2023-11-10T11:55:13-06:00 2022-12-31 910189318 MOSS ADAMS LLP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2022-11-01 930183015 HAPPY CANYON COMPANY INC HAPP 5412762553 PO BOX 609 PENDLETON OR 97801 ERIKA PATTON GENERAL MANAGER 5412762553 2023-11-09 1 ERIKA PATTON XXX-XX-XXXX 1 EMINA O CRESSWELL CPA P01217304 5097472600 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIKA PATTON PO BOX 122 PENDLETON OR 97801 25780 0 X PENDLETONROUNDUP.COM/P/HAPPY-CANYON/HAPPYCANYON X 1952 OR INDIAN PAGEANT, CONCERT, AND XTREME BULL RIDING. 11 11 0 350 0 0 293859 0 1424805 25370 742 168 48183 -1745 1767589 23793 607000 0 0 0 0 0 0 0 0 1258816 38238 1865816 38238 -98227 -14445 1118612 1072692 242035 210560 876577 862132 X TO PROVIDE ENTERTAINMENT THROUGH THE HAPPY CANYON NIGHT SHOW WHICH CELEBRATES THE PAGEANTRY OF THE LOCAL NATIVE AMERICAN INDIAN TRIBES, AS WELL AS A CONCERT, AND XTREME BULL RIDING SANCTIONED EVENT. 0 0 1668 9905 INDIAN SHOW/ PAGEANT FOR EDUCATION AND ENTERTAINMENT. 0 0 CONCERT TO OPEN WEEK LONG EVENTS WITHIN HAPPY CANYON ARENA AND IN CONJUNCTION WITH THE PENDLETON ROUND-UP RODEO. 0 0 XTREME BULL RIDING WITHIN HAPPY CANYON ARENA AND IN CONJUNCTION WITH THE PENDLETON ROUND-UP RODEO. 26135 15707 ASSOCIATED OPERATIONS, SHARED INCOME AND COSTS WITH PENDLETON ROUND-UP RODEO, RENTS, MAINTENANCE AND REPAIRS. 26135 15707 27803 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 1 1 0 0 0 X 11 11 1 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 OR X ERIKA PATTON 5412762553 PO BOX 609 PENDLETON OR 97801 KENZIE HANSELL PRESIDENT 10.00 X X 0 0 0 KIP CURTIS VICE PRESIDENT-SPONSORS 10.00 X X 0 0 0 BOBBY COREY DIRECTOR-ADMIN/TREASURER 5.00 X X 0 0 0 BRIAN CURREN DIRECTOR-INDIANS & COURT 5.00 X 0 0 0 CASEY EVANS DIRECTOR-LIVESTOCK 5.00 X 0 0 0 JEFF HEMPHILL DIRECTOR-BARS & CONCESSIONS 5.00 X 0 0 0 BEN MANEY DIRECTOR-TICKECTS & PROGRAMS 5.00 X 0 0 0 JOHNNY PIMENTAL DIRECTOR-SECURITY (THRU 12/22) 5.00 X 0 0 0 CHRIS STUVLAND DIRECTOR-GROUNDS 5.00 X 0 0 0 SHAWN TOWNE DIRECTOR-GOLDIES 10.00 X 0 0 0 BECKY WAGGONER DIRECTOR-SHOW 10.00 X 0 0 0 CASEY HUNT PUBLICITY & PROPERTIES 5.00 X 0 0 0 ERIKA PATTON GENERAL MANAGER 15.00 X 100545 0 16921 100545 0 16921 1 0 0 1 0 INDIAN PAGEANT SHOW 713990 25370 25370 25370 168 168 1987 -1987 -1987 -1987 OTHER INCOME 541800 242 242 242 23793 25612 0 -1819 5250 3728 1522 321 321 3630 2681 949 59 59 5650 4346 1304 DIRECTOR EXPENSES 15792 12147 3645 DIRECT EVENT EXPENSES 7536 4521 3015 38238 27803 10435 0 864603 642440 46507 225429 5712 5831 220113 21121 201790 198992 1118612 1072692 242035 210560 242035 210560 X 876577 862132 876577 862132 1118612 1072692 -14445 0 X 0 0 0 199621 9242 190379 14185 7464 6721 6307 4415 1892 198992 0 0 0 0 0 0 0 0 0 PART II, LINE 1 AND LINE 3 ERIKA PATTON RECEIVED $100,545 IN TAXABLE AND $16,921 IN NONTAXABLE COMPENSATION FROM THE ROUND-UP ASSOCIATION. HAPPY CANYON COMPANY AND THE ROUND-UP ASSOCIATION HAD ERIKA OVERSEE THE DAY TO DAY ACTIVITIES OF BOTH ORGANIZATIONS AS GENERAL MANAGER. HAPPY CANYON AND THE ROUND-UP HAVE A CONTRACT THAT INCLUDES THE USE OF HER TIME BY THE COMPANY. ERIKA'S TIME IS ALLOCATED 25% TO HAPPY CANYON COMPANY AND 75% TO THE ROUND-UP ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 2 BOBBY COREY AND KIPP CURTIS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS STOCK MEMBERS WHO PURCHASE ONE UNIT OF STOCK FOR $10 THAT HAS NO VOTING RIGHTS IN RETURN. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT CONTEMPORANEOUSLY DOCUMENT THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE GENERAL MANAGER AND THE FINANCIAL COMMITTEE OF THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING. ALL BOARD MEMBERS CAN REVIEW THE 990 IF REQUESTED. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND SHARED EMPLOYEES WITH THE ROUND-UP ASSOCIATION ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY TO REVIEW AND THEY MUST ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS AND CHANGES ARE COMMUNICATED TO ALL STAFF AND VOLUNTEERS. CONFLICTS OF INTEREST ARE DISCLOSED AND RECORDED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST MUST REFRAIN FROM VOTING AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN A VOTE IS TAKEN. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, BY REQUEST. EXPLANATION FOR ACCOUNTING PERIOD CHANGE: REVENUE PROCEDURE 85-58 RULES APPLY