Civic Intelligence

Oregon Quarter Horse Racing Association

EIN 93-0581523 • 501(c)5 • Turner, OR

Profile

Our mission is to provide racing opportunities for all quarterhorse owners, breeders, stallion owners and trainers participating in the state of oregon. To communicate and represent quarter horse interest before the oregon racing commission and the oregon legislature. To cooperate and work directly with commercial race tracks and county fair association to enhance racing opportunities for all quarter horses. To promote racing opportunities for quarter horses, participating in oregon, to the fans, current owners, new owners, breeders, the media, and the general public.

7479 Nelson Ln SETurner, OR 97392

oregonqhra.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

12th percentile

-14%

Higher net margin than 12% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$18,000

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

15th percentile

-8.0%

Faster asset growth than 15% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-10%

Faster revenue growth than 15% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$606,039

Down $52,871 (-8.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$606,039

Down $52,871 (-8.0%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin12th percentile

Revenue

Down

$385,728

Down $44,189 (-10%) from 2023

Expenses

Up

$438,599

Up $48,392 (+12%) from 2023

Net Income

Down

-$52,871

Down $92,581 (-233%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$800K$600K$400K$200K$0Assets 2010: $196,238Liabilities 2010: $0Net Assets 2010: $196,2382010Assets 2011: $237,085Liabilities 2011: $0Net Assets 2011: $237,0852011Assets 2012: $207,800Liabilities 2012: $0Net Assets 2012: $207,8002012Assets 2013: $210,756Liabilities 2013: $0Net Assets 2013: $210,7562013Assets 2014: $237,288Liabilities 2014: $0Net Assets 2014: $237,2882014Assets 2015: $249,414Liabilities 2015: $0Net Assets 2015: $249,4142015Assets 2016: $224,536Liabilities 2016: $0Net Assets 2016: $224,5362016Assets 2017: $247,247Liabilities 2017: $0Net Assets 2017: $247,2472017Assets 2018: $265,782Liabilities 2018: $0Net Assets 2018: $265,7822018Assets 2019: $258,902Liabilities 2019: $0Net Assets 2019: $258,9022019Assets 2020: $436,262Liabilities 2020: $0Net Assets 2020: $436,2622020Assets 2021: $631,522Liabilities 2021: $0Net Assets 2021: $631,5222021Assets 2022: $619,200Liabilities 2022: $0Net Assets 2022: $619,2002022Assets 2023: $658,910Liabilities 2023: $0Net Assets 2023: $658,9102023Assets 2024: $606,039Liabilities 2024: $0Net Assets 2024: $606,0392024

Highlighted filing

2024

Assets$606,039
Liabilities$0
Net Assets$606,039
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $287,7842010Revenue 2011: $276,474Expenses 2011: $235,627Net Income 2011: $40,8472011Expenses 2012: $219,5242012Expenses 2013: $185,7642013Revenue 2014: $226,538Expenses 2014: $200,006Net Income 2014: $26,5322014Revenue 2015: $244,143Expenses 2015: $232,017Net Income 2015: $12,1262015Revenue 2016: $265,937Expenses 2016: $290,815Net Income 2016: -$24,8782016Revenue 2017: $263,018Expenses 2017: $240,307Net Income 2017: $22,7112017Revenue 2018: $286,603Expenses 2018: $268,068Net Income 2018: $18,5352018Revenue 2019: $306,494Expenses 2019: $313,374Net Income 2019: -$6,8802019Revenue 2020: $378,341Expenses 2020: $200,981Net Income 2020: $177,3602020Revenue 2021: $540,112Expenses 2021: $344,852Net Income 2021: $195,2602021Revenue 2022: $358,791Expenses 2022: $379,407Net Income 2022: -$20,6162022Revenue 2023: $429,917Expenses 2023: $390,207Net Income 2023: $39,7102023Revenue 2024: $385,728Expenses 2024: $438,599Net Income 2024: -$52,8712024

Highlighted filing

2024

Revenue$385,728
Expenses$438,599
Net Income-$52,871
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$606,039
Liabilities
$0
Net assets
$606,039
Revenue
$385,728
Expenses
$438,599
Net income
-$52,871
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.06$0.00$6.06$3.86$4.39$0.53
2023Detailed filing. Detailed filing data is available for this year.$6.59$0.00$6.59$4.30$3.90$0.40
2022Detailed filing. Detailed filing data is available for this year.$6.19$0.00$6.19$3.59$3.79$0.21
2021Detailed filing. Detailed filing data is available for this year.$6.32$0.00$6.32$5.40$3.45$1.95
2020Detailed filing. Detailed filing data is available for this year.$4.36$0.00$4.36$3.78$2.01$1.77
2019Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$3.06$3.13$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$2.87$2.68$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$2.63$2.40$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$2.66$2.91$0.25
2015Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$2.44$2.32$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$2.27$2.00$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.00$2.11$1.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.00$2.08$2.20
2011Summary only. Only limited summary data is available for this year.$2.37$0.00$2.37$2.76$2.36$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.00$1.96$2.88
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 5, 2025
Return Version
2024v5.1
Gross Receipts
$385,728
Mission and Program Overview

Mission

Our mission is to provide racing opportunities for all quarterhorse owners, breeders, stallion owners and trainers participating in the state of oregon. To communicate and represent quarter horse interest before the oregon racing commission and the oregon legislature. To cooperate and work directly with commercial race tracks and county fair association to enhance racing opportunities for all quarter horses. To promote racing opportunities for quarter horses, participating in oregon, to the fans, current owners, new owners, breeders, the media, and the general public.

Promotion of horse racing in oregon

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$658,910$606,039▼ $52,871
Rtn Earn Endowment Incm Other Fnds$658,910$606,039▼ $52,871
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$658,910$606,039▼ $52,871
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$658,910$606,039▼ $52,871
Total Liabilities and Net Assets / Fund Balance$658,910$606,039▼ $52,871

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$3,932$3,932
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leah NelsonSecretaryPT$18,000$18,000

Board Members and Trustees

NameTitle
Chris PhilbrookPresident
Rod LoweVice President
Matt HuseBoard
Dave NelsonBoard Member
Hector MagallanesBoard Member
Malon CowgillBoard Member
Patti HarrisBoard Member
Randy DickersonBoard Member
Saul RodriguezBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$3,015
Program Service Revenue
$377,523
Investment Income
$4,738
Other Revenue
$452
Change in Net Assets
$-52,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$420,599
Salaries, Compensation, and Employee Benefits$18,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying-$21,000-$21,000
Current Officers, Directors, Trustees, and Key Employees---$18,000
Travel-$3,158-$3,158
All Other Expenses-$2,521-$2,521
Other Expenses$13,042$1,506-$1,506
Fees for Services Accounting-$855-$855
Office Expenses-$793-$793
Advertising-$600-$600
Total Functional Expenses$390,166$30,433$0$438,599
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 A, Line 2

“David nelson (boardmember) is married to leah nelson (secretary)”

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

“Signing officer reviews return for accurate information reported.”

Form 990, Part VI, Section C, Line 19

“The association can be contacted through its website. The governing documents and form 990 are available for public inspection at its office address 7479 nelson ln se, turner, oregon, upon request.the association does not currently post their financial statements and form 990 on its public website.”

Filing and Contact Details

Filer

Filer Name
Oregon Quarter Horse Racing Association
EIN
93-0581523
Phone
5037432528
Address
7479 NELSON LN SE, TURNER, OR 97392

Signing Officer

Name
Leah Nelson
Title
Secretary
Signed
2025-04-05
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
0
Employees
0

Preparer

Firm
Gerald Hoots LLC
Address
2001 FRONT STREET NE STE 120, SALEM, OR 97301
Preparer
Gerald E Hoots
Phone
5035851782
Raw XML Appendix380 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/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTION OF HORSE RACING IN OREGON
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0600
IRS990/AdvertisingGrp/TotalAmt0600
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02521
IRS990/AllOtherExpensesGrp/TotalAmt02521
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0LEAH NELSON
IRS990/BooksInCareOfDetail/PhoneNum05037432528
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07479 NELSON LN SE
IRS990/BooksInCareOfDetail/USAddress/CityNm0TURNER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097392
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0658910
IRS990/CashNonInterestBearingGrp/EOYAmt0606039
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt018000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03015
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04738
IRS990/CYOtherExpensesAmt0420599
IRS990/CYOtherRevenueAmt0452
IRS990/CYProgramServiceRevenueAmt0377523
IRS990/CYRevenuesLessExpensesAmt0-52871
IRS990/CYSalariesCompEmpBnftPaidAmt018000
IRS990/CYTotalExpensesAmt0438599
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0385728
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0ENCOURAGE IMPROVEMENTS AND GENERAL KNOWLEDGE OF THE QUARTER HORSE BREED BY PROMOTION OF RACING IN OREGON, WHICH IS GOVERNED BY THE OREGON RACING COMMISSION
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0855
IRS990/FeesForServicesAccountingGrp/TotalAmt0855
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt021000
IRS990/FeesForServicesLobbyingGrp/TotalAmt021000
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
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/AverageHoursPerWeekRt91.00
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/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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/PersonNm0LEAH NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm1MATT HUSE
IRS990/Form990PartVIISectionAGrp/PersonNm2CHRIS PHILBROOK
IRS990/Form990PartVIISectionAGrp/PersonNm3ROD LOWE
IRS990/Form990PartVIISectionAGrp/PersonNm4HECTOR MAGALLANES
IRS990/Form990PartVIISectionAGrp/PersonNm5RANDY DICKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm6PATTI HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVE NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm8MALON COWGILL
IRS990/Form990PartVIISectionAGrp/PersonNm9SAUL RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt018000
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/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0385728
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt04738
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04738
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03932
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt03932
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt03015
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OUR MISSION IS TO PROVIDE RACING OPPORTUNITIES FOR ALL QUARTERHORSE OWNERS, BREEDERS, STALLION OWNERS AND TRAINERS PARTICIPATING IN THE STATE OF OREGON. TO COMMUNICATE AND REPRESENT QUARTER HORSE INTEREST BEFORE THE OREGON RACING COMMISSION AND THE OREGON LEGISLATURE. TO COOPERATE AND WORK DIRECTLY WITH COMMERCIAL RACE TRACKS AND COUNTY FAIR ASSOCIATION TO ENHANCE RACING OPPORTUNITIES FOR ALL QUARTER HORSES. TO PROMOTE RACING OPPORTUNITIES FOR QUARTER HORSES, PARTICIPATING IN OREGON, TO THE FANS, CURRENT OWNERS, NEW OWNERS, BREEDERS, THE MEDIA, AND THE GENERAL PUBLIC.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0658910
IRS990/NetAssetsOrFundBalancesEOYAmt0606039
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0793
IRS990/OfficeExpensesGrp/TotalAmt0793
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0DERBY/FUTURITY PAYOUT
IRS990/OtherExpensesGrp/Desc1OWNERS BONUS
IRS990/OtherExpensesGrp/Desc2AWARDS
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01506
IRS990/OtherExpensesGrp/ProgramServicesAmt0356746
IRS990/OtherExpensesGrp/ProgramServicesAmt120378
IRS990/OtherExpensesGrp/ProgramServicesAmt213042
IRS990/OtherExpensesGrp/TotalAmt0356746
IRS990/OtherExpensesGrp/TotalAmt120378
IRS990/OtherExpensesGrp/TotalAmt213042
IRS990/OtherExpensesGrp/TotalAmt31506
IRS990/OtherRevenueMiscGrp/Desc0AUCTION FEE
IRS990/OtherRevenueMiscGrp/Desc1MISC
IRS990/OtherRevenueMiscGrp/Desc2REWARDS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0233
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1219
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0233
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1219
IRS990/OtherRevenueTotalAmt0452
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0AUCTION
IRS990/ProgramServiceRevenueGrp/Desc1FAR WEST FUTURITY
IRS990/ProgramServiceRevenueGrp/Desc2FIRECRACKER FUTURITY
IRS990/ProgramServiceRevenueGrp/Desc3HUB
IRS990/ProgramServiceRevenueGrp/Desc4SOURCE MARKET
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028789
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt153400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt261000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3112472
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt482731
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028789
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt261000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3112472
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt482731
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02290
IRS990/PYInvestmentIncomeAmt033
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0372207
IRS990/PYOtherRevenueAmt0832
IRS990/PYProgramServiceRevenueAmt0426762
IRS990/PYRevenuesLessExpensesAmt039710
IRS990/PYSalariesCompEmpBnftPaidAmt018000
IRS990/PYTotalExpensesAmt0390207
IRS990/PYTotalRevenueAmt0429917
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-52871
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0658910
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0606039
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03932
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03932
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID NELSON (BOARDMEMBER) IS MARRIED TO LEAH NELSON (SECRETARY)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SIGNING OFFICER REVIEWS RETURN FOR ACCURATE INFORMATION REPORTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION CAN BE CONTACTED THROUGH ITS WEBSITE. THE GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE FOR PUBLIC INSPECTION AT ITS OFFICE ADDRESS 7479 NELSON LN SE, TURNER, OREGON, UPON REQUEST.THE ASSOCIATION DOES NOT CURRENTLY POST THEIR FINANCIAL STATEMENTS AND FORM 990 ON ITS PUBLIC WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0658910
IRS990/TotalAssetsEOYAmt0606039
IRS990/TotalAssetsGrp/BOYAmt0658910
IRS990/TotalAssetsGrp/EOYAmt0606039
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03015
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030433
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0390166
IRS990/TotalFunctionalExpensesGrp/TotalAmt0438599
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0658910
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0606039
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt039131
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt039131
IRS990/TotalProgramServiceRevenueAmt0377523
IRS990/TotalReportableCompFromOrgAmt018000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0382713
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0385728
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0658910
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0606039
IRS990/TravelGrp/ManagementAndGeneralAmt03158
IRS990/TravelGrp/TotalAmt03158
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07479 NELSON LN SE
IRS990/USAddress/CityNm0TURNER
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097392
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0OREGONQHRA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEAH NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON QUARTER HORSE RACING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0930581523
ReturnHeader/Filer/PhoneNum05037432528
ReturnHeader/Filer/USAddress/AddressLine1Txt07479 NELSON LN SE
ReturnHeader/Filer/USAddress/CityNm0TURNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097392
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331829655
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GERALD HOOTS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02001 FRONT STREET NE STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097301
ReturnHeader/PreparerPersonGrp/PhoneNum05035851782
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GERALD E HOOTS
ReturnHeader/ReturnTs02025-04-05T14:47:50-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.