Civic Intelligence

North American Peruvian Horse Association

EIN 23-7079732 • 501(c)5 • Wadsworth, OH

Profile

Peruvian horse registration & promotion

155 Fixler RoadWadsworth, OH 44281

www.napha.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.01x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.02x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

31st percentile

-5.4%

Higher net margin than 31% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

36th percentile

-3.5%

Faster asset growth than 36% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

2.3%

Faster revenue growth than 53% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$151,743

Down $5,578 (-3.5%) from 2023

Liabilities

Up

$2,156

Up $360 (+20%) from 2023

Net Assets

Down

$149,587

Down $5,938 (-3.8%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin31st percentile

Revenue

Up

$109,197

Up $2,431 (+2.3%) from 2023

Expenses

Up

$115,135

Up $36,694 (+47%) from 2023

Net Income

Down

-$5,938

Down $34,263 (-121%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2012: $60,602Liabilities 2012: $13,650Net Assets 2012: $46,9522012Assets 2014: $65,172Liabilities 2014: $13,650Net Assets 2014: $51,5222014Assets 2017: $66,571Liabilities 2017: $0Net Assets 2017: $66,5712017Assets 2018: $62,466Liabilities 2018: $0Net Assets 2018: $62,4662018Assets 2019: $55,332Liabilities 2019: $0Net Assets 2019: $55,3322019Assets 2020: $70,528Liabilities 2020: $0Net Assets 2020: $70,5282020Assets 2021: $114,583Liabilities 2021: $1,340Net Assets 2021: $113,2432021Assets 2022: $128,631Liabilities 2022: $1,431Net Assets 2022: $127,2002022Assets 2023: $157,321Liabilities 2023: $1,796Net Assets 2023: $155,5252023Assets 2024: $151,743Liabilities 2024: $2,156Net Assets 2024: $149,5872024

Highlighted filing

2024

Assets$151,743
Liabilities$2,156
Net Assets$149,587
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KExpenses 2012: $170,2402012Revenue 2014: $141,426Expenses 2014: $141,522Net Income 2014: -$962014Revenue 2017: $161,247Expenses 2017: $168,926Net Income 2017: -$7,6792017Revenue 2018: $141,444Expenses 2018: $145,549Net Income 2018: -$4,1052018Revenue 2019: $130,669Expenses 2019: $137,803Net Income 2019: -$7,1342019Revenue 2020: $62,077Expenses 2020: $46,881Net Income 2020: $15,1962020Revenue 2021: $112,535Expenses 2021: $69,820Net Income 2021: $42,7152021Revenue 2022: $101,283Expenses 2022: $87,326Net Income 2022: $13,9572022Revenue 2023: $106,766Expenses 2023: $78,441Net Income 2023: $28,3252023Revenue 2024: $109,197Expenses 2024: $115,135Net Income 2024: -$5,9382024

Highlighted filing

2024

Revenue$109,197
Expenses$115,135
Net Income-$5,938
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$151,743
Liabilities
$2,156
Net assets
$149,587
Revenue
$109,197
Expenses
$115,135
Net income
-$5,938
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.02$1.50$1.09$1.15$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.57$0.02$1.56$1.07$0.78$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.29$0.01$1.27$1.01$0.87$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.13$1.13$0.70$0.43
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.62$0.47$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$1.31$1.38$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$1.41$1.46$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$1.61$1.69$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.14$0.52$1.41$1.42$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.14$0.47$1.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$109,197
Mission and Program Overview

Mission

Peruvian horse registration & promotion

Program Services

DescriptionGrantsExpenses
HORSE REGISTRATION, RECORDATION, AND VERIFICATION OF THE PERUVIAN PASO BREED OF HORSE.-$0
PROMOTION OF THE PERUVIAN PASO HORSE THROUGH NATIONAL AND REGIONAL SHOWS.-$0
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JUVINAL PINASecond Vice President-$0--
EDIE GANDYFirst Vice President-$0--
MIKE POWERSTreasurer-$0--
LUCHO DAPELOBoard Member-$0--
BONNIE GALLEGOSTreasurer-$0--
SILVIA GOMEZ-SILVASecretary-$0--
PAUL OPDYKEPresident-$0--
Filing and Contact Details

Filer

Filer Name
North American Peruvian Horse Association
EIN
23-7079732
In Care Of
% EDIE GANDY
Phone
4342384607
Address
155 Fixler Road, Wadsworth, OH 44281

Signing Officer

Name
Edie Gandy
Title
First Vice President
Phone
4342384607
Signed
2025-11-11
Discuss with paid preparer
No

Preparer

Firm
Chris Austin CPA
Address
23541 3rd Avenue, Mankato, MN 56001
Preparer
Christopher L Austin
Phone
5073271046
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountAdvertising and Promotion 2,536Miscellaneous 299Communication Expense 731Computer and Internet Expenses 716Dues and Subscriptions 1,872Credit Card Fees/Bank Charges 2,502National Show Expenses 74,861Office Supplies/Postage and Deliver 200Insurance Expense 3,225Registration Expenses 2,313Meals and Entertainment 1,241”

Description of other assets Part II line 24

“Category Beginning of Year End of YearAccount Receivable 2,000 0Deposits 12,780 0Undeposited Funds 1,232 1,084”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearPayroll Liabilities 1,796 2,156”

Raw XML Appendix136 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Becky Oley
IRS990EZ/BooksInCareOfDetail/PhoneNum04407851179
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0155 Fixler Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Wadsworth
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044281
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0141309
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0150659
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5938
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02796
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0157321
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0151743
IRS990EZ/GrossReceiptsAmt0109197
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt09045
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0155525
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0149587
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0155525
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0149587
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JUVINAL PINA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1EDIE GANDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE POWERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LUCHO DAPELO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BONNIE GALLEGOS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SILVIA GOMEZ-SILVA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6PAUL OPDYKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECOND VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FIRST VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt016012
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01084
IRS990EZ/OtherExpensesTotalAmt090496
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PERUVIAN HORSE REGISTRATION & PROMOTION
IRS990EZ/ProgramServiceRevenueAmt0100150
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HORSE REGISTRATION, RECORDATION, AND VERIFICATION OF THE PERUVIAN PASO BREED OF HORSE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROMOTION OF THE PERUVIAN PASO HORSE THROUGH NATIONAL AND REGIONAL SHOWS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt021843
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01796
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02156
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0115135
IRS990EZ/TotalRevenueAmt0109197
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.napha.net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountAdvertising and Promotion 2,536Miscellaneous 299Communication Expense 731Computer and Internet Expenses 716Dues and Subscriptions 1,872Credit Card Fees/Bank Charges 2,502National Show Expenses 74,861Office Supplies/Postage and Deliver 200Insurance Expense 3,225Registration Expenses 2,313Meals and Entertainment 1,241
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearAccount Receivable 2,000 0Deposits 12,780 0Undeposited Funds 1,232 1,084
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearPayroll Liabilities 1,796 2,156
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0EDIE GANDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FIRST VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04342384607
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0North American Peruvian Horse Association
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0237079732
ReturnHeader/Filer/InCareOfNm0% EDIE GANDY
ReturnHeader/Filer/PhoneNum04342384607
ReturnHeader/Filer/USAddress/AddressLine1Txt0155 Fixler Road
ReturnHeader/Filer/USAddress/CityNm0Wadsworth
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044281
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chris Austin CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023541 3rd Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mankato
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056001
ReturnHeader/PreparerPersonGrp/PhoneNum05073271046
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER L AUSTIN
ReturnHeader/ReturnTs02025-11-16T20:29:06-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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