Civic Intelligence

Kentucky Horse Park Foundation Inc

EIN 62-1257717 • 501(c)3 • Lexington, KY

Profile

The kentucky horse park foundation's sole purpose is to provide support for the kentucky horse park.

Refreshing map…

4075 Iron Works ParkwayLexington, KY 40511

khpfoundation.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.03x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

52nd percentile

0.24x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

58th percentile

8.1%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$179,212

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

45th percentile

2.9%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-1.5%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$14,375,994

Up $401,711 (+2.9%) from 2024

Liabilities

Up

$444,099

Up $35,132 (+8.6%) from 2024

Net Assets

Up

$13,931,895

Up $366,579 (+2.7%) from 2024

Operations
Liabilities / Revenue52nd percentileNet Margin58th percentile

Revenue

Down

$1,833,799

Down $28,869 (-1.5%) from 2024

Expenses

Up

$1,686,143

Up $48,376 (+3.0%) from 2024

Net Income

Down

$147,656

Down $77,245 (-34%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$15M$10M$5.0M$0Assets 2010: $12,813,332Liabilities 2010: $4,401,645Net Assets 2010: $8,411,6872010Assets 2011: $6,911,206Liabilities 2011: $3,448,836Net Assets 2011: $3,462,3702011Assets 2012: $6,846,499Liabilities 2012: $2,971,867Net Assets 2012: $3,874,6322012Assets 2013: $7,049,763Liabilities 2013: $1,883,078Net Assets 2013: $5,166,6852013Assets 2014: $7,283,001Liabilities 2014: $1,277,855Net Assets 2014: $6,005,1462014Assets 2015: $7,156,842Liabilities 2015: $317,562Net Assets 2015: $6,839,2802015Assets 2016: $7,076,576Liabilities 2016: $109,462Net Assets 2016: $6,967,1142016Assets 2017: $7,880,056Liabilities 2017: $136,030Net Assets 2017: $7,744,0262017Assets 2018: $9,165,436Liabilities 2018: $195,531Net Assets 2018: $8,969,9052018Assets 2019: $9,324,024Liabilities 2019: $455,270Net Assets 2019: $8,868,7542019Assets 2020: $10,595,697Liabilities 2020: $320,785Net Assets 2020: $10,274,9122020Assets 2021: $13,093,355Liabilities 2021: $504,928Net Assets 2021: $12,588,4272021Assets 2022: $11,891,530Liabilities 2022: $239,327Net Assets 2022: $11,652,2032022Assets 2023: $12,166,672Liabilities 2023: $555,859Net Assets 2023: $11,610,8132023Assets 2024: $13,974,283Liabilities 2024: $408,967Net Assets 2024: $13,565,3162024Assets 2025: $14,375,994Liabilities 2025: $444,099Net Assets 2025: $13,931,8952025

Highlighted filing

2025

Assets$14,375,994
Liabilities$444,099
Net Assets$13,931,895
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,965,6752010Expenses 2011: $7,310,6812011Expenses 2012: $1,570,1542012Expenses 2013: $1,279,4272013Revenue 2014: $2,202,798Expenses 2014: $1,576,211Net Income 2014: $626,5872014Revenue 2015: $1,886,365Expenses 2015: $1,089,352Net Income 2015: $797,0132015Revenue 2016: $1,459,423Expenses 2016: $1,071,359Net Income 2016: $388,0642016Revenue 2017: $1,180,242Expenses 2017: $1,166,135Net Income 2017: $14,1072017Revenue 2018: $2,029,082Expenses 2018: $1,107,375Net Income 2018: $921,7072018Revenue 2019: $1,922,845Expenses 2019: $1,349,485Net Income 2019: $573,3602019Revenue 2020: $2,438,056Expenses 2020: $1,225,769Net Income 2020: $1,212,2872020Revenue 2021: $3,581,356Expenses 2021: $2,777,610Net Income 2021: $803,7462021Revenue 2022: $2,119,028Expenses 2022: $1,546,956Net Income 2022: $572,0722022Revenue 2023: $1,440,880Expenses 2023: $1,628,545Net Income 2023: -$187,6652023Revenue 2024: $1,862,668Expenses 2024: $1,637,767Net Income 2024: $224,9012024Revenue 2025: $1,833,799Expenses 2025: $1,686,143Net Income 2025: $147,6562025

Highlighted filing

2025

Revenue$1,833,799
Expenses$1,686,143
Net Income$147,656
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$14,375,994
Liabilities
$444,099
Net assets
$13,931,895
Revenue
$1,833,799
Expenses
$1,686,143
Net income
$147,656
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$0.44$13.9$1.83$1.69$0.15
2024Summary only. Only limited summary data is available for this year.$14.0$0.41$13.6$1.86$1.64$0.22
2023Summary only. Only limited summary data is available for this year.$12.2$0.56$11.6$1.44$1.63$0.19
2022Summary only. Only limited summary data is available for this year.$11.9$0.24$11.7$2.12$1.55$0.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$0.50$12.6$3.58$2.78$0.80
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$0.32$10.3$2.44$1.23$1.21
2019Summary only. Only limited summary data is available for this year.$9.32$0.46$8.87$1.92$1.35$0.57
2018Summary only. Only limited summary data is available for this year.$9.17$0.20$8.97$2.03$1.11$0.92
2017Summary only. Only limited summary data is available for this year.$7.88$0.14$7.74$1.18$1.17$0.01
2016Summary only. Only limited summary data is available for this year.$7.08$0.11$6.97$1.46$1.07$0.39
2015Detailed filing. Detailed filing data is available for this year.$7.16$0.32$6.84$1.89$1.09$0.80
2014Detailed filing. Detailed filing data is available for this year.$7.28$1.28$6.01$2.20$1.58$0.63
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.05$1.88$5.17$1.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.85$2.97$3.87$1.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.91$3.45$3.46$7.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$4.40$8.41$1.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 10, 2025
Return Version
2024v5.2
Gross Receipts
$4,510,525
Mission and Program Overview

Mission

The kentucky horse park foundation's sole purpose is to provide support for the kentucky horse park.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,610,962$12,738,047▲ $127,085
Land, Buildings, and Equipment, Net$949,251$1,237,160▲ $287,909
Cash and Non-Interest-Bearing Accounts$239,130$283,653▲ $44,523
Intangible Assets-$39,111-
Savings and Temporary Cash Investments$41,907$32,155▼ $9,752
Pledges and Grants Receivable$85,000$30,000▼ $55,000
Accounts Receivable$26,983$9,000▼ $17,983
Inventories for Sale or Use$7,356$3,918▼ $3,438
Prepaid Expenses and Deferred Charges$13,694$2,950▼ $10,744
Total Assets$13,974,283$14,375,994▲ $401,711
Liabilities
Accounts Payable and Accrued Expenses$369,267$421,649▲ $52,382
Deferred Revenue$39,700$22,450▼ $17,250
Total Liabilities$408,967$444,099▲ $35,132
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,031,481$10,236,330▲ $204,849
Net Assets With Donor Restrictions$3,533,835$3,695,565▲ $161,730
Total Net Assets Fund Balance$13,565,316$13,931,895▲ $366,579
Total Liabilities and Net Assets / Fund Balance$13,974,283$14,375,994▲ $401,711

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,237,160$515,923$1,753,083

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$10,297,766$409,524▲ $674,280$315,658$10,996,753
2023$8,531,744$210,460▲ $1,888,091$272,606$10,297,766
2022$8,587,316$213,391▲ $94,063$309,365$8,531,744
2021$9,112,671$200,511▼ $680,487-$8,587,316
2020$7,516,641$8,642▲ $1,717,930$77,306$9,112,671
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathleen MeyerExecutive DirectorFT$177,420$1,792$179,212

Board Members and Trustees

NameTitle
Clay GreenChair
Andrew JacobsVice Chair
Amy Dix RockBoard Member
Barclay De WetBoard Member
Becky JordanBoard Member
Bill HilliardBoard Member
Bill JusticeBoard Member
Dan CrumbBoard Member
David RudderBoard Member
Debbie LongBoard Member
Debbie Spike-pierceBoard Member
Deirdre LyonsBoard Member
Demetria BlairBoard Member
Derek BraunBoard Member
Donna WardBoard Member
Elizabeth CaldwellBoard Member
Elizabeth RobbinsBoard Member
Eloise PennBoard Member
Hutton GoodmanBoard Member
James MillerBoard Member
Jane BeshearBoard Member
Janie MusselmanBoard Member
Jennie GarlingtonBoard Member
Jennifer MaddenBoard Member
Judy MillerBoard Member
Justin SautterBoard Member
KATIE O'BRIENBoard Member
Lamon Harkness JewettBoard Member
Lisa LourieBoard Member
Maegan NicholsonBoard Member
Marian ZeitlinBoard Member
Martha SlaughterBoard Member
Mary Jane NuckolsBoard Member
Stuart Brown IiBoard Member
Teri KesslerBoard Member
Walt Robertson JrBoard Member
William BakerBoard Member
Zeff MaloneyBoard Member
Lulu DavisDevelopment Director
James BaughmanFinance Director
Tawana EdwardsGrants Director
Walt Robertson SrNominating Director
Nicole PierattSecretary
Orson OliverTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Curry ServicesEvent Setup2200 WILMORE ROAD, Nicholasville, KY 40356$538,957
Revenue and Support

Revenue Composition

Contributions and Grants
$1,337,421
Program Service Revenue
$77,691
Investment Income
$561,230
Other Revenue
$-142,543
All Other Contributions
$1,337,421
Change in Net Assets
$147,656

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$484,571Cost Basis
Total Noncash Contributions5$484,571-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,833,799
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,502,424
Total Revenue per Audited Statements
$3,336,223
Total Revenue per Form 990
$1,833,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,278,097
Salaries, Compensation, and Employee Benefits$408,046
Total Fundraising Expense$125,141
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,808$93,461$87,964$358,233
Depreciation Depletion$162,700--$162,700
Fees for Services Other$69,613$25,134$3,205$97,952
Fees for Services Accounting$47,083$47,889-$94,972
Insurance$38,659$14,507-$53,166
Advertising$32,465$926$1,389$34,780
Information Technology$22,265$6,044$5,689$33,998
Occupancy$19,849$5,036$4,740$29,625
Payroll Taxes$13,349$7,056$6,641$27,046
Office Expenses$12,676$6,678$5,243$24,597
Other Employee Benefits$11,237$5,940$5,590$22,767
All Other Expenses$3,721$5,356$2,282$11,359
Other Expenses$5,490$1,845$2,398$9,733
Total Functional Expenses$1,341,130$219,872$125,141$1,686,143

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,969,644
Expenses per Audited Statements$1,686,143
Total Expenses per Form 990$1,686,143
Expenses Not Reported on Form 990$1,283,501
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,283,501
Fundraising Gross Income$1,140,958
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Southern Lights$874,650$874,650$883,366$-8,716
Khp Foundation Events$188,053$188,053$200,366$-12,313
Total Events$1,140,958$1,140,958$1,283,501$-142,543
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 2

“Walt robertson, sr. And walt robertson, jr. Have a family relationship.”

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

“Prior to filing, the entire board will receive a copy of the 990 for review.”

Form 990, Part VI, Section B, Line 12C

“The policy provides guidelines for identifying conflicts, disclosing conflicts and procedures to be followed to assist khpf to manage conflicts of interest and situations that may result in the appearance of a conflict. It is provided to board members annually, and they are asked to review the policy and sign a disclosure form.”

Form 990, Part VI, Section B, Line 15

“The board utilizes other 990's and khpf's own financials in determining appropriate officer and employee compensation. The executive committee sets wage rates and employee policies.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflicts of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Horse Park Foundation Inc
EIN
62-1257717
Phone
8592555727
Address
4075 IRON WORKS PARKWAY, LEXINGTON, KY 40511

Signing Officer

Name
Clay Green
Title
Chair
Phone
8592555727
Signed
2025-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clay Green
Formed
1985
Legal Domicile
Ky
Voting Board Members
44
Independent Board Members
44
Employees
8
Volunteers
460

Preparer

Firm
Hicks & Associates Cpas Pllc
Address
1795 ALYSHEBA WAY STE 6206, LEXINGTON, KY 40509
Preparer
David W Hicks CPA Cff
Phone
8593689727
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The finance committee, consisting of three (3) or more board members, has the responsibility for overseeing the audit and the selection of an independent accountant. This process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The foundation's endowments consist of funds established to support operations and maintenance of facilities. Its endowment includes both donor-restricted endowment funds and funds designated by the board of directors to function as endowments. Income derived from the fund is to be used as support for projects and programs of the international museum of the horse and the kentucky horse park.”

PART X, LINE 2:

“As of may 31, 2025, the foundation has no uncertain tax positions that qualify for disclosure in the financial statements. Tax years still open under federal and state statute of limitations remain subject to review and change.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Southern lights fundraising expense netted against income 963,000. Team penning fundraising expense netted against income 75,723. Khp foundation events fundraising expense netted against income 244,778.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Southern lights fundraising expense netted against income 963,000. Team penning fundraising expense netted against income 75,723. Khp foundation events fundraising expense netted against income 244,778.”

Raw XML AppendixShowing 400 of 821 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/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DEVELOPMENT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9GRANTS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt25SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27NOMINATING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER

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