Civic Intelligence

Horsemans Benevolent & Protective Assn

990 • Fiscal year 2014 • EIN 55-0722332

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

Mountaineer Park Divisn PO Box 486Newell, WV 26050

(304) 387-9772

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

62nd percentile

0.02x

Higher debt load relative to revenue than 62% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

3rd percentile

-64%

Higher net margin than 3% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

86th percentile

$50,232

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 35.5% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

12th percentile

-25%

Faster asset growth than 12% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$257,852

Down $87,487 (-25%) from 2013

Net Assets

Down

$255,170

Down $87,478 (-26%) from 2013

Liabilities

Down

$2,682

Down $9 (-0.3%) from 2013

Revenue

Down

$141,510

Down $17,926 (-11%) from 2013

Expenses

Up

$232,630

Up $17,347 (+8.1%) from 2013

Net Income

Down

-$91,120

Down $35,273 (-63%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $512,905Liabilities 2010: $5,125Net Assets 2010: $507,7802010Assets 2011: $444,738Liabilities 2011: $5,027Net Assets 2011: $439,7112011Assets 2012: $399,885Liabilities 2012: $1,390Net Assets 2012: $398,4952012Assets 2013: $345,339Liabilities 2013: $2,691Net Assets 2013: $342,6482013Assets 2014: $257,852Liabilities 2014: $2,682Net Assets 2014: $255,1702014Assets 2015: $156,740Liabilities 2015: $9,388Net Assets 2015: $147,3522015Assets 2016: $133,984Liabilities 2016: $11,570Net Assets 2016: $122,4142016Assets 2017: $49,023Liabilities 2017: $9,014Net Assets 2017: $40,0092017Assets 2018: $31,555Liabilities 2018: $8,848Net Assets 2018: $22,7072018Assets 2019: $44,794Liabilities 2019: $8,802Net Assets 2019: $35,9922019Assets 2020: $39,501Liabilities 2020: $4,704Net Assets 2020: $34,7972020Assets 2021: $69,775Liabilities 2021: $4,831Net Assets 2021: $64,9442021Assets 2022: $105,077Liabilities 2022: $29,975Net Assets 2022: $75,1022022Assets 2023: $112,361Liabilities 2023: $29,596Net Assets 2023: $82,7652023Assets 2024: $129,528Liabilities 2024: $28,248Net Assets 2024: $101,2802024

Highlighted filing

2014

Assets$257,852
Liabilities$2,682
Net Assets$255,170

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2010: $172,805Expenses 2010: $275,769Net Income 2010: -$102,9642010Revenue 2011: $150,238Expenses 2011: $218,207Net Income 2011: -$67,9692011Expenses 2012: $189,2282012Revenue 2013: $159,436Expenses 2013: $215,283Net Income 2013: -$55,8472013Revenue 2014: $141,510Expenses 2014: $232,630Net Income 2014: -$91,1202014Revenue 2015: $97,833Expenses 2015: $205,651Net Income 2015: -$107,8182015Revenue 2016: $191,332Expenses 2016: $216,271Net Income 2016: -$24,9392016Revenue 2017: $161,737Expenses 2017: $244,142Net Income 2017: -$82,4052017Revenue 2018: $150,144Expenses 2018: $167,446Net Income 2018: -$17,3022018Revenue 2019: $187,065Expenses 2019: $173,780Net Income 2019: $13,2852019Revenue 2020: $149,170Expenses 2020: $142,716Net Income 2020: $6,4542020Revenue 2021: $186,266Expenses 2021: $163,327Net Income 2021: $22,9392021Revenue 2022: $243,518Expenses 2022: $219,839Net Income 2022: $23,6792022Revenue 2023: $240,110Expenses 2023: $232,447Net Income 2023: $7,6632023Revenue 2024: $234,026Expenses 2024: $215,511Net Income 2024: $18,5152024

Highlighted filing

2014

Revenue$141,510
Expenses$232,630
Net Income-$91,120
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$141,510
Mission and Program Overview

Mission

The organization's purpose is to aid horse owners and trainers financially and logistically. Making sure that the owners and trainers can get qualified horses into races etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$196,893$200,535▲ $3,642
Cash and Non-Interest-Bearing Accounts$110,972$26,714▼ $84,258
Prepaid Expenses and Deferred Charges$15,000$22,500▲ $7,500
Accounts Receivable$14,817$4,100▼ $10,717
Land, Buildings, and Equipment, Net$7,657$4,003▼ $3,654
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$345,339$257,852▼ $87,487
Other Assets Total-$0-
Liabilities
Other Liabilities$1,502$2,682▲ $1,180
Accounts Payable and Accrued Expenses$1,189--
Total Liabilities$2,691$2,682▼ $9
Net Assets / Fund Balance
Unrestricted Net Assets$342,648$255,170▼ $87,478
Total Net Assets Fund Balance$342,648$255,170▼ $87,478
Total Liabilities and Net Assets / Fund Balance$345,339$257,852▼ $87,487

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,003$27,875$31,878
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jana TetraultExecutive DirectorFT$50,232$50,232

Board Members and Trustees

NameTitle
Jami PoolePresident
Jennifer JohnsonVice President
Michael BairdVice President
Annette MccoyDirector
Bart BairdDirector
Brady HowellDirector
Christena WilliamsDirector
Donna ZookDirector
Louise PooleDirector
Robert BednerDirector
John BairdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$134,349
Investment Income
$4,291
Other Revenue
$2,870
Change in Net Assets
$-91,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,678
Salaries, Compensation, and Employee Benefits$78,952
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$50,232
Fees for Services Lobbying---$38,325
Other Salaries and Wages---$28,720
Fees for Services Other---$23,701
Payments to Affiliates---$14,500
Insurance---$12,936
Travel---$8,731
All Other Expenses---$6,768
Other Expenses---$4,276
Depreciation Depletion---$3,654
Fees for Services Legal---$2,640
Conferences and Meetings---$2,118
Office Expenses---$1,248
Total Functional Expenses$0$0$0$232,630
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
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withheld$2,682
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Organization has members who vote for board members. Members who receive help with their requirements to race, etc.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is presented to various board members before filing. The 990 is kept on hand for the board throughout the year.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board officially approves the Executive Directors salary and this is in the minutes.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization will present information upon request.

Filing and Contact Details

Filer

Filer Name
Horsemans Benevolent & Protective Assn
EIN
55-0722332
Phone
3043879772
Address
MOUNTAINEER PARK DIVISN PO BOX 486, NEWELL, WV 26050

Signing Officer

Name
Jana Tetrault
Title
Executive Director
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Wv
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
11

Preparer

Firm
J Scott Mazur CPA
Address
432 Green Street, Sewickley, PA 15143
Preparer
J Scott Mazur CPA
Phone
4127418090
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Gain on investments = $3642

Raw XML AppendixShowing 400 of 437 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/Form990PartVIISectionAGrp/TitleTxt2Vice President
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt03642
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BLACKSMITH
IRS990/OtherExpensesGrp/Desc1SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc2ELECTION
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt019700
IRS990/OtherExpensesGrp/TotalAmt17900
IRS990/OtherExpensesGrp/TotalAmt27181
IRS990/OtherExpensesGrp/TotalAmt34276
IRS990/OtherLiabilitiesGrp/BOYAmt01502
IRS990/OtherLiabilitiesGrp/EOYAmt02682
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1PEDIGREE REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02870
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02870
IRS990/OtherRevenueTotalAmt02870
IRS990/OtherSalariesAndWagesGrp/TotalAmt028720
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt014500
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022500
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MOUNTAINEER PARK SUPPORT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0134349
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0134349
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05472
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0139406
IRS990/PYOtherRevenueAmt03939
IRS990/PYProgramServiceRevenueAmt0150025
IRS990/PYRevenuesLessExpensesAmt0-55847
IRS990/PYSalariesCompEmpBnftPaidAmt075877
IRS990/PYTotalExpensesAmt0215283
IRS990/PYTotalRevenueAmt0159436
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-91120
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0196893
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200535
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04003
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027875
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031878
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02682
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHELD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04003
IRS990ScheduleD/TotalLiabilityAmt02682
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has members who vote for board members. Members who receive help with their requirements to race, etc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is presented to various board members before filing. The 990 is kept on hand for the board throughout the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board officially approves the Executive Directors salary and this is in the minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization will present information upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GAIN ON INVESTMENTS = $3642
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Mountaineer Park HBPA Trust
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0556136547
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)4
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE BENEFITS FOR HORSEMEN WHO CANNOT AFFORD BENEFIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 486
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NEWELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0260500486
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0345339
IRS990/TotalAssetsEOYAmt0257852
IRS990/TotalAssetsGrp/BOYAmt0345339
IRS990/TotalAssetsGrp/EOYAmt0257852
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232630
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02691
IRS990/TotalLiabilitiesEOYAmt02682
IRS990/TotalLiabilitiesGrp/BOYAmt02691
IRS990/TotalLiabilitiesGrp/EOYAmt02682
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0342648
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0255170
IRS990/TotalProgramServiceExpensesAmt0232630
IRS990/TotalProgramServiceRevenueAmt0134349
IRS990/TotalReportableCompFromOrgAmt050232
IRS990/TotalRevenueGrp/ExclusionAmt04291
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137219
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0141510
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0345339
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0257852
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt08731

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.30$0.28$1.01$2.34$2.16$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.12$0.30$0.83$2.40$2.32$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.05$0.30$0.75$2.44$2.20$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.05$0.65$1.86$1.63$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.40$0.05$0.35$1.49$1.43$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.45$0.09$0.36$1.87$1.74$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.09$0.23$1.50$1.67$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.09$0.40$1.62$2.44$0.82
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.12$1.22$1.91$2.16$0.25
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.09$1.47$0.98$2.06$1.08
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.03$2.55$1.42$2.33$0.91
2013Detailed filing. Detailed filing data is available for this year.$3.45$0.03$3.43$1.59$2.15$0.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.01$3.98$1.89
2011Summary only. Only limited summary data is available for this year.$4.45$0.05$4.40$1.50$2.18$0.68
2010Summary only. Only limited summary data is available for this year.$5.13$0.05$5.08$1.73$2.76$1.03