2024-08-23T09:43:36-05:00 2023-12-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2023-01-01 840913588 PROFESSIONAL RODEO COWBOYS ASSOCIATION INC % PAMELA MCMANUS PROF 7195284734 101 PRO RODEO DRIVE COLORADO SPRINGS CO 80919 PAMela MCMANUS CFO 7195284734 2024-11-15 true true DOREEN B MERZ P00841439 7196301186 2023 2024-08-08 14:25:15Z PAMela MCMANUS 101 PRO RODEO DRIVE COLORADO SPRINGS CO 80919 3071214 true false 7015 X N/A X to organize, advertise, and stage pro rodeo circuit finals rodeo events and award prize money and awards from sponsors and contributors to professional rodeo athletes. 56 48 0 96 0 5662 9111 2911857 2955175 1762 19697 5599 80975 2924880 3064958 0 10000 0 0 15000 59672 0 0 0 2548943 2674617 2563943 2744289 360937 320669 1819804 2210501 0 0 1819804 2210501 THE PRORODEO CIRCUITS ORGANIZE, ADVERTISE AND STAGE CIRCUITS FINALS RODEO EVENTS AND SERVE AS A CONDUIT FOR THE DISTRIBUTING PRIZE MONEY AND AWARDS FROM SPONSORS AND CONTRIBUTORS TO PROFESSIONAL RODEO ATHLETES. false false Organizing, Advertising, and Staging circuit finals rodeos in 11 of the 12 professional rodeo association (PRCA) circuits . The PRCA Circuits reported within this group return are the following: Badlands, Columbia River, First Frontier, Great Lakes, Montana, Mountain States, Prairie, Southeastern, Texas, Turquoise, and Wilderness. The twelfth circuit, California, completes its own return. false false false true false false false false false false false false false false false false false false false false false false false false false false true false true false false false true true true false false false false false true false false true 0 0 0 false false false false false true true false false false X 56 48 true false false false false true true true true false true true false true true true false false true true true true AZ FL KS MO MT NJ SD TX UT WA WY X PAMELA MCMANUS 7195284734 101 PRO RODEO DRIVE COLORADO SPRINGS CO 80919 Tom Glause CEO - PRCA Properties 1.0 46.0 X 0 441804 30647 Pam McManus CFO - PRCA 1.0 47.0 X 0 198244 12871 JD HAMAKER MOUNTAIN STATES STOCK CONTRACT 5.0 0.0 X 17616 0 0 KEVIN CLANTON FIRST FRONTIER PRESIDENT 10.0 0.0 X 8500 0 0 ALLISON WHITSETT FRANCE COLUMBIA RIVER SECRETARY 5.0 0.0 X 8290 0 0 WAYNE KNUTSON GREAT LAKES PRESIDENT/TREASURE 10.0 0.0 X 4500 0 0 MIKE REIHNEER FIRST FRONTIER TIMED EVENT REP 5.0 0.0 X 3500 0 0 BECKY MARTINDALE FIRST FRONTIER SECRETARY 5.0 0.0 X 3450 0 0 TYLER JOLLY MOUNTAIN STATES TIMED EVENT RE 5.0 0.0 X 2966 0 0 GUY WARPNESS MOUNTAIN STATES PRESIDENT 10.0 0.0 X 2000 0 0 EDIE LONGFELLOW COLUMBIA RIVER TREASURER 5.0 0.0 X 2000 0 0 ANDY HILTON GREAT LAKES TIMED EVENT REPRES 5.0 0.0 X 1500 0 0 BRONC RUMFORD PRAIRIE PRESIDENT/STOCK CONTRA 10.0 0.0 X X 1200 0 0 MELISSA NAVARRE PRAIRIE CONTRACT PERSONNEL REP 5.0 0.0 X 1150 0 0 MARTY NEW PRAIRIE COMMITTEE REPRESENTATI 5.0 0.0 X 1000 0 0 DRU MELVIN PRAIRIE vp & TIMED EVENT REP. 5.0 0.0 X X 1000 0 0 KRISTIE TWITCHELL MOUNTAIN STATES SECRETARY/TREA 5.0 0.0 X 1000 0 0 JACK STENSLAND MONTANA PRESIDENT/CONTRACT PER 10.0 0.0 X X 0 0 0 TONY REINA TEXAS PRESIDENT/TREASURER/TIME 10.0 0.0 X X 0 0 0 LUKE GEE MONTANA 1ST VICE PRESIDENT/STO 5.0 0.0 X X 0 0 0 MIKE MATHIS TEXAS 1ST VICE PRESIDENT/CONTR 5.0 0.0 X X 0 0 0 CULLEN PICKETT TEXAS STOCK CONTRACTOR REPRESE 5.0 0.0 X X 0 0 0 SETH HADLOCK WILDERNESS 2ND PRESIDENT/TIMED 5.0 0.0 X X 0 0 0 ROWENA NELSON BADLANDS SECRETARY/TREASURER/C 5.0 0.0 X X 0 0 0 KRIS FLEENER GREAT LAKES SEC. &CONTRAct per 5.0 0.0 X X 0 0 0 DUANE KESLER MONTANA 2ND VICE PRESIDENT/ ST 5.0 0.0 X X 0 0 0 LILL WORTHEN TURQUOISE SECRETARY/STOCK CONT 5.0 0.0 X X 0 0 0 DAVE WAGNER MONTANA TREASURER/COMMITTEE RE 5.0 0.0 X X 0 0 0 MAX WEPPLER BADLANDS COMMITTEE REPRESENTAT 5.0 0.0 X 0 0 0 GARY LINTON COLUMBIA RIVER COMMITTEE REPRE 5.0 0.0 X 0 0 0 SEAN O'NEIL FIRST FRONTIER COMMITTEE REPRE 5.0 0.0 X 0 0 0 PETER ZIEBELL GREAT LAKES COMMITTEE REPRESEN 5.0 0.0 X 0 0 0 JOHN ADAMS MOUNTAIN STATES COMMITTEE REPR 5.0 0.0 X 0 0 0 TERRY HAYES SOUTHEASTERN COMMITTEE REPRESE 5.0 0.0 X 0 0 0 CHARLIE FINLEY TEXAS COMMITTEE REPRESENTATIVE 5.0 0.0 X 0 0 0 JIM BULTER TURQUOISE COMMITTEE REPRESENTA 5.0 0.0 X 0 0 0 KRIS BECKSTEAD WILDERNESS COMMITTEE REPRESENT 5.0 0.0 X 0 0 0 STEVE SUTTON BADLANDS STOCK CONTRACTOR REPR 5.0 0.0 X 0 0 0 MIKEY COREY COLUMBIA RIVER STOCK CONTRACTO 5.0 0.0 X 0 0 0 SHAWN GRAHAM FIRST FRONTIER STOCK CONTRACTO 5.0 0.0 X 0 0 0 DAVID MOREHEAD GREAT LAKES STOCK CONTRACTOR R 5.0 0.0 X 0 0 0 CHARLIE LOWRY SOUTHEASTERN STOCK CONTRACTOR 5.0 0.0 X 0 0 0 JIM KENNEY TURQUOISE STOCK CONTRACTOR REP 5.0 0.0 X 0 0 0 JEFF FILTTON WILDERNESS STOCK CONTRACTOR RE 5.0 0.0 X 0 0 0 JJ HARRISON COLUMBIA RIVER CONTRACT PERSON 5.0 0.0 X 0 0 0 EILEEN LANGE FIRST FRONTIER CONTRACT PERSON 5.0 0.0 X 0 0 0 JW WINKLEPLECK MOUNTAIN STATES CONTRACT PERSO 5.0 0.0 X 0 0 0 JERRY TODD SOUTHEASTERN CONTRACT PERSONNE 5.0 0.0 X 0 0 0 VAL BRYAM WILDERNESS CONTRACT PERSONNEL 5.0 0.0 X 0 0 0 COLE ELSHERE BADLANDS RIDING EVENT REPRESEN 5.0 0.0 X 0 0 0 JOHNNY ESPELAND COLUMBIA RIVER RIDING EVENT RE 5.0 0.0 X 0 0 0 JIMMIE GRASSO FIRST FRONTIER RIDING EVENT RE 5.0 0.0 X 0 0 0 LOGAN ALLEN GREAT LAKES RIDING EVENT REPRE 5.0 0.0 X 0 0 0 COLE WAGNER MONTANA RIDING EVENT REPRESENT 5.0 0.0 X 0 0 0 SETH GLAUSE MOUNTAIN STATES RIDING EVENT R 5.0 0.0 X 0 0 0 TATE STRATTON PRAIRIE RIDING EVENT REPRESENT 5.0 0.0 X 0 0 0 MICHAEL RIGGS SOUTHEASTERN RIDING EVENT REPR 5.0 0.0 X 0 0 0 JAKE BROWN TEXAS RIDING EVENT REPRESENTAT 5.0 0.0 X 0 0 0 LON DANLEY TURQUOISE RIDING EVENT REPRESE 5.0 0.0 X 0 0 0 MORGAN HEATON WILDERNESS RIDING EVENT REPRES 5.0 0.0 X 0 0 0 TYLER HAUGEN BADLANDS TIMED EVENT REPRESENT 5.0 0.0 X 0 0 0 BLAKE KNOWLES COLUMBIA RIVER TIMED EVENT REP 5.0 0.0 X 0 0 0 WALT ANSETH MONTANA TIMED EVENT REPRESENTA 5.0 0.0 X 0 0 0 JASON HANCHEY SOUTHEASTERN TIMED EVENT REPRE 5.0 0.0 X 0 0 0 JOSEPH PARSONS TURQUOISE TIMED EVENT REPRESEN 5.0 0.0 X 0 0 0 TOM RICHTER BADLANDS PRESIDENT 10.0 0.0 X 0 0 0 BRAD GOODRICH COLUMBIA RIVER PRESIDENT 10.0 0.0 X 0 0 0 TROY WEEKLEY SOUTHEASTERN PRESIDENT 10.0 0.0 X 0 0 0 TONY ZEMBIK TURQUOISE PRESIDENT/ TREASURER 10.0 0.0 X 0 0 0 RYAN SHAW WILDERNESS PRESIDENT 10.0 0.0 X 0 0 0 DAVE O'NEILL COLUMBIA RIVER 1ST VICE PRESID 5.0 0.0 X 0 0 0 HAL BURNS MOUNTAIN STATES 1ST VICE PRESI 5.0 0.0 X 0 0 0 JIM DEWEY BROWN TURQUOISE 1ST VICE PRESIDENT 5.0 0.0 X 0 0 0 DEL MARK WILDERNESS 1ST VICE PRESIDENT 5.0 0.0 X 0 0 0 BILLIE HARMS MONTANA SECRETARY 5.0 0.0 X 0 0 0 JULIE GRABER PRAIRIE SECRETARY/TREASURER 5.0 0.0 X 0 0 0 RALPH ROLLER SOUTHEASTERN SECRETARY 5.0 0.0 X 0 0 0 LOIS FERGUSON TEXAS SECRETARY 5.0 0.0 X 0 0 0 JULIE HERMAN WILDERNESS SECRETARY 5.0 0.0 X 0 0 0 BROCK HOWLER FIRST FRONTIER TREASURER 5.0 0.0 X 0 0 0 MARCINDA KESTER SOUTHEASTERN TREASURER 5.0 0.0 X 0 0 0 ADAM SHIELDS WILDERNESS TREASURER 5.0 0.0 X 0 0 0 59672 640048 43518 0 false true false 0 9111 9111 LOCAL & NATIONAL SPONSORS 711320 839652 839652 CIRCUIT FINALS RODEOS 711320 1336407 1336407 PRCA SUPPORT 711320 392229 392229 CIRCUIT DUES 711320 37538 37538 ALL OTHER 711320 349349 349349 2955175 19697 19697 0 0 0 0 0 0 0 0 0 0 0 0 87231 6256 80975 80975 0 3064958 3036150 19697 9800 200 0 0 59672 0 0 0 0 0 0 0 6228 0 0 0 137367 200 27837 21909 0 0 80130 0 19335 0 0 0 0 CIRCUIT FINALS 2238176 CIRCUIT AWARDS 64594 CIRCUIT YEAR END AWARDS 55423 NAILE - STOCK SHOW EXPENSES 16117 7301 2744289 1819804 2210501 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 1819804 2210501 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 1819804 2210501 1819804 2210501 1819804 2210501 320669 70028 X false false false false true false true Children's Western Wishes Foundation 4752 Cactus Way Cheyenne WY 82009 562578549 501(C)(3) 9500 Sponsor a local child with health/mental disabilities and treats them as a special guest for the rodeo. 1 false false false Tom Glause Pam McManus CFO - PRCA 198244 8049 4822 211115 Tom Glause CEO - PRCA Properties 441804 13200 17447 472451 Schedule J, Part I, Line 3 THE RELATED ORGANIZATION, THE PROFESSIONAL RODEO COWBOY ASSOCIATION (PRCA), UTILIZES THE FULL BOARD TO REVIEW COMPARABLE COMPENSATION PACKAGES AND CONSIDERS OTHER LIKE ORGANIZATIONS 990'S AND OTHER RELATED INFORMATION FOR THE COMPENSATION PACKAGE OF THE CHIEF EXECUTIVE OFFICER. THE BOARD ALSO REVIEWS THE SALARY AND WAGE PROPOSALS FOR THE ENTIRE ORGANIZATION AS PART OF THE ORGANIZATION'S ANNUAL BUDGETING PROCESS. THE CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR DETERMINING AN EMPLOYEES SALARY OR WAGE PER THE ORGANIZATION BYLAWS. Schedule J, Part II, Line 1-2 Mr. Tom Glause is an employee of PRCA Properties, Inc, and receives all his compensation from PRCA Properties, Inc. Mrs. Pamela McManus is an employee of Professional Rodeo Cowboy Association (PRCA), and receives all her compensation from PRCA. Schedule J, Part IV Business Transactions There may be business transactions with interested parties reportable under the guidelines of Schedule L, Part IV, but at the time of filing this return, the dollar amount and specifics of the transactions are not known. The organization made reasonable effort in obtaining this information for the 2023 return. The organization will be proactively inquiring of relationships that may be required to be reported, by circulating a detailed questionnaire in advance of the fiscal year-end of the organization . FORM 990, PART VI, section a, LINE 1A Each Circuit has five (5) voting board members; the voting board members within each circuit hold the following positions: Committee director, Stock Coordinator director, Contract Personnel director, Riding Event director, and Timed Event Director. Each Circuit has also up to four (4) Officer positions that do not vote on the Board. Non-voting Officer positions within each Circuit are the following: President, Vice President, Secretary , and Treasurer. FORM 990, PART VI, Section A, LINE 2 Tom Glause, CEO, and Seth Glause, RIDING eVENT board director of the MOUNTAIN STATES circuit, are related based on the IRS definition of a relative. THE OFFICERS OF THE PRORODEO CIRCUITS MAY BE RELATED TO OTHER MEMBERS SERVING IN JOINT CAPACITIES AS OFFICERS, RODEO COMMITTEE MEMBERS AND RODEO EVENT REPRESENTATIVES. FORM 990, PART VI, section a , LINE 7 A The board of directors for each u.s. circuit is appointed by the related organization, Professional Rodeo Cowboy Association EIN 84-0414922, at the regularly scheduled meeting in the first quarter of each calendar year. FORM 990, PART VI, section a, LINE 7 b The related organization, Professional Rodeo Cowboy Association EIN 84-0414922, governs most aspects of the Circuits' rodeo activities, and may designate a Circuit coordinator to oversee matters pertaining to the Circuits. FORM 990, PART VI, section b, LINE 11 b FORM 990 IS PREPARED BY an outside, independent cpa firm AND REVIEWED WITH THE CHIEF EXECUTIVE OFFICER AND CHAIRMAN OF THE BOARD PRIOR TO BEING FILED BY THE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, section b, LINE 12C OFFICERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS ON INTEREST PRIOR TO ACCEPTING THEIR RESPECTIVE POSITIONS AND AT ANY TIME IN THE FUTURE A CONFLICT MAY ARISE. FORM 990, PART VI, section b, LINE 15 a & b PRORODEO CIRCUIT OFFICERS ARE PAID A MINOR STIPEND FOR THEIR CONTRIBUTION TO THE ORGANIZATION AND PRODUCTION OF THE PRORODEO CIRCUIT FINALS RODEOS. FORM 990, PART VI, section c, LINE 19 IT IS THE RESPONSIBILITY OF THE RESPECTIVE PRORODEO CIRCUITS TO MAKE AVAILABLE THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS TO THE PUBLIC. FORM 990 IS AVAILABLE UPON WRITTEN REQUEST TO THE PROFESSIONAL RODEO COWBOYS ASSOCIATION. FORM 990, PART XI, LINE 8 Prior period adjustment: $70,028 include: cash reconciliation discrepancy of $69,100 found and addressed subsequent to the filing of 2022 tax return, and Federal tax withhold refund of $932. Professional Rodeo Cowboys Association 101 pro rodeo dr colorado springs CO 80919 840414922 pro rodeo CO 501(C)6 none false Pro Rodeo Hall of Fame & Museum of the A 101 pro rodeo drive colorado springs CO 80919 840755735 museum CO 501(c)(3) 7 prca false California Cowboys Association Inc PO Box 1507 Oakdale CA 95361 941700234 rodeo circuit CA 501(c)6 prca false Professional Rodeo Cowboys Association P 101 PRO RODEO DRIVE COLORADO SRPINGS CO 80919 840692637 sponsorship CO PRCA C-CORP 0 0 false Junior Rodeo 101 Pro Rodeo Drive Colorado Springs CO 80919 850501208 junior rodeo CO prca C-Corp 0 0 false false false false false false false false false false false true true true true false false false false badlands prorodeo circuit 46809 bay view place volga SD 57071 841301208 PROF columbia river Prorodeo circuit 6231 LATERAL A ROAD WAPATO WA 98951 840793839 PROF first frontier Prorodeo circuit 25 sharpton-auburn road pilesgrove NJ 08098 841301201 PROF montana Prorodeo circuit rr1 box 54 geyser MT 59447 840818802 PROF mountain states Prorodeo circuit po box 943 laramie WY 82073 840823258 PROF praire Prorodeo circuit 19201 w blanchard ave abbyville KS 67510 841301202 PROF southeastern Prorodeo circuit 3121 dryden drive marianna FL 32446 841301206 PROF turquoise Prorodeo circuit 943 fair street prescott AZ 86305 840794578 PROF wilderness Prorodeo circuit 1430 n 6800 w corinne UT 84307 841301205 PROF great lakes Prorodeo circuit 4050 hwy u clifton hill MO 65244 841301200 PROF texas Prorodeo circuit po box 467 christoval TX 76935 841301203 PROF