Civic Intelligence

Colorado Thoroughbred Breeders Association

EIN 84-0716193 • 501(c)5 • Brighton, CO

Profile

Encourage Breeding, Raising, and Racing of Thoroughbreds

22 South 4th AvenueBrighton, CO 80601

www.cotba.com

Siviq Scores

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

Liabilities / Assets

90th percentile

0.12x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

0.24x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

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

Asset Growth

66th percentile

7.9%

Faster asset growth than 66% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-5.7%

Faster revenue growth than 31% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$148,358

Up $10,807 (+7.9%) from 2023

Liabilities

Up

$17,853

Up $225 (+1.3%) from 2023

Net Assets

Up

$130,505

Up $10,582 (+8.8%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin70th percentile

Revenue

Down

$73,121

Down $4,455 (-5.7%) from 2023

Expenses

Down

$62,428

Down $3,794 (-5.7%) from 2023

Net Income

Down

$10,693

Down $661 (-5.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$300K$200K$100K$0-$100KAssets 2010: $38,433Liabilities 2010: $58,621Net Assets 2010: -$20,1882010Assets 2011: $34,661Liabilities 2011: $9,638Net Assets 2011: $25,0232011Assets 2012: $87,676Liabilities 2012: $37,911Net Assets 2012: $49,7652012Assets 2013: $109,600Liabilities 2013: $7,720Net Assets 2013: $101,8802013Assets 2014: $150,293Liabilities 2014: $9,523Net Assets 2014: $140,7702014Assets 2015: $138,310Liabilities 2015: $10,584Net Assets 2015: $127,7262015Assets 2016: $134,848Liabilities 2016: $16,909Net Assets 2016: $117,9392016Assets 2017: $145,879Liabilities 2017: $16,474Net Assets 2017: $129,4052017Assets 2018: $139,133Liabilities 2018: $12,100Net Assets 2018: $127,0332018Assets 2019: $96,085Liabilities 2019: -$8,279Net Assets 2019: $104,3642019Assets 2020: $87,482Liabilities 2020: $1,791Net Assets 2020: $85,6912020Assets 2021: $200,605Liabilities 2021: $124,755Net Assets 2021: $75,8502021Assets 2022: $126,501Liabilities 2022: $17,932Net Assets 2022: $108,5692022Assets 2023: $137,551Liabilities 2023: $17,628Net Assets 2023: $119,9232023Assets 2024: $148,358Liabilities 2024: $17,853Net Assets 2024: $130,5052024

Highlighted filing

2024

Assets$148,358
Liabilities$17,853
Net Assets$130,505
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,000,0482010Expenses 2011: $1,035,0792011Expenses 2012: $1,039,0582012Revenue 2013: $1,144,915Expenses 2013: $1,092,800Net Income 2013: $52,1152013Revenue 2014: $1,136,340Expenses 2014: $1,097,450Net Income 2014: $38,8902014Revenue 2015: $1,114,816Expenses 2015: $1,127,860Net Income 2015: -$13,0442015Revenue 2016: $1,165,195Expenses 2016: $1,174,982Net Income 2016: -$9,7872016Revenue 2017: $1,170,575Expenses 2017: $1,159,109Net Income 2017: $11,4662017Revenue 2018: $1,035,599Expenses 2018: $1,037,971Net Income 2018: -$2,3722018Revenue 2019: $1,032,289Expenses 2019: $1,054,958Net Income 2019: -$22,6692019Revenue 2020: $122,426Expenses 2020: $111,226Net Income 2020: $11,2002020Revenue 2021: $74,346Expenses 2021: $84,187Net Income 2021: -$9,8412021Revenue 2022: $92,724Expenses 2022: $60,005Net Income 2022: $32,7192022Revenue 2023: $77,576Expenses 2023: $66,222Net Income 2023: $11,3542023Revenue 2024: $73,121Expenses 2024: $62,428Net Income 2024: $10,6932024

Highlighted filing

2024

Revenue$73,121
Expenses$62,428
Net Income$10,693
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$148,358
Liabilities
$17,853
Net assets
$130,505
Revenue
$73,121
Expenses
$62,428
Net income
$10,693
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.15$0.02$0.13$0.07$0.06$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.12$0.08$0.07$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$0.09$0.06$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.12$0.08$0.07$0.08$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.12$0.11$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.10$1.03$1.05$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$1.04$1.04$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.02$0.13$1.17$1.16$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.12$1.17$1.17$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$1.11$1.13$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$1.14$1.10$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$1.14$1.09$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.04$0.05$1.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.01$0.03$1.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.06$0.02$1.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 14, 2025
Return Version
2024v5.1
Gross Receipts
$73,121
Mission and Program Overview

Mission

Encourage breeding, raising, and racing of thoroughbreds

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$109,490$141,413▲ $31,923
Cap Stk Tr Prin Current Funds$119,923$130,505▲ $10,582
Cash and Non-Interest-Bearing Accounts$28,061$6,945▼ $21,116
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$137,551$148,358▲ $10,807
Liabilities
Accounts Payable and Accrued Expenses$17,628$17,853▲ $225
Total Liabilities$17,628$17,853▲ $225
Net Assets / Fund Balance
Total Net Assets Fund Balance$119,923$130,505▲ $10,582
Total Liabilities and Net Assets / Fund Balance$137,551$148,358▲ $10,807

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Land$0-$0
Equipment$0$3,414-
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Hecky HeckendorfPresident/board Member
Robin Ehlers-smithVice President/board Member
Cimmaron GerkeBoard Member
Jim WeimerBoard Member
Mason KingBoard Member
Rob Ring JrBoard Member
Temple RushtonBoard Member
Vance AlfreyBoard Member
Tonya Kallsem-GriessOffice Executive Director & Secretary
Mark HillmanTreasurer/board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$3,705
Program Service Revenue
$69,400
Investment Income
$16
Other Revenue
$0
All Other Contributions
$15
Change in Net Assets
$10,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$43,306
Other Expenses$19,122
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,984$0$0$39,984
Office Expenses$11,734$0$0$11,734
Payroll Taxes$3,322$0$0$3,322
Insurance$0$2,794$0$2,794
Fees for Services Accounting$0$2,566$0$2,566
Advertising$0$235$0$235
Total Functional Expenses$56,772$5,656$0$62,428
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
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Colorado Thoroughbred Breeders Association
EIN
84-0716193
Phone
3032940260
Address
22 South 4th Avenue, Brighton, CO 80601

Signing Officer

Name
Hecky Heckendorf
Title
President
Phone
3032940260
Signed
2025-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hecky Heckendorf
Formed
1997
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
9

Preparer

Firm
Sws Inc
Address
7008 HOMEPLACE PT, CASTLE PINES, CO 80108
Preparer
Brian Lewis
Phone
8666484968
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“The association has dues paying members. Members may be individual, partnerships, or farms/syndicates. All members have the same rights. An individual/entity must be a member to register a horse with the association.”

Pt VI, Line 7A

“The board of trustees is elected by the membership at the annual meeting in may. Board terms are staggered so that only a portion of the board is up for election at one time. Each member who is current on their dues may vote for the board members. Voting is in person or by proxy. After the new board members are elected, the new board meets to elect officers. This is also done during the annual meeting.”

Pt VI, Line 7B

“Major decisons by the board must be approved by the members. Decision to be voted on must be published to the membership prior to the meeting. Members in good standing may vote for the decision at the meeting or by proxy.”

Pt VI, Line 11B

“The tax return is available for board review prior to filing.”

Pt VI, Line 19

“The governing documents and policies are available to the public upon written request. The documents are made available for review at the associations office.”

Raw XML Appendix371 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt017628
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt017853
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Encourage Breeding, Raising, and Racing of Thoroughbreds
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0235
IRS990/AdvertisingGrp/ProgramServicesAmt00
IRS990/AdvertisingGrp/TotalAmt0235
IRS990/AllOtherContributionsAmt015
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Tonya Griess
IRS990/BooksInCareOfDetail/PhoneNum03032940260
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt022 SOUTH 4TH AVE STE 303
IRS990/BooksInCareOfDetail/USAddress/CityNm0BRIGHTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080601
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0119923
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0130505
IRS990/CashNonInterestBearingGrp/BOYAmt028061
IRS990/CashNonInterestBearingGrp/EOYAmt06945
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt039984
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt039984
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03705
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt016
IRS990/CYOtherExpensesAmt019122
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt069400
IRS990/CYRevenuesLessExpensesAmt010693
IRS990/CYSalariesCompEmpBnftPaidAmt043306
IRS990/CYTotalExpensesAmt062428
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt073121
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE COLORADO THOROUGHBRED BREEDERS ASSOCIATION ENCOURAGES THE BREEDING, RAISING AND RACING OF THOROUGHBRED HORSES IN COLORADO AMONG ITS APPROXIMATELY 300 MEMBERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02566
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt02566
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0HECKY HECKENDORF
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBIN EHLERS-SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2MARK HILLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3VANCE ALFREY
IRS990/Form990PartVIISectionAGrp/PersonNm4JIM WEIMER
IRS990/Form990PartVIISectionAGrp/PersonNm5ROB RING JR
IRS990/Form990PartVIISectionAGrp/PersonNm6CIMMARON GERKE
IRS990/Form990PartVIISectionAGrp/PersonNm7MASON KING
IRS990/Form990PartVIISectionAGrp/PersonNm8TEMPLE RUSHTON
IRS990/Form990PartVIISectionAGrp/PersonNm9Tonya Kallsem-Griess
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9Office Executive Director & Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt073121
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02794
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt02794
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03414
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt03414
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt03690
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Encourage Breeding, Raising, and Racing of Thoroughbreds
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0119923
IRS990/NetAssetsOrFundBalancesEOYAmt0130505
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt011734
IRS990/OfficeExpensesGrp/TotalAmt011734
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Bank Charges
IRS990/OtherExpensesGrp/Desc1Misc Expenses
IRS990/OtherExpensesGrp/Desc2Trophies/Saddle Sheets
IRS990/OtherExpensesGrp/Desc3Breeders Awards
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt061
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt1216
IRS990/OtherExpensesGrp/ProgramServicesAmt21516
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt061
IRS990/OtherExpensesGrp/TotalAmt1216
IRS990/OtherExpensesGrp/TotalAmt21516
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt03322
IRS990/PayrollTaxesGrp/TotalAmt03322
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Hecky Heckendorf
IRS990/PriorPeriodAdjustmentsAmt0-111
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Registrations
IRS990/ProgramServiceRevenueGrp/Desc1Stakes Race
IRS990/ProgramServiceRevenueGrp/Desc2Breeders Fund
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt267250
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02900
IRS990/PYInvestmentIncomeAmt013
IRS990/PYOtherExpensesAmt023226
IRS990/PYProgramServiceRevenueAmt074663
IRS990/PYRevenuesLessExpensesAmt011354
IRS990/PYSalariesCompEmpBnftPaidAmt042996
IRS990/PYTotalExpensesAmt066222
IRS990/PYTotalRevenueAmt077576
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt010693
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0109490
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0141413
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03414
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03414
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS DUES PAYING MEMBERS. MEMBERS MAY BE INDIVIDUAL, PARTNERSHIPS, OR FARMS/SYNDICATES. ALL MEMBERS HAVE THE SAME RIGHTS. AN INDIVIDUAL/ENTITY MUST BE A MEMBER TO REGISTER A HORSE WITH THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES IS ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING IN MAY. BOARD TERMS ARE STAGGERED SO THAT ONLY A PORTION OF THE BOARD IS UP FOR ELECTION AT ONE TIME. EACH MEMBER WHO IS CURRENT ON THEIR DUES MAY VOTE FOR THE BOARD MEMBERS. VOTING IS IN PERSON OR BY PROXY. AFTER THE NEW BOARD MEMBERS ARE ELECTED, THE NEW BOARD MEETS TO ELECT OFFICERS. THIS IS ALSO DONE DURING THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MAJOR DECISONS BY THE BOARD MUST BE APPROVED BY THE MEMBERS. DECISION TO BE VOTED ON MUST BE PUBLISHED TO THE MEMBERSHIP PRIOR TO THE MEETING. MEMBERS IN GOOD STANDING MAY VOTE FOR THE DECISION AT THE MEETING OR BY PROXY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TAX RETURN IS AVAILABLE FOR BOARD REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE DOCUMENTS ARE MADE AVAILABLE FOR REVIEW AT THE ASSOCIATIONS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0137551
IRS990/TotalAssetsEOYAmt0148358
IRS990/TotalAssetsGrp/BOYAmt0137551
IRS990/TotalAssetsGrp/EOYAmt0148358
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03705
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05656
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt056772
IRS990/TotalFunctionalExpensesGrp/TotalAmt062428
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017628
IRS990/TotalLiabilitiesEOYAmt017853
IRS990/TotalLiabilitiesGrp/BOYAmt017628
IRS990/TotalLiabilitiesGrp/EOYAmt017853
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0119923
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0130505
IRS990/TotalProgramServiceRevenueAmt069400
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069416
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt073121
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0137551
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0148358
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022 South 4th Avenue No 102
IRS990/USAddress/CityNm0Brighton
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080601
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.cotba.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Hecky Heckendorf
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03032940260
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Colorado Thoroughbred Breeders Association
ReturnHeader/Filer/BusinessNameControlTxt0COLO
ReturnHeader/Filer/EIN0840716193
ReturnHeader/Filer/PhoneNum03032940260
ReturnHeader/Filer/USAddress/AddressLine1Txt022 South 4th Avenue
ReturnHeader/Filer/USAddress/CityNm0Brighton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203762141
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07008 HOMEPLACE PT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CASTLE PINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080108
ReturnHeader/PreparerPersonGrp/PhoneNum08666484968
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brian Lewis
ReturnHeader/ReturnTs02025-05-04T15:34:18-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.