Professional Rodeo Cowboys Association Inc in Colorado Spgs, Colorado (CO)

Professional Rodeo Cowboys Association Inc
Employer Identification Number (EIN)	840414922
Name of Organization	Professional Rodeo Cowboys Association Inc
Address	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301
Activities	Other services or benefits to members or employees, Professional association, Publishing activities
Subsection	Business League
Ruling Date	11/1979
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$13,934,899
Amount of Income	$11,885,332
Form 990 Revenue Amount	$11,885,332
National Taxonomy of Exempt Entities (NTEE)	Recreation, Sports, Leisure, Athletics: Professional Societies, Associations

Non-representatives - add comments:

Amount of income in 2013: $11,885,332

This organization:	$11,885,332
Other organizations performing similar types of work:	$3,181,088

Assets in 2013: $13,934,899

This organization:	$13,934,899
Other organizations performing similar types of work:	$3,050,217

Expenses in 2013: $11,771,519

Professional Rodeo Cowboys Association Inc:	$11,771,519
Other organizations performing similar types of work:	$2,051,636

Income to expenses ratio in 2013: 1.0

This organization:	1.0
Other organizations performing similar types of work:	1.1

Number of employees in 2013: 87

This organization:	87
Other organizations performing similar types of work:	16

Employees paid over $100,000 in 2013: 13.8%

Professional Rodeo Cowboys Association Inc:	13.8%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 11.4%

Professional Rodeo Cowboys Association Inc:	11.4%
Other organizations performing similar types of work:	0.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		146	149
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		93	87
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$638,499	$678,236
Total reportable compensation from related organizations	$376,259	$371,642
Total estimated amount of other compensation from the organization and related organizations	$23,252	$27,585
Total number of individuals who received more than $100,000 of reportable compensation from the organization	5	5
Total number of independent contractors who received more than $100,000 of compensation from the organization	6	7

	2011	2012	2013
Statement of Revenue
Total revenue	$11,313,324	$11,794,084	$11,885,332
Contributions, Gifts, Grants and Other Similar Amounts	$1,361,246	$1,362,721	$1,351,986
Program Service Revenue	$8,613,779	$9,120,678	$9,191,565
900099		$1,000,000	$1,000,000
900099		$2,943,040	$2,996,790
900099		$1,763,116	$1,803,473
900099		$2,012,950	$2,012,555
900099		$1,118,187	$1,124,388
All other program service revenue		$283,385	$254,359
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$4,443	$3,422	$1,001
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$1,333,856	$1,307,263	$1,340,780
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$12,247,392	$11,987,870	$11,771,519
Grants and other assistance to domestic organizations and domestic governments		$100,000	$100,000
Grants and other assistance to domestic individuals		$100	$1,890
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$724,748	$638,499	$678,236
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$1,903,553	$2,659,362	$2,632,966
Pension plan accruals and contributions		$0	$64,902
Other employee benefits		$0	$0
Payroll taxes	$224,681	$306,360	$254,132
Fees for services (non-employees)
Management		$0	$0
Legal		$181,934	$147,378
Accounting		$163,234	$170,690
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$0	$5,310
Other		$428,455	$165,785
Advertising and promotion		$582,952	$978
Office expenses		$400,438	$392,390
Information technology		$102,130	$124,753
Royalties		$0	$0
Occupancy		$382,702	$330,750
Travel		$624,331	$319,564
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$130,685	$140,855
Interest		$0	$195
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$941,810	$916,509
Insurance		$2,399,882	$2,237,379
Other expenses		$427,068	$370,340
Other expenses		$777,459	$230,083
Other expenses		$180,000	$1,090,356
Other expenses		$489,126	$955,098
Other expenses		$71,343	$440,980

	2011	2012	2013
Balance Sheet
Total assets	$14,372,931	$13,906,310	$13,934,899
Cash - non-interest-bearing		$0	$0
Savings and temporary cash investments		$943,671	$1,493,834
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$2,748,995	$2,745,875
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$160,372	$136,715
Land, buildings, and equipment: cost or other basis		$5,699,210	$5,025,625
Investments - publicly traded securities		$0	$0
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$4,354,062	$4,532,850
Total liabilities	$2,600,065	$2,327,230	$2,242,006
Accounts payable and accrued expenses		$357,112	$142,089
Grants payable		$0	$0
Deferred revenue		$1,255,469	$1,240,924
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$714,649	$858,993
Total net assets or fund balances	$11,772,866	$11,579,080	$11,692,893
Unrestricted net assets		$11,579,080	$11,692,893
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$11,650,977	$9,631,201	$9,619,672	$9,621,578	$8,035,505	$9,073,412	$11,391,279	$10,755,515
Contributions, gifts, grants, and similar amounts received	$0	$0	$0	$0	$0	$0	$0	$0
Contributions to donor advised funds							$0	$0
Direct public support	$0	$0	$0	$0	$0	$0	$0	$0
Indirect public support	$0	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$0	$0	$0	$0	$0	$0	$0	$0
Membership dues and assessments	$10,184,443	$7,788,336	$7,626,166	$7,686,402	$5,926,629	$6,235,250	$7,448,821	$7,177,249
Interest on savings and temporary cash investments	$596,078	$301,635	$206,693	$238,766	$210,148	$263,273	$449,830	$537,856
Dividends and interest from securities	$0	$0	$0	$0	$0	$0	$0	$0
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$51,796	$114,769	$58,511	$194,376	$71,193	$0	$0
Gross amount from sales of assets other than inventory	$0	$310,691	$12,028,321	$2,444,427	$3,523,799	$334,504	$0	$0
Less: cost or other basis and sales expenses	$0	$258,895	$11,913,552	$2,385,916	$3,329,423	$263,311	$0	$0
Net income or (loss) from special events and activities	$0	$0	$30,162	$15,671	$17,557	$83,921	$-5,052	$-158,485
Gross revenue	$0	$0	$176,792	$206,095	$186,578	$236,599	$169,313	$84,025
Less: direct expenses other than fundraising expenses	$0	$0	$146,630	$190,424	$169,021	$152,678	$174,365	$242,510
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$870,456	$1,489,435	$1,641,882	$1,622,228	$1,686,795	$2,419,775	$3,497,680	$3,198,895
Total expenses	$9,123,502	$10,048,122	$10,180,939	$10,388,353	$7,364,678	$6,921,482	$8,461,039	$11,161,821
Program services	$0	$0	$0	$0	$0	$0	$0	$0
Management and general	$0	$0	$0	$0	$0	$0	$0	$0
Fundraising	$0	$0	$0	$0	$0	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$8,876,573	$8,160,171	$7,217,822	$6,982,565	$7,476,874	$9,555,696	$12,485,936	$12,079,630
Excess or (deficit) for the year	$2,527,475	$-416,920	$-561,267	$-766,775	$670,827	$2,151,930	$2,930,240	$-406,306
Net assets or fund balances at beginning of year	$6,580,092	$8,876,573	$8,160,171	$7,217,822	$6,982,565	$7,476,874	$9,555,696	$12,485,936
Other changes in net assets or fund balances	$-230,994	$-299,482	$-381,082	$531,518	$-176,518	$-73,108	$0	$0

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$11,161,821	$0	$0	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$111,200
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation of former officers, directors, key employees, etc.	$49,841	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$2,545,109	$0	$0	$0
Pension plan contributions not included above	$194,753	$0	$0	$0
Employee benefits not included above	$274,342	$0	$0	$0
Payroll taxes	$208,387	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$101,740	$0	$0	$0
Legal fees	$503,121	$0	$0	$0
Supplies	$327,568	$0	$0	$0
Telephone	$142,554	$0	$0	$0
Postage and shipping	$153,633	$0	$0	$0
Occupancy	$56,067	$0	$0	$0
Equipment rental and maintenance	$130,648	$0	$0	$0
Printing and publications	$292,396	$0	$0	$0
Travel	$647,133	$0	$0	$0
Conferences, conventions, and meetings	$193,755	$0	$0	$0
Interest	$142	$0	$0	$0
Depreciation, depletion, etc.	$187,459	$0	$0	$0
Other expenses not covered above	$5,041,973	$0	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$11,780,758	$11,680,243	$11,101,558	$12,145,963	$12,375,514	$13,293,956	$15,816,265	$19,138,583
Cash - non-interest-bearing	$0	$0	$0	$0	$0	$3,500	$1,757	$1,200
Savings and temporary cash investments	$673,076	$1,029,030	$0	$0	$0	$6,131,038	$5,284,702	$7,783,214
Accounts receivable less allowance for doubtful accounts	$3,164,242	$2,966,489	$3,810,026	$1,235,331	$1,599,703	$1,844,603	$1,717,875	$2,035,989
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$1,102,723	$1,072,422
Inventories for sale or use	$0	$0	$0	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$210,015	$86,690	$122,602	$236,392	$339,536	$191,290	$117,022
Investments - publicly-traded securities							$460,528	$477,009
Investments - other securities	$5,646,042	$5,587,371	$5,447,129	$3,420,317	$439,160	$443,243	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$2,061,777	$1,777,241	$1,582,760	$1,437,841	$1,310,221	$1,239,296	$1,843,450	$3,514,147
Other assets, including program-related investments	$235,621	$110,097	$174,953	$5,929,872	$8,790,038	$3,292,740	$5,213,940	$4,137,580
Total liabilities	$2,904,185	$3,520,072	$3,883,736	$5,163,398	$4,898,640	$3,738,260	$3,330,329	$7,058,953
Accounts payable and accrued expenses	$812,249	$1,849,054	$2,594,729	$1,369,453	$1,686,369	$1,823,062	$1,808,685	$1,976,035
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$1,549,463	$1,453,341	$1,078,850	$1,090,956	$1,115,716	$1,514,584	$1,207,684	$1,102,875
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$60,756	$0	$0	$0	$0	$0	$0
Other liabilities	$542,473	$156,921	$210,157	$2,702,989	$2,096,555	$400,614	$313,960	$3,980,043
Total liabilities and net assets/fund balances	$11,780,758	$11,680,243	$11,101,558	$12,145,963	$12,375,514	$13,293,956	$15,816,265	$19,138,583
Total net assets or fund balances	$8,876,573	$8,160,171	$7,217,822	$6,982,565	$7,476,874	$9,555,696	$12,485,936	$12,079,630

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$11,650,977	$9,631,202	$9,619,672	$9,621,578	$8,035,505	$9,073,412	$11,391,279	$10,755,515
Total revenue, gains, and other support per audited financial statements	$11,514,562	$22,821,462	$22,671,168	$24,765,604	$23,923,037	$27,711,766	$22,781,456	$22,706,608
Other expenses	$-136,415	$13,190,260	$13,051,496	$15,171,919	$15,905,089	$18,724,202	$11,385,125	$11,792,750
Net unrealized gains on investments	$-136,415	$-299,482	$-381,082	$193,612	$-176,518	$-73,108	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$13,489,742	$13,432,578	$14,978,307	$16,081,607	$18,797,310	$11,385,125	$11,792,750
Other revenue	$0	$0	$0	$27,893	$17,557	$85,848	$-5,052	$-158,343
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$27,893	$17,557	$85,848	$-5,052	$-158,343

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$9,123,502	$10,048,122	$10,180,939	$10,388,353	$7,364,678	$6,921,482	$8,461,039	$11,161,821
Total expenses and losses per audited financial statements	$9,218,081	$24,429,353	$24,182,761	$28,716,742	$27,468,041	$23,060,573	$18,971,175	$20,451,475
Other revenue	$94,579	$14,381,231	$14,001,822	$18,694,188	$20,120,920	$16,224,939	$10,505,084	$9,131,311
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$94,579	$14,381,231	$14,001,822	$18,694,188	$20,120,920	$16,224,939	$10,505,084	$9,131,311
Other expenses	$0	$0	$0	$365,799	$17,557	$85,848	$-5,052	$-158,343
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$365,799	$17,557	$85,848	$-5,052	$-158,343

Current Officers, Directors, Trustees, and Key Employees

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Loans and Advances	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
$0	$43,274	$6,567	$0

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?	No
Did the organization make only in-house lobbying expenditures of $2,000 or less?	Yes
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?	No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	79

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$537,856	$10,217,659
Program service revenue
Program service revenue 1	000000	$0	00	$0	$0
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$7,177,249
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$537,856	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$-158,485
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$3,198,895

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
840692637	79%	$10,065,361	$3,535,909
710928064	100%	$543,444	$560,257
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Pga Tour Inc	100 Pga Tour Blvd, Ponte Vedra, FL 32082-3046	FL	1977-02	$1,549,571,629
2	United States Tennis Association Inc	70 W Red Oak Ln, White Plains, NY 10604-3602	NY	1943-11	$307,745,981
3	Office Of The Commissioner Of Base Ball	245 Park Avenue, New York, NY 10167-0002	NY	1942-10	$119,529,301
4	Professional Golfers Association Of America	PO BOX 109601, Palm Bch Gdns, FL 33410-9601	FL	1959-12	$109,654,659
5	Ladies Professional Golf Assoc	100 International Golf Dr, Daytona Beach, FL 32124-1082	FL	1971-02	$102,886,275
6	National Shooting Sports Foundation Inc	11 Mile Hill Rd, Newtown, CT 06470-2328	CT	1971-01	$62,252,016
7	Professional Rodeo Cowboys Association Inc	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$11,885,332
8	National Ski Areas Association Inc	133 S Van Gordon St Ste 300, Lakewood, CO 80228-1706	CO	1964-04	$3,830,552
9	Rocky Mountain Golf Course Superintendents Association Inc	3030 W 81st Ave, Westminster, CO 80031-4111	CO	1967-03	$168,484
10	South Dakota State Referee Association	819 Candlewood Lane, Brookings, SD 57006	SD	2011-06	$53,549
11	Atwater Baseball Association	304 Ramsey Ave W, Atwater, MN 56209	MN	2007-12	$0
12	Equestrian Medical Safety Associates	Uf Hsc Box 100236, Gainesville, FL 32611	FL	2009-04	$0
13	Greater Oklahoma City Sports Consortium Association	123 Park Avneue, Oklahoma City, OK 73102	OK	2013-06	$0
14	Gulf Coast Basketball Officals Association	PO BOX 154, Gautier, MS 39553-0154	MS	2010-08	$0
15	International Standing Ice Hockey Federation	26 Mallard Dr, Sharon, MA 02067	MA	2005-03	$0
16	Maine Association Of Volleyball Officials	118 Dyer Rd, Lewiston, ME 04240-1312	ME	2004-09	$0
17	National Bowling Forum Inc	621 Six Flags Dr, Arlington, TX 76011-6305	TX	2004-12	$0
18	New England Intercollegiate Softball Coaches Association, Neisca	161 Cross Street, Middletown, CT 06459	CT	2000-02	$0
19	Taylor Umpires Association Inc	5887 Marvin St, Taylor, MI 48180-1137	MI	2011-02	$0
20	Texas Association Of Basketball Coaches Education Fund Inc	PO BOX 2886, Sugar Land, TX 77487-2886	TX	2014-04	$0

Number of organizations performing similar types of work

Arizona	2
California	7
Colorado	3
Connecticut	2
Florida	8
Illinois	4
Indiana	1
Kansas	1
Kentucky	1
Massachusetts	1
Maryland	1
Maine	1
Michigan	1
Minnesota	3

Mississippi	1
New Hampshire	1
Nevada	1
New York	5
Ohio	1
Oklahoma	1
Pennsylvania	3
South Carolina	2
South Dakota	1
Tennessee	1
Texas	6
Virginia	2
Washington	1

Total

Affiliation	Name	Address	State	Established	Total Income
All affiliated organizations
Central	Professional Rodeo Cowboys Association Inc	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$11,885,332
Subordinate	Professional Rodeo Cowboys Association Inc, Group Return	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$2,337,411
Subordinate	Professional Rodeo Cowboys Association Inc, Badlands Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, California Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Columbia River Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, First Frontier Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Great Lakes Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Montana Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Mountain States Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Prairie Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Southeastern Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Texas Pro Rodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Wilderness Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professsional Rodeo Cowboys Association Inc, Turquoise Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0
Subordinate	Professional Rodeo Cowboys Association Inc, Montana Prorodeo Circuit	101 Pro Rodeo Dr, Colorado Spgs, CO 80919-2301	CO	1979-11	$0

Number of affiliated organizations

Colorado