Civic Intelligence

Wyoming Cutting Horse Association

EIN 74-2532018 • 501(c)5 • Casper, WY

Profile

Promote the sport of cutting horse competition in the state of wyoming and provide a focal point for cutting horse activities.

15000 W Tye Moore RoadCasper, WY 82604

www.wyomingcha.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

9.0%

Higher net margin than 62% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

95th percentile

55%

Faster asset growth than 95% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

97th percentile

90%

Faster revenue growth than 97% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$55,972

Up $32,583 (+139%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$55,972

Up $32,583 (+139%) from 2022

Revenue

Up

$360,945

Up $260,511 (+259%) from 2022

Expenses

Up

$328,433

Up $224,808 (+217%) from 2022

Net Income

Up

$32,512

Up $35,703 (+1119%) from 2022

Trend Graphs

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $68,982Liabilities 2011: $02011Assets 2012: $41,310Net Assets 2012: $41,3102012Assets 2013: $44,119Liabilities 2013: $02013Assets 2014: $38,792Net Assets 2014: $38,7922014Assets 2015: $38,434Net Assets 2015: $38,4342015Assets 2016: $31,014Liabilities 2016: $02016Assets 2020: $12,396Net Assets 2020: $12,3962020Assets 2021: $26,585Liabilities 2021: $5Net Assets 2021: $26,5802021Assets 2022: $23,389Liabilities 2022: $0Net Assets 2022: $23,3892022Assets 2024: $55,972Liabilities 2024: $0Net Assets 2024: $55,9722024

Highlighted filing

2024

Assets$55,972
Liabilities$0
Net Assets$55,972

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $12,466Expenses 2011: $22,339Net Income 2011: -$9,8732011Revenue 2012: $114,829Expenses 2012: $142,501Net Income 2012: -$27,6722012Revenue 2013: $190,894Expenses 2013: $188,084Net Income 2013: $2,8102013Revenue 2014: $128,625Expenses 2014: $133,952Net Income 2014: -$5,3272014Revenue 2015: $55,786Expenses 2015: $56,144Net Income 2015: -$3582015Revenue 2016: $5,819Expenses 2016: $13,241Net Income 2016: -$7,4222016Revenue 2020: $54,948Expenses 2020: $62,090Net Income 2020: -$7,1422020Revenue 2021: $256,443Expenses 2021: $240,715Net Income 2021: $15,7282021Revenue 2022: $100,434Expenses 2022: $103,625Net Income 2022: -$3,1912022Revenue 2024: $360,945Expenses 2024: $328,433Net Income 2024: $32,5122024

Highlighted filing

2024

Revenue$360,945
Expenses$328,433
Net Income$32,512

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$100,434
Mission and Program Overview

Mission

Promote the sport of cutting horse competition in the state of wyoming and provide a focal point for cutting horse activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$26,585$23,389▼ $3,196
Rtn Earn Endowment Incm Other Fnds$26,580$23,389▼ $3,191
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$26,585$23,389▼ $3,196
Liabilities
Accounts Payable and Accrued Expenses$5--
Total Liabilities$5$0▼ $5
Net Assets / Fund Balance
Total Net Assets Fund Balance$26,580$23,389▼ $3,191
Total Liabilities and Net Assets / Fund Balance$26,585$23,389▼ $3,196

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$17,559$17,559
Compensation and Service Providers

Board Members and Trustees

NameTitle
Justin JohnsonPresident
Shaun MusselmanVice President
Carrie JamesDirector
Doyle FritzDirector
Helen LarsenDirector
John MurdockDirector
Nancy LacounteDirector
Wylie FraserDirector
Kristen YorkNcha National Director
Lynn MooreSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,994
Program Service Revenue
$93,740
Investment Income
$0
Other Revenue
$3,700
Change in Net Assets
$-3,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,625
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 Other$88,214--$88,214
Occupancy$5,300--$5,300
Advertising$2,361--$2,361
Fees for Services Accounting$1,139--$1,139
Other Expenses$500--$500
Insurance$474--$474
Office Expenses$470--$470
All Other Expenses$335--$335
Total Functional Expenses$103,625$0$0$103,625
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,700
Fundraising Direct Expenses$0
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, Part VI, Section B, Line 11B

Form 990 is presented at the board meeting, or if no board meeting is being held before the filing deadline, then each member of the board is notified that the form 990 is available for his review for a given time period before the filing.

Form 990, Part VI, Section C, Line 18

Documents are provided upon request.

Form 990, Part VI, Section C, Line 19

Form 990 is presented at a scheduled board meeting, or if no board meeting is scheduled before the filing deadline, each memeber of the board is notified that the organization's form 990 is available for his review for a given time period for his review. Other documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Wyoming Cutting Horse Association
EIN
74-2532018
Phone
3072629422
Address
15000 W TYE MOORE ROAD, CASPER, WY 82604

Signing Officer

Name
Lynn Moore
Title
Secretary/treasurer
Phone
3072629422
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Moore
Formed
1988
Legal Domicile
Wy
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Porter Muirhead Cornia & Howard Cpas
Address
PO BOX 2750, CASPER, WY 82602
Preparer
Dax O Collins CPA
Phone
3072654311
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Rv sites: program service expenses 1,425. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,425. Stalls: program service expenses 4,093. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,093. Shavings: program service expenses 3,023. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,023. Ncha fees: program service expenses 4,005. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,005. Cattle: program service expenses 26,050. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,050. Payouts: program service expenses 42,207. Management and general expenses 0. Fundraising expenses 0. Total expenses 42,207. Judges: program service expenses 2,870. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,870. Announcer: program service expenses 300. Management and general expenses 0. Fundraising expenses 0. Total expenses 300. Awards: program service expenses 3,546. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,546. Practice pen: program service expenses 393. Management and general expenses 0. Fundraising expenses 0. Total expenses 393. Faster cut user fee: program service expenses 302. Management and general expenses 0. Fundraising expenses 0. Total expenses 302.

Raw XML Appendix344 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.

Path#Value
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PRESENTED AT A SCHEDULED BOARD MEETING, OR IF NO BOARD MEETING IS SCHEDULED BEFORE THE FILING DEADLINE, EACH MEMEBER OF THE BOARD IS NOTIFIED THAT THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR HIS REVIEW FOR A GIVEN TIME PERIOD FOR HIS REVIEW. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RV SITES: PROGRAM SERVICE EXPENSES 1,425. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,425. STALLS: PROGRAM SERVICE EXPENSES 4,093. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,093. SHAVINGS: PROGRAM SERVICE EXPENSES 3,023. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,023. NCHA FEES: PROGRAM SERVICE EXPENSES 4,005. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,005. CATTLE: PROGRAM SERVICE EXPENSES 26,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,050. PAYOUTS: PROGRAM SERVICE EXPENSES 42,207. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,207. JUDGES: PROGRAM SERVICE EXPENSES 2,870. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,870. ANNOUNCER: PROGRAM SERVICE EXPENSES 300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300. AWARDS: PROGRAM SERVICE EXPENSES 3,546. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,546. PRACTICE PEN: PROGRAM SERVICE EXPENSES 393. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 393. FASTER CUT USER FEE: PROGRAM SERVICE EXPENSES 302. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 302.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt026585
IRS990/TotalAssetsEOYAmt023389
IRS990/TotalAssetsGrp/BOYAmt026585
IRS990/TotalAssetsGrp/EOYAmt023389
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02994
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0103625
IRS990/TotalFunctionalExpensesGrp/TotalAmt0103625
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt05
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026580
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023389
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0103625
IRS990/TotalProgramServiceRevenueAmt093740
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt093740
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0100434
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026585
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023389
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015000 W TYE MOORE ROAD
IRS990/USAddress/CityNm0CASPER
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082604
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WYOMINGCHA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03072629422
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WYOMING CUTTING HORSE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WYOM
ReturnHeader/Filer/EIN0742532018
ReturnHeader/Filer/PhoneNum03072629422
ReturnHeader/Filer/USAddress/AddressLine1Txt015000 W TYE MOORE ROAD
ReturnHeader/Filer/USAddress/CityNm0CASPER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082604
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0830220400
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PORTER MUIRHEAD CORNIA & HOWARD CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2750
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CASPER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082602
ReturnHeader/PreparerPersonGrp/PhoneNum03072654311
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAX O COLLINS CPA
ReturnHeader/ReturnTs02023-11-15T17:17:41-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LYNN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOORE
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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