Civic Intelligence

Upha Membership Organization Inc

990 • Fiscal year 2021 • EIN 61-1160197

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

4059 Iron Works Parkway 2Lexington, KY 40511

(859) 231-5070

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

39th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Net Margin

98th percentile

73%

Higher net margin than 98% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

79th percentile

$91,614

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Asset Growth

99th percentile

213%

Faster asset growth than 99% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

92nd percentile

50%

Faster revenue growth than 92% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$881,036

Up $599,235 (+213%) from 2020

Net Assets

Up

$881,036

Up $894,699 (+6548%) from 2020

Liabilities

Down

$0

Down $295,464 (-100%) from 2020

Revenue

Up

$807,020

Up $270,720 (+50%) from 2020

Expenses

Down

$217,486

Down $570,988 (-72%) from 2020

Net Income

Up

$589,534

Up $841,708 (+334%) from 2020

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

2021

Assets$881,036
Liabilities$0
Net Assets$881,036

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

2021

Revenue$807,020
Expenses$217,486
Net Income$589,534
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$807,020
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
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$157,419$730,262▲ $572,843
Rtn Earn Endowment Incm Other Fnds$-213,957$680,742▲ $894,699
Cap Stk Tr Prin Current Funds$200,294$200,294→ $0
Investments in Publicly Traded Securities$121,932$148,324▲ $26,392
Accounts Receivable$2,450$2,450→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$281,801$881,036▲ $599,235
Liabilities
Other Liabilities$287,640$0▼ $287,640
Accounts Payable and Accrued Expenses$7,824$0▼ $7,824
Total Liabilities$295,464$0▼ $295,464
Net Assets / Fund Balance
Total Net Assets Fund Balance$-13,663$881,036▲ $894,699
Total Liabilities and Net Assets / Fund Balance$281,801$881,036▲ $599,235

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$17,023$17,023
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Nancy BeckerDirector of FundraisingPT$91,614$91,614
Jennifer MellenkampExecutive DirectorPT$87,582$87,582

Board Members and Trustees

NameTitle
Smith LillyImmediate Past President
Cindy MugnierPresident
Nelson GreenFirst Vice President
Josh GreerSecond Vice President
Alicia OwensDirector
Ashley Cook-fletcherDirector
Deidre DavisDirector
Kayla Wooters KlaasDirector
Kelly HulseDirector
Kristen BagdasarianDirector
Leslie MelvinDirector
Luman WadhamsDirector
Mark BodnarDirector
Matt ShifletDirector
Matthew RobertsDirector
Milo JonesDirector
Mindy PrestonDirector
Pam RoushDirector
Pamela SpechtDirector
Reese RicheyDirector
Suzanne HaberekDirector
Wendy CarneyDirector
Gary GaroneDirector at Large
James TaylorDirector at Large
Melissa SmithSecretary
Ray KrussellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$473,924
Program Service Revenue
$324,222
Investment Income
$8,874
Other Revenue
$0
Change in Net Assets
$589,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,486
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---$47,477
Office Expenses---$18,792
Insurance---$13,670
All Other Expenses---$11,643
Occupancy---$9,949
Travel---$8,427
Other Expenses---$7,208
Fees for Services Accounting---$3,025
Information Technology---$1,803
Total Functional Expenses$0$0$0$217,486
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
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 active membership in the organization.

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

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

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
4059 IRON WORKS PARKWAY 2, LEXINGTON, KY 40511

Signing Officer

Name
Jennifer Mellenkamp
Title
Executive Director
Phone
8592315070
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Mellenkamp
Formed
1989
Legal Domicile
Ky
Voting Board Members
24
Independent Board Members
24
Employees
0
Volunteers
100

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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1882422
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2777864
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF FUNDRAISING
IRS990/Form990PartVIISectionAGrp/TitleTxt19FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt024
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0807020
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt024
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01803
IRS990/InsuranceGrp/TotalAmt013670
IRS990/InvestmentIncomeGrp/ExclusionAmt08874
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08874
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0121932
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0148324
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt017023
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt017023
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0150862
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/NetAssetsOrFundBalancesBOYAmt0-13663
IRS990/NetAssetsOrFundBalancesEOYAmt0881036
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt017525
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt09949
IRS990/OfficeExpensesGrp/TotalAmt018792
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONFERENCE
IRS990/OtherExpensesGrp/Desc1CHALLENGE CUP
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3BANK AND CC FEES
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IRS990/OtherExpensesGrp/TotalAmt114745
IRS990/OtherExpensesGrp/TotalAmt210910
IRS990/OtherExpensesGrp/TotalAmt37208
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JENNIFER MELLENKAMP
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IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1CLASSICS
IRS990/ProgramServiceRevenueGrp/Desc2EQUITATION PROGRAM
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1151502
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29031
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0163689
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1151502
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29031
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/ExpenseAmt04045
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0163689
IRS990/ProgSrvcAccomActy3Grp/Desc0EQUITATION PROGRAM - THE PROGRAM WAS FORMED TO STIMULATE INTEREST IN THE ART OF SADDLESEAT EQUITATION BY HOSTING CLINICS AND EVENTS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt09031
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0255554
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03510
IRS990/PYOtherExpensesAmt0788474
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0277236
IRS990/PYRevenuesLessExpensesAmt0-252174
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0788474

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