Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
EIN 26-3964264 • 501(c)5 • Lexington, KY
Profile
The friesian horse association of north america was established to further and promote the breeding of the friesian horse.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 10.7% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Assets
Down$413,641
Down $12,537 (-2.9%) from 2023
Liabilities
Up$3,794
Up $2,182 (+135%) from 2023
Net Assets
Down$409,847
Down $14,719 (-3.5%) from 2023
Revenue
Down$558,987
Down $98,422 (-15%) from 2023
Expenses
Down$598,059
Down $101,713 (-15%) from 2023
Net Income
Up-$39,072
Up $3,291 (+7.8%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The friesian horse association of north america was established to further and promote the breeding of the friesian horse.
The mission of the friesian horse association of north america (fhana) is to "protect and promote the kfps friesian horse in north america". Fhana is the daughter organization of the het friesch paarden stamboek (kfps) which is located in the netherlands. Fhana is a recognized organization of breeders, owners of friesian horses. Fhana is currently in our 41st year of operation and has 1,153 members located in the united states and canada.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $285,002 | $313,700 | ▲ $28,698 |
| Savings and Temporary Cash Investments | $104,336 | $84,356 | ▼ $19,980 |
| Cash and Non-Interest-Bearing Accounts | $25,389 | $12,310 | ▼ $13,079 |
| Land, Buildings, and Equipment, Net | $11,451 | $3,275 | ▼ $8,176 |
| Total Assets | $426,178 | $413,641 | ▼ $12,537 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,612 | $3,794 | ▲ $2,182 |
| Total Liabilities | $1,612 | $3,794 | ▲ $2,182 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $424,566 | $409,847 | ▼ $14,719 |
| Total Net Assets Fund Balance | $424,566 | $409,847 | ▼ $14,719 |
| Total Liabilities and Net Assets / Fund Balance | $426,178 | $413,641 | ▼ $12,537 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $3,275 | $209,649 | $212,924 |
| Equipment | $0 | $17,569 | $17,569 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jason Tice | Executive Director | FT | $49,743 | $10,214 | $59,957 |
| Khari Rhyder | Executive Director | FT | $33,000 | - | $33,000 |
| Name | Title |
|---|---|
| Marquis Laude | President |
| Danielle Piascik | Vice President |
| Erin Miley | Director |
| Mark Boonstra | Director |
| Will Bron | Director |
| Katie Wengert | Secretary |
| Eric Smith | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $454,581 |
| Salaries, Compensation, and Employee Benefits | $143,478 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $82,743 |
| Conferences and Meetings | - | - | - | $51,872 |
| All Other Expenses | - | - | - | $48,368 |
| Other Salaries and Wages | - | - | - | $27,480 |
| Payroll Taxes | - | - | - | $23,041 |
| Other Expenses | - | - | - | $20,450 |
| Occupancy | - | - | - | $18,064 |
| Office Expenses | - | - | - | $10,689 |
| Insurance | - | - | - | $10,214 |
| Depreciation Depletion | - | - | - | $8,176 |
| Fees for Services Accounting | - | - | - | $6,968 |
| Travel | - | - | - | $5,838 |
| Fees for Services Legal | - | - | - | $5,663 |
| Pension Plan Contributions | - | - | - | $5,174 |
| Other Employee Benefits | - | - | - | $5,040 |
| Advertising | - | - | - | $2,165 |
| Fees for Services Other | - | - | - | $243 |
| Total Functional Expenses | $0 | $0 | $0 | $598,059 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Associate member - any person who is a citizen or resident of the united states or canada and does not own a kfps registered friesian horse can become an associate member. An associate member in good standing will receive general communications of the association and may attend association general membership meetings but cannot vote in association proceedings and is not eligible for election to the board of directors. Full member - any owner of at least one kfps-registered friesian horse and who is a citizen or resident of the united states or canada can become a full member. A full member will receive the general communications of the association, may attend association meetings, and is entitled to one vote in association proceedings and, if at least eighteen years old, is eligible for election to the board of directors. Business member - a partnership or corporation registered in the united states or canada can become a business member provided at least one kfps-registered friesian horse is owned within or by the group. A business member in good standing will receive the general communications of the association, may attend association meetings, is entitled to one vote in association proceedings and one member of the group who is at least eighteen years old is eligible for election to the board of directors. Honorary member - any person who has made a significant personal contribution to the association may be nominated by an association member and is elected by unanimous vote of the board of directors. An honorary member is not eligible for election to the board of directors. Sport/pleasure member - is any owner of at least one registered friesian horse and who is a citizen or resident of north american a sport/pleasure member in good standing is entitled to one vote in association proceedings, is eligible for election to the board of directs, receives "the friesian" magazine, may take advantage of the various fhana benefits. The sport/pleasure member has no ability to register horses, no ability to register horses for inspection, ibop, or abfp testing and has no access to the kfps database.”
“A) voting members - sport/pleasure, full or business members qualified to vote as members of the board of directors and in good standing.”
“The board of directors receive a copy of form 990 and review for completeness. The executive director ensures timely filing of form 990.”
“The conflict of interest policy is reviewed on an annual basis.”
“The executive directors' compensation was originally set by an outside source. The outside source did comparable data studies in determining compensation. All personnel are reviewed annually by the board of directors. All employees' compensation is determined by the board of directors using comparable data and evaluations are performed annually.”
“The organization's documents are available for review at the organization's office upon request”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3794 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF THE FRIESIAN HORSE ASSOCIATION OF NORTH AMERICA (FHANA) IS TO "PROTECT AND PROMOTE THE KFPS FRIESIAN HORSE IN NORTH AMERICA". FHANA IS THE DAUGHTER ORGANIZATION OF THE HET FRIESCH PAARDEN STAMBOEK (KFPS) WHICH IS LOCATED IN THE NETHERLANDS. FHANA IS A RECOGNIZED ORGANIZATION OF BREEDERS, OWNERS OF FRIESIAN HORSES. FHANA IS CURRENTLY IN OUR 41ST YEAR OF OPERATION AND HAS 1,153 MEMBERS LOCATED IN THE UNITED STATES AND CANADA. |
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| IRS990/AllOtherContributionsAmt | 0 | 3784 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 48368 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | EXECUTIVE DIRECTOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8594557430 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4037 IRON WORKS PARKWAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LEXINGTON |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 405118488 |
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| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
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| IRS990/CollectionsOfArtInd | 0 | 0 |
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| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 51872 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
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| IRS990/CYContributionsGrantsAmt | 0 | 194843 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7710 |
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| IRS990/CYOtherRevenueAmt | 0 | 1750 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -39072 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 143478 |
| IRS990/CYTotalExpensesAmt | 0 | 598059 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 558987 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8176 |
| IRS990/Desc | 0 | SEE STATEMENT ON SCHEDULE O |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5663 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 243 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ERIN MILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARQUIS LAUDE |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | WILL BRON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KATIE WENGERT |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -2989 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 222213 |
| IRS990/GrossReceiptsAmt | 0 | 784189 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1750 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
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| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 10699 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10699 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 285002 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 313700 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 11451 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3275 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 230493 |
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| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
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| IRS990/MembershipDuesAmt | 0 | 191059 |
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| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE FRIESIAN HORSE ASSOCIATION OF NORTH AMERICA WAS ESTABLISHED TO FURTHER AND PROMOTE THE BREEDING OF THE FRIESIAN HORSE. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 409847 |
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| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1750 |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5040 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSPECTION/JUDGING/SHOW |
| IRS990/OtherExpensesGrp/Desc | 1 | FRIESIAN MAGAZINE |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK & CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE & INTERNET |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 169505 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 74338 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 22028 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 20450 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 27480 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23041 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 5174 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MARQUIS LAUDE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541800 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP INSPECTION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ADVERTISING INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 332070 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 332070 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 22614 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 22614 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE FHANA ALSO SERVES AS THE NORTH AMERICAN CENTRAL POINT FOR THE REGISTRATION OF FRIESIAN HORSES OF THE KFPS. FHANA MANAGES THE OFFICIAL PAPER WORK FROM THE KFPS FOR THEIR MEMBERS IN THE UNITED STATES AND CANADA. FHANA ALSO ORGANIZES THE YEARLY INSPECTION CIRCUITS FOR THE INSPECTORS AND JUDGES FROM THE NETHERLANDS TO COME TO THE US AND CANADA, TO DO YEARLY INSPECTIONS OF OUR HORSES HERE, TO MAKE SURE THAT OUR BREEDING GOALS IS ALIGNED WITH THEIRS.AT THESE YEARLY INSPECTIONS, OUR FOALS AND 3 AND 4 YEAR OLDS ARE EVALUATED AND RANKED WITHIN THE OVERALL BREED POPULATION. FOALS ARE GIVEN A FIRST, SECOND OR THIRD PREMIUM, OR NONE AT ALL. OLDER MARES AND GELDINGS ARE RATED SIMILARLY, WITH THE TOP 35% BEING AWARDED A FIRST OR SECOND PREMIUM "STAR". THEY CAN GO FROM THERE, IF SELECTED, TO THE CROWN RATING, THEN ON TO MODEL, BASED ON THEIR CONFORMATION, PERFORMANCE AND ABILITY TO PASS A SUITABILITY TEST. THAT IS A TEST THAT EVALUATES SPORT/RIDING/DRIVING POTENTIAL. A MODEL MARE MUST HAVE ALSO HAD A LIVE FOAL.OTHER PREMIUMS ARE AVAILABLE FOR THE ABILITY TO PASS THEIR GOOD GENETICS TO OFFSPRING; A MARE WITH FOUR STAR OFFSPRING IS CONSIDERED TO BE A PREFERANT MARE. HORSES OF EITHER SEX CAN EARN, WITH A SET NUMBER OF HIGH SCORES IN EITHER RIDING OR DRIVING, A "SPORT" PREDICATE. MARES WITH ENOUGH OFFSPRING DOING WELL IN SPORTS CAN EARN A "PRESTATIE MARE" PREDICATE. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 218283 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/PYOtherRevenueAmt | 0 | 4200 |
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| IRS990/PYTotalRevenueAmt | 0 | 657409 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 84356 |
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| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 17569 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 17569 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3275 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 209649 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 212924 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3275 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ASSOCIATE MEMBER - ANY PERSON WHO IS A CITIZEN OR RESIDENT OF THE UNITED STATES OR CANADA AND DOES NOT OWN A KFPS REGISTERED FRIESIAN HORSE CAN BECOME AN ASSOCIATE MEMBER. AN ASSOCIATE MEMBER IN GOOD STANDING WILL RECEIVE GENERAL COMMUNICATIONS OF THE ASSOCIATION AND MAY ATTEND ASSOCIATION GENERAL MEMBERSHIP MEETINGS BUT CANNOT VOTE IN ASSOCIATION PROCEEDINGS AND IS NOT ELIGIBLE FOR ELECTION TO THE BOARD OF DIRECTORS. FULL MEMBER - ANY OWNER OF AT LEAST ONE KFPS-REGISTERED FRIESIAN HORSE AND WHO IS A CITIZEN OR RESIDENT OF THE UNITED STATES OR CANADA CAN BECOME A FULL MEMBER. A FULL MEMBER WILL RECEIVE THE GENERAL COMMUNICATIONS OF THE ASSOCIATION, MAY ATTEND ASSOCIATION MEETINGS, AND IS ENTITLED TO ONE VOTE IN ASSOCIATION PROCEEDINGS AND, IF AT LEAST EIGHTEEN YEARS OLD, IS ELIGIBLE FOR ELECTION TO THE BOARD OF DIRECTORS. BUSINESS MEMBER - A PARTNERSHIP OR CORPORATION REGISTERED IN THE UNITED STATES OR CANADA CAN BECOME A BUSINESS MEMBER PROVIDED AT LEAST ONE KFPS-REGISTERED FRIESIAN HORSE IS OWNED WITHIN OR BY THE GROUP. A BUSINESS MEMBER IN GOOD STANDING WILL RECEIVE THE GENERAL COMMUNICATIONS OF THE ASSOCIATION, MAY ATTEND ASSOCIATION MEETINGS, IS ENTITLED TO ONE VOTE IN ASSOCIATION PROCEEDINGS AND ONE MEMBER OF THE GROUP WHO IS AT LEAST EIGHTEEN YEARS OLD IS ELIGIBLE FOR ELECTION TO THE BOARD OF DIRECTORS. HONORARY MEMBER - ANY PERSON WHO HAS MADE A SIGNIFICANT PERSONAL CONTRIBUTION TO THE ASSOCIATION MAY BE NOMINATED BY AN ASSOCIATION MEMBER AND IS ELECTED BY UNANIMOUS VOTE OF THE BOARD OF DIRECTORS. AN HONORARY MEMBER IS NOT ELIGIBLE FOR ELECTION TO THE BOARD OF DIRECTORS. SPORT/PLEASURE MEMBER - IS ANY OWNER OF AT LEAST ONE REGISTERED FRIESIAN HORSE AND WHO IS A CITIZEN OR RESIDENT OF NORTH AMERICAN A SPORT/PLEASURE MEMBER IN GOOD STANDING IS ENTITLED TO ONE VOTE IN ASSOCIATION PROCEEDINGS, IS ELIGIBLE FOR ELECTION TO THE BOARD OF DIRECTS, RECEIVES "THE FRIESIAN" MAGAZINE, MAY TAKE ADVANTAGE OF THE VARIOUS FHANA BENEFITS. THE SPORT/PLEASURE MEMBER HAS NO ABILITY TO REGISTER HORSES, NO ABILITY TO REGISTER HORSES FOR INSPECTION, IBOP, OR ABFP TESTING AND HAS NO ACCESS TO THE KFPS DATABASE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A) VOTING MEMBERS - SPORT/PLEASURE, FULL OR BUSINESS MEMBERS QUALIFIED TO VOTE AS MEMBERS OF THE BOARD OF DIRECTORS AND IN GOOD STANDING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS RECEIVE A COPY OF FORM 990 AND REVIEW FOR COMPLETENESS. THE EXECUTIVE DIRECTOR ENSURES TIMELY FILING OF FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE DIRECTORS' COMPENSATION WAS ORIGINALLY SET BY AN OUTSIDE SOURCE. THE OUTSIDE SOURCE DID COMPARABLE DATA STUDIES IN DETERMINING COMPENSATION. ALL PERSONNEL ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. ALL EMPLOYEES' COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS USING COMPARABLE DATA AND EVALUATIONS ARE PERFORMED ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE ORGANIZATION'S OFFICE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 413641 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 3794 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3794 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 413641 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 5838 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4037 IRON WORKS PARKWAY |
| IRS990/USAddress/CityNm | 0 | LEXINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 405118488 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FHANA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARQUIS LAUDE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8594557430 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE FRIESIAN HORSE ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | OF NORTH AMERICA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 263964264 |
| ReturnHeader/Filer/PhoneNum | 0 | 8594557430 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4037 IRON WORKS PARKWAY 160 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEXINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 405118488 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 464187261 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | YOUNG & WADLINGTON PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 800 CORPORATE DR SUITE 230 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LEXINGTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40503 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8594751010 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GWENDOLYN B YOUNG CPA CVA |
| ReturnHeader/ReturnTs | 0 | 2025-09-30T10:12:19-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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