Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Upha Membership Organization Inc
EIN 61-1160197 • 501(c)5 • Midway, KY
Profile
To better conditions of those engaged in the pursuit of various equine related activities; to support research aimed at improving the horse as a species; and to promote the development of a higher degree of efficiency for its members in their efforts to improve the general condition of the show horse industry.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.03x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Balance Sheet
Assets
Up$1,047,327
Up $10,249 (+1.0%) from 2023
Liabilities
Up$1,080,266
Up $309,736 (+40%) from 2023
Net Assets
Down-$32,939
Down $299,487 (-112%) from 2023
Revenue
Up$639,290
Up $152,016 (+31%) from 2023
Expenses
Up$910,968
Up $47,972 (+5.6%) from 2023
Net Income
Up-$271,678
Up $104,044 (+28%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,047,327
- Liabilities
- $1,080,266
- Net assets
- -$32,939
- Revenue
- $639,290
- Expenses
- $910,968
- Net income
- -$271,678
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 11, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $786,483
Mission and Program Overview
Mission
To better conditions of those engaged in the pursuit of various equine related activities; to support research aimed at improving the horse as a species; and to promote the development of a higher degree of efficiency for its members in their efforts to improve the general condition of the show horse industry.
To better conditions of those engaged in the pursuit of various equine related activities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $838,668 | $764,554 | ▼ $74,114 |
| Cap Stk Tr Prin Current Funds | $200,294 | $200,294 | → $0 |
| Investments in Publicly Traded Securities | $150,474 | $179,390 | ▲ $28,916 |
| Savings and Temporary Cash Investments | - | $55,984 | - |
| Land, Buildings, and Equipment, Net | $45,486 | $44,949 | ▼ $537 |
| Accounts Receivable | $2,450 | $2,450 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $66,254 | $-233,233 | ▼ $299,487 |
| Total Assets | $1,037,078 | $1,047,327 | ▲ $10,249 |
| Liabilities | |||
| Other Liabilities | $770,530 | $1,070,007 | ▲ $299,477 |
| Accounts Payable and Accrued Expenses | - | $10,259 | - |
| Total Liabilities | $770,530 | $1,080,266 | ▲ $309,736 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $266,548 | $-32,939 | ▼ $299,487 |
| Total Liabilities and Net Assets / Fund Balance | $1,037,078 | $1,047,327 | ▲ $10,249 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $40,937 | $4,549 | $45,486 |
| Other Land Buildings | $4,012 | $555 | $4,567 |
| Equipment | $0 | $4,479 | $4,479 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Jennifer Mellenkamp | Executive Director | PT | $102,132 | $102,132 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jimmy Robertson | Immediate Past President |
| Paul Boone | President |
| Kristen Carter | First Vice President |
| Mark Bodnar | Second Vice President |
| Ashley Cook-fletcher | Director |
| Avery Scheurich | Director |
| Bill Waller | Director |
| Donna Pettry Smith | Director |
| Heather Boodey | Director |
| John Hufferd | Director |
| Kent Swalla | Director |
| Krystle Lee | Director |
| Leslie Melvin | Director |
| Nealia Mccracken | Director |
| Page Champion | Director |
| Shelley Fisher | Director |
| Stacey Hennessy | Director |
| Suzanne Haberek | Director |
| Todd Graham | Director |
| Cindy Mugnier | Director at Large |
| James Taylor | Director at Large |
| Melissa Smith | Secretary |
| Tammie Conatser | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $221,115
- Program Service Revenue
- $356,831
- Investment Income
- $61,344
- Other Revenue
- $0
- Change in Net Assets
- $-271,678
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $910,968 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Office Expenses | - | - | - | $121,117 |
| Fees for Services Management | - | - | - | $68,717 |
| Occupancy | - | - | - | $21,699 |
| All Other Expenses | - | - | - | $19,610 |
| Other Expenses | - | - | - | $18,132 |
| Travel | - | - | - | $13,646 |
| Insurance | - | - | - | $12,067 |
| Depreciation Depletion | - | - | - | $5,104 |
| Information Technology | - | - | - | $3,944 |
| Fees for Services Accounting | - | - | - | $3,450 |
| Advertising | - | - | - | $2,875 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $2,868 |
| Fees for Services Legal | - | - | - | $2,805 |
| Conferences and Meetings | - | - | - | $487 |
| Total Functional Expenses | $0 | $0 | $0 | $910,968 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| DUE TO UNITED PROFESSIONAL HORSEMEN'S ASSOCIATION FOUNDATION | $1,070,007 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- Yes
- 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 shall be operated under the authority delegated by the board of directors to the executive board. The executive board is responsible for the management of the day-to-day activities of the organization and implementation of policies established by the board of directors. The executive board may, between meetings, act in place of and for the board of directors and the organization. Actions taken by the executive board must be reported to the board of directors and be ratified by the board of directors at its next meeting.”
Form 990, Part VI, Section A, Line 6
“All persons who are bona fide professional horse trainers, have been a professional horse trainer for at least one year, whose financial income comes from the profession of horse training or riding instructions, and who are acceptable personnally and professionally to the membership in all chapters shall be eligible for professional membership in the organization. Associate membership is available to any person interested in the show horse industry.”
Form 990, Part VI, Section A, Line 7A
“Professional and associate members in good standing are entitled to vote in open meetings at any annual conference or at any chapter, regular, or special meeting. Unless designated as a closed or professional members meeting, all meetings are considered open to all members in good standing. The eligible membership elects the president, first vice president, and second vice president.”
Form 990, Part VI, Section B, Line 11B
“Prior to the organization filing form 990 with the irs a member of the board of directors will review the form 990 to determine that all information being filed is accurate and complete.”
Form 990, Part VI, Section B, Line 12C
“The organization requires each officer and director with governing board delegated powers to annually sign a statement that affirms a copy has been received, read and understood and has agreed to comply with the policy. A formal procedure is followed by the organization when any conflict of interest is disclosed to the governing board to determine how to proceed.”
Form 990, Part VI, Section C, Line 19
“Governing documents and financial statements are made available to the public upon request.”
Part VI, Section B, Line 15
“The organization does not compensate any officers. The executive director and director of fundraising are compensated by a related organization.”
Filing and Contact Details
Filer
- Filer Name
- Upha Membership Organization Inc
- EIN
- 61-1160197
- Phone
- 8592315070
- Address
- PO BOX 3728, MIDWAY, KY 40347
Signing Officer
- Name
- Jennifer Mellenkamp
- Title
- Executive Director
- Phone
- 8592315070
- Signed
- 2025-11-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jennifer Mellenkamp
- Formed
- 1989
- Legal Domicile
- Ky
- Voting Board Members
- 21
- Independent Board Members
- 21
- Employees
- 0
- Volunteers
- 120
Preparer
- Firm
- Deming Malone Livesay & Ostroff Psc
- Address
- 9300 SHELBYVILLE RD STE 1100, LOUISVILLE, KY 40222-5187
- Preparer
- Christine N Koenig
- Phone
- 5024269660
Raw XML AppendixShowing 400 of 544 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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|---|---|---|
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| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2450 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2450 |
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| IRS990/ActivityOrMissionDesc | 0 | TO BETTER CONDITIONS OF THOSE ENGAGED IN THE PURSUIT OF VARIOUS EQUINE RELATED ACTIVITIES. |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 221115 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 61344 |
| IRS990/CYOtherExpensesAmt | 0 | 910968 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -271678 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 910968 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 639290 |
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| IRS990/Desc | 0 | CONFERENCE - UPHA HOLDS AN ANNUAL CONFERENCE AT WHICH IDEAS AND INDUSTRY CONCERNS ARE DISCUSSED AND HONORS ARE BESTOWED ON OUTSTANDING TRAINERS, RIDERS, HORSES AND SHOWS. THERE ARE ANNUAL AWARDS FOR HORSEPERSON OF THE YEAR, HORSES AND PONIES OF THE YEAR, AND DISTINGUISHED SERVICE AWARDS. IN ADDITION, AN OUTSTANDING INDIVIDUAL IS INDUCTED INTO THE UPHA HALL OF FAME. |
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| 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/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 23 | 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/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 23 | 90737 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | FIRST VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECOND VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 56749 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 21 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 203942 |
| IRS990/GrossReceiptsAmt | 0 | 786483 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 21 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3944 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12067 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4595 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4595 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 150474 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 179390 |
| IRS990/IRPDocumentCnt | 0 | 51 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 9583 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 45486 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 44949 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 54532 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 147193 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 152398 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO BETTER CONDITIONS OF THOSE ENGAGED IN THE PURSUIT OF VARIOUS EQUINE RELATED ACTIVITIES; TO SUPPORT RESEARCH AIMED AT IMPROVING THE HORSE AS A SPECIES; AND TO PROMOTE THE DEVELOPMENT OF A HIGHER DEGREE OF EFFICIENCY FOR ITS MEMBERS IN THEIR EFFORTS TO IMPROVE THE GENERAL CONDITION OF THE SHOW HORSE INDUSTRY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 266548 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -32939 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 56749 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 56749 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -27809 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 21699 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 121117 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONFERENCE |
| IRS990/OtherExpensesGrp/Desc | 1 | CLASSICS EVENTS |
| IRS990/OtherExpensesGrp/Desc | 2 | CHALLENGE CUP |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 414563 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 173817 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 26067 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18132 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 770530 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1070007 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JENNIFER MELLENKAMP |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711300 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CLASSICS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | EQUITATION PROGRAM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 181766 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 170651 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 4414 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 181766 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 170651 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 4414 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CLASSICS PROGRAM - THE UPHA CLASSICS ORIGINATED IN 1974 TO STIMULATE INTEREST IN YOUNG HORSES AND TO PROVIDE OWNERS AND TRAINERS AN OPPORTUNITY TO RECEIVE SUBSTANTIAL PRIZE MONEY. IN 1977, THE FIRST UPHA SADDLEBRED CLASSIC GRAND CHAMPIONSHIPS WERE HELD AT THE AMERICAN ROYAL HORSE SHOW IN KANSAS CITY, MO. NOW, LOCAL QUALIFYING CLASSES, AS WELL AS CLASSIC GRAND CHAMPIONSHIPS, ARE HELD FOR SADDLEBREDS, MORGANS AND HACKNEY PONIES. THE UPHA CLASSICS IS A WELL-PLANNED AND PROVEN PROGRAM THAT CONTRIBUTES TO THE GROWTH AND PROSPERITY OF THE SHOW HORSE INDUSTRY. THE INTENT IS TO PROMOTE A HIGH CALIBER EVENT AND GENERATE A GREATER PRIZE MONEY RETURN FOR YOUNG SHOW HORSES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 173817 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 170651 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | EQUITATION PROGRAM - THE PROGRAM WAS FORMED TO STIMULATE INTEREST IN THE ART OF SADDLESEAT EQUITATION BY HOSTING CLINICS AND EVENTS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 618 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 4414 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 216565 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 6980 |
| IRS990/PYOtherExpensesAmt | 0 | 862996 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 263729 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -375722 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 862996 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 487274 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -271678 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RelatedOrganizationsAmt | 0 | 68717 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 181766 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 66254 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -233233 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 55984 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4479 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4479 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 40937 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 4549 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 45486 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 4012 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 555 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4567 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1070007 |
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