Civic Intelligence

Ohio Quarter Horse Association

EIN 34-1034161 • 501(c)5 • Columbus, OH

Profile

To promote the ohio quarter horse in harmony with the american quarter association

6325 Quarter Horse DriveColumbus, OH 43229

www.oqha.com

Siviq Scores

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

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Net Margin

54th percentile

14%

Higher net margin than 54% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$249,719

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Asset Growth

23rd percentile

1.1%

Faster asset growth than 23% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

8.7%

Faster revenue growth than 50% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$20,026,540

Up $211,827 (+1.1%) from 2023

Liabilities

Up

$463,536

Up $314,918 (+212%) from 2023

Net Assets

Down

$19,563,004

Down $103,091 (-0.5%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin54th percentile

Revenue

Up

$11,697,965

Up $939,632 (+8.7%) from 2023

Expenses

Up

$10,087,562

Up $946,343 (+10%) from 2023

Net Income

Down

$1,610,403

Down $6,711 (-0.4%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$30M$20M$10M$0Assets 2013: $4,905,385Liabilities 2013: $160,318Net Assets 2013: $4,745,0672013Assets 2014: $6,431,362Liabilities 2014: $207,277Net Assets 2014: $6,224,0852014Assets 2015: $7,709,208Liabilities 2015: $180,310Net Assets 2015: $7,528,8982015Assets 2016: $9,157,709Liabilities 2016: $164,703Net Assets 2016: $8,993,0062016Assets 2017: $11,384,591Liabilities 2017: $136,945Net Assets 2017: $11,247,6462017Assets 2018: $13,020,635Liabilities 2018: $167,952Net Assets 2018: $12,852,6832018Assets 2019: $15,513,790Liabilities 2019: $93,518Net Assets 2019: $15,420,2722019Assets 2020: $15,149,605Liabilities 2020: $764,856Net Assets 2020: $14,384,7492020Assets 2021: $16,635,104Liabilities 2021: $233,733Net Assets 2021: $16,401,3712021Assets 2022: $17,852,088Liabilities 2022: $141,879Net Assets 2022: $17,710,2092022Assets 2023: $19,814,713Liabilities 2023: $148,618Net Assets 2023: $19,666,0952023Assets 2024: $20,026,540Liabilities 2024: $463,536Net Assets 2024: $19,563,0042024

Highlighted filing

2024

Assets$20,026,540
Liabilities$463,536
Net Assets$19,563,004
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2013: $9,060,129Expenses 2013: $7,649,911Net Income 2013: $1,410,2182013Revenue 2014: $9,587,985Expenses 2014: $8,282,822Net Income 2014: $1,305,1632014Revenue 2015: $9,436,397Expenses 2015: $8,099,907Net Income 2015: $1,336,4902015Revenue 2016: $10,017,031Expenses 2016: $8,664,480Net Income 2016: $1,352,5512016Revenue 2017: $10,406,665Expenses 2017: $8,282,187Net Income 2017: $2,124,4782017Revenue 2018: $10,427,789Expenses 2018: $8,499,636Net Income 2018: $1,928,1532018Revenue 2019: $10,493,681Expenses 2019: $8,242,960Net Income 2019: $2,250,7212019Revenue 2020: $619,034Expenses 2020: $1,930,314Net Income 2020: -$1,311,2802020Revenue 2021: $9,931,832Expenses 2021: $8,092,451Net Income 2021: $1,839,3812021Revenue 2022: $10,471,038Expenses 2022: $8,555,874Net Income 2022: $1,915,1642022Revenue 2023: $10,758,333Expenses 2023: $9,141,219Net Income 2023: $1,617,1142023Revenue 2024: $11,697,965Expenses 2024: $10,087,562Net Income 2024: $1,610,4032024

Highlighted filing

2024

Revenue$11,697,965
Expenses$10,087,562
Net Income$1,610,403
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$20,026,540
Liabilities
$463,536
Net assets
$19,563,004
Revenue
$11,697,965
Expenses
$10,087,562
Net income
$1,610,403
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.0$0.46$19.6$11.7$10.1$1.61
2023Detailed filing. Detailed filing data is available for this year.$19.8$0.15$19.7$10.8$9.14$1.62
2022Detailed filing. Detailed filing data is available for this year.$17.9$0.14$17.7$10.5$8.56$1.92
2021Detailed filing. Detailed filing data is available for this year.$16.6$0.23$16.4$9.93$8.09$1.84
2020Detailed filing. Detailed filing data is available for this year.$15.1$0.76$14.4$0.62$1.93$1.31
2019Detailed filing. Detailed filing data is available for this year.$15.5$0.09$15.4$10.5$8.24$2.25
2018Detailed filing. Detailed filing data is available for this year.$13.0$0.17$12.9$10.4$8.50$1.93
2017Detailed filing. Detailed filing data is available for this year.$11.4$0.14$11.2$10.4$8.28$2.12
2016Detailed filing. Detailed filing data is available for this year.$9.16$0.16$8.99$10.0$8.66$1.35
2015Detailed filing. Detailed filing data is available for this year.$7.71$0.18$7.53$9.44$8.10$1.34
2014Detailed filing. Detailed filing data is available for this year.$6.43$0.21$6.22$9.59$8.28$1.31
2013Detailed filing. Detailed filing data is available for this year.$4.91$0.16$4.75$9.06$7.65$1.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$11,845,404
Mission and Program Overview

Mission

To promote the ohio quarter horse in harmony with the american quarter association

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,949,254$10,324,917▲ $1,375,663
Savings and Temporary Cash Investments$4,070,084$5,290,701▲ $1,220,617
Land, Buildings, and Equipment, Net$6,624,519$4,199,526▼ $2,424,993
Accounts Receivable$170,856$101,185▼ $69,671
Total Assets$19,814,713$20,026,540▲ $211,827
Other Assets Total-$110,211-
Liabilities
Accounts Payable and Accrued Expenses$36,196$381,607▲ $345,411
Other Liabilities$112,422$81,929▼ $30,493
Total Liabilities$148,618$463,536▲ $314,918
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,123,419$9,868,484▲ $6,745,065
Net Assets Without Donor Restrictions$16,542,676$9,694,520▼ $6,848,156
Total Net Assets Fund Balance$19,666,095$19,563,004▼ $103,091
Total Liabilities and Net Assets / Fund Balance$19,814,713$20,026,540▲ $211,827

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,199,526$2,275,629$6,475,155
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Justin BillingsCEOFT$249,719$249,719
Scott MyersCEOFT$200,000$200,000

Board Members and Trustees

NameTitle
George SeanorPresident
ART O'BRIENDirector
Aubrey BrahamDirector
Brian LeeDirector
Chad PiperDirector
Cindy MoreheadDirector
Connie VansickleDirector
Cynthia BaumanDirector
Dennis TaylorDirector
Jeff GoreDirector
Kelli DiazDirector
Kristine NagyDirector
Kyle FlatterDirector
Lauren DiazDirector
Lynne PuthoffDirector
Marion TroyerDirector
Matt ClaypoolDirector
Missy ThyfaultDirector
Randy JacobsDirector
Randy WilsonDirector
Rj JacobsDirector
Roger LandisDirector
Sally PuzackeDirector
Shawn FlaridaDirector
Todd SalomeDirector
Brent TincherHonorary Director
Chuch SmithHonorary Director
Dan TreinHonorary Director
Don RecchiutiHonorary Director
Ed DingledineHonorary Director
Roger LandisHonorary Director
Greg Tordoff1st Vice Pre
Judd Paul2nd Vice Pre
Brent MaxwellPast Preside
Chris Cecil DarnellPast Preside
Dave McdonaldPast Preside
Fritz LeemanPast Preside
Hank ClasonPast Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$19,680
Program Service Revenue
$11,168,143
Investment Income
$484,577
Other Revenue
$25,565
Change in Net Assets
$1,610,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,045,738
Salaries, Compensation, and Employee Benefits$1,041,824
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$538,827
Other Salaries and Wages---$382,532
Current Officers, Directors, Trustees, and Key Employees---$249,719
Comp Disqual Persons---$200,000
All Other Expenses---$156,649
Other Employee Benefits---$98,989
Pension Plan Contributions---$80,535
Fees for Services Lobbying---$60,000
Other Expenses---$59,219
Conferences and Meetings---$52,510
Information Technology---$38,267
Insurance---$36,686
Office Expenses---$33,619
Payroll Taxes---$30,049
Fees for Services Accounting---$12,610
Advertising---$7,161
Fees for Services Legal---$5,064
Fees for Services Other---$4,248
Total Functional Expenses$0$0$0$10,087,562
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Pension$80,535
Payroll Liabilities$1,439
Other Liabilities$-45
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
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Reviewed by board and executive director”

Form 990, Page 6, Part VI, Line 12C

“All board members and staff are required to disclose conflicts of interest annually. These disclosure forms are reviewed and any concerns are reviewed by the exceutive committee. When deemed necessary, conflicts are reviewed with the board of directors.”

Form 990, Page 6, Part VI, Line 15A

“The ceo is evaluated annually by the board of directors. After the evaluation process is complete, the entire board votes on any raise that is proposed.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Ohio Quarter Horse Association
EIN
34-1034161
Phone
6145057200
Address
6325 QUARTER HORSE DRIVE, COLUMBUS, OH 43229

Signing Officer

Name
Justin Billings
Title
CEO
Phone
6145057200
Signed
2025-05-12

Organization Details

Principal Officer
Justin Billings
Formed
1960
Legal Domicile
Oh
Voting Board Members
39
Independent Board Members
39
Employees
8

Preparer

Firm
Holbrook & Manter Inc
Address
103 PROFESSIONAL PARKWAY, MARYSVILLE, OH 43040
Preparer
Brian E Ravencraft CPA
Phone
9376448175
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Balance sheet/fixed asset true up -1,713,494”

Raw XML AppendixShowing 400 of 584 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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