National Cowboy And Western Heritage Museum Inc in Oklahoma City, Oklahoma (OK)

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National Cowboy And Western Heritage Museum Inc
Employer Identification Number (EIN)300341029
Name of OrganizationNational Cowboy And Western Heritage Museum Inc
Address1700 Ne 63rd St, Oklahoma City, OK 73111-7906
SubsectionEducational Organization
Ruling Date11/2005
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$86,097,687
Amount of Income$13,495,194
Form 990 Revenue Amount$11,453,287
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: History Museums


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Amount of income in 2011: $13,495,194
National Cowboy And Western Heritage Museum Inc: 

 $13,495,194
Other organizations performing similar types of work: 

 $163,197

Assets in 2011: $86,097,687
National Cowboy And Western Heritage Museum Inc: 

 $86,097,687
Other organizations performing similar types of work: 

 $731,051

Expenses in 2007: $10,377,498
National Cowboy And Western Heritage Museum Inc: 

 $10,377,498
Other organizations performing similar types of work: 

 $2,006,514

Income to expenses ratio in 2007: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 25.5%
National Cowboy And Western Heritage Museum Inc: 

 25.5%
Other organizations performing similar types of work: 

 70.0%

Number of employees in 2007: 129
National Cowboy And Western Heritage Museum Inc: 

 129
Other organizations performing similar types of work: 

 51

Employees paid over $50,000 in 2007: 15.5%
This organization: 

 15.5%
Other organizations performing similar types of work: 

 8.3%

Grants share in income in 2007: 38.6%
National Cowboy And Western Heritage Museum Inc: 

 38.6%
Other organizations performing similar types of work: 

 56.2%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20062007
Total revenue$10,724,774$11,335,081
Contributions, gifts, grants, and similar amounts received$6,010,271$4,374,187
Contributions to donor advised funds$0$0
Direct public support$6,010,271$4,374,187
Indirect public support$0$0
Government contributions (grants)$0$0
Program service revenue including government fees and contracts$2,757,993$3,281,173
Membership dues and assessments$0$0
Interest on savings and temporary cash investments$157,336$154,265
Dividends and interest from securities$322,240$486,424
Net rental income or (loss)$484,731$529,735
Gross rents$484,731$529,735
Less: rental expenses$0$0
Other investment income$0$0
Gain or (loss) from sales of assets other than inventory$328,850$1,756,791
Gross amount from sales of assets other than inventory$581,706$2,138,414
Less: cost or other basis and sales expenses$252,856$381,623
Net income or (loss) from special events and activities$0$0
Gross revenue$0$0
Less: direct expenses other than fundraising expenses$0$0
Gross profit or (loss) from sales of inventory$527,681$587,093
Gross sales of inventory, less returns and allowances$1,135,843$1,248,989
Less: cost of goods sold$608,162$661,896
Other revenue$135,672$165,413
Total expenses$9,682,741$10,377,498
Program services$2,264,361$2,643,628
Management and general$7,052,870$7,287,450
Fundraising$365,510$446,420
Payments to affiliates$0$0
Net assets or fund balances at end of year$86,354,387$85,808,372
Excess or (deficit) for the year$1,042,033$957,583
Net assets or fund balances at beginning of year$84,942,713$86,354,387
Other changes in net assets or fund balances$369,641$-1,503,598
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$10,377,498$2,643,628$7,287,450$446,420
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$360,227$0$360,227$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$3,796,122$841,339$2,695,609$259,174
Pension plan contributions not included above$158,134$35,896$111,748$10,490
Employee benefits not included above$341,456$83,381$246,851$11,224
Payroll taxes$304,194$62,407$222,605$19,182
Professional fundraising fees$0$0$0$0
Accounting fees$47,983$0$47,983$0
Legal fees$8,650$0$8,650$0
Supplies$239,924$136,390$99,433$4,101
Telephone$22,919$8,862$14,057$0
Postage and shipping$77,102$51,461$16,117$9,524
Occupancy$576,295$0$576,295$0
Equipment rental and maintenance$534,515$225,378$307,466$1,671
Printing and publications$363,395$329,265$7,554$26,576
Travel$261,255$117,459$71,934$71,862
Conferences, conventions, and meetings$406,049$388,549$6,626$10,874
Interest$199,040$0$199,040$0
Depreciation, depletion, etc.$1,394,259$0$1,394,259$0
Other expenses not covered above$1,285,979$363,241$900,996$21,742
Balance Sheets
20062007
Total assets$91,939,741$88,138,230
Cash - non-interest-bearing$2,880,918$2,105,930
Savings and temporary cash investments$1,475,500$0
Accounts receivable less allowance for doubtful accounts$72,337$69,283
Pledges receivable less allowance for doubtful accounts$10,217,542$7,276,084
Grants receivable$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0
Inventories for sale or use$449,955$458,475
Prepaid expenses and deferred charges$87,901$124,835
Investments - publicly-traded securities$11,006,487$12,870,164
Investments - other securities$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0
Investments - other$34,066,146$34,734,633
Land, buildings, and equipment less accumulated depreciation$31,127,224$29,970,064
Other assets, including program-related investments$555,731$528,762
Total liabilities$5,585,354$2,329,858
Accounts payable and accrued expenses$1,185,014$1,300,136
Grants payable$0$0
Deferred revenue$0$0
Loans from officers, directors, trustees, and key employees$0$0
Tax-exempt bond liabilities$0$0
Mortgages and other notes payable$4,317,184$960,042
Other liabilities$83,156$69,680
Total liabilities and net assets/fund balances$91,939,741$88,138,230
Total net assets or fund balances$86,354,387$85,808,372
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20062007
Total revenue$10,724,774$11,335,081
Total revenue, gains, and other support per audited financial statements$11,702,577$10,493,379
Other expenses$369,641$-1,503,598
Net unrealized gains on investments$369,641$-1,503,598
Donated services and use of facilities$0$0
Recoveries of prior year grants$0$0
Other$0$0
Other revenue$-608,162$-661,896
Investment expenses$0$0
Other$-608,162$-661,896
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20062007
Total expenses$9,682,741$10,377,498
Total expenses and losses per audited financial statements$10,290,903$11,039,394
Other revenue$608,162$661,896
Donated services and use of facilities$0$0
Prior year adjustments$0$0
Losses$0$0
Other$608,162$661,896
Other expenses$0$0
Investment expenses$0$0
Other$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$240,987$48,480$0
40$119,240$27,114$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings44
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006129
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$242,242$3,092,628$3,626,024
Program service revenue
Program service revenue 1000000$000$0$2,333,555
Program service revenue 2000000$000$0$590,339
Program service revenue 3000000$000$0$357,279
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$154,265$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$486,424$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$529,735$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$1,756,791$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryGift, novelty, and souvenir stores$242,24200$0$344,851
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$165,413$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$100,194$28,534$0
$100,438$19,159$0
$79,805$14,960$0
$72,218$21,561$0
$68,439$21,429$0
Total number of other employees paid over $50,00013
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
20052006
Total$11,844,545$11,865,048
Gifts, grants, and contributions received$8,063,636$7,692,421
Membership fees received$356,522$349,958
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$2,397,258$2,722,690
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$937,658$1,041,041
Net income from unrelated business activities not included above$10,509$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0
Other income$78,962$58,938
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$11,453,287
Contributions, Gifts, Grants and Other Similar Amounts$3,592,116
Program Service Revenue$3,145,677
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$604,416
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$528,414
Gross rents (Real / Personal)$608,135 / $0
Less: rental expenses (Real / Personal)$79,721 / $0
Rental income or (loss) (Real / Personal)$528,414 / $0
Net gain from sales of assets other than inventory$2,987,692
Gross amount from sales of assets other than inventory (Securities / Other)$4,327,600 / $0
Less: cost or other basis and sales expenses (Securities / Other)$1,339,908 / $0
Gain or (loss) (Securities / Other)$2,987,692 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$452,559
Gross sales of inventory, less returns and allowances$1,074,837
Less: cost of goods sold$622,278
Miscellaneous Revenue$142,413
Statement of Functional Expenses (for 2011)
Total functional expenses$9,858,802
Compensation of current officers, directors, trustees, and key employees$390,148
Other salaries and wages$3,731,860
Payroll taxes$318,401
Professional fundraising services$0
Other$5,418,393
Balance Sheet (for 2011)
Total assets$86,097,687
Total liabilities$2,319,911
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$795,825
Unsecured notes and loans payable to unrelated third parties$0
Other$1,524,086
Total net assets or fund balances$83,777,776
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$49,495,100
Gifts, grants, contributions, and membership fees received$23,894,667
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$15,756,428
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$9,415,016
Other$428,989
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$185,956$0$185,956
Gross receipts or sales less returns and allowances$468,083$0$0
Cost of goods sold$282,127$0$0
Gross profit$185,956$0$185,956
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$241,164
Compensation of officers, directors, and trustees$16,177
Salaries and wages$114,535
Repairs and maintenance$5,991
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$25,052
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$18,773
Excess exempt expenses$0
Excess readership costs$0
Other deductions$60,582
Unrelated business taxable income$-55,208
Unrelated business taxable income before net operating loss deduction$-55,208
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-55,208
Specific deduction$1,000
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Number of organizations performing similar types of work
Alaska6
Alabama16
Arkansas13
Arizona10
California72
Colorado16
Connecticut7
District of Columbia3
Delaware4
Florida22
Georgia13
Hawaii5
Iowa10
Idaho5
Illinois26
Indiana20
Kansas12
Kentucky15
Louisiana10
Massachusetts26
Maryland17
Maine6
Michigan18
Minnesota16
Missouri13
Mississippi3
Montana11
North Carolina22
North Dakota4
Nebraska10
New Hampshire9
New Jersey15
New Mexico3
Nevada3
New York55
Ohio32
Oklahoma11
Oregon11
Pennsylvania39
Rhode Island6
South Carolina9
South Dakota6
Tennessee13
Texas60
Utah5
Virginia35
Vermont5
Washington12
Wisconsin13
West Virginia3
Wyoming6
Total782

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