Civic Intelligence

Upha Membership Organization Inc

990 • Fiscal year 2022 • EIN 61-1160197

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

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

88th percentile

0.16x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.21x

Higher debt load relative to revenue than 89% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Net Margin

4th percentile

-42%

Higher net margin than 4% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

79th percentile

$93,859

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Asset Growth

9th percentile

-16%

Faster asset growth than 9% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

5th percentile

-33%

Faster revenue growth than 5% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$743,079

Down $137,957 (-16%) from 2021

Net Assets

Down

$626,724

Down $254,312 (-29%) from 2021

Liabilities

Up

$116,355

Up $116,355 from 2021

Revenue

Down

$541,755

Down $265,265 (-33%) from 2021

Expenses

Up

$768,908

Up $551,422 (+254%) from 2021

Net Income

Down

-$227,153

Down $816,687 (-139%) from 2021

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

2022

Assets$743,079
Liabilities$116,355
Net Assets$626,724

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

2022

Revenue$541,755
Expenses$768,908
Net Income-$227,153
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$541,755
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$730,262$612,674▼ $117,588
Rtn Earn Endowment Incm Other Fnds$680,742$426,430▼ $254,312
Cap Stk Tr Prin Current Funds$200,294$200,294→ $0
Investments in Publicly Traded Securities$148,324$127,955▼ $20,369
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$881,036$743,079▼ $137,957
Liabilities
Other Liabilities$0$116,355▲ $116,355
Total Liabilities$0$116,355▲ $116,355
Net Assets / Fund Balance
Total Net Assets Fund Balance$881,036$626,724▼ $254,312
Total Liabilities and Net Assets / Fund Balance$881,036$743,079▼ $137,957

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$11,221$11,221
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Nancy BeckerDirector of Fund RaisingPT$93,859$93,859
Jennifer MellenkampExecutive DirectorPT$90,677$90,677

Board Members and Trustees

NameTitle
Smith LillyImmediate Past President
Cindy MugnierPresident
Jimmy RobertsonFirst Vice President
Paul BooneSecond Vice President
Alex GravettDirector
Alicia OwensDirector
Ashley Cook-fletcherDirector
Avery Bul ScheurichDirector
Caitlin IllichDirector
David Page ChampionDirector
Deidre DavisDirector
Evan OrrDirector
Kayla Wooters KlaasDirector
Kent SwallaDirector
Leslie MelvinDirector
Mark BodnarDirector
Matthew RobertsDirector
Mindy PrestonDirector
Pam RoushDirector
Reece RicheyDirector
Suzanne HaberekDirector
Wendy CarneyDirector
Gary GaroneDirector at Large
James TaylorDirector at Large
Melissa SmithSecretary
Chuck HerbertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$213,812
Program Service Revenue
$321,144
Investment Income
$6,799
Other Revenue
$0
Change in Net Assets
$-227,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$768,908
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---$58,999
Office Expenses---$22,213
All Other Expenses---$18,859
Insurance---$13,593
Other Expenses---$12,347
Occupancy---$9,731
Travel---$9,373
Information Technology---$4,485
Fees for Services Legal---$260
Total Functional Expenses$0$0$0$768,908
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 UNITED PROFESSIONAL HORSEMEN'S ASSOCIATION FOUNDATION$116,355
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
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 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 4

The bylaws of the organization were amended to clarify types of members, officers, board of directors, committees of the board of directors and their respective rights and duties, as well as clarify meeting and finance provisions within the bylaws.

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
4059 IRON WORKS PARKWAY 2, LEXINGTON, KY 40511

Signing Officer

Name
Jennifer Mellenkamp
Title
Executive Director
Phone
8592315070
Signed
2023-11-13
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
Raw XML AppendixShowing 400 of 558 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR OF FUND RAISING
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/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/GrossReceiptsAmt0541755
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt024
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt04485
IRS990/InsuranceGrp/TotalAmt013593
IRS990/InvestmentIncomeGrp/ExclusionAmt06799
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06799
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IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0154813
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/NetAssetsOrFundBalancesBOYAmt0881036
IRS990/NetAssetsOrFundBalancesEOYAmt0626724
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-27159
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt09731
IRS990/OfficeExpensesGrp/TotalAmt022213
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONFERENCE
IRS990/OtherExpensesGrp/Desc1CLASSICS EVENTS
IRS990/OtherExpensesGrp/Desc2CHALLENGE CUP
IRS990/OtherExpensesGrp/Desc3BANK AND CC FEES
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IRS990/OtherExpensesGrp/TotalAmt1267640
IRS990/OtherExpensesGrp/TotalAmt221661
IRS990/OtherExpensesGrp/TotalAmt312347
IRS990/OtherLiabilitiesGrp/BOYAmt00
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IRS990/PartialLiquidationInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgramServiceRevenueGrp/Desc0CLASSICS
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc2EQUITATION PROGRAM
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28805
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1147857
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28805
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.
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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/RevenueAmt08805
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYOtherExpensesAmt0217486
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0324222
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IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0217486
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0807020
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportInvestmentsOtherSecInd00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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