Civic Intelligence

United Professional Horsemens Association Chapter 12

EIN 30-1085205 • 501(c)5 • Charleston, WV

Profile

The UPHA is an association of professional horsemen and horsewomen who have united to improve the show horse industry to include education, aid and wellness of the horse.

608 Virginia St ECharleston, WV 25301

www.uphachapter12.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

16th percentile

-22%

Faster asset growth than 16% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$83,265

Down $23,451 (-22%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$83,265

Down $23,451 (-22%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$23,451

Down $42,502 (-223%) from 2022

Expenses

Flat

$0

Flat from 2022

Net Income

Down

-$23,451

Down $42,502 (-223%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$150K$100K$50K$0Assets 2020: $81,011Liabilities 2020: $0Net Assets 2020: $81,0112020Assets 2021: $86,349Liabilities 2021: $0Net Assets 2021: $86,3492021Assets 2022: $106,716Liabilities 2022: $0Net Assets 2022: $106,7162022Assets 2023: $83,265Liabilities 2023: $0Net Assets 2023: $83,2652023

Highlighted filing

2023

Assets$83,265
Liabilities$0
Net Assets$83,265
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40K$20K$0-$20K-$40KRevenue 2020: $23,144Expenses 2020: $0Net Income 2020: $23,1442020Revenue 2021: $5,338Expenses 2021: $0Net Income 2021: $5,3382021Revenue 2022: $19,051Expenses 2022: $0Net Income 2022: $19,0512022Revenue 2023: -$23,451Expenses 2023: $0Net Income 2023: -$23,4512023

Highlighted filing

2023

Revenue-$23,451
Expenses$0
Net Income-$23,451
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$83,265
Liabilities
$0
Net assets
$83,265
Revenue
-$23,451
Expenses
$0
Net income
-$23,451
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.23$0.00$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.19$0.00$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.05$0.00$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.23$0.00$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 16, 2024
Return Version
2023v5.1
Gross Receipts
$194,766
Mission and Program Overview

Mission

No program service revenue

The UPHA is an association of professional horsemen and horsewomen who have united to improve the show horse industry to include education, aid and wellness of the horse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$106,716$83,265▼ $23,451
Rtn Earn Endowment Incm Other Fnds$106,716$83,265▼ $23,451
Total Assets$106,716$83,265▼ $23,451
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$106,716$83,265▼ $23,451
Total Liabilities and Net Assets / Fund Balance$106,716$83,265▼ $23,451
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Evan OrrChairman
Paul BooneCo-Chairman
Heather BoodySecretary
Betsy BooneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$-23,456
Change in Net Assets
$-23,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$218,217
Fundraising Gross Income$194,761
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
NC State Championships$194,761$194,761$114,509$80,252
Total Events$194,761$194,761$218,217$-23,456
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
United Professional Horsemens Association Chapter 12
EIN
30-1085205
Phone
3043461198
Address
608 Virginia St E, Charleston, WV 25301

Signing Officer

Name
Betsy Boone
Title
Treasurer
Phone
3043461198
Signed
2024-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betsy Boone
Formed
2015
Legal Domicile
Wv
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
50

Preparer

Firm
Advantage Accounting Inc
Address
608 Virginia Street East, Charleston, WV 25301
Preparer
Stacey Halloran
Phone
3043461198
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The Tax Return was presented to the board at the annual meeting.”

Pt VI, Line 12C

“All board member must present all conflict immedialty to the board of directors.”

Raw XML Appendix248 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.

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IRS990/Form990ProvidedToGvrnBodyInd0true
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