{"success":true,"data":{"_id":810413521,"filings":[{"Organization":{"value":null,"Person":["WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER","CLANCY SIVERTSEN","JOE BODNER","SHERRY FLOERCHINGER","TALISHA GRIMSRUD"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2021,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4062310019,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORI SIVERTSEN","year_formation":1956,"state_legal_domicile":"MT","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":132120,"Contributions":{"value":61783,"Other contributions":61783,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":70337,"Total revenue":70337,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":99256,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":99256,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":43163,"Advertising":9454,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":1049,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1314,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27779,"PURSE":8623,"OTHER":7435,"BEER & LIQUOR":6321,"TILLS":5400},"All other expenses":16497},"Functional Expenses":{"value":null,"Program Service Expenses":99256,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":40916,"Non-interest bearing cash":37716,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3200,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":800,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":800,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":40116,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2487435664547381,"percentile":0.7998193890409379},"Liabilities to Assets Ratio":{"score":0.01955225339720403,"percentile":0.4590764920940034},"Operating Reserve Ratio":{"score":0.4122269686467317,"percentile":0.21338434386720662},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3636719510837809,"percentile":0.8900360839450866},"Revenue Growth":{"score":-0.014969939726083428,"percentile":0.3127386892678334},"Asset Growth":{"score":-0.01173299552465139,"percentile":0.2742381393883135},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7656344556263588,"percentile":0.9326413596718491}},"source_xml":"202211579349301581_public.xml"},{"Organization":{"value":null,"Person":["CLANCY SIVERTSEN","JOE BODNER","KRISTIN WINDER","LORI SIVERTSEN","WALLY MCMANIGLE","JOHN E GLIKO","JASON WINDER","DAVE ANDERSON","DAN MORAN"],"Title":["President","Vice President","Secretary","Treasurer","Director","Director","Director","Director","Director"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2014,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4067885661,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":83548,"Contributions":{"value":28100,"Other contributions":0,"Contributions from gifts and grants":28100,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":55448,"Total revenue":55448,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":86782,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":250,"Fundraising professional":0,"Fees to independent contractors":250},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":86532,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":374,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":3343,"Itemized Expenses":82815,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":28472,"Non-interest bearing cash":0,"Savings and temp cash investments":14208,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14264},"Liabilities":{"value":16221,"Sum of Total Liabilities":16221,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":12251,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.038708287451524874,"percentile":0.30350548711256636},"Liabilities to Assets Ratio":{"score":0.5697176173082327,"percentile":0.11865324392486148},"Operating Reserve Ratio":{"score":0.32808646954437554,"percentile":0.1756737066511676},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.3430311370127024,"percentile":0.04507274742754705}},"source_xml":"201511349349204486_public.xml"},{"Organization":{"value":null,"Person":["WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER","CLANCY SIVERTSEN","JOE BODNER","SHERRY FLOERCHINGER","LORI SIVERTSEN"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2024,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4062310019,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORI SIVERTSEN","year_formation":1956,"state_legal_domicile":"MT","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":175700,"Contributions":{"value":70560,"Other contributions":70560,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":105140,"Total revenue":105140,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":180996,"Grant expense":{"value":4350,"Grants to domestic orgs":0,"Grants to domestic individuals":4350,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":176646,"Management services":0,"Legal":0,"Accounting":750,"Lobbying services":0,"Investment management fees":0,"Other services":16210,"Advertising":5575,"Office expenses":5816,"Information technology":0,"Royalties":0,"Occupancy":7676,"Travel":0,"Conferences and meetings":3387,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1830,"Insurance":2378,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":90995,"PURSE":27000,"TILLS":24730,"BROOKMAN RODEO FEE":19700,"REPAIRS & ARENA EXPENSE":19565},"All other expenses":42029},"Functional Expenses":{"value":null,"Program Service Expenses":179166,"Management And General Expenses":1830,"Fundraising Expenses":0}},"Assets":{"value":53328,"Non-interest bearing cash":48458,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":4870,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":53328,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9898892793210899,"percentile":0.9057663957207189},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03014228799089357,"percentile":0.3187212776707015},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.2946363455545979,"percentile":0.16022544494942564},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.26600742099493585,"percentile":0.848239204593655},"Revenue Growth":{"score":0.059884709060957046,"percentile":0.645676709358817},"Asset Growth":{"score":0.11877756370668731,"percentile":0.7255726167823671},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7346366960142241,"percentile":0.8992301189728866}},"source_xml":"202531359349306538_public.xml"},{"Organization":{"value":null,"Person":["CLANCY SIVERTSEN","JOE BODNER","JANET THAYER","LORI SIVERTSEN","WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER"],"Title":["President","Vice President","Secretary","Treasurer","Director","Director","Director","Director","Director"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2017,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4067885661,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":95697,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":95697,"Total revenue":95697,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":100400,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":290,"Fundraising professional":0,"Fees to independent contractors":290},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":100110,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":802,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":675,"Itemized Expenses":98633,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":12394,"Non-interest bearing cash":0,"Savings and temp cash investments":7196,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5198},"Liabilities":{"value":5460,"Sum of Total Liabilities":5460,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":6934,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.049144696280970145,"percentile":0.28660607306897395},"Liabilities to Assets Ratio":{"score":0.44053574310150073,"percentile":0.15208555584506245},"Operating Reserve Ratio":{"score":0.12344621513944223,"percentile":0.07908134962216004},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.006791789211970529,"percentile":0.400103475760887},"Asset Growth":{"score":-0.06524724601002523,"percentile":0.14101889438428047},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.32651975555160606,"percentile":0.03192435459443806}},"source_xml":"201830749349200853_public.xml"},{"Organization":{"value":null,"Person":["CLANCY SIVERTSEN","JOE BODNER","MONIQUE MOSS","LORI SIVERTSEN","WALLY MCMANIGLE","JOHN E GLIKO","JASON WINDER","DAVE ANDERSON","DAN MORAN"],"Title":["President","Vice President","Secretary","Treasurer","Director","Director","Director","Director","Director"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2015,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4067885661,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":88575,"Contributions":{"value":24200,"Other contributions":0,"Contributions from gifts and grants":24200,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":64375,"Total revenue":64375,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":89630,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":285,"Fundraising professional":0,"Fees to independent contractors":285},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":89345,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":476,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":3898,"Itemized Expenses":84971,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":24868,"Non-interest bearing cash":0,"Savings and temp cash investments":14679,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10189},"Liabilities":{"value":13672,"Sum of Total Liabilities":13672,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":11196,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.011910810047981937,"percentile":0.35594319497974086},"Liabilities to Assets Ratio":{"score":0.5497828534663021,"percentile":0.12317917910044196},"Operating Reserve Ratio":{"score":0.277451746067165,"percentile":0.1521615986552038},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.05499059563445287,"percentile":0.20995080701854585},"Asset Growth":{"score":0.20968870234347675,"percentile":0.856514767887537},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.3753018762527997,"percentile":0.0840815593525536}},"source_xml":"201601669349200810_public.xml"},{"Organization":{"value":null,"Person":["WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER","CLANCY SIVERTSEN","JOE BODNER","SHERRY FLOERCHINGER","TALISHA GRIMSRUD"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2022,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4062310019,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORI SIVERTSEN","year_formation":1956,"state_legal_domicile":"MT","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":137668,"Contributions":{"value":37675,"Other contributions":37675,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":99993,"Total revenue":99993,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":136056,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":136056,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":17130,"Advertising":5038,"Office expenses":796,"Information technology":0,"Royalties":0,"Occupancy":1383,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3000,"Insurance":1664,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":63392,"PERMITS & FEES":22855,"TILLS":18300,"REPAIRS":13713,"OTHER":8524},"All other expenses":43653},"Functional Expenses":{"value":null,"Program Service Expenses":136056,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":41728,"Non-interest bearing cash":41728,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":41728,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.011709329691722115,"percentile":0.42979620227856763},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.3066972423119892,"percentile":0.16581953369862007},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3335482464122966,"percentile":0.8790917916951227},"Revenue Growth":{"score":0.01978792199812615,"percentile":0.46358120761476335},"Asset Growth":{"score":0.05585207307197992,"percentile":0.5487886011853113},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7582869803061579,"percentile":0.9256098982817916}},"source_xml":"202302209349300640_public.xml"},{"Organization":{"value":null,"Person":["WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER","CLANCY SIVERTSEN","JOE BODNER","SHERRY FLOERCHINGER","TALISHA GRIMSRUD"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2023,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4062310019,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORI SIVERTSEN","year_formation":1956,"state_legal_domicile":"MT","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":154641,"Contributions":{"value":58485,"Other contributions":58485,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":96156,"Total revenue":{"value":96156,"COMMUNITY RODEO":80191,"BELT STOCK CONCERT":15965},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":137745,"Grant expense":{"value":2850,"Grants to domestic orgs":0,"Grants to domestic individuals":2850,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":134895,"Management services":0,"Legal":0,"Accounting":700,"Lobbying services":0,"Investment management fees":0,"Other services":13300,"Advertising":5038,"Office expenses":1538,"Information technology":0,"Royalties":0,"Occupancy":932,"Travel":375,"Conferences and meetings":3544,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1481,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":63851,"PURSE":18000,"BROOKMAN RODEO FEE":18000,"TILLS":14500,"CONCERT EXPENSES":13351},"All other expenses":44136},"Functional Expenses":{"value":null,"Program Service Expenses":137745,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":58624,"Non-interest bearing cash":58624,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":58624,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10925951073777329,"percentile":0.6387583129036972},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.42559802533667285,"percentile":0.21924276801194117},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.29261820054051846,"percentile":0.861616228263729},"Revenue Growth":{"score":0.04311408279420919,"percentile":0.576414301716393},"Asset Growth":{"score":0.10858691264176956,"percentile":0.7033792219246967},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8159623926960352,"percentile":0.9676186804090806}},"source_xml":"202411629349300911_public.xml"},{"Organization":{"value":null,"Person":["WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER","CLANCY SIVERTSEN","JOE BODNER","SHERRY FLOERCHINGER","LORI SIVERTSEN"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2020,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4067885661,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORI SIVERTSEN","year_formation":1956,"state_legal_domicile":"MT","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":14443,"Contributions":{"value":924,"Other contributions":924,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":13519,"Total revenue":13519,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":10536,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":10536,"Management services":0,"Legal":0,"Accounting":315,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":403,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1040,"Insurance":873,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4845,"REFUNDS":1875,"TILLS":1000,"SCHOLARSHIPS":1000,"PROPERTY TAXES":970},"All other expenses":3060},"Functional Expenses":{"value":null,"Program Service Expenses":10536,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":8460,"Non-interest bearing cash":8460,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1208,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1208,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":7252,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2705116665512705,"percentile":0.8159675821467025},"Liabilities to Assets Ratio":{"score":0.14278959810874706,"percentile":0.2889240667089456},"Operating Reserve Ratio":{"score":0.8029612756264237,"percentile":0.36381907252631684},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.39881964174417,"percentile":0.9020433572893254},"Revenue Growth":{"score":-0.08242599770306643,"percentile":0.16536748033442605},"Asset Growth":{"score":-0.18167357952694208,"percentile":0.05995637018560194},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7422618512606917,"percentile":0.908457012192866}},"source_xml":"202121269349303202_public.xml"},{"Organization":{"value":null,"Person":["CLANCY SIVERTSEN","JOE BODNER","KRISTIN WINDER","LORI SIVERTSEN","WALLY MCMANIGLE","JOHN E GLIKO","JASON WINDER","DAVE ANDERSON","DAN MORAN"],"Title":["President","Vice President","Secretary","Treasurer","Director","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2013,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4067885661,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":98496,"Contributions":{"value":27352,"Other contributions":0,"Contributions from gifts and grants":27352,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":71144,"Total revenue":71144,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":99323,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":225,"Fundraising professional":0,"Fees to independent contractors":225},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":99098,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":194,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":3723,"Itemized Expenses":95181,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":15276,"Non-interest bearing cash":0,"Savings and temp cash investments":15276,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":15276,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.008396280051981807,"percentile":0.36413998144162274},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.15380123435659415,"percentile":0.093454889891576},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4320152549905974,"percentile":0.17673886180318588}},"source_xml":"201411539349200401_public.xml"},{"Organization":{"value":null,"Person":["WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER","CLANCY SIVERTSEN","JOE BODNER","SHERRY FLOERCHINGER","LORI SIVERTSEN"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2018,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4067885661,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORI SIVERTSEN","year_formation":null,"state_legal_domicile":"MT","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":80961,"Contributions":{"value":2320,"Other contributions":2320,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":78641,"Total revenue":78641,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":87005,"Grant expense":{"value":1000,"Grants to domestic orgs":0,"Grants to domestic individuals":1000,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":86005,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":5284,"Office expenses":1061,"Information technology":0,"Royalties":0,"Occupancy":764,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2080,"Insurance":1838,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":51917,"PURSE":36982,"RAFFLE SIDE BY SIDE":7184,"PROMOTIONAL TICKETS":3965,"PROGRAM EXPENSES":3786},"All other expenses":23061},"Functional Expenses":{"value":null,"Program Service Expenses":87005,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":6350,"Non-interest bearing cash":3231,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3119,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5460,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":5460,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":890,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07465322809747903,"percentile":0.25142627019211977},"Liabilities to Assets Ratio":{"score":0.8598425196850393,"percentile":0.07083155122715422},"Operating Reserve Ratio":{"score":0.07298431124648008,"percentile":0.05554539485503891},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.8571428571428571,"percentile":0.9779001903168892},"Revenue Growth":{"score":-0.014020503492490519,"percentile":0.31593451126600747},"Asset Growth":{"score":-0.15323348956732463,"percentile":0.07158098780793125},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6354533456225252,"percentile":0.7046742219545983}},"source_xml":"201940819349300049_public.xml"},{"Organization":{"value":null,"Person":["WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER","CLANCY SIVERTSEN","JOE BODNER","SHERRY FLOERCHINGER","LORI SIVERTSEN"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2019,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4067885661,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORI SIVERTSEN","year_formation":1956,"state_legal_domicile":"MT","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":93170,"Contributions":{"value":2500,"Other contributions":2500,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":90670,"Total revenue":90670,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":90715,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":90715,"Management services":0,"Legal":0,"Accounting":300,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":5300,"Office expenses":323,"Information technology":0,"Royalties":0,"Occupancy":752,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2079,"Insurance":1121,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":51668,"PURSE":25257,"STOCK CONTRACTOR":15000,"RAFFLE 4WHEELER":7100,"RODEO CLOWN":4311},"All other expenses":29172},"Functional Expenses":{"value":null,"Program Service Expenses":90715,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":4553,"Non-interest bearing cash":3513,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1040,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1208,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1208,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3345,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.026349683374476764,"percentile":0.46865975948294153},"Liabilities to Assets Ratio":{"score":0.2653195695146058,"percentile":0.21716889286551203},"Operating Reserve Ratio":{"score":0.05019015598302375,"percentile":0.04515527582529532},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.6276094418185911,"percentile":0.9535835873319731},"Revenue Growth":{"score":-0.005516107978894891,"percentile":0.3468022602286602},"Asset Growth":{"score":-0.196921025113872,"percentile":0.054829684759030925},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6808446150226777,"percentile":0.8128727339485795}},"source_xml":"202000989349301510_public.xml"},{"Organization":{"value":null,"Person":["CLANCY SIVERTSEN","JOE BODNER","MONIQUE MOSS","LORI SIVERTSEN","WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","DAN MORAN"],"Title":["President","Vice President","Secretary","Treasurer","Director","Director","Director","Director","Director"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2016,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4067885661,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":95418,"Contributions":{"value":5800,"Other contributions":0,"Contributions from gifts and grants":5800,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":89618,"Total revenue":89618,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":94977,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":335,"Fundraising professional":0,"Fees to independent contractors":335},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":94642,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1044,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":93598,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":20933,"Non-interest bearing cash":0,"Savings and temp cash investments":13654,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":7279},"Liabilities":{"value":9296,"Sum of Total Liabilities":9296,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":11637,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.004621769477457084,"percentile":0.4094309002076557},"Liabilities to Assets Ratio":{"score":0.4440835045144031,"percentile":0.15105766977531532},"Operating Reserve Ratio":{"score":0.2204007285974499,"percentile":0.12510440540804352},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.004597349448279818,"percentile":0.35037799729048047},"Asset Growth":{"score":0.05970809277602207,"percentile":0.5626995646270481},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.3820778111267751,"percentile":0.09471994445225496}},"source_xml":"201730629349200228_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["WALLY MCMANIGLE","BILL NEILSON","JASON WINDER","DAVE ANDERSON","CAL FLOERCHINGER","CLANCY SIVERTSEN","JOE BODNER","SHERRY FLOERCHINGER","LORI SIVERTSEN"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To promote the little belt rodeo for the local and state ranching communtities","year":2024,"name":"LITTLE BELT COWBOYS ASSOCIATION INC","phone":4062310019,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORI SIVERTSEN","year_formation":1956,"state_legal_domicile":"MT","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 289, BELT, MT, 59412, USA","city":"BELT","state":"MT","country":"USA","zip_code":59412},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":175700,"Contributions":{"value":70560,"Other contributions":70560,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":105140,"Total revenue":105140,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":180996,"Grant expense":{"value":4350,"Grants to domestic orgs":0,"Grants to domestic individuals":4350,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":176646,"Management services":0,"Legal":0,"Accounting":750,"Lobbying services":0,"Investment management fees":0,"Other services":16210,"Advertising":5575,"Office expenses":5816,"Information technology":0,"Royalties":0,"Occupancy":7676,"Travel":0,"Conferences and meetings":3387,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1830,"Insurance":2378,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":90995,"PURSE":27000,"TILLS":24730,"BROOKMAN RODEO FEE":19700,"REPAIRS & ARENA EXPENSE":19565},"All other expenses":42029},"Functional Expenses":{"value":null,"Program Service Expenses":179166,"Management And General Expenses":1830,"Fundraising Expenses":0}},"Assets":{"value":53328,"Non-interest bearing cash":48458,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":4870,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":53328,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9898892793210899,"percentile":0.9057663957207189},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03014228799089357,"percentile":0.3187212776707015},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.2946363455545979,"percentile":0.16022544494942564},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.26600742099493585,"percentile":0.848239204593655},"Revenue Growth":{"score":0.059884709060957046,"percentile":0.645676709358817},"Asset Growth":{"score":0.11877756370668731,"percentile":0.7255726167823671},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7346366960142241,"percentile":0.8992301189728866}},"source_xml":"202531359349306538_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}