Cowboy Athletics
Cowboy Athletics reported $35.8 million in revenue and $22.6 million in expenses for calendar year 2024. Of every $100 it spent, $97.41 went to program services, $2.59 to management and general costs and $0.00 to fundraising. Its largest source of revenue was contributions and grants: 87.1% of the total. The highest compensation it reported for one person was $834,889 (PRESIDENT). 4 people received more than $100,000 in reportable compensation. Revenue fell 75% between 2019 and 2024. Source: Form 990, 2024.
Where $100 of spending went
Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $23MFor context, the median across 237 covered recreation & sports charities: $88.05 programs, $10.89 management, $1.06 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
Calendar year 2024 · Form 990, Part VIII · total revenue $36M- Contributions & grants (non-government)$80.68 $31M
- Program service revenue$18.49 $7.1M
- Other revenue$0.83 $320K
Investment income was negative: −$2.8M. The bar shows the positive sources only.
The 990 scorecard · same measures for every charity, no grades
| Measure | 2024 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 97.4% | 84.4% |
| Management & general Part IX 25(C) ÷ 25(A) | 2.6% | 10.4% |
| Fundraising Part IX 25(D) ÷ 25(A) | 0.0% | 1.0% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.00 | $0.05 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 87.1% | 25.2% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 0.0% | 0.0% |
| Program service revenue share Part VIII 2g ÷ 12 | 20.0% | 61.0% |
| Highest reported compensation Part VII-A, columns D–F | $834,889 | $365,322 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 3.70% | 2.14% |
| People paid over $100,000 Part VII, line 2 | 4 | 6 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 36.7 | 14.9 |
| Independent voting board members Part VI 1a–1b | 5 of 7 | 100.0% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
2024 · Form 990, Part III · the three largest programs by expenseCowboy Athletics, inc. (cai) provides support to the entire department of intercollegiate athletics at oklahoma state university (osu). Cai also provides support to other educational programs at osu. These funds are provided through grants and capital asset transfers. Cowboy athletic facilities, llc, a related organization, is organized to conduct construction activities for the benefit of the university
Osu cowboy dining, llc is organized to provide dining services for the university's athletic department, its students, and others associated with the university, as well as other events
Osu cowboy golf, llc is organized to operate a golf course (karsten creek) and related facilities in stillwater, oklahoma. The golf course is primarily utilized as a teaching and practice facility by the university's men's and women's golf teams. Use of the course is also open to golf course members and others based on established membership and usage fee schedules
Highest reported compensation
2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| PRESIDENT Director/trustee, officer, 5.00 hrs/week | $0 | $760,046 | $74,843 | $834,889 |
| VICE PRESIDENT Officer, 5.00 hrs/week | $0 | $402,819 | $50,388 | $453,207 |
| DIRECTOR Director/trustee, 3.00 hrs/week | $0 | $393,063 | $46,128 | $439,191 |
| GOLF COURSE SUPERINTENDENT Highest compensated employee, 45.00 hrs/week | $280,416 | $0 | $31,844 | $312,260 |
| TREASURER/SECRETARY Officer, 5.00 hrs/week | $0 | $212,130 | $45,588 | $257,718 |
| COWBOY DINING DIRECTOR Highest compensated employee, 45.00 hrs/week | $148,654 | $0 | $14,210 | $162,864 |
| MAINTENANCE SUPERINTENDENT Highest compensated employee, 45.00 hrs/week | $149,615 | $0 | $11,860 | $161,475 |
| GENERAL MANAGER OF COWBOY GOLF Highest compensated employee, 45.00 hrs/week | $110,394 | $0 | $5,623 | $116,017 |
4 people received more than $100,000 in reportable compensation from Cowboy Athletics (Part VII, line 2).
5 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b7 · 5 independent
- Audited financial statements Part XII 2bYes
- Conflict-of-interest policy Part VI 12aNo
- Whistleblower policy Part VI 13No
- Document retention policy Part VI 14No
- Independent process for top executive pay Part VI 15aNo
- Board given the 990 before filing Part VI 11aNo
- Family or business ties among insiders Part VI 2No
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26No
- Lobbying, or a 501(h) election in effect Part IV 4No
- Over $15,000 of professional fundraising services Part IV 18No
- Over $10,000 of activity outside the U.S. Part IV 14bNo
- Employees Part I, line 5334
- Volunteers Part I, line 65
Largest outside contractors
2024 · Form 990, Part VII, Section B · businesses only| MIKE GUNDY COWBOY FOOTBALL CAMP LLC Camps | $329,646 |
| RK&R DOZER SERVICE LLC Construction | $191,029 |
| FORTY NINE DEGREES Graphics installation | $143,045 |
| WILSON POWERSPORTS Equipment maintenance | $134,600 |
Individuals listed as contractors are left out. 5 contractors were paid more than $100,000 in all.
Correct a figure or respond
Every number above is copied from Cowboy Athletics's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Cowboy Athletics, you can publish a response that is linked from this page.
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Of every $100 Cowboy Athletics spent in 2024, $97.41 went to programs. The full breakdown, from its IRS Form 990:
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Similar-sized charities in this cause
- Utah Athletic FoundationPark City, UT · revenue $34M · programs 93.3% · FY2025
- Toastmasters InternationalEnglewood, CO · revenue $36M · programs 67.2% · 2024
- PGA Tour First Tee FoundationPonte Vedra Beach, FL · revenue $34M · programs 74.7% · 2024
- Brooklyn Bridge Park CorporationBrooklyn, NY · revenue $36M · programs 76.5% · FY2025
- Chess Club and Scholastic Center of St LouisSt Louis, MO · revenue $31M · programs 71.8% · 2024
All recreation & sports charities · Largest charities in Oklahoma
Questions people ask
How much of Cowboy Athletics's spending goes to programs?
In calendar year 2024, Cowboy Athletics reported that 97.4% of its $22.6 million in expenses went to program services, 2.6% to management and general and 0.0% to fundraising (Form 990, Part IX).
How much does Cowboy Athletics pay its top executive?
The largest total compensation Cowboy Athletics reported for one person in calendar year 2024 was $834,889, for the role of PRESIDENT (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does Cowboy Athletics get its money?
Of $35.8 million in revenue in calendar year 2024, 87.1% came from contributions and grants and 20.0% from program service revenue (Form 990, Part VIII).
Is Cowboy Athletics a registered charity?
The IRS lists EIN 02-0669448 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- 2024: Form 990 for calendar year 2024, object 202503219349306790 · read the filing · XML
- 2023: Form 990 for calendar year 2023, object 202433209349322543 · read the filing
- 2022: Form 990 for calendar year 2022, object 202313199349312911 · read the filing
- 2021: Form 990 for calendar year 2021, object 202341239349302199 · read the filing
- 2019: Form 990 for calendar year 2019, object 202032539349301668 · read the filing
All filings for EIN 02-0669448: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.