Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
EIN 42-1398246 • 501(c)6 • Altoona, IA
Profile
The association's mission is to promote the common interest of the thoroughbred horsemen of iowa.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
34th percentile
Higher debt load relative to revenue than 34% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 11.6% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Assets
Up$808,398
Up $217,092 (+37%) from 2023
Liabilities
Up$5,533
Up $4,531 (+452%) from 2023
Net Assets
Up$802,865
Up $212,561 (+36%) from 2023
Revenue
Up$915,008
Up $169,355 (+23%) from 2023
Expenses
Up$702,447
Up $235,245 (+50%) from 2023
Net Income
Down$212,561
Down $65,890 (-24%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The association's mission is to promote the common interest of the thoroughbred horsemen of iowa.
The association was formed to promote the common interest of thoroughbred horsemen of iowa. Membership is open to any licensed owner or trainer of a thoroughbred race class.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $283,857 | $500,000 | ▲ $216,143 |
| Cash and Non-Interest-Bearing Accounts | $173,382 | $289,718 | ▲ $116,336 |
| Other Notes and Loans Receivable, Net | $130,000 | $15,455 | ▼ $114,545 |
| Land, Buildings, and Equipment, Net | $2,787 | $1,945 | ▼ $842 |
| Prepaid Expenses and Deferred Charges | $1,260 | $1,260 | → $0 |
| Accounts Receivable | $20 | $20 | → $0 |
| Total Assets | $591,306 | $808,398 | ▲ $217,092 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,002 | $5,533 | ▲ $4,531 |
| Total Liabilities | $1,002 | $5,533 | ▲ $4,531 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $590,304 | $802,865 | ▲ $212,561 |
| Total Net Assets Fund Balance | $590,304 | $802,865 | ▲ $212,561 |
| Total Liabilities and Net Assets / Fund Balance | $591,306 | $808,398 | ▲ $217,092 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,945 | $24,571 | $26,516 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jonathan Moss | Executive Di | FT | $106,030 | - | $106,030 |
| Michelle Mcshane | Secretary/tr | FT | $53,173 | $6,738 | $59,911 |
| Name | Title |
|---|---|
| David Mcshane | President |
| Allen Poindexter | Director |
| Bonnie Birzer | Director |
| Brandi Jo Fett | Director |
| Danny Caldwell | Director |
| Kelly Von Hemel | Director |
| Kevin Eikleberry | Director |
| Mike Vanderpool | Director |
| Tanner Tracy | Director |
| Jeff Hartz | 1st Vice Pre |
| Joe Kelly | 2nd Vice Pre |
| Line Item | Amount |
|---|---|
| Other Expenses | $451,035 |
| Salaries, Compensation, and Employee Benefits | $194,394 |
| 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 | $124,456 | $41,485 | - | $165,941 |
| Advertising | $100,809 | - | - | $100,809 |
| Benefits to Members | $57,018 | - | - | $57,018 |
| Fees for Services Legal | - | $54,229 | - | $54,229 |
| Fees for Services Lobbying | $40,000 | - | - | $40,000 |
| Travel | $25,266 | - | - | $25,266 |
| Other Expenses | $18,450 | - | - | $18,450 |
| All Other Expenses | $11,627 | $4,301 | - | $15,928 |
| Other Salaries and Wages | $11,250 | $3,750 | - | $15,000 |
| Fees for Services Accounting | - | $13,790 | - | $13,790 |
| Payroll Taxes | $13,453 | - | - | $13,453 |
| Office Expenses | - | $11,171 | - | $11,171 |
| Insurance | - | $6,862 | - | $6,862 |
| Conferences and Meetings | $2,425 | - | - | $2,425 |
| Depreciation Depletion | - | $842 | - | $842 |
| Total Functional Expenses | $566,017 | $136,430 | $0 | $702,447 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Section a, line 2 business is between owners/trainers. Not between an owner/trainer and the association.”
“Iowa hbpa & benevolent trust iowa hbpa & benevolent trust d.mcshane m. Mcshane father/daughter”
“Open to any licensed owner or trainer of a thoroughbred race horse, automatically becomes a member.”
“Ballots sent to membership nomination committee. Any member can have their name put on ballot.”
“30 days in advance before any change in by-laws or policy.”
“At a board of directors meeting a copy of form 990 is presented to each board member. They are instructed to review the form and contact the preparer of the return with any questions or concerns. A copy of form 990 with instructions is mailed to any board member not in attendance.”
“Prior to annual elections, written confirmations are required to ensure that there are no conflicts of interests currently or anticipated during the current year. In addition, any conflicts that arise during the year are also required to be disclosed.”
“For the tax year, compensation was paid to the executive director and secretary/treasurer. The annual compensation is reviewed by the board of directors.”
“Annual compensation is reviewed by the board of directors.”
“The governing documents, conflict of interest policy, and financial statements are made available for on-site review by members upon receipt of a written request.”
“The entities are a non-profit corportation exempt from federal and state income taxes under section 501(c)(6) of the internal revenue code. The entities are subject to routine audits by taking jurisdictions; however, there are currently no audits for any tax periods in progress.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1002 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5533 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 20 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 20 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION WAS FORMED TO PROMOTE THE COMMON INTEREST OF THOROUGHBRED HORSEMEN OF IOWA. MEMBERSHIP IS OPEN TO ANY LICENSED OWNER OR TRAINER OF A THOROUGHBRED RACE CLASS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 100809 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 100809 |
| IRS990/AllOtherContributionsAmt | 0 | 881703 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4301 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 11627 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15928 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 57018 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 57018 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MICHELLE MCSHANE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5159674804 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1 PRAIRIE MEADOWS DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALTOONA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50009 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 173382 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 289718 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 41485 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 124456 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 165941 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2425 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2425 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 57018 |
| IRS990/CYContributionsGrantsAmt | 0 | 881703 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 33305 |
| IRS990/CYOtherExpensesAmt | 0 | 451035 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 212561 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 194394 |
| IRS990/CYTotalExpensesAmt | 0 | 702447 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 915008 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 842 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 842 |
| IRS990/Desc | 0 | PROMOTE LEGISLATION AND UNIFORM RACING POLICIES BENEFICIAL TO HORSEMEN. NEGOTIATE WITH RACETRACK REGARDING SCHEDULES, STAKES, SAFETY, AND WORKING CONDITIONS. REPRESENT HORSEMEN AT RACING ASSOCIATIONS AND COMMISIONS. IMPROVE THE IMAGE OF THOROUGHBRED RACING. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 566017 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 13790 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13790 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 54229 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 54229 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 40000 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 40000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 6738 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JONATHAN MOSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHELLE MCSHANE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BONNIE BIRZER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DANNY CALDWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KEVIN EIKLEBERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRANDI JO FETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JEFF HARTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KELLY VON HEMEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOE KELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DAVID MCSHANE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ALLEN POINDEXTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | TANNER TRACY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MIKE VANDERPOOL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 106030 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 53173 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | 1ST VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | 2ND VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 915008 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6862 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6862 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33305 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 33305 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 24571 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2787 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1945 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 26516 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ASSOCIATION'S MISSION IS TO PROMOTE THE COMMON INTEREST OF THE THOROUGHBRED OF IOWA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 590304 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 802865 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 590304 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 802865 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11171 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11171 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | DEBT FORGIVENESS |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES |
| IRS990/OtherExpensesGrp/Desc | 2 | BACKSIDE ENRICHMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | DONATIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 114544 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25402 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21317 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 18450 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 114544 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25402 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21317 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18450 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 3750 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 11250 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 15000 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 130000 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 15455 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13453 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13453 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1260 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1260 |
| IRS990/PrincipalOfficerNm | 0 | JONATHAN MOSS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 29845 |
| IRS990/PYContributionsGrantsAmt | 0 | 736488 |
| IRS990/PYInvestmentIncomeAmt | 0 | 9165 |
| IRS990/PYOtherExpensesAmt | 0 | 270533 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 278451 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENTITIES ARE A NON-PROFIT CORPORTATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ENTITIES ARE SUBJECT TO ROUTINE AUDITS BY TAKING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SECTION A, LINE 2 BUSINESS IS BETWEEN OWNERS/TRAINERS. NOT BETWEEN AN OWNER/TRAINER AND THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | IOWA HBPA & BENEVOLENT TRUST IOWA HBPA & BENEVOLENT TRUST D.MCSHANE M. MCSHANE FATHER/DAUGHTER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OPEN TO ANY LICENSED OWNER OR TRAINER OF A THOROUGHBRED RACE HORSE, AUTOMATICALLY BECOMES A MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BALLOTS SENT TO MEMBERSHIP NOMINATION COMMITTEE. ANY MEMBER CAN HAVE THEIR NAME PUT ON BALLOT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 30 DAYS IN ADVANCE BEFORE ANY CHANGE IN BY-LAWS OR POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AT A BOARD OF DIRECTORS MEETING A COPY OF FORM 990 IS PRESENTED TO EACH BOARD MEMBER. THEY ARE INSTRUCTED TO REVIEW THE FORM AND CONTACT THE PREPARER OF THE RETURN WITH ANY QUESTIONS OR CONCERNS. A COPY OF FORM 990 WITH INSTRUCTIONS IS MAILED TO ANY BOARD MEMBER NOT IN ATTENDANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PRIOR TO ANNUAL ELECTIONS, WRITTEN CONFIRMATIONS ARE REQUIRED TO ENSURE THAT THERE ARE NO CONFLICTS OF INTERESTS CURRENTLY OR ANTICIPATED DURING THE CURRENT YEAR. IN ADDITION, ANY CONFLICTS THAT ARISE DURING THE YEAR ARE ALSO REQUIRED TO BE DISCLOSED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | FOR THE TAX YEAR, COMPENSATION WAS PAID TO THE EXECUTIVE DIRECTOR AND SECRETARY/TREASURER. THE ANNUAL COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ANNUAL COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR ON-SITE REVIEW BY MEMBERS UPON RECEIPT OF A WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/WebsiteAddressTxt | 0 | HTTPS://WWW.IOWAHBPA.ORG/ |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JONATHAN MOSS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5159674804 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE IOWA HBPA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IOWA |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 882802798 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FORGE FINANCIAL & MANAGEMENT CONSULTING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1245 JORDAN CREEK PKWY STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WEST DES MOINES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 502662343 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5156203050 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BENJAMIN WINTERS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-02T12:01:22-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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