National Cowboy And Western Heritage Museum in Oklahoma City, Oklahoma (OK)

National Cowboy And Western Heritage Museum
Employer Identification Number (EIN)	730689546
Name of Organization	National Cowboy And Western Heritage Museum
Address	1700 Ne 63rd St, Oklahoma City, OK 73111-7906
Activities	Commemorative event (centennial, festival, pageant, etc.), Historical site, records or reenactment, Library
Subsection	Educational Organization
Ruling Date	09/1956
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2005
Assets	$50,000,000 to greater
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$90,769,676
Amount of Income	$15,991,856
Form 990 Revenue Amount	$12,089,143
National Taxonomy of Exempt Entities (NTEE)	Arts, Culture and Humanities: Museum, Museum Activities

Non-representatives - add comments:

Amount of income in 2005: $15,991,856

National Cowboy And Western Heritage Museum:	$15,991,856
Other organizations performing similar types of work:	$433,282

Assets in 2005: $90,769,676

National Cowboy And Western Heritage Museum:	$90,769,676
Other organizations performing similar types of work:	$1,224,023

Expenses in 2005: $9,280,013

This organization:	$9,280,013
Other organizations performing similar types of work:	$338,913

Income to expenses ratio in 2005: 1.3

National Cowboy And Western Heritage Museum:	1.3
Other organizations performing similar types of work:	1.5

Expenses allocated to program services in 2005: 21.3%

This organization:	21.3%
Other organizations performing similar types of work:	70.3%

Number of employees in 2005: 133

National Cowboy And Western Heritage Museum:	133
Other organizations performing similar types of work:	9

Employees paid over $50,000 in 2005: 12.8%

National Cowboy And Western Heritage Museum:	12.8%
Other organizations performing similar types of work:	11.1%

Grants share in income in 2005: 63.4%

National Cowboy And Western Heritage Museum:	63.4%
Other organizations performing similar types of work:	70.6%

Financial snapshot ($)

Revenue for 2005

Assets at end of 2005

Expenses for 2005

Functional Expenses for 2005 ($)

Income-Producing Activities for 2005

	2000	2001	2002	2003	2004	2005
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$38,945,437	$11,335,189	$7,766,614	$7,917,080	$8,646,593	$12,089,143
Contributions, gifts, grants, and similar amounts received	$34,474,399	$6,733,203	$4,733,732	$4,322,296	$4,588,821	$7,664,925
Contributions to donor advised funds
Direct public support	$34,474,399	$6,733,203	$4,733,732	$4,322,296	$4,588,821	$7,664,925
Indirect public support	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$3,640,160	$3,584,956	$2,427,353	$2,306,252	$2,179,759	$2,410,581
Membership dues and assessments	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$185,406	$251,542	$65,208	$29,891	$49,708	$79,450
Dividends and interest from securities	$79,855	$75,124	$202,151	$257,583	$360,710	$315,652
Net rental income or (loss)	$389,422	$474,895	$417,835	$435,463	$437,579	$471,908
Gross rents	$389,422	$474,895	$417,835	$435,463	$437,579	$471,908
Less: rental expenses	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$120,075	$78,479	$-751,328	$-100,281	$391,588	$450,417
Gross amount from sales of assets other than inventory	$127,090	$1,930,568	$3,054,696	$481,360	$654,456	$3,699,708
Less: cost or other basis and sales expenses	$7,015	$1,852,089	$3,806,024	$581,641	$262,868	$3,249,291
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$550,235	$529,735	$527,938	$546,600
Gross sales of inventory, less returns and allowances	$0	$0	$1,141,080	$1,109,416	$1,098,623	$1,200,022
Less: cost of goods sold	$0	$0	$590,845	$579,681	$570,685	$653,422
Other revenue	$56,120	$136,990	$121,428	$136,141	$110,490	$149,610
Total expenses	$9,887,332	$10,117,531	$8,948,637	$9,176,233	$9,452,155	$9,280,013
Program services	$2,361,973	$2,395,096	$2,405,546	$1,617,204	$1,957,352	$1,978,782
Management and general	$7,525,359	$7,722,435	$6,543,091	$7,310,024	$7,197,360	$7,010,768
Fundraising	$0	$0	$0	$249,005	$297,443	$290,463
Payments to affiliates	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$83,053,773	$83,977,931	$82,676,782	$82,935,509	$82,407,002	$84,942,713
Excess or (deficit) for the year	$29,058,105	$1,217,658	$-1,182,023	$-1,259,153	$-805,562	$2,809,130
Net assets or fund balances at beginning of year	$54,292,495	$83,053,773	$83,977,931	$82,676,782	$82,935,509	$82,407,002
Other changes in net assets or fund balances	$-296,827	$-293,500	$-119,126	$1,517,880	$277,055	$-273,419

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2005)
Total functional expenses	$9,280,013	$1,978,782	$7,010,768	$290,463
Grants paid from donor advised funds
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$336,195	$0	$336,195	$0
Compensation of former officers, directors, key employees, etc.
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)
Salaries and wages of employees not included above	$3,375,327	$600,467	$2,603,764	$171,096
Pension plan contributions not included above	$147,044	$24,598	$115,994	$6,452
Employee benefits not included above	$260,148	$65,982	$185,704	$8,462
Payroll taxes	$268,206	$43,521	$212,222	$12,463
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$39,790	$0	$39,790	$0
Legal fees	$4,599	$105	$4,494	$0
Supplies	$417,959	$300,132	$111,855	$5,972
Telephone	$27,807	$3,272	$24,535	$0
Postage and shipping	$84,084	$58,070	$16,420	$9,594
Occupancy	$591,846	$0	$591,846	$0
Equipment rental and maintenance	$436,144	$96,658	$336,214	$3,272
Printing and publications	$397,368	$381,740	$10,328	$5,300
Travel	$158,921	$75,908	$62,012	$21,001
Conferences, conventions, and meetings	$12,146	$3,882	$7,474	$790
Interest	$268,188	$0	$268,188	$0
Depreciation, depletion, etc.	$1,378,780	$0	$1,378,780	$0
Other expenses not covered above	$1,075,461	$324,447	$704,953	$46,061

	2000	2001	2002	2003	2004	2005
Balance Sheets
Total assets	$107,949,927	$103,758,740	$101,608,427	$98,425,236	$94,878,477	$90,769,676
Cash - non-interest-bearing	$3,837,475	$4,545,004	$2,256,545	$3,285,677	$3,677,477	$3,818,156
Savings and temporary cash investments	$0	$0	$0	$0	$0	$0
Accounts receivable less allowance for doubtful accounts	$70,923	$63,672	$69,565	$52,796	$56,444	$59,372
Pledges receivable less allowance for doubtful accounts	$34,330,950	$27,070,734	$21,886,507	$16,706,920	$12,969,986	$12,521,158
Grants receivable	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$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)
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$490,248	$532,459	$556,280	$547,187	$534,622	$484,896
Prepaid expenses and deferred charges	$33,450	$43,268	$47,379	$30,240	$20,998	$54,922
Investments - publicly-traded securities
Investments - other securities	$2,425,033	$4,108,645	$9,845,892	$11,434,846	$11,960,414	$8,825,298
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0
Investments - other	$29,037,151	$30,547,170	$31,081,480	$31,347,508	$31,747,765	$32,183,737
Land, buildings, and equipment less accumulated depreciation	$37,172,188	$36,522,986	$35,526,853	$34,716,462	$33,494,079	$32,290,115
Other assets, including program-related investments	$552,509	$324,802	$337,926	$303,600	$416,692	$532,022
Total liabilities	$24,896,154	$19,780,809	$18,931,645	$15,489,727	$12,471,475	$5,826,963
Accounts payable and accrued expenses	$1,297,115	$1,460,575	$1,407,509	$935,471	$1,201,305	$1,061,533
Grants payable	$0	$0	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$0	$0	$0
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$23,215,776	$18,203,367	$17,419,691	$14,453,882	$11,170,363	$4,671,393
Other liabilities	$383,263	$116,867	$104,445	$100,374	$99,807	$94,037
Total liabilities and net assets/fund balances	$107,949,927	$103,758,740	$101,608,427	$98,425,236	$94,878,477	$90,769,676
Total net assets or fund balances	$83,053,773	$83,977,931	$82,676,782	$82,935,509	$82,407,002	$84,942,713

	2000	2001	2002	2003	2004	2005
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$38,648,610	$11,335,189	$7,766,614	$7,917,080	$8,646,593	$12,089,143
Total revenue, gains, and other support per audited financial statements	$38,648,610	$11,041,689	$8,238,333	$9,993,987	$9,494,333	$12,469,146
Other expenses	$0	$0	$-119,126	$1,497,226	$277,055	$-273,419
Net unrealized gains on investments	$0	$0	$0	$1,497,226	$277,055	$-273,419
Donated services and use of facilities	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0
Other	$0	$0	$-119,126	$0	$0	$0
Other revenue	$0	$293,500	$-590,845	$-579,681	$-570,685	$-653,422
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$293,500	$-590,845	$-579,681	$-570,685	$-653,422

	2000	2001	2002	2003	2004	2005
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$9,590,504	$10,117,531	$8,948,637	$9,176,233	$9,452,155	$9,280,013
Total expenses and losses per audited financial statements	$9,887,332	$10,117,531	$9,539,482	$9,735,260	$10,022,840	$9,933,435
Other revenue	$296,828	$0	$590,845	$579,681	$570,685	$653,422
Donated services and use of facilities	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0
Losses	$296,828	$0	$0	$0	$0	$0
Other	$0	$0	$590,845	$579,681	$570,685	$653,422
Other expenses	$0	$0	$0	$20,654	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$20,654	$0	$0

Current Officers, Directors, Trustees, and Key Employees

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	47
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

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?	Yes
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?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
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?
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?
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)?
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?	No
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?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 2006	133

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2005)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$203,401		$1,467,037	$2,753,780
Program service revenue
Program service revenue 1	000000	$0	00	$0	$618,715
Program service revenue 2	000000	$0	00	$0	$356,522
Program service revenue 3	000000	$0	00	$0	$1,435,344
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	$0
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)	$79,450	$0
Dividends and interest from securities	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)	$315,652	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)	$471,908	$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	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$450,417	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	Gift, novelty, and souvenir stores	$203,401	00	$0	$343,199
Other revenue	000000	$0	Income from an activity that is not regularly carried on (section 512(a)(1))	$149,610	$0

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 2005)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	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 2005)
$73,281	$12,513	$0
$66,683	$19,900	$0
$63,117	$19,551	$0
$92,326	$25,246	$0
$87,995	$15,186	$0

Total number of other employees paid over $50,000	12

Total number of other employees paid over $50,000

Statements About Activities (for 2005)
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
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
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
The aggregate value of assets held in all funds or accounts included above at the end of the tax year

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees

	1999	2000	2001	2002	2003	2004
Support Schedule
Total	$10,596,707	$38,326,552	$9,987,159	$12,734,935	$12,704,691	$11,863,325
Gifts, grants, and contributions received	$6,874,240	$34,474,399	$6,733,203	$9,880,353	$9,212,438	$8,406,720
Membership fees received	$391,280	$386,172	$368,202	$332,132	$318,413	$357,407
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	$2,518,396	$2,737,662	$2,113,005	$2,095,221	$2,289,450	$2,120,269
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	$734,727	$685,888	$673,736	$327,307	$761,683	$893,832
Net income from unrelated business activities not included above	$40,127	$17,516	$64,164	$63,164	$25,312	$20,442
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$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
Other income	$37,937	$24,915	$34,849	$36,758	$97,395	$64,655

Lobbying Expenditures by Electing Public Charities (for 2005)
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
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11	Sherwin Miller Museum Of Jewish Art Inc, Fenster General Fund	2021 E 71st St, Tulsa, OK 74136-5408	OK	1968-08	$3,372,784
12	National Wrestling Hall Of Fame Inc	405 W Hall Of Fame Ave, Stillwater, OK 74075-5025	OK	1972-11	$2,100,748
13	Oklahoma Jazz Hall Of Fame	5 S Boston Ave, Tulsa, OK 74103-3710	OK	1990-09	$681,158
14	Cowboy Hall Of Fame Affiliated Fund Inc	PO BOX 1146, Oklahoma City, OK 73101-1146	OK	1992-03	$475,227
15	Creek Council House Museum Association	106 W 6th St, Okmulgee, OK 74447-5014	OK	1989-02	$310,599
16	Oklahoma State Firemens Museum Inc	2716 Ne 50th St, Oklahoma City, OK 73111-7202	OK	1966-11	$240,201
17	National Indian Monument And Institute Inc, Nimi	9521-B Riverside Parkway Box 358, Tulsa, OK 74137-7304	OK	1991-05	$156,462
18	International Gymnast Hall Of Fame	3214 Bart Conner Dr, Norman, OK 73072-2406	OK	1991-08	$86,937
19	The Oscar Jacobson Foundation	609 Chautauqua Ave, Norman, OK 73069-4604	OK	1987-04	$51,200
20	Institute Of The Great Plains Inc	P O Box 68, Lawton, OK 73502	OK	1963-11	$0

Number of organizations performing similar types of work

Alaska	2
Alabama	2
Arkansas	6
Arizona	11
California	72
Colorado	12
Connecticut	16
District of Columbia	3
Delaware	3
Florida	25
Georgia	11
Hawaii	10
Iowa	15
Idaho	4
Illinois	33
Indiana	16
Kansas	18
Kentucky	9
Louisiana	6
Massachusetts	17
Maryland	13
Maine	13
Michigan	18
Minnesota	7
Missouri	14
Mississippi	3

Montana	3
North Carolina	12
North Dakota	3
Nebraska	2
New Hampshire	8
New Jersey	14
New Mexico	10
Nevada	2
New York	48
Ohio	33
Oklahoma	14
Oregon	7
Pennsylvania	20
Rhode Island	2
South Carolina	5
South Dakota	7
Tennessee	13
Texas	39
Utah	2
Virginia	13
Vermont	5
Washington	13
Wisconsin	12
West Virginia	2
Wyoming	2
International	1

Total

651

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