2023-11-09T17:34:00-06:00 2022-12-31 910189318 MOSS ADAMS LLP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2022-11-01 930269331 THE ROUND-UP ASSOCIATION ROUN 5412762553 PO BOX 609 PENDLETON OR 97801 ERIKA PATTON GENERAL MANAGER 5412762553 2023-11-09 1 ERIKA PATTON 999009999 1 EMINA O CRESSWELL CPA P01217304 5097472600 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THE PENDLETON ROUND-UP ASSOCIATION ERIKA PATTON PO BOX 609 PENDLETON OR 97801 921778 0 X PENDLETONROUNDUP.COM X 1933 OR PRCA SANCTIONED RODEO AND EXHIBITION OF ALL FRONTIER SPORTS AND PASTIMES IN PENDLETON, OR. 16 16 27 1050 0 0 51859 500 3703586 343538 73851 55361 1986487 357262 5815783 756661 670630 250 0 0 828566 140776 0 0 0 3609453 515510 5108649 656536 707134 100125 13466479 13739051 321556 428518 13144923 13310533 COMPETITION AND EXHIBITION OF ALL FRONTIER SPORTS AND PASTIMES AT PENDLETON, OREGON AND ANY AND ALL OTHER EXHIBITIONS, AMUSEMENTS, AND ENTERTAINMENT OF EVERY KIND AND CHARACTER, WHETHER IN CONNECTION THEREWITH OR OTHERWISE, AT ANY POINT IN THE STATE OF OREGON. 0 0 493882 250 403817 THE ACTIVITIES OF THE ASSOCIATION ARE TO PRODUCE AND CONDUCT ANNUAL COMPETITION AND EXHIBITION OF ALL FRONTIER SPORTS AND PASTIMES AT PENDLETON, OREGON AND ANY AND ALL OTHER EXHIBITIONS, AMUSEMENTS, AND ENTERTAINMENT OF EVERY KIND AND CHARACTER, WHETHER IN CONNECTION THEREWITH OR OTHERWISE, AT ANY POINT IN THE STATE OF OREGON. ACTIVIES INCLUDE THE RODEO, PENDLETON WHISKEY MUSIC FEST, PARADES, PAGEANTS AND POW-WOW'S. 493882 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 206 0 1 27 1 0 0 0 0 1 1 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 OR X ERIKA PATTON 5412762553 PO BOX 609 PENDLETON OR 97801 KARL FARBER PRESIDENT 10.00 X X 0 0 0 NICK SIROVATKA VICE PRESIDENT (THRU 12/22) 10.00 X X 0 0 0 KEVIN JORDAN TREASURER AND OFFICE 10.00 X X 0 0 0 TIAH DEGROFFT SECRETARY AND SPONSORS 5.00 X X 0 0 0 BRAD ADAMS DIRECTOR 5.00 X 0 0 0 ROB BURNSIDE DIRECTOR 5.00 X 0 0 0 CASEY CURRIN DIRECTOR 5.00 X 0 0 0 BERK DAVIS DIRECTOR (THRU 12/22) 5.00 X 0 0 0 JASON GRAYBEAL DIRECTOR 5.00 X 0 0 0 JASON HILL DIRECTOR 5.00 X 0 0 0 HARPER JONES DIRECTOR 5.00 X 0 0 0 NICK MICHAEL DIRECTOR 5.00 X 0 0 0 TIM O'HANLON DIRECTOR 5.00 X 0 0 0 PAT REAY DIRECTOR 5.00 X 0 0 0 STUART ROBERTS DIRECTOR 5.00 X 0 0 0 TIM SMITH DIRECTOR 5.00 X 0 0 0 JUSTIN TERRY DIRECTOR 5.00 X 0 0 0 ERIKA PATTON GENERAL MANAGER 25.00 X 100545 0 16921 100545 0 16921 1 0 0 0 0 500 500 500 TICKET SALES 713990 330750 330750 CONCESSIONS/COMMISSION 713990 12788 12788 343538 55361 55361 312549 312549 22702 38268 -15566 -15566 -15566 184743 126849 57894 57894 MISCELLANEOUS 713990 2315 2315 REIMBURSEMENTS 713990 70 70 2385 756661 403817 0 352344 250 250 19577 4894 14683 95922 76296 19626 3782 3314 468 8869 7031 1838 12626 9019 3607 638 638 25664 18331 7333 18600 17484 1116 14108 13913 195 124314 103668 20646 193823 149256 44567 24916 24916 15411 12842 2569 20195 20195 OTHER EXPENSES 51150 50458 692 RODEO PURSES 24522 24522 FOOD EXPENSES 1166 972 194 ROOM 17 EXPENSE 1003 994 9 656536 493882 162654 0 131 13103 11109889 11708345 719896 430383 829218 893706 98263 4627 1591197 902310 709082 688887 13466479 13739051 289498 408825 32058 19693 321556 428518 X 13144923 13310533 13144923 13310533 13466479 13739051 100125 65485 0 X 0 0 0 779237 574272 204965 811960 328038 483922 688887 FORM 990, PART VI, SECTION A, LINE 6 THERE IS A SINGLE CLASS OF STOCKHOLDERS THAT HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A STOCKHOLDERS MAY ELECT AND REMOVE MEMBERS OF THE BOARD, AND RATIFY CHANGES TO BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS REVIEWED BY THE ACCOUNTING DEPARTMENT AND THE GENERAL MANAGER. A COPY IS ALSO PROVIDED TO THE BOARD PRESIDENT AND THE BOARD MEMBER IN CHARGE OF OFFICE/ADMINISTRATION. BOARD MEMBERS CAN REVIEW THE FORM 990 IF REQUESTED. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND EMPLOYEES 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 THE VOTE IS TAKEN. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN D 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. EXPLANATION FOR ACCOUNTING PERIOD CHANGE: REVENUE PROCEDURE 85-58 RULES APPLY. PENDLETON ROUND-UP PROPERTIES LLC 1330 SW COURT AVE PENDLETON OR 97801 930269331 PROPERTY MANAGEMENT OR -1214 205395 PENDLETON ROUND-UP ASSOCIATION 115 START LLC 1330 SW COURT AVE PENDLETON OR 97801 883341677 INVESTMENT HOLDING COMPANY OR 117928 7908800 PENDLETON ROUND-UP ASSOCIATION