PROFESSIONAL RODEO COWBOYS ASSOCIATION INC (EIN 840913588) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Principal Officer

PAMela MCMANUS

Phone

7195284734

Tax Period

2024-01-01 to 2024-12-31

PROFESSIONAL RODEO COWBOYS ASSOCIATION INC is a community nonprofit that reported $3.3M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $3.1M left a modest 8% surplus.

Mission

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $15,754

Program Service Revenue $3,197,514

Investment Income $66,924

Other Revenue $51,538

TOTAL REVENUE $3,331,730

Expense Breakdown

Grants Paid $20,768

Salaries & Benefits $235,631

Fundraising Expenses $0

Other Expenses $2,808,936

TOTAL EXPENSES $3,065,335

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,331,730	$3,064,958	+0.1%
Expenses	$3,065,335	$2,744,289	+0.1%
Net Income	$266,395	$320,669	-0.2%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$894,336

Total Directors

$134,738

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Tom Glause	CEO - PRCA Properties	1.0	Officer	$0	$38,960	$557,747
Pamela McManus	CFO - PRCA	1.0	Officer	$0	$14,486	$218,982
JD HAMAKER	MOUNTAIN STATES STOCK CONTRACT	5.0	Director	$29,070	$0	$29,070
JJ HARRISON	COLUMBIA RIVER CONTRACT PERSON	5.0	Director	$20,840	$0	$20,840
CULLEN PICKETT	TX 1st VP/Stock Contr Director	5.0	Officer	$18,738	$0	$18,738
BILLIE HARMS	MONTANA SECRETARY	5.0	Officer	$16,076	$0	$16,076
LUKE GEE	MT PRESIDENT (To 03/31/2024)	10.0	Officer	$15,891	$0	$15,891
JERRY TODD	SOUTHEASTERN CONTRACT PERSONNE	5.0	Director	$13,701	$0	$13,701
DAVE WAGNER	MT TREASURER (To 03/31/2024)	5.0	Officer	$12,229	$0	$12,229
MIKEY COREY	COLUMBIA RIVER STOCK CONTRACTO	5.0	Director	$10,252	$0	$10,252
JOHNNY ESPELAND	COLUMBIA RIVER RIDING EVENT RE	5.0	Director	$10,252	$0	$10,252
ALLISON WHITSETT	COLUMBIA RIVER SECRETARY	5.0	Officer	$8,538	$0	$8,538
Mike Rhinner	First Frontier President	10.0	Officer	$8,000	$0	$8,000
Cathy Wieferich	MT Treasurer (From 04/01/2024)	5.0	Director	$6,827	$0	$6,827
SHAWN GRAHAM	FIRST FRONTIER STOCK CONTRACTO	5.0	Director	$6,301	$0	$6,301
SEAN O'NEIL	FIRST FRONTIER COMMITTEE REPRE	5.0	Director	$6,000	$0	$6,000
STEVE SUTTON	BADLANDS STOCK CONTRACTOR REPR	5.0	Director	$5,630	$0	$5,630
Paul Eiker	MT 1st VP (From 04/01/2024)	5.0	Officer	$5,222	$0	$5,222
CHARLIE LOWRY	SOUTHEASTERN STOCK CONTRACTOR	5.0	Director	$4,934	$0	$4,934
Jack Billingsley	MT President (From 04/01/2024)	10.0	Officer	$4,851	$0	$4,851
TOM RICHTER	BADLANDS PRESIDENT	10.0	Officer	$4,500	$0	$4,500
TYLER JOLLY	MOUNTAIN STATES TIMED EVENT RE	5.0	Director	$4,050	$0	$4,050
RYAN SHAW	WILDERNESS PRESIDENT	10.0	Officer	$4,000	$0	$4,000
ROWENA NELSON	BADLANDS SECRETARY/TREASURER/C	5.0	Officer Director	$3,462	$0	$3,462
KRIS FLEENER	GL SECRETARY/CONTRACT DIRECTOR	5.0	Officer Director	$3,000	$0	$3,000
TONY REINA	TEXAS PRESIDENT/TREASURER	10.0	Officer	$3,000	$0	$3,000
BROCK HOWLER	FIRST FRONTIER TREASURER	5.0	Officer	$2,500	$0	$2,500
JW WINKLEPLECK	MOUNTAIN STATES CONTRACT PERSO	5.0	Director	$2,420	$0	$2,420
Pete Thiry	CR President (From 01/15/2024)	10.0	Officer	$2,000	$0	$2,000
JIM KENNEY	TURQUOISE STOCK CONTRACTOR REP	5.0	Director	$1,733	$0	$1,733
BRONC RUMFORD	PRAIRIE PRESIDENT/STOCK CONTRA	10.0	Officer	$1,600	$0	$1,600
MELISSA NAVARRE	PRAIRIE CONTRACT PERSONNEL REP	5.0	Director	$1,306	$0	$1,306
Mike Gurnett	Montana Committee Director	5.0	Director	$1,251	$0	$1,251
MARTY NEW	PRAIRIE COMMITTEE REPRESENTATI	5.0	Director	$1,000	$0	$1,000
TATE STRATTON	PRAIRIE RIDING EVENT REPRESENT	5.0	Director	$1,000	$0	$1,000
DRU MELVIN	PRAIRIE vp & TIMED EVENT REP.	5.0	Director	$1,000	$0	$1,000
BRAD GOODRICH	CR PRESIDENT (To 01/15/2024)	10.0	Officer	$1,000	$0	$1,000
GUY WARPNESS	MOUNTAIN STATES PRESIDENT	10.0	Officer	$1,000	$0	$1,000
JULIE GRABER	PRAIRIE SECRETARY/TREASURER	5.0	Officer	$1,000	$0	$1,000
EDIE LONGFELLOW	COLUMBIA RIVER TREASURER	5.0	Officer	$1,000	$0	$1,000
Delon Parker	Montana Timed Event Director	5.0	Director	$709	$0	$709
LILL WORTHEN	TURQUOISE CONTRAC PER DIRECTOR	5.0	Director	$0	$0	$0
Leon Christensen	Badlands Committee Director	5.0	Director	$0	$0	$0
Mike Casey	Colum River Committee Director	5.0	Director	$0	$0	$0
PETER ZIEBELL	GREAT LAKES COMMITTEE REPRESEN	5.0	Director	$0	$0	$0
JOHN ADAMS	MOUNTAIN STATES COMMITTEE REPR	5.0	Director	$0	$0	$0
Fenton Nelsen	Great Lakes Timed Event Direct	5.0	Director	$0	$0	$0
Wade Sankey	MT ST Direct (From 11/01/2024)	5.0	Director	$0	$0	$0
JIM BULTER	TURQUOISE COMMITTEE REPRESENTA	5.0	Director	$0	$0	$0
KRIS BECKSTEAD	WILDERNESS COMMITTEE REPRESENT	5.0	Director	$0	$0	$0
DAVID MOREHEAD	GREAT LAKES STOCK CONTRACTOR R	5.0	Director	$0	$0	$0
EILEEN LANGE	FIRST FRONTIER CONTRACT PERSON	5.0	Director	$0	$0	$0
VAL BRYAM	WILDERNESS CONTRACT PERSONNEL	5.0	Director	$0	$0	$0
COLE ELSHERE	BADLANDS RIDING EVENT REPRESEN	5.0	Director	$0	$0	$0
JIMMIE GRASSO	FIRST FRONTIER RIDING EVENT RE	5.0	Director	$0	$0	$0
LOGAN ALLEN	GREAT LAKES RIDING EVENT REPRE	5.0	Director	$0	$0	$0
Liam Pauley	Montana Riding Event Director	5.0	Director	$0	$0	$0
SETH GLAUSE	MOUNTAIN STATES RIDING EVENT R	5.0	Director	$0	$0	$0
Dudley Kirton	Southeastern Committee Directo	5.0	Director	$0	$0	$0
MORGAN HEATON	WILDERNESS RIDING EVENT REPRES	5.0	Director	$0	$0	$0
TYLER HAUGEN	BADLANDS TIMED EVENT REPRESENT	5.0	Director	$0	$0	$0
BLAKE KNOWLES	COLUMBIA RIVER TIMED EVENT REP	5.0	Director	$0	$0	$0
MIKE REIHNEER	FIRST FRONTIER TIMED EVENT REP	5.0	Director	$0	$0	$0
Parker Kempfer	Southeastern Riding Event Dire	5.0	Director	$0	$0	$0
JASON HANCHEY	SOUTHEASTERN TIMED EVENT REPRE	5.0	Director	$0	$0	$0
TC Long	Texas Committee Director	5.0	Director	$0	$0	$0
Josh Edwards	Texas Contract Personnel Direc	5.0	Director	$0	$0	$0
Robert Mathis	Texas Timed Event Director	5.0	Director	$0	$0	$0
Cody Rostockyj	Texas Riding Event Director	5.0	Director	$0	$0	$0
Jake Salcito	Turquoise Riding Event Directo	5.0	Director	$0	$0	$0
Brian Anderson	Turquoise Timed Event Director	5.0	Director	$0	$0	$0
John Franzen	Wilderness Stock Cont Director	5.0	Director	$0	$0	$0
DUANE KESLER	MT Stock Direc (To 10/31/2024)	5.0	Director	$0	$0	$0
WAYNE KNUTSON	GREAT LAKES PRESIDENT/TREASURE	10.0	Officer	$0	$0	$0
TROY WEEKLEY	SOUTHEASTERN PRESIDENT	10.0	Officer	$0	$0	$0
TONY ZEMBIK	TURQUOISE PRESIDENT	10.0	Officer	$0	$0	$0
DAVE O'NEILL	COLUMBIA RIVER 1ST VICE PRESID	5.0	Officer	$0	$0	$0
HAL BURNS	MOUNTAIN STATES 1ST VICE PRESI	5.0	Officer	$0	$0	$0
JIM DEWEY BROWN	TURQUOISE 2ND VICE PRESIDENT	5.0	Officer	$0	$0	$0
DEL MARK	WILDERNESS 1ST VICE PRESIDENT	5.0	Officer	$0	$0	$0
SETH HADLOCK	WILDERNESS 2ND PRESIDENT/TIMED	5.0	Officer	$0	$0	$0
Lindsey Mills	Turquoise Secretary	5.0	Officer	$0	$0	$0
DUANE KESLER	MONTANA 1ST VP (TO 03/31/2024)	5.0	Officer	$0	$0	$0
KRISTIE TWITCHELL	MOUNTAIN STATES SECRETARY/TREA	5.0	Officer	$0	$0	$0
RALPH ROLLER	SOUTHEASTERN SECRETARY	5.0	Officer	$0	$0	$0
LOIS FERGUSON	TEXAS SECRETARY	5.0	Officer	$0	$0	$0
JULIE HERMAN	WILDERNESS SECRETARY	5.0	Officer	$0	$0	$0
MARCINDA KESTER	SOUTHEASTERN TREASURER	5.0	Officer	$0	$0	$0
ADAM SHIELDS	WILDERNESS TREASURER	5.0	Officer	$0	$0	$0
ANDY HILTON	GREAT LAKES 1ST VICE PRESIDENT	5.0	Officer	$0	$0	$0
Lacy Wilson White	Turquoise 1st Vice President	5.0	Officer	$0	$0	$0
Jason Owens	Turquoise Treasurer	5.0	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$3,331,730	$3,065,335	$2,420,725	$266,395
2023	$3,064,958	$2,744,289	$2,210,501	$320,669
2022	$2,924,880	$2,563,943	$1,819,804	$360,937
2021	$2,279,733	$1,999,351	$1,596,529	$280,382
2020	$1,892,437	$2,038,401	$1,316,147	$-145,964
2019	$2,462,726	$2,430,057	$1,462,111	$32,669

PROFESSIONAL RODEO COWBOYS ASSOCIATION INC