TY 2023 Form 990

F Name and address of principal officer:
TIM DINES
PO BOX 44
HOMEDALE,ID83628

I

Tax-exempt status: 501(c)(3) 501(c) ( 4 ) (insert no.) 4947(a)(1) or 527

J

Website:

N/A

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number

Part I

Summary

Part II

Signature Block

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name

Firm's EIN

Firm's address

Phone no.

Form 990 (2023)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Form 990 (2023)

Page 3

Part IV

Checklist of Required Schedules

Form 990 (2023)

Page 4

Part IV

Checklist of Required Schedules (continued)

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Form 990 (2023)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

Form 990 (2023)

Page 6

Part VI

Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI..............

Section A. Governing Body and Management

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Section C. Disclosure

Form 990 (2023)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) TOM SHERN...................................................................... 2 Vice Presiden	0.00 ................. 0.00	X	0	0	0
(2) TIM DINES...................................................................... President	0.00 ................. 0.00	X	0	0	0
(3) CHRIS LANDA...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(4) TIM MACKENZIE...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(5) TREY CORTA...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(6) SHAUN BIRCH...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(7) JESSIE BROCK...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(8) JEFF EIDEMILLER...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(9) JOHN COSSEL...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(10) JONATHAN COSSEL...................................................................... Vice President	0.00 ................. 0.00	X	0	0	0
(11) JASON MILLER...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(12) LARRY CORTA...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(13) TOM PEGRAM...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(14) BEN BADIOLA...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(15) LANE MATTESON...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(16) CALEB HOTCHKISS...................................................................... Director	0.00 ................. 0.00	X	0	0	0
(17) HOWARD MAUPIN...................................................................... Director	0.00 ................. 0.00	X	0	0	0

Form 990 (2023)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) AUSTIN FERGUSON........................................................................ Director	0.00 .......................0.00	X	0	0	0
(19) KELSE COOK........................................................................ Director	0.00 .......................0.00	X	0	0	0
(20) DREW HUMMEL........................................................................ Director	0.00 .......................0.00	X	0	0	0
(21) JIM KING........................................................................ Director	0.00 .......................0.00	X	0	0	0
(22) SAM RILEY........................................................................ Director	0.00 .......................0.00	X	0	0	0

Section B. Independent Contractors

1

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

Form 990 (2023)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

Form 990 (2023)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............

Form 990 (2023)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

Form 990 (2023)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Form 990 (2023)

1	Briefly describe the organization’s mission or most significant activities: THE OWYHEE COUNTY RODEO BOARD'S SPECIFIC PURPOSE IS TO ORGANIZE AND OPERATE AN ANNUAL RODEO THAT TAKES PLACE THE SECOND WEEK OF AUGUST. THE FUNDS DERIVED FROM SAID RODEO ARE REINVESTED IN PROJECTS AND FACILITIES THAT BENEFIT THE SURROUNDING COMMUNITIES
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	22
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	73,345	96,877
9	Program service revenue (Part VIII, line 2g) .........		4,505
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	3,971	2,748
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	138,472	124,208
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	215,788	228,338
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		500
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	230,804	236,608
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	230,804	237,108
19	Revenue less expenses. Subtract line 18 from line 12.......	-15,016	-8,770
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	284,407	275,637
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	284,407	275,637

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 227,727 including grants of $ ) (Revenue $ )
	THE OWYHEE COUNTY RODEO BOARD'S SPECIFIC PURPOSE IS TO ORGANIZE AN ANNUAL RODEO THAT TAKES PLACE THE SECOND WEEK OF AUGUST. THE FUNDS DERIVED FROM SAID RODEO ARE REINVESTED IN PROJECTS AND FACILITIES THAT BENEFIT THE SURROUNDING COMMUNITIES

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses227,727

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	96,877

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		96,877

		Business Code
2a	Membership Dues & Assessments		4,505	4,505
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		4,505

3 Investment income (including dividends, interest, and othersimilar amounts) ......			248	248
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......			0
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a		2,500
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c		2,500
d	Net gain or (loss).........			2,500	2,500
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..			0

Business Code
11a	BEER BOOTH			24,831	24,831
b	ENTRIES			10,380	10,380
c	GATE			87,997	87,997
d	All other revenue ....			1,000	1,000
e	Total. Add lines 11a–11d ......			124,208
12	Total revenue. See instructions.....			228,338	131,461

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	500	500
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	0
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	0
c	Accounting ...........	0
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	3,144		3,144
12	Advertising and promotion ....	17,466	17,466
13	Office expenses .......	2,838		2,838
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	1,739	1,739
23	Insurance ...	2,285		2,285
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	JUDGES/CONTRACT LABOR	70,900	70,900
b	RODEO PAYOUT	51,590	51,590
c	RODEO BUSINESS	19,602	19,602
d	BEER GARDEN	14,651	14,651
e	All other expenses	52,393	51,279	1,114
25	Total functional expenses. Add lines 1 through 24e	237,108	227,727	9,381	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			114,627	1	96,631
2	Savings and temporary cash investments .........			164,383	2	170,383
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............			1,293	4	2,300
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6	0
7	Notes and loans receivable, net ...........				7	0
8	Inventories for sale or use ............				8	0
9	Prepaid expenses and deferred charges ......				9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	10,420
b	Less: accumulated depreciation	10b	4,097	4,104	10c	6,323
11	Investments—publicly traded securities .				11	0
12	Investments—other securities. See Part IV, line 11 .....				12	0
13	Investments—program-related. See Part IV, line 11 ..				13	0
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........				15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...			284,407	16	275,637

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	284,407	29	275,637
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	284,407	32	275,637
33	Total liabilities and net assets/fund balances ........	284,407	33	275,637

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Software ID:	23017517
Software Version:	2023v5.1


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....	10,420	4,097	6,323
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				6,323

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Return Reference	Explanation
Form 990, Part VI, Section B, Line 11b	No review was or will be conducted.
Form 990, Part VI, Section C, Line 19	No documents available to the public.
Form 990, Part IX, Line 24e	APPAREL: Column (A) - Total = $2194; Column (B) - Program Services = $2194; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	BANQUET: Column (A) - Total = $5064; Column (B) - Program Services = $5064; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	CROWD GIVEAWAY: Column (A) - Total = $2070; Column (B) - Program Services = $2070; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	DONATIONS: Column (A) - Total = $7195; Column (B) - Program Services = $7195; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	GIFTS: Column (A) - Total = $5394; Column (B) - Program Services = $5394; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	LICENSE & PERMITS: Column (A) - Total = $184; Column (B) - Program Services = $0; Column (C) - Management & General = $184; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	LIVESTOCK: Column (A) - Total = $3999; Column (B) - Program Services = $3999; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	MEALS: Column (A) - Total = $7213; Column (B) - Program Services = $7213; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	MERCHANDISE: Column (A) - Total = $6794; Column (B) - Program Services = $6794; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	MISC.: Column (A) - Total = $681; Column (B) - Program Services = $681; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	QUEEN SADDLE: Column (A) - Total = $750; Column (B) - Program Services = $750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	REPAIRS: Column (A) - Total = $4800; Column (B) - Program Services = $4800; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	STATE SALES TAX: Column (A) - Total = $5125; Column (B) - Program Services = $5125; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	TAXES: Column (A) - Total = $930; Column (B) - Program Services = $0; Column (C) - Management & General = $930; Column (D) - Fundraising = $0