2014 2016-12-15 16:53:06Z Kendal Frazier 9110 E Nichols Ave Ste 300 Centennial CO 80112 62445043 false X www.beef.org X 1996 DE National Cattlemen's Beef Association, Inc. works to increase profit opportunities for cattle and beef producers by enhancing business climate and building consumer demand. 8 8 157 282 863684 32708 4902975 5004392 51828792 55737262 17586 441174 322634 367284 57071987 61550112 0 0 0 0 14382856 15801362 0 0 0 40777993 44194240 55160849 59995602 1911138 1554510 27742380 29795071 12215068 12713249 15527312 17081822 NATIONAL CATTLEMEN'S BEEF ASSOCIATION, INC. WORKS TO INCREASE PROFIT OPPORTUNITIES FOR CATTLE AND BEEF PRODUCERS BY ENHANCING THE BUSINESS CLIMATE AND BUILDING CONSUMER 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 157 0 true 157 true true true false false false false false X 8 8 false false false false true true true 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 Philip Ellis President 1.0 0.0 X X 0 0 0 Tracy Brunner President Elect 1.0 1.0 X X 0 0 0 Craig Uden Vice President 1.0 1.0 X X 0 0 0 Kevin Kester Chair Policy 1.0 0.0 X X 0 0 0 Steve Scott Vice Chair Policy 1.0 0.0 X X 0 0 0 Jennifer Houston Chair Federation 1.0 0.0 X X 0 0 0 Steve Hanson Vice Chair Federation 1.0 0.0 X X 0 0 0 Marty Smith Treasurer 1.0 1.0 X X 0 0 0 Forrest L Roberts CEO; term. 7/31/15 38.0 2.0 X 600924 0 41035 Kendal S Frazier Interim CEO 38.0 2.0 X 308287 0 34375 doug evans cfo 39.0 1.0 X 315403 0 41035 Marvin L Kokes Sr VP, Assoc. Marketing 40.0 0.0 X 209809 0 37624 Michael Miller Sr VP, Global Marketing 40.0 0.0 X 223529 0 38263 Richard Husted VP, Strategic Planning 40.0 0.0 X 190839 0 29003 Colin Woodall Sr VP, Government Affairs 40.0 0.0 X 202854 0 29979 Todd Johnson Sr VP, Federation Services 40.0 0.0 X 186029 0 22432 Michael Petersen Controller 40.0 0.0 X 169836 0 33908 Mandy Carr Sr ED, Science&Prod Solutions 40.0 0.0 X 160391 0 20359 James O Reagan Former Sr VP; term. 9/30/13 40.0 0.0 X 160434 0 0 2728335 0 328013 11 true true false RGA Media Group Inc PO Box 7247-6590 PHILADELPHIA PA 171706590 Advertising 10783705 US Meat Export Federation PO Box 5722 DENVER CO 80217 Export 8872450 Ketchum Inc PO Box 60000 File 72294 SAN FRANCISCO CA 94160 Public Relations 3151996 Foodminds LLC 26249 Network Place CHICAGO IL 60673 Public Relations 946126 The RK Group PO Box 1361 SAN ANTONIO TX 782951361 Meeting Support 815998 50 5004392 5004392 BPOC CONTRACT 900099 35662495 35662495 STATE BEEF COUNCIL 900099 9554824 9554824 SPONSORSHIPS/MEETINGS 900099 8201648 8201648 PACKER/PROCESSOR INVESTMENTS 900099 1122914 1122914 ADVERTISING 541900 863684 863684 331697 331697 55737262 11621 11621 0 0 130472 130472 0 0 0 476705 47152 429553 429553 429553 0 0 1084591 717307 367284 367284 0 61550112 55240862 863684 441174 X 0 0 0 0 1850311 0 10864500 0 3086551 0 0 405192 77626 0 0 0 9305173 26046037 514245 334024 0 1186981 2775632 0 2677145 19374 0 435633 142958 MISCELLANEOUS EXPENSE 274220 59995602 2351668 3714774 11014221 14218276 0 0 11037314 8572747 103798 0 0 0 0 0 0 0 517100 688720 5495446 3768466 1468467 1726980 0 0 0 0 0 0 0 0 1249812 873574 27742380 29795071 8262569 8423382 0 0 3591814 3286733 0 0 0 0 0 0 309418 284203 0 0 51267 718931 12215068 12713249 X 15527312 17081822 0 0 0 0 15527312 17081822 27742380 29795071 1554510 X false true X true false false false false 5004392 205495 205495 1000878 -795383 1931717 1180064 751653 1030142 707838 322304 2533587 1880564 653023 1726980 0 CAPITAL LEASES 17517 INTERCOMPANY PAYABLES 701414 718931 X Schedule D, Part X, Line 2 Liability for Uncertain Tax Position (ASC 740) NATIONAL CATTLEMEN'S BEEF ASSOCIATION, INC. (NCBA) IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. NCBA had no significant unrelated business income during the years ended September 30, 2015 or 2014. 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, 2015 and 2014. If incurred, interest and penalties associated with tax positions are recorded in the period assessed as general services and administration expense. No interest or penalties have been assessed as of September 30, 2015 and 2014. Tax years that remain subject to examination include 2011 through 2015. X X X X X X true false false Forrest L Roberts CEO; term. 7/31/15 462066 0 127184 0 11674 0 20800 0 20235 0 641959 0 0 0 Kendal S Frazier Interim CEO 279945 0 28342 0 0 0 20800 0 13575 0 342662 0 0 0 doug evans cfo 279899 0 35504 0 0 0 20800 0 20235 0 356438 0 0 0 Marvin L Kokes Sr VP, Assoc. Marketing 185652 0 24157 0 0 0 17490 0 20134 0 247433 0 0 0 Michael Miller Sr VP, Global Marketing 203117 0 20412 0 0 0 18099 0 20164 0 261792 0 0 0 Richard Husted VP, Strategic Planning 181714 0 9125 0 0 0 15421 0 13582 0 219842 0 0 0 Colin Woodall Sr VP, Government Affairs 179625 0 22689 0 540 0 16499 0 13480 0 232833 0 0 0 Todd Johnson Sr VP, Federation Services 168812 0 17217 0 0 0 15151 0 7281 0 208461 0 0 0 Michael Petersen Controller 157796 0 12040 0 0 0 13886 0 20022 0 203744 0 0 0 Mandy Carr Sr ED, Science&Prod Solutions 152606 0 7785 0 0 0 13156 0 7203 0 180750 0 0 0 James O Reagan Former Sr VP; term. 9/30/13 0 0 0 0 160434 0 0 0 0 0 160434 0 0 0 Schedule J, Part I, Line 4a Severance or change of control Payments Post-termination payments are handled on a case-by-case basis. During calendar year 2014, the following reportable individuals received post-termination compensation from the organization: James O Reagan: $160,434 Delegation of Authority FORM 990, PART VI, 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. Members or Stockholders Form 990, Part VI, 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. Members or Stockholders Who May Elect Form 990, Part VI, Line 7a The association members and registrants shall elect the President, President-Elect, and a Vice President at the Stakeholders Congress. Decisions Subject to Approval Form 990, Part VI, Line 7b Decisions of the governing body are subject to approval by the Board of Directors. Amendments to repeal the bylaws require a two-thirds affirmative vote of the Board of Directors. Form 990 Review Process Form 990, Part VI, 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. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, 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 TOP MANAGEMENT OFFICIAL Form 990, Part VI, 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. Process for Determining Compensation of other officers and key employees Form 990, Part VI, 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. How Documents are Made Available to the Public Form 990, Part VI, Line 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. Calendar Year Compensation Form 990, Part VII Compensation for individuals in Part VII is reported on a calendar year basis. Amounts are derived from each individual's 2014 Form W-2. FORM 990 PART IX LINE 11G DESCRIPTION:PROGRAM EXECUTION PROFESSIONAL TOTAL FEES:8965735 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANT/SPEAKER FEES TOTAL FEES:277111 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL SERVICES TOTAL FEES:62327 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) 09 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 false true true true true true false true National Cattlemen's Building Corporation e 701414 FMV National Cattlemen's Foundation d 278401 FMV National Cattlemen's Foundation q 250000 FMV National Cattlemen's Building Corporation q 1247419 FMV