2024-05-15T09:52:59-04:00 2023-12-31 310998651 HOLBROOK & MANTER INC 103 PROFESSIONAL PARKWAY MARYSVILLE OH 43040 990 2023-01-01 310784822 OHIO CATTLEMEN'S ASSOCIATION OHIO 6148736736 10600 U S ROUTE 42 MARYSVILLE OH 43040 ELIZABETH HARSH EXECUTIVE DIRECTOR 6148736736 2024-05-06 ELIZABETH HARSH XXX-XX-XXXX false MARK A WELP CPA P01856047 9376448175 2024-05-06 2023 2023-04-26 12:10:37Z ELIZABETH HARSH 10600 US ROUTE 42 MARYSVILLE OH 43040 1108682 false X WWW.OHIOCATTLE.ORG X 1969 OH PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY 18 18 0 250 81605 213290 200656 677880 787325 0 104871 109969 996041 1097950 0 0 0 0 0 891023 1106461 891023 1106461 105018 -8511 299138 364598 290722 364693 8416 -95 PROMOTION OF OHIO BEEF AND CATTLE INDUSTRY false false 1049602 787325 OHIO CATTLEMEN'S ASSOCIATION PROMOTES THE ECONOMIC,SOCIAL AND POLITICAL WELL BEING OF OHIO'S CATTLE PRODUCERS. THE ORGANIZATION ENHANCES CONSUMER AWARENESS OF THE BENEFITS OF BEEF THROUGH EDUCATION AND PROMOTION. 1049602 false false true true false false false false false true false false false false true false false false false false false false false true false false false false false false false false false false false false false false false false true false false true 12 0 true 0 true true false false false false false false false X 18 18 false false false false false false false true true false true true true true true true false true true false false X RON WINDNAGEL 6148736736 10600 US ROUTE 42 MARYSVILLE OH 43040 ELIZABETH HARSH EXECUTIVE DI 1.00 25.00 X 65190 57810 0 MARK GOECKE PRESIDENT 1.00 X X 0 0 0 LINDSEY HALL VICE PRESIDE 1.00 X X 0 0 0 LINDE SUTHERLY TREASURER 1.00 X X 0 0 0 TOM KARR PAST PRESIDE 1.00 X 0 0 0 ANDY LOHR DIRECTOR 1.00 X 0 0 0 DALE TAYLOR DIRECTOR 1.00 X 0 0 0 RYAN BAPST DIRECTOR 1.00 X 0 0 0 KRISTEN NICKLES DIRECTOR 1.00 X 0 0 0 JAYMES MACIEJEWSKI DIRECTOR 1.00 X 0 0 0 JOE GRUBBS DIRECTOR 1.00 X 0 0 0 TYLER HUMPHREY DIRECTOR 1.00 X 0 0 0 JIM JEPSEN DIRECTOR 1.00 X 0 0 0 AUSTIN COLE DIRECTOR 1.00 X 0 0 0 JOHN FERGUSON DIRECTOR 1.00 X 0 0 0 SHANE RILEY DIRECTOR 1.00 X 0 0 0 JIM ROGERS DIRECTOR 1.00 X 0 0 0 JASON DAGGER DIRECTOR 1.00 X 0 0 0 FRANK PHELPS DIRECTOR AT 1.00 X 0 0 0 65190 57810 false false false 200656 200656 BEEF EXPO 541800 434835 434835 BEST PROGRAM 541800 249642 249642 OTHER PROGRAM REVENUE 541800 79733 79733 OCA CONVENTION 541800 23115 23115 787325 1995 1995 16146 16146 16146 16146 20955 10732 10223 SUBSCRIPTIONS 511120 81605 81605 81605 1097950 803471 81605 1995 X 8342 7091 1251 18125 15406 2719 12971 11262 1709 4588 3900 688 OHIO BEEF EXPO 293542 293542 BEST PROGRAM EXPENSES 246069 246069 SHARED SERVICES 235095 199831 35264 MEMBER SERVICES 76766 76766 210963 195735 15228 1106461 1049602 56859 0 152525 188294 41145 33875 28805 23913 267679 149163 76663 118516 299138 364598 68595 110342 212378 203030 9749 51321 290722 364693 X 8416 -95 8416 -95 299138 364598 X -8511 X false true X true false false true false false 8418 8418 192399 104414 87985 66862 44749 22113 118516 X 1108682 10732 10732 1097950 1097950 1117193 10732 10732 1106461 1106461 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND, AS A RESULT, A PROVISION FOR INCOME TAXES IS NOT REQUIRED. THE ASSOCIATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ASSOCIATION DOES PAY TAXES ON UNRELATED BUSINESS INCOME ASSOCIATED WITH THE SALE OF ADVERTISING. THE ASSOCIATION FOLLOWS ASC NO. 740-10 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." THE ASSOCIATION RECORDS INTEREST AND PENALTIES, IF ANY, IN INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE ASSOCIATION DID NOT HAVE ANY INTEREST OR PENALTIES RELATED TO TAXES. MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN AS OF DECEMBER 31, 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 10,732 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 10,732 STATE STEAK BAR 20955 20955 10732 20955 20955 10732 10732 10223 FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF THE COMPLETED FORM 990 WILL BE FORWARDED TO THE BOARD OF DIRECTORS FOR REVIEW. UPON REVIEW, ANY QUESTIONS OR CONCERNS RAISED WILL BE ANSWERED BY THE APPROPRIATE OCA STAFF. IN ORDER TO APPROVE THE TAX RETURN, THE BOARD OF DIRECTORS WILL BE ASKED TO RESPOND THAT THEY HAVE REVIEWED THE INFORMATION AND APPROVE THE SIGNING OF THE FORMS. FORM 990, PAGE 6, PART VI, LINE 12C ON AN ANNUAL BASIS, EACH MEMBER OF THE BOARD OF DIRECTORS COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE. THE QUESTIONNAIRES ARE REVIEWED AND ACTIONS, IF ANY, ARE TAKEN BASED ON THE COMPANY'S POLICIES AND PROCEDURES. FORM 990, PAGE 6, PART VI, LINE 15A PERSONNEL COMMITTEE IS FORMED EVERY YEAR WHICH DETERMINES THE SALARIES FOR THE ENTIRE STAFF. THE COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD FOR THE EXECUTIVE DIRECTOR. THE BOARD REVIEWS THE COMMITTEE'S RECOMMENDATION AND THEN VOTES ON THE DIRECTOR'S SALARY IN EXECUTIVE SESSION DURING A BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST FORM 990, PART IX, LINE 24E OHIO CATTLEMAN MAGAZINE 60,865 0 0 MISCELLANEOUS 37,204 6,565 0 OCA CONVENTION EXPENSE 29,311 0 0 LOBBYING EXPENSE 19,256 0 0 REPAIRS & MAINTENANCE 15,712 2,773 0 DUES AND SUBSCRIPTIONS 11,998 2,117 0 CONTRACT SERVICES 6,372 1,124 0 PRINTING AND COPYING 5,478 967 0 SHIPPING AND POSTAGE 5,127 903 0 TELEPHONE 4,412 779 0 TOTAL 195,735 15,228 0 FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 10,732 FUNDRAISING EXPENSES -10,732 OHIO BEEF COUNCIL 10600 US HIGHWAY 42 MARYSVILLE OH 43040 310800569 PROMOTION OH 501C6 NA false OHIO CATTLEMEN'S FOUNDATION 10600 US HIGHWAY 42 MARYSVILLE OH 43040 311440536 EDUCATION OH 501C3 7 OCA OHIO CATTLEMENS' ASSOCIATION false false false false false false false false false false false true false false true true true true false false OHIO BEEF COUNCIL O 199536 OHIO BEEF COUNCIL J 16146