Civic Intelligence

Kentucky Thoroughbred Association Inc

EIN 61-1034871 • 501(c)6 • Lexington, KY

View Organization Page

Profile

To advertise, foster and promote the thoroughbred horse industry in the commonwealth of kentucky

4079 Iron Works ParkwayLexington, KY 40511

www.kta-ktob.com

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

93rd percentile

34%

Higher net margin than 93% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

5.2%

Faster asset growth than 49% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

57%

Faster revenue growth than 93% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$897,478

Up $44,480 (+5.2%) from 2024

Liabilities

Down

$3,497

Down $7,791 (-69%) from 2024

Net Assets

Up

$893,981

Up $52,271 (+6.2%) from 2024

Operations
Liabilities / Revenue15th percentileNet Margin93rd percentile

Revenue

Up

$1,323,940

Up $481,691 (+57%) from 2024

Expenses

Up

$873,364

Up $13,121 (+1.5%) from 2024

Net Income

Up

$450,576

Up $468,570 (+2604%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $975,502Liabilities 2011: $1,907Net Assets 2011: $973,5952011Assets 2012: $1,131,582Liabilities 2012: $2,125Net Assets 2012: $1,129,4572012Assets 2013: $1,206,122Liabilities 2013: $1,891Net Assets 2013: $1,204,2312013Assets 2014: $1,282,972Liabilities 2014: $736,273Net Assets 2014: $546,6992014Assets 2015: $1,251,173Liabilities 2015: $691,911Net Assets 2015: $559,2622015Assets 2016: $1,208,233Liabilities 2016: $590,398Net Assets 2016: $617,8352016Assets 2017: $1,295,979Liabilities 2017: $590,878Net Assets 2017: $705,1012017Assets 2018: $1,339,317Liabilities 2018: $579,673Net Assets 2018: $759,6442018Assets 2019: $1,263,000Liabilities 2019: $460,557Net Assets 2019: $802,4432019Assets 2020: $1,130,443Liabilities 2020: $415,356Net Assets 2020: $715,0872020Assets 2021: $1,193,221Liabilities 2021: $363,440Net Assets 2021: $829,7812021Assets 2022: $923,428Liabilities 2022: $188,734Net Assets 2022: $734,6942022Assets 2023: $920,969Liabilities 2023: $98,032Net Assets 2023: $822,9372023Assets 2024: $852,998Liabilities 2024: $11,288Net Assets 2024: $841,7102024Assets 2025: $897,478Liabilities 2025: $3,497Net Assets 2025: $893,9812025

Highlighted filing

2025

Assets$897,478
Liabilities$3,497
Net Assets$893,981
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $256,4982011Expenses 2012: $280,5522012Revenue 2013: $339,636Expenses 2013: $332,970Net Income 2013: $6,6662013Revenue 2014: $392,801Expenses 2014: $421,097Net Income 2014: -$28,2962014Revenue 2015: $349,296Expenses 2015: $334,605Net Income 2015: $14,6912015Revenue 2016: $378,079Expenses 2016: $328,821Net Income 2016: $49,2582016Revenue 2017: $387,603Expenses 2017: $333,202Net Income 2017: $54,4012017Revenue 2018: $522,727Expenses 2018: $492,943Net Income 2018: $29,7842018Revenue 2019: $541,643Expenses 2019: $522,735Net Income 2019: $18,9082019Revenue 2020: $493,899Expenses 2020: $563,008Net Income 2020: -$69,1092020Revenue 2021: $677,107Expenses 2021: $690,991Net Income 2021: -$13,8842021Revenue 2022: $761,042Expenses 2022: $816,044Net Income 2022: -$55,0022022Revenue 2023: $758,534Expenses 2023: $714,593Net Income 2023: $43,9412023Revenue 2024: $842,249Expenses 2024: $860,243Net Income 2024: -$17,9942024Revenue 2025: $1,323,940Expenses 2025: $873,364Net Income 2025: $450,5762025

Highlighted filing

2025

Revenue$1,323,940
Expenses$873,364
Net Income$450,576
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$897,478
Liabilities
$3,497
Net assets
$893,981
Revenue
$1,323,940
Expenses
$873,364
Net income
$450,576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.89$1.32$0.87$0.45
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$0.84$0.86$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.10$0.82$0.76$0.71$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.19$0.73$0.76$0.82$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.36$0.83$0.68$0.69$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.13$0.42$0.72$0.49$0.56$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.46$0.80$0.54$0.52$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.34$0.58$0.76$0.52$0.49$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.59$0.71$0.39$0.33$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.59$0.62$0.38$0.33$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.69$0.56$0.35$0.33$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.28$0.74$0.55$0.39$0.42$0.03
2013Summary only. Only limited summary data is available for this year.$1.21$0.00$1.20$0.34$0.33$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.00$1.13$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.97$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$1,669,011
Mission and Program Overview

Mission

To advertise, foster and promote the thoroughbred horse industry in the commonwealth of kentucky.

To advertise, foster and promote the thoroughbred horse industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$336,955$421,557▲ $84,602
Cash and Non-Interest-Bearing Accounts$320,036$296,301▼ $23,735
Investments in Publicly Traded Securities$179,763$169,556▼ $10,207
Savings and Temporary Cash Investments$11,288$6,474▼ $4,814
Land, Buildings, and Equipment, Net$4,956$3,590▼ $1,366
Total Assets$852,998$897,478▲ $44,480
Liabilities
Other Liabilities$11,288$0▼ $11,288
Accounts Payable and Accrued Expenses$0$3,497▲ $3,497
Total Liabilities$11,288$3,497▼ $7,791
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$833,733$893,981▲ $60,248
Net Assets With Donor Restrictions$7,977$0▼ $7,977
Total Net Assets Fund Balance$841,710$893,981▲ $52,271
Total Liabilities and Net Assets / Fund Balance$852,998$897,478▲ $44,480

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,590$74,392$77,982
Other Securities$88,666--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chauncey MorrisExecutive DirectorPT$125,246$26,898$152,144

Board Members and Trustees

NameTitle
Bill DaughertyPresident
Ned ToffeyVice President
Austin LuttrellDirector
Conrad BandoroffDirector
Craig BrogdenDirector
D Whitworth BeckmanDirector
Dr Natanya NiemanDirector
Fergus GalvinDirector
Jeffery D ThornburyDirector
Kelsey DannerDirector
Kim SmithDirector
Michael BanahanDirector
Michael J SnyderDirector
Neil PessinDirector
Paul J McgeeDirector
Price BellDirector
Rowland HancockDirector
Stuart E Brown Ii DvmDirector
Thomas Drury JrDirector
Braxton LynchDirector Emeritus
Christopher L BakerDirector Emeritus
Clifford BarryDirector Emeritus
Dell HancockDirector Emeritus
Don M RobinsonDirector Emeritus
Frank PennDirector Emeritus
Frederick J SeitzDirector Emeritus
GARRETT O'ROURKEDirector Emeritus
James G BellDirector Emeritus
Joseph SeitzDirector Emeritus
Neil HowardDirector Emeritus
Pope Mclean JrDirector Emeritus
R Alex RankinDirector Emeritus
R Eric WaldmanDirector Emeritus
William Ls Landes IiiDirector Emeritus
J E Stephen HornAssistant Treasurer
Walker HancockSecretary
Dermot RyanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$840,396
Investment Income
$483,544
Other Revenue
$0
Change in Net Assets
$450,576

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,319,570
Revenue Not Reported on Financial Statements
$4,370
Revenue Not Reported on Form 990
$-398,305
Other Revenue Adjustments
$-21
Total Revenue per Audited Statements
$921,265
Total Revenue per Form 990
$1,323,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$433,069
Salaries, Compensation, and Employee Benefits$318,297
Grants and Similar Amounts Paid$121,998
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$68,105$86,678-$154,783
Other Salaries and Wages$55,152$70,193-$125,345
Grants to Domestic Orgs$87,998--$87,998
Office Expenses$22,028$21,165-$43,193
Fees for Services Legal-$39,646-$39,646
Grants to Domestic Individuals$34,000--$34,000
Advertising$28,468--$28,468
Travel$13,570$13,037-$26,607
Fees for Services Accounting-$22,539-$22,539
Other Employee Benefits$11,913$7,588-$19,501
Other Expenses$7,538$7,243-$14,781
Payroll Taxes$6,726$6,462-$13,188
All Other Expenses$7,977--$7,977
Occupancy$3,213$3,087-$6,300
Pension Plan Contributions$2,411$3,069-$5,480
Insurance$2,483$2,386-$4,869
Fees for Service Investment Mgmnt Fees-$4,391-$4,391
Information Technology$3,367--$3,367
Depreciation Depletion$686$660-$1,346
Total Functional Expenses$569,205$304,159$0$873,364

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$873,364
Total Expenses per Audited Statements$868,994
Expenses per Audited Statements$868,973
Expenses Not Reported on Financial Statements$4,391
Expenses Not Reported on Form 990$21
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Foundation for the HorseLexington, KY501(c)(3)Program Support$37,500
Democratic Governors AssociationWashington, DC527Support for Issues Related to the Thoroughbred Horse Industry$10,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$32,758
Total Nondeductible Lobbying and Political Cost$16,978
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

“The organization has an executive committee who has the power to appoint a nominating committee.”

Form 990, Part VI, Section A, Line 2

“Due to the nature of the industry, it is possible that certain directors could have business relationships with one another.”

Form 990, Part VI, Section A, Line 6

“Kta is comprised of member thoroughbred owners and breeders.”

Form 990, Part VI, Section A, Line 7A

“Kta is comprised of member thoroughbred owners and breeders who elect board members.”

Form 990, Part VI, Section B, Line 11B

“The executive director and assistant treasurer reviews, approves, and signs form 990. The organization makes form 990 available for inspection by the board upon request.”

Form 990, Part VI, Section B, Line 12

“The organization obtains conflict of interest disclosure statements from officers and directors annually. Board members are required to recuse themselves from the discussion and/or vote if a conflict arises.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and financial statements are available upon request at the discretion of the board of directors and management. The organization does not have a conflict of interest policy.”

Form 990, Part VII

“The executive director splits his time between the organization and a related organization, kentucky thoroughbred owners and breeders. He spends approximately 20 hours a week on each organization.”

Filing and Contact Details

Filer

Filer Name
Kentucky Thoroughbred Association Inc
EIN
61-1034871
Phone
8593811414
Address
4079 IRON WORKS PARKWAY, LEXINGTON, KY 40511

Signing Officer

Name
Chauncey Morris
Title
Executive Director
Phone
8593811414
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chauncey Morris
Formed
1983
Legal Domicile
Ky
Voting Board Members
37
Independent Board Members
37
Employees
4
Volunteers
37

Preparer

Firm
Dean Dorton Allen Ford Pllc
Address
250 W MAIN STREET STE 1400, LEXINGTON, KY 40507
Preparer
Allison C Carter
Phone
8592552341
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The finance committee of the board of directors assumes responsibility for the oversight of the audit and the selection of the independent accountant. This process has not changed from the prior year.”

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Loss on disposal of assets -21.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Loss on disposal of assets 21.”

Raw XML AppendixShowing 400 of 776 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/ActivityOrMissionDesc0TO ADVERTISE, FOSTER AND PROMOTE THE THOROUGHBRED HORSE INDUSTRY
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IRS990/Desc0KTA PROMOTED THE THOROUGHBRED HORSE INDUSTRY AND, IN GENERAL, ASSISTED, PROMOTED, AND ENCOURAGED COOPERATIVE EFFORT AMONG RACETRACKS, TRAINERS, AND OWNERS FOR THE BENEFIT OF THE INDUSTRY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR EMERITUS
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IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR EMERITUS
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