2024-11-15T21:50:59-05:00 2023-12-31 201943886 LOGAN THOMAS & JOHNSON LLC 413 WILCOX ST SUITE 204 CASTLE ROCK CO 801042477 990 2023-01-01 731123138 WOMEN'S PROFESSIONAL RODEO ASSOCIAT WOME 7194474627 431 S CASCADE AVENUE COLORADO SPRINGS CO 80903 JIMMIE MUNROE PRESIDENT 7194474627 2024-11-15 true false JAN THOMAS P01267359 3036631400 2024-11-15 2023 2024-10-15 13:58:12Z JIMMIE MUNROE 3549995 false X WWW.WPRA.COM X 1948 CO TO PROMOTE FEMALE PROFESSIONAL RODEO COMPETITION. 15 15 9 3270 89122 0 2298937 2482218 4696 10750 969589 993539 3362344 3486507 0 0 536639 570915 0 0 2486666 2761511 3023305 3332426 339039 154081 3803772 4194957 1391584 1599395 2412188 2595562 TO PROMOTE FEMALE PROFESSIONAL RODEO COMPETITION. false false 3007671 3482191 TO PROVIDE A FAIR REPRESENTATION OF THE ORGANIZATION'S MEMBERSHIP AND THE PROPER RECORDING AND DISBURSEMENT OF THE MEMBERS' WINNINGS. 3007671 false false false true false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 350 0 9 true true true false false false false false false false X 15 15 false false false false true true false true true false false true true true true true true true false false CO X STEPHANI NIBLOCK 7194474627 431 S CASCADE COLORADO SPRINGS CO 80903 JIMMIE MUNROE PRESIDENT 20.00 X X 32455 0 600 HEIDI SCHMIDT UECKER VICE PRESIDE 20.00 X X 22193 0 600 BRICKLEE MILLER DIRECTOR 8.00 X 5000 0 600 CARLA JOHNSON MOUNTAIN STA 8.00 X 3500 0 500 CHRISTI BRAUDRICK DIRECTOR 8.00 X 4150 0 450 CINDY GILLESPIE PRAIRIE DIRE 8.00 X 5600 0 600 DILLON MCPHERSON MONTANA DIRE 8.00 X 4800 0 600 JENNA DUHON DIRECTOR 8.00 X 3150 0 450 JULIE HERMAN WILDERNESS D 8.00 X 8200 0 600 KATIE PASCOE CALIFORNIA D 8.00 X 450 0 150 KAYLEE GALLINO BADLANDS DIR 8.00 X 450 0 150 LACY WILSON TURQUOISE DI 8.00 X 450 0 150 LOIS FERGUSON TEXAS DIRECT 8.00 X 6700 0 600 LYNN SMITH ROPING DIREC 8.00 X 5100 0 600 MELORA POTTER GREAT LAKES 8.00 X 5400 0 600 NICOLE BICE DIRECTOR 8.00 X 3150 0 450 RAINY ROBINSON COLUMBIA RIV 8.00 X 4100 0 600 SHEENA ROBBINS DIRECTOR 8.00 X 4050 0 450 118898 8750 false false false MEMBERSHIP DUES 900099 1338325 1338325 WOMEN WORLD'S FINALS REVENUE 900099 726260 726260 SPONSORSHIPS 900099 328184 328184 PRIZE MONEY 900099 86179 86179 MAGAZINE ADVERTISING 541800 3270 3270 2482218 9181 9181 23428 33132 -9704 -9704 -9704 31925 30356 1569 1569 1569 FINES 759538 759538 APPROVAL FEES 136335 136335 SIRE NOMINATION REVENUE 72590 72590 34780 34780 1003243 3486507 3482191 3270 1046 X 127648 111121 16527 359304 327150 32154 51851 42777 9074 32112 26492 5620 68515 68515 74129 44477 29652 4205 4205 75010 75010 197503 178781 18722 51562 51562 73323 17722 55601 83724 83724 455 273 182 47342 36398 10944 119354 107886 11468 PRCA PARTICIPATION FEES 580812 580812 AWARDS TO MEMBERS 358533 358533 NFR CIRCUITS 348810 348810 CONTRACT SERVICES 200084 118492 81592 478150 429136 49014 3332426 3007671 324755 0 2393061 2597108 186373 186611 80901 9232 1368475 601986 626897 766489 308858 343536 207682 291981 3803772 4194957 597498 902668 780450 687313 13636 9414 1391584 1599395 X 2412188 2595562 2412188 2595562 3803772 4194957 X 154081 29293 X false false false false true false 286918 286918 673112 412511 260601 26536 26372 164 381909 163103 218806 766489 BENEFICIAL INTEREST IN ASSETS HELD B 242748 OTHER ASSETS 41819 RIGHT OF USE ASSETS - FINANCING LEAS 7414 291981 LEASE OBLIGATION - FINANCING 7414 OTHER LIABILITIES 2000 9414 X 3544727 29293 28927 58220 3486507 3486507 3361353 28927 28927 3332426 3332426 SCHEDULE D, PAGE 3, PART X WPRA IS OPERATED AS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. WPRA RECOGNIZES TAX LIABILITIES WHEN, DESPITE WPRAS BELIEF THAT ITS TAX RETURN POSITIONS ARE SUPPORTABLE, WPRA BELIEVES THAT CERTAIN POSITIONS MAY NOT BE FULLY SUSTAINED UPON REVIEW BY TAX AUTHORITIES. BENEFITS FROM TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT. WPRA HAS CONCLUDED THAT THERE IS NO TAX LIABILITY OR BENEFIT REQUIRED TO BE RECORDED AS OF DECEMBER 31, 2023 AND 2022. WPRA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. WPRA BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO THE YEAR ENDED DECEMBER 31, 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 33,132 INVESTMENT EXPENSES -4,205 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 33,132 INVESTMENT EXPENSES -4,205 FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS PAY ANNUAL DUES TO BE A PART OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7A GOLD CARD MEMBERS, CARD HOLDING MEMBERS AND ROPING MEMBERS ARE ALLOWED TO ELECT OFFICERS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PROVIDED TO THE WPRA OFFICE. THE ACCOUNTANT AND BUSINESS COMMITTEE REVIEW. ONCE APPROVED THE AUTHORIZATION FORM IS SIGNED. FORM 990, PAGE 6, PART VI, LINE 12C AT THE ANNUAL MEETING, NEW CONFLICT OF INTEREST FORMS ARE HANDED OUT AND ARE SIGNED BY ALL OF THE OFFICERS AND DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A WAGES FOR MANAGEMENT POSITIONS ARE APPROVED BY THE BOARD BASED ON SALARY SURVEYS FOR THE AREA. FORM 990, PAGE 6, PART VI, LINE 19 A WRITTEN REQUEST IS SENT TO THE WPRA OFFICE. FORM 990, PART IX, LINE 24E NEWS 129,560 0 0 PESI EXPENSES AND PAYOUTS 119,090 0 0 SPECIAL EVENTS 118,163 0 0 OTHER EXPENSES 7,576 38,534 0 SPONSORSHIP MANAGEMENT 15,719 10,480 0 AMORTIZATION EXPENSE 20,909 0 0 HALL OF FAME 18,119 0 0 TOTAL 429,136 49,014 0 FORM 990, PART XI, LINE 9 RENTAL EXPENSES 33,132 INVESTMENT EXPENSES -4,205 RENTAL EXPENSES -33,132 INVESTMENT EXPENSES 4,205