Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
Florida Reining Horse Association
EIN 65-0399785 • 501(c)7 • Ocala, FL
Profile
The association organizes an annual calendar that has numerous horse shows as well as an annual horse event schedule that is available on the internet which aids in promoting reining horses and the sport of reining. Professional trainers and farms contribute to offset its expenses.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.09x
Liabilities / Revenue
23rd percentile
Higher debt load relative to revenue than 23% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Down$120,520
Down $2,163 (-1.8%) from 2023
Liabilities
Up$11,202
Up $11,202 from 2023
Net Assets
Down$109,318
Down $13,365 (-11%) from 2023
Revenue
Up$1,143,290
Up $34,793 (+3.1%) from 2023
Expenses
Up$1,156,655
Up $18,405 (+1.6%) from 2023
Net Income
Up-$13,365
Up $16,388 (+55%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $120,520
- Liabilities
- $11,202
- Net assets
- $109,318
- Revenue
- $1,143,290
- Expenses
- $1,156,655
- Net income
- -$13,365
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 4, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $1,143,290
Mission and Program Overview
Mission
The association organizes an annual calendar that has numerous horse shows as well as an annual horse event schedule that is available on the internet which aids in promoting reining horses and the sport of reining. Professional trainers and farms contribute to offset its expenses.
This association organizes an annual calendar that has numerous horse shows as well as annual horse event schedule that is available on the internet which aids in promoting reining horses and the sport of reining. Professional trainers and farms contribute to offset its expenses.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $71,752 | $52,562 | ▼ $19,190 |
| Savings and Temporary Cash Investments | $39,823 | $34,514 | ▼ $5,309 |
| Accounts Receivable | $6,000 | $29,510 | ▲ $23,510 |
| Land, Buildings, and Equipment, Net | $4,108 | $2,934 | ▼ $1,174 |
| Prepaid Expenses and Deferred Charges | $1,000 | $1,000 | → $0 |
| Total Assets | $122,683 | $120,520 | ▼ $2,163 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $11,202 | - |
| Total Liabilities | $0 | $11,202 | ▲ $11,202 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $122,683 | $109,318 | ▼ $13,365 |
| Total Net Assets Fund Balance | $122,683 | $109,318 | ▼ $13,365 |
| Total Liabilities and Net Assets / Fund Balance | $122,683 | $120,520 | ▼ $2,163 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,934 | $10,709 | $13,643 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Alicia Rapp | President |
| Karen Shedlauskas | Director |
| Randy Temkin | Secretary |
| Sarah Mcmahon | Treasurer |
| Kristen Dunn | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $5,629
- Program Service Revenue
- $930,329
- Investment Income
- $25
- Other Revenue
- $207,307
- Change in Net Assets
- $-13,365
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,156,655 |
| 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 |
|---|---|---|---|---|
| Fees for Services Other | $371,500 | $1,816 | - | $373,316 |
| All Other Expenses | $135,822 | $400 | - | $136,222 |
| Other Expenses | $64,443 | - | - | $64,443 |
| Insurance | $3,794 | $422 | - | $4,216 |
| Fees for Services Accounting | $3,037 | $338 | - | $3,375 |
| Office Expenses | $2,451 | $218 | - | $2,669 |
| Depreciation Depletion | $1,174 | - | - | $1,174 |
| Total Functional Expenses | $1,153,461 | $3,194 | $0 | $1,156,655 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $8,710 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“Financial statements are compiled and provided to all board members for review on a monthly basis. During regular board meetings, the treasurer reviews the treasury balances and holds the floor open for any questions relating to previously sent compilations. In addition, each board member, as well as the general membership, is welcome to email the compilation accountant for questions pertaining to the reporting period. There are no material changes from these compilations to the prepared return.”
Form 990, Page 6, Part VI, Line 19
“Each year, the frha holds an annual membership meeting. This meeting date and time is publicized on the website as well as announced during the show. During this meeting, the treasurer discloses the treasury balance and provides detailed reports, compiled by the accountant, disclosing the annual transactions. The floor is open for questions, discussions, and suggestions accordingly. If any member requests review of the source documents, provisions are made for this, as well as any other information requested.”
Filing and Contact Details
Filer
- Filer Name
- Florida Reining Horse Association
- EIN
- 65-0399785
- Phone
- 3305650762
- Address
- PO BOX 770190, OCALA, FL 34477
Signing Officer
- Name
- Sarah Mcmahon
- Title
- Treasurer
- Phone
- 3305650762
- Signed
- 2025-07-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Sarah Mcmahon
- Formed
- 1993
- Legal Domicile
- Fl
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 27
Preparer
- Firm
- Collier Jernigan Eastman & Zublick Pa
- Address
- 550 NE 25TH AVE, OCALA, FL 34470-7035
- Preparer
- Kathi L Jernigan CPA
- Phone
- 3527325601
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The association organizes an annual calendar that has numerous horse shows as well as an annual horse event schedule that is available on the internet which aids in promoting reining horses and the sport of reining. Professional trainers and farms contribute to offset its expenses.”
Form 990, Page 2, Part III, Line 4D
“The florida reining horse association organizes an annual calendar that has numerous horse shows as well as an annual horse event, a national top reining event, that aids in promoting reining horses and the sport of reining in florida.”
Form 990, Part IX, Line 11G
“Hospitality 900 100 0 shows announcer 7,882 0 0 judges & officials 58,695 0 0 lodging 26,884 1,716 0 scribes 9,583 0 0 staff - drag & grounds 12,725 0 0 other 19,355 0 0 video/photography 49,884 0 0 trophies 185,592 0 0 total 371,500 1,816 0”
Form 990, Part IX, Line 24E
“Show supplies 57,460 0 0 show office 38,413 0 0 nhra show fees 13,509 0 0 sponsorship 11,900 0 0 drag and grounds 8,761 0 0 credit card fees 2,103 234 0 aqha fees 2,030 0 0 bank charges 1,406 156 0 nrha dues 155 0 0 licenses & taxes 85 10 0 total 135,822 400 0”
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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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION ORGANIZES AN ANNUAL CALENDAR THAT HAS NUMEROUS HORSE SHOWS AS WELL AS AN ANNUAL HORSE EVENT SCHEDULE THAT IS AVAILABLE ON THE INTERNET WHICH AIDS IN PROMOTING REINING HORSES AND THE SPORT OF REINING. PROFESSIONAL TRAINERS AND FARMS CONTRIBUTE TO OFFSET ITS EXPENSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FLORIDA REINING HORSE ASSOCIATION ORGANIZES AN ANNUAL CALENDAR THAT HAS NUMEROUS HORSE SHOWS AS WELL AS AN ANNUAL HORSE EVENT, A NATIONAL TOP REINING EVENT, THAT AIDS IN PROMOTING REINING HORSES AND THE SPORT OF REINING IN FLORIDA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FINANCIAL STATEMENTS ARE COMPILED AND PROVIDED TO ALL BOARD MEMBERS FOR REVIEW ON A MONTHLY BASIS. DURING REGULAR BOARD MEETINGS, THE TREASURER REVIEWS THE TREASURY BALANCES AND HOLDS THE FLOOR OPEN FOR ANY QUESTIONS RELATING TO PREVIOUSLY SENT COMPILATIONS. IN ADDITION, EACH BOARD MEMBER, AS WELL AS THE GENERAL MEMBERSHIP, IS WELCOME TO EMAIL THE COMPILATION ACCOUNTANT FOR QUESTIONS PERTAINING TO THE REPORTING PERIOD. THERE ARE NO MATERIAL CHANGES FROM THESE COMPILATIONS TO THE PREPARED RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH YEAR, THE FRHA HOLDS AN ANNUAL MEMBERSHIP MEETING. THIS MEETING DATE AND TIME IS PUBLICIZED ON THE WEBSITE AS WELL AS ANNOUNCED DURING THE SHOW. DURING THIS MEETING, THE TREASURER DISCLOSES THE TREASURY BALANCE AND PROVIDES DETAILED REPORTS, COMPILED BY THE ACCOUNTANT, DISCLOSING THE ANNUAL TRANSACTIONS. THE FLOOR IS OPEN FOR QUESTIONS, DISCUSSIONS, AND SUGGESTIONS ACCORDINGLY. IF ANY MEMBER REQUESTS REVIEW OF THE SOURCE DOCUMENTS, PROVISIONS ARE MADE FOR THIS, AS WELL AS ANY OTHER INFORMATION REQUESTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | HOSPITALITY 900 100 0 SHOWS ANNOUNCER 7,882 0 0 JUDGES & OFFICIALS 58,695 0 0 LODGING 26,884 1,716 0 SCRIBES 9,583 0 0 STAFF - DRAG & GROUNDS 12,725 0 0 OTHER 19,355 0 0 VIDEO/PHOTOGRAPHY 49,884 0 0 TROPHIES 185,592 0 0 TOTAL 371,500 1,816 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SHOW SUPPLIES 57,460 0 0 SHOW OFFICE 38,413 0 0 NHRA SHOW FEES 13,509 0 0 SPONSORSHIP 11,900 0 0 DRAG AND GROUNDS 8,761 0 0 CREDIT CARD FEES 2,103 234 0 AQHA FEES 2,030 0 0 BANK CHARGES 1,406 156 0 NRHA DUES 155 0 0 LICENSES & TAXES 85 10 0 TOTAL 135,822 400 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 122683 |
| IRS990/TotalAssetsEOYAmt | 0 | 120520 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 122683 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 120520 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 5629 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 3194 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1153461 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1156655 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 11202 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 11202 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 122683 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 109318 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 1127630 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1153461 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 930329 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 198622 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 930329 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1143290 |
| IRS990/TotalVolunteersCnt | 0 | 27 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 122683 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 120520 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 176 SPYGLASS LANE |
| IRS990/USAddress/CityNm | 0 | JUPITER |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 33477 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FRHA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SARAH MCMAHON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3305650762 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FLORIDA REINING HORSE ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FLOR |
| ReturnHeader/Filer/EIN | 0 | 650399785 |
| ReturnHeader/Filer/PhoneNum | 0 | 3305650762 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 770190 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | OCALA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 34477 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 593612220 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COLLIER JERNIGAN EASTMAN & ZUBLICK PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 550 NE 25TH AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OCALA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 344707035 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3527325601 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KATHI L JERNIGAN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-16T09:34:46-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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