Civic Intelligence

Upha Membership Organization Inc

990 • Fiscal year 2018 • EIN 61-1160197

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

4059 Iron Works Parkway No 2Lexington, KY 40511

(859) 231-5070

Siviq Scores

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

Liabilities / Assets

91st percentile

0.31x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.08x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

15th percentile

-8.0%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

75th percentile

$92,184

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

8th percentile

-17%

Faster revenue growth than 8% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$178,338

Down $40,805 (-19%) from 2017

Net Assets

Down

$122,408

Down $63,425 (-34%) from 2017

Liabilities

Up

$55,930

Up $22,620 (+68%) from 2017

Revenue

Down

$663,149

Down $137,641 (-17%) from 2017

Expenses

Up

$715,998

Up $103,971 (+17%) from 2017

Net Income

Down

-$52,849

Down $241,612 (-128%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $316,817Liabilities 2011: $6,740Net Assets 2011: $310,0772011Assets 2012: $261,846Liabilities 2012: $24,302Net Assets 2012: $237,5442012Assets 2013: $351,444Liabilities 2013: $52,645Net Assets 2013: $298,7992013Assets 2014: $350,741Liabilities 2014: $136,709Net Assets 2014: $214,0322014Assets 2015: $319,040Liabilities 2015: $316,741Net Assets 2015: $2,2992015Assets 2016: $249,172Liabilities 2016: $261,786Net Assets 2016: -$12,6142016Assets 2017: $219,143Liabilities 2017: $33,310Net Assets 2017: $185,8332017Assets 2018: $178,338Liabilities 2018: $55,930Net Assets 2018: $122,4082018Assets 2019: $332,542Liabilities 2019: $105,859Net Assets 2019: $226,6832019Assets 2020: $281,801Liabilities 2020: $295,464Net Assets 2020: -$13,6632020Assets 2021: $881,036Liabilities 2021: $0Net Assets 2021: $881,0362021Assets 2022: $743,079Liabilities 2022: $116,355Net Assets 2022: $626,7242022Assets 2023: $1,037,078Liabilities 2023: $770,530Net Assets 2023: $266,5482023Assets 2024: $1,047,327Liabilities 2024: $1,080,266Net Assets 2024: -$32,9392024

Highlighted filing

2018

Assets$178,338
Liabilities$55,930
Net Assets$122,408

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $361,165Expenses 2011: $255,022Net Income 2011: $106,1432011Revenue 2012: $513,203Expenses 2012: $590,762Net Income 2012: -$77,5592012Revenue 2013: $662,522Expenses 2013: $611,225Net Income 2013: $51,2972013Revenue 2014: $555,363Expenses 2014: $641,394Net Income 2014: -$86,0312014Revenue 2015: $313,060Expenses 2015: $520,814Net Income 2015: -$207,7542015Revenue 2016: $814,730Expenses 2016: $833,130Net Income 2016: -$18,4002016Revenue 2017: $800,790Expenses 2017: $612,027Net Income 2017: $188,7632017Revenue 2018: $663,149Expenses 2018: $715,998Net Income 2018: -$52,8492018Revenue 2019: $531,389Expenses 2019: $442,414Net Income 2019: $88,9752019Revenue 2020: $536,300Expenses 2020: $788,474Net Income 2020: -$252,1742020Revenue 2021: $807,020Expenses 2021: $217,486Net Income 2021: $589,5342021Revenue 2022: $541,755Expenses 2022: $768,908Net Income 2022: -$227,1532022Revenue 2023: $487,274Expenses 2023: $862,996Net Income 2023: -$375,7222023Revenue 2024: $639,290Expenses 2024: $910,968Net Income 2024: -$271,6782024

Highlighted filing

2018

Revenue$663,149
Expenses$715,998
Net Income-$52,849
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$663,149
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 involved in equine related activities; to support research to improve the horse 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$200,294$200,294→ $0
Savings and Temporary Cash Investments$125,650$88,697▼ $36,953
Investments in Publicly Traded Securities$90,073$85,982▼ $4,091
Accounts Receivable$2,450$3,376▲ $926
Land, Buildings, and Equipment, Net$970$283▼ $687
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-14,461$-77,886▼ $63,425
Total Assets$219,143$178,338▼ $40,805
Liabilities
Other Liabilities$14,200$55,930▲ $41,730
Accounts Payable and Accrued Expenses$19,110--
Total Liabilities$33,310$55,930▲ $22,620
Net Assets / Fund Balance
Total Net Assets Fund Balance$185,833$122,408▼ $63,425
Total Liabilities and Net Assets / Fund Balance$219,143$178,338▼ $40,805

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$283$16,740$17,023
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Nancy BeckerDirector of FundraisingPT$92,184$92,184
Jennifer MellenkampExecutive DirectorPT$70,417$70,417

Board Members and Trustees

NameTitle
Tammie ConatserImmediate Past President
Smith LillyPresident
Cindy MugnierFirst Vice President
Lynda FresethSecond Vice President
Andre FourieDirector
Ashley Cook-fletcherDirector
Christy ParkerDirector
Dana PaparoDirector
David EarehartDirector
Erin MccrackenDirector
Frank MillerDirector
Jenny TaylorDirector
John LampropolousDirector
Kayla WootersDirector
Kristen BagdasarianDirector
Mary Jo SchmidtDirector
Matt ShifletDirector
Milo JonesDirector
Mindy PrestonDirector
Missy Hughes SmithDirector
Scott MattonDirector
Bret C DayDirector at Large
Chuck HerbertDirector at Large
Nancy TroutmanSecretary
Ray KrussellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$291,332
Program Service Revenue
$349,305
Investment Income
$6,487
Other Revenue
$16,025
Change in Net Assets
$-52,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$715,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$44,622
All Other Expenses---$32,462
Other Expenses---$21,572
Insurance---$12,995
Office Expenses---$12,721
Occupancy---$8,103
Travel---$5,001
Fees for Services Accounting---$2,845
Fees for Services Legal---$1,260
Depreciation Depletion---$687
Fees for Services Other---$90
Total Functional Expenses$0$0$0$715,998
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Upha Foundation, Inc.$55,930
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 1

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 an dfor 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 4

The organization's bylaws were amended to require all members to be bound by the organization's code of conduct during membership; to clarify the professional membership eligibility requirement; to allow the executive board to have input and approve candidates for office prior to being presented to the membership; and to clarify the role the president has with creating or dissolving committees.

Form 990, Part VI, Section A, Line 6

All persons who are bona fide professional horsemen, and have been a professional for at least one year, and who are acceptable personnally and professionally to the membership in all chapters shall be eligible for active membership in the organization.

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

Members are allowed to vote and elect their local chapter chairmen.

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 director of fundraising is compensated by a related organization.

Filing and Contact Details

Filer

Filer Name
Upha Membership Organization Inc
EIN
61-1160197
Phone
8592315070
Address
4059 IRON WORKS PARKWAY NO 2, LEXINGTON, KY 40511

Signing Officer

Name
Jennifer Mellenkamp
Title
Executive Director
Phone
8592315070
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Mellenkamp
Formed
1989
Legal Domicile
Ky
Voting Board Members
23
Independent Board Members
23
Employees
0
Volunteers
50

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
9300 SHELBYVILLE RD STE 1100, LOUISVILLE, KY 40222-5187
Preparer
Christine N Koenig
Phone
5024269660
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IRS990/ActivityOrMissionDesc0TO BETTER CONDITIONS OF THOSE INVOLVED IN EQUINE RELATED ACTIVITIES; TO SUPPORT RESEARCH TO IMPROVE THE HORSE 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.
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IRS990/Desc0CONFERENCE - 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/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt260
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt692184
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2670417
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR OF FUNDRAISING
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt023
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0663149
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt023
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt012995
IRS990/InvestmentIncomeGrp/ExclusionAmt06487
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06487
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt090073
IRS990/InvestmentsPubTradedSecGrp/EOYAmt085982
IRS990/IRPDocumentCnt077
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt016740
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0970
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0283
IRS990/LandBldgEquipCostOrOtherBssAmt017023
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0111732
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0185833
IRS990/NetAssetsOrFundBalancesEOYAmt0122408
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-10576
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt08103
IRS990/OfficeExpensesGrp/TotalAmt012721
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONFERENCE
IRS990/OtherExpensesGrp/Desc1CLASSICS EVENTS
IRS990/OtherExpensesGrp/Desc2CLASSICS INCENTIVE SALE
IRS990/OtherExpensesGrp/Desc3CHALLENGE CUP
IRS990/OtherExpensesGrp/TotalAmt0327147
IRS990/OtherExpensesGrp/TotalAmt1215735
IRS990/OtherExpensesGrp/TotalAmt230758
IRS990/OtherExpensesGrp/TotalAmt321572
IRS990/OtherLiabilitiesGrp/BOYAmt014200
IRS990/OtherLiabilitiesGrp/EOYAmt055930
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016025
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016025
IRS990/OtherRevenueTotalAmt016025
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JENNIFER MELLENKAMP
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2711300
IRS990/ProgramServiceRevenueGrp/Desc0CLASSICS
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc2CLASSICS INCENTIVE SAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0171816
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1156199
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt221290
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0171816
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1156199
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221290
IRS990/ProgSrvcAccomActy2Grp/Desc0CLASSICS 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/ExpenseAmt0215735
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0187841
IRS990/ProgSrvcAccomActy3Grp/Desc0UPHA CLASSICS INCENTIVE SALE - UPHA HOLDS AN ANNUAL SALE FOR YEARLINGS AND TWO YEAR OLDS. AS AN INCENTIVE FOR SELLING A HORSE AT THIS EVENT, THE UPHA WILL HOLD 10% OF EACH SALE IN AN INCENTIVE FUND. IF THE HORSE THEN COMPETES AS A 3 YEAR OLD IN THE AMERICAN ROYAL IN KANSAS CITY, THE INDIVIDUAL WHO SOLD THE HORSE IS ELIGIBLE TO RECEIVE AN INCENTIVE PAYOUT FOR THE 10% ORIGINALLY WITHHELD. THE SALE HELPS TO PROMOTE AND ENCOURAGE THE BREEDING AND BUSINESS OF SHOW HORSES AND TO STIMULATE INTEREST AND PARTICIPATION IN THE INDUSTRY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt030758
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt021290
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHALLENGE CUP - PROGRAM WAS FORMED TO STIMULATE INTEREST IN THE ART OF SADDLESEAT EQUITATION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt021572
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0426297
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05176
IRS990/PYOtherExpensesAmt0612027
IRS990/PYOtherRevenueAmt07900
IRS990/PYProgramServiceRevenueAmt0361417
IRS990/PYRevenuesLessExpensesAmt0188763
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0612027
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0800790
IRS990/ReconcilationRevenueExpnssAmt0-52849
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt0179600
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0156199
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-14461
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-77886
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125650
IRS990/SavingsAndTempCashInvstGrp/EOYAmt088697
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$1.08$0.03$0.64$0.91$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.04$0.77$0.27$0.49$0.86$0.38
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.12$0.63$0.54$0.77$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.81$0.22$0.59
2020Detailed filing. Detailed filing data is available for this year.$0.28$0.30$0.01$0.54$0.79$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.33$0.11$0.23$0.53$0.44$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.06$0.12$0.66$0.72$0.05
2017Summary only. Only limited summary data is available for this year.$0.22$0.03$0.19$0.80$0.61$0.19
2016Summary only. Only limited summary data is available for this year.$0.25$0.26$0.01$0.81$0.83$0.02
2015Summary only. Only limited summary data is available for this year.$0.32$0.32$0.00$0.31$0.52$0.21
2014Summary only. Only limited summary data is available for this year.$0.35$0.14$0.21$0.56$0.64$0.09
2013Summary only. Only limited summary data is available for this year.$0.35$0.05$0.30$0.66$0.61$0.05
2012Summary only. Only limited summary data is available for this year.$0.26$0.02$0.24$0.51$0.59$0.08
2011Summary only. Only limited summary data is available for this year.$0.32$0.01$0.31$0.36$0.26$0.11