TY 2015 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) NADINE TILLEY......................................................................
REGION 1 DIR

1.00
.................

(2) NICOLE GROUS......................................................................
REGION 2 DIR

1.00
.................

(3) NANCY HOLMAN......................................................................
REGION 5 DIR

1.00
.................

(4) FRANCINE DISMUKES......................................................................
REGION 5 DIR

1.00
.................

(5) KAELI DRESSLER......................................................................
REGION 5 DIR

1.00
.................

(6) DOUG RAMSAY......................................................................
REGION 6 DIR

1.00
.................

(7) JENNIFER STEWART......................................................................
REGION 7 DIR

1.00
.................

(8) GARY CAMP......................................................................
DIRECTOR AT

5.00
.................

(9) JANITA SMITH......................................................................
PRESIDENT

5.00
.................
0.00

(10) THERESE BRANSON......................................................................
VICE PRESIDE

1.00
.................
0.00

(11) SHARON MOHR......................................................................
TREASURER

20.00
.................
0.00

(12) MALEN DELL......................................................................
SECRETARY

1.00
.................
0.00

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

INTERNATIONAL ANDALUSIAN AND
LUSITANO HORSE ASSOCIATION

Employer identification number

63-1105470

Return Reference	Explanation
FORM 990 - ORGANIZATION'S MISSION	TO PRESERVE, IMPROVE AND MAINTAIN THE PURITY OF THE BLOOD OF HORSES OF THE ANDULUSIAN BREED WHICH INCLUDES HORSES OF SPANISH ORGIN KNOWN AS CABALLO PURA RAZA ESPANOLA AND HORSES OF THE PORTUGUESE ORGIN KNOW AS CAVALO PURO SANGUE LUSITANO. TO PROMOTE PUBLIC INTEREST IN THE SCIENCE OF BREEDING, EXHIBITION AND PROMOTION OF THE BREEDS. TO HOLD A NATIONAL CHAMPIONSHIP SHOW WITH APPROXIMATELY 100 HORSES PARTICIPATING FROM ACROSS THE UNITED STATES AND MEXICO.
FORM 990, PAGE 2, PART III, LINE 4D	TO PRESERVE, IMPROVE AND MAINTAIN THE PURITY OF THE BLOOD OF HORSES OF THE ANDULUSIAN BREED WHICH INCLUDES HORSES OF SPANISH ORGIN KNOWN AS CABALLO PURA RAZA ESPANOLA AND HORSES OF THE PORTUGUESE ORGIN KNOWN AS CAVALO PURO SANGUE LUSITANO. TO PROMOTE PUBLIC INTEREST IN THE SCIENCE OF BREEDING, EXHIBITION AND PROMOTION OF THE BREEDS. TO HOLD A NATIONAL CHAMPIONSHIP SHOW WITH APPROXIMATELY 100 HORSES PARTICIPATING FROM ACORSS THE UNITED STATES AND MEXICO.
FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD OF DIRECTORS OF IALHA REVIEWS FORM 990 AND SENDS CORRECTIONS TO THE ACCOUNTING FIRM PREPARING THE FORM PRIOR TO IT BEING SUBMITTED TO THE IRS.
FORM 990, PAGE 6, PART VI, LINE 18	THE IALHA ARTICILES OF INCORPORATION AND BYLAWS ARE AVAILABLE FOR FREE PUBLIC DOWNLOAD ON THE IALHA.ORG WEBSITE. IN ADDITION, THE FORM 990S ARE AVAILABLE ON THE IALHA.ORG WEBSITE.
FORM 990, PAGE 6, PART VI, LINE 19	THE IALHA ARTICILES OF INCORPORATION AND BYLAWS ARE AVAILABLE FOR FREE PUBLIC DOWNLOAD ON THE IALHA.ORG WEBSITE. IN ADDITION, THE FORM 990S ARE AVAILABLE ON THE IALHA.ORG WEBSITE.
FORM 990, PART IX, LINE 11G	TELEPHONE 4,639 2,635 0 OFFICE/COMPUTER SUPPLIES 5,433 1,792 0 AVECTRA 0 6,000 0 MISC EXP -788 1,424 0 CREDIT CARD 3,093 2,920 2,622 BANK CHARGES 0 642 0 EQUIPMENT RENTAL 2,855 1,500 0 COMPUTER SUPPLIES 0 422 0 MEMBERSHIP EXPENSES 0 980 0 AMBASSADOR PROGRAM 0 2,948 0 INTERNET FEES 0 487 0 DNA TYPING EXPENSE 25,391 0 0 MICROCHIP 8,100 0 0 STORAGE 0 0 1,254 HOSPITALITY 0 0 1,021 VETERNARIAN 0 0 150 FARRIER EXPENSE 0 0 2,250 TROPHIES AND RIBBONS 0 0 24,736 SHOW MERCHANDISE 0 0 2,981 PROGRAM EXPENSE 0 0 1,447 JUDGES FEES 0 0 8,895 USEF FEES 0 0 4,747 MEMBERSHIP PROGRAM EXPENSES 0 1,575 0 MISC SHOW EXPENSE 0 0 3,027 BOARD MEETINGS 0 3,898 0 REVISION & INSCRIPTION EXPENS 0 0 15,492 MISC. EXPENSE - USEF EDUCATIO 0 0 559 CAPITAL EXPENDITURES 0 0 6,289

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PRESERVE THE PURITY OF THE BLOOD, AND TO PROMOTE THE INTEREST IN ANDALUSAN AND LUSITANO HORSES.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	12
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	12
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	5
6	Total number of volunteers (estimate if necessary) .............	6	30
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	154,681	121,779
9	Program service revenue (Part VIII, line 2g) .........	321,338	304,737
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....		0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	43,900	30,691
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	519,919	457,207
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	123,362	118,609
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 147,804
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	391,769	321,096
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	515,131	439,705
19	Revenue less expenses. Subtract line 18 from line 12.......	4,788	17,502
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	163,148	177,991
21	Total liabilities (Part X, line 26).............	5,545	2,886
22	Net assets or fund balances. Subtract line 21 from line 20.....	157,603	175,105

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	TO PRESERVE, IMPROVE AND MAINTAIN THE PURITY OF THE BLOOD OF HORSES OF THE ANDULUSIAN BREED WHICH INCLUDES HORSES OF SPANISH ORGIN KNOWN AS CABALLO PURA RAZA ESPANOLA AND HORSES OF THE PORTUGUESE ORGIN KNOW AS CAVALO PURO SANGUE LUSITANO. TO PROMOTE PUBLIC INTEREST IN THE SCIENCE OF BREEDING, EXHIBITION AND PROMOTION OF THE BREEDS. TO HOLD A NATIONAL CHAMPIONSHIP SHOW WITH APPROXIMATELY 100 HORSES PARTICIPATING FROM ACROSS THE UNITED STATES AND MEXICO.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












	(Code: ) (Expenses $ 183,649 including grants of $ ) (Revenue $ )
	TO PRESERVE, IMPROVE AND MAINTAIN THE PURITY OF THE BLOOD OF HORSES OF THE ANDULUSIAN BREED WHICH INCLUDES HORSES OF SPANISH ORGIN KNOWN AS CABALLO PURA RAZA ESPANOLA AND HORSES OF THE PORTUGUESE ORGIN KNOWN AS CAVALO PURO SANGUE LUSITANO. TO PROMOTE PUBLIC INTEREST IN THE SCIENCE OF BREEDING, EXHIBITION AND PROMOTION OF THE BREEDS. TO HOLD A NATIONAL CHAMPIONSHIP SHOW WITH APPROXIMATELY 100 HORSES PARTICIPATING FROM ACORSS THE UNITED STATES AND MEXICO.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 183,649 including grants of $ ) (Revenue $ )
4e	Total program service expenses183,649

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a
b	Membership dues..		1b	121,779
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......		121,779

			Business Code
2a	REGISTRY INCOME	541900	167,150	167,150
b	SHOW INCOME	561520	137,587	137,587
c
d
e
f	All other program service revenue.
g Total.Add lines 2a–2f.....			304,737

3 Investment income (including dividends, interest, and othersimilar amounts) ..........
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	PSL INCOME		561520	19,965	19,965
b	STALLION BREEDING AUCTION		541900	5,700	5,700
c	USEF YOUTH MEMBERSHIP		900099	2,500	2,500
d	All other revenue ....			2,526	2,526
e	Total. Add lines 11a–11d ......			30,691
12	Total revenue. See Instructions......			457,207	335,428

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	10,100	9,600		500
7	Other salaries and wages	99,561	88,208	11,353
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	1,673	663	1,010
10	Payroll taxes ...........	7,275	7,275
11	Fees for services (non-employees):
a	Management ......	18,795			18,795
b	Legal .........	4,658	595	4,063
c	Accounting ...........	37,200		37,200
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	151,416	48,723	27,223	75,470
12	Advertising and promotion ....	4,391			4,391
13	Office expenses .......	18,478	7,564	4,731	6,183
14	Information technology ......	1,159		1,159
15	Royalties ..
16	Occupancy ...........	42,756	14,400	7,200	21,156
17	Travel ............	19,054		1,413	17,641
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	1,235	1,235
23	Insurance ...	21,954	5,386	12,900	3,668
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	439,705	183,649	108,252	147,804
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			153,629	1	171,619
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			2,267	4	1,647
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........			1,292	8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	24,098
b	Less: accumulated depreciation	10b	19,373	5,960	10c	4,725
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)...			163,148	16	177,991

17	Accounts payable and accrued expenses .....	2,079	17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D	3,466	25	2,886
26	Total liabilities. Add lines 17 through 25..	5,545	26	2,886

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	157,603	27	175,105
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	157,603	33	175,105
34	Total liabilities and net assets/fund balances ........	163,148	34	177,991

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

1a	Land ...
b	Buildings
c	Leasehold improvements
d	Equipment ...	1,575	486	1,089
e	Other ...	22,523	18,887	3,636
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				4,725

(a) Description of security or category (including name of security)	(b)Book value	(c)Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
CURRENT LIABILITIES	2,886
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	2,886
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII