Civic Intelligence

Consignors and Commercial Breeders

EIN 35-2257023 • 501(c)6 • Lexington, KY

NTEE S41

Profile

The cba works democratically on behalf of every consignor and commercial breeder, large and small, to provide representation and a constructive, unified voice related to sales issues, policies and procedures. The association's initiatives are designed to encourage a fair and expanding marketplace for all who breed, buy or sell thoroughbreds.

P O Box 23359Lexington, KY 40524

www.consignorsandbreeders.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

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

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

60th percentile

11%

Higher net margin than 60% of similar nonprofits.

NTEE S41 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$16,200

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 35.6% of source-year revenue.

NTEE S41 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Assets

$48,473

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$48,473

No earlier filing loaded for comparison.

Revenue

$45,550

No earlier filing loaded for comparison.

Expenses

$40,321

No earlier filing loaded for comparison.

Net Income

$5,229

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2023: $48,473Net Assets 2023: $48,4732023

Highlighted filing

2023

Assets$48,473
Liabilities-
Net Assets$48,473

Operations Trend

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

$60K$40K$20K$0Revenue 2023: $45,550Expenses 2023: $40,321Net Income 2023: $5,2292023

Highlighted filing

2023

Revenue$45,550
Expenses$40,321
Net Income$5,229

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$48.5$48.5$45.6$40.3$5.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 29, 2024
Return Version
2023v5.0
Gross Receipts
$45,550
Mission and Program Overview

Mission

The cba works democratically on behalf of every consignor and commercial breeder, large and small, to provide representation and a constructive, unified voice related to sales issues, policies and procedures. The association's initiatives are designed to encourage a fair and expanding marketplace for all who breed, buy or sell thoroughbreds.

Program Services

DescriptionGrantsExpenses
PRINTING OF EDUCATIONAL MATERIAL TITLED "SUCCESS AT THE SALES - PLAIN AND SIMPLE", "BUYING YEARLINGS - PLAIN AND SIMPLE", "VET WORK - PLAIN AND SIMPLE: VOLUME III", "VET WORK - PLAIN AND SIMPLE: OCDS IN SALES HORSES- AND "VET WORK - PLAIN AND SIMPLE: SCOPING". ALL BOOKLETS ARE AVAILABLE ON- LINE VIA THE WEBSITE OR FREE VIA MAIL REQUEST FOR BOTH MEMBERS AND NON MEMBERS OF THE ASSOCIATION. THE BOOKLETS PROMOTE EDUCATION ASPECTS OF THE THOROUGHBRED HORSE SALES AT PUBLIC AUCTIONS.--
QUARTERLY NEWSLETTERS ARE PUBLISHED THAT KEEP MEMBERS INFORMED OF VARIOUS INDUSTRY TOPICS, RELEVANT LEGISLATION, AND THE ORGANIZATIONS OUTREACH. THE NEWSLETTER IS AVAILABLE ON-LINE AND IS MAILED TO ALL MEMBERS.--
CREATION OF INDUSTRY STANDARD QUESTIONNAIRES TO PROVIDE UNIFORM, "BEST PRACTICES" INFORMATION SHEET FOR OBTAINING AS MUCH ACCURATE AND ESSENTIAL INFORMATION AS POSSIBLE TO ASSIST WITH A CONSIGNORS' MARKETING, AND TO MEET THE SALES COMPANIES' CONDITIONS OF SALES REQUIREMENTS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICOLE GIBSONExecutive DiPT$16,200-$16,200
ALLAIRE RYANPast Preside-$0--
CONRAD BANDOROFFBoard Member-$0--
CARRIE BROGDENBoard Member-$0--
LIZ CROWBoard Member-$0--
NEAL CLARKEBoard Member-$0--
WALKER HANCOCKPresident-$0--
ADRIAN REGANBoard Member-$0--
SEAN TUGELBoard Member-$0--
PAT COSTELLOBoard Member-$0--
TOMMY EASTHAMBoard Member-$0--
LYNN HANCOCKTreasurer-$0--
ROB TRIBBETTVice Preside-$0--
SCOTT MALLORYBoard Member-$0--
SAMANTHA MCGREEVYBoard Member-$0--
CAROLINE WILSONBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Consignors and Commercial Breeders
EIN
35-2257023
Phone
8592430033
Address
P O BOX 23359, LEXINGTON, KY 40524

Signing Officer

Name
Walker Hancock
Title
President
Phone
8592430033
Signed
2024-04-29
Discuss with paid preparer
Yes

Preparer

Firm
Fwk & Associates Pllc
Address
401 LEWIS HARGETT CIRCLE SUITE 110, LEXINGTON, KY 40503
Preparer
Louis E Fister Jr
Phone
8592190098
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses marketing 9,015 office expenses 11,422 insurance 912 merchant fees 716 other expenses 1,025 total 23,090

Form 990-ez, Part II, Line 24

Equipment 1,554 1,554 less accumulated depreciation 1,554 1,554 total 0 0

Form 990-ez, Part III

The cba works democratically on behalf of every consignor and commercial breeder, large and small, to provide representation and a constructive, unified voice related to sales issues, policies and procedures. The association's initiatives are designed to encourage a fair and expanding marketplace for all who breed, buy or sell thoroughbreds.

Form 990-ez, Part III, Line 28

Printing of educational material titled "success at the sales - plain and simple", "buying yearlings - plain and simple", "vet work - plain and simple: volume iii", "vet work - plain and simple: ocds in sales horses- and "vet work - plain and simple: scoping". All booklets are available on- line via the website or free via mail request for both members and non members of the association. The booklets promote education aspects of the thoroughbred horse sales at public auctions.

Form 990-ez, Part III, Line 30

Creation of industry standard questionnaires to provide uniform, "best practices" information sheet for obtaining as much accurate and essential information as possible to assist with a consignors' marketing, and to meet the sales companies' conditions of sales requirements.

Raw XML Appendix159 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CARRIE BROGDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LIZ CROW
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PAST PRESIDE
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IRS990EZ/PrimaryExemptPurposeTxt0THE CBA WORKS DEMOCRATICALLY ON BEHALF OF EVERY CONSIGNOR AND COMMERCIAL BREEDER, LARGE AND SMALL, TO PROVIDE REPRESENTATION AND A CONSTRUCTIVE, UNIFIED VOICE RELATED TO SALES ISSUES, POLICIES AND PROCEDURES. THE ASSOCIATION'S INITIATIVES ARE DESIGNED TO ENCOURAGE A FAIR AND EXPANDING MARKETPLACE FOR ALL WHO BREED, BUY OR SELL THOROUGHBREDS.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2CREATION OF INDUSTRY STANDARD QUESTIONNAIRES TO PROVIDE UNIFORM, "BEST PRACTICES" INFORMATION SHEET FOR OBTAINING AS MUCH ACCURATE AND ESSENTIAL INFORMATION AS POSSIBLE TO ASSIST WITH A CONSIGNORS' MARKETING, AND TO MEET THE SALES COMPANIES' CONDITIONS OF SALES REQUIREMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES MARKETING 9,015 OFFICE EXPENSES 11,422 INSURANCE 912 MERCHANT FEES 716 OTHER EXPENSES 1,025 TOTAL 23,090
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT 1,554 1,554 LESS ACCUMULATED DEPRECIATION 1,554 1,554 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CBA WORKS DEMOCRATICALLY ON BEHALF OF EVERY CONSIGNOR AND COMMERCIAL BREEDER, LARGE AND SMALL, TO PROVIDE REPRESENTATION AND A CONSTRUCTIVE, UNIFIED VOICE RELATED TO SALES ISSUES, POLICIES AND PROCEDURES. THE ASSOCIATION'S INITIATIVES ARE DESIGNED TO ENCOURAGE A FAIR AND EXPANDING MARKETPLACE FOR ALL WHO BREED, BUY OR SELL THOROUGHBREDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRINTING OF EDUCATIONAL MATERIAL TITLED "SUCCESS AT THE SALES - PLAIN AND SIMPLE", "BUYING YEARLINGS - PLAIN AND SIMPLE", "VET WORK - PLAIN AND SIMPLE: VOLUME III", "VET WORK - PLAIN AND SIMPLE: OCDS IN SALES HORSES- AND "VET WORK - PLAIN AND SIMPLE: SCOPING". ALL BOOKLETS ARE AVAILABLE ON- LINE VIA THE WEBSITE OR FREE VIA MAIL REQUEST FOR BOTH MEMBERS AND NON MEMBERS OF THE ASSOCIATION. THE BOOKLETS PROMOTE EDUCATION ASPECTS OF THE THOROUGHBRED HORSE SALES AT PUBLIC AUCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CREATION OF INDUSTRY STANDARD QUESTIONNAIRES TO PROVIDE UNIFORM, "BEST PRACTICES" INFORMATION SHEET FOR OBTAINING AS MUCH ACCURATE AND ESSENTIAL INFORMATION AS POSSIBLE TO ASSIST WITH A CONSIGNORS' MARKETING, AND TO MEET THE SALES COMPANIES' CONDITIONS OF SALES REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 30
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ASSOCIATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ASSOCIATION DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0WALKER HANCOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08592430033
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSIGNORS AND COMMERCIAL BREEDERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CONS
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FWK & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 LEWIS HARGETT CIRCLE SUITE 110
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040503
ReturnHeader/PreparerPersonGrp/PhoneNum08592190098
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS E FISTER JR
ReturnHeader/ReturnTs02024-05-17T11:40:31-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WALKER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HANCOCK
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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