Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
A For the 2021 calendar year, or tax year beginning 10-01-2022 , and ending 09-30-2023
BCheck if applicable:
CName of organization
AMERICAN QUARTER HORSE ASSOCIATION
 
% ANDREW BARBE
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
PO BOX 200
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
AMARILLO, TX791680001
D Employer identification number

75-0725576
E Telephone number

G Gross receipts $ 55,026,532
F Name and address of principal officer:
ANDREW BARBE
PO BOX 200
AMARILLO,TX791680001
I
Tax-exempt status: ( 5 ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.AQHA.COM
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1940
M State of legal domicile: TX
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: The American Quarter Horse Association is the largest equine breed and membership organization.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 298
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 290
5 Total number of individuals employed in calendar year 2021 (Part V, line 2a) ...... 5 246
6 Total number of volunteers (estimate if necessary) ............. 6 284
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 937,257
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 31,650 461,574
9 Program service revenue (Part VIII, line 2g) ......... 47,076,734 51,297,287
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 1,279,943 1,250,649
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 910,051 1,846,175
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 49,298,378 54,855,685
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 5,762,135 5,781,889
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 15,438,051 15,995,105
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 24,502,863 25,756,219
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 45,703,049 47,533,213
19 Revenue less expenses. Subtract line 18 from line 12....... 3,595,329 7,322,472
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 59,304,151 74,300,679
21 Total liabilities (Part X, line 26)............. 27,827,204 28,596,690
22 Net assets or fund balances. Subtract line 21 from line 20..... 31,476,947 45,703,989
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
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Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2021)
Form 990 (2021)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: To record and preserve the Pedigree of the American Quarter Horse while maintaining the integrity of the breed and welfare of its horses; to provide beneficial services for its members which enhance and encourage American Quarter Horse ownership and participation.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
To collect, preserve, and maintain records on the pedigrees of the American Quarter Horse and to promote education relating to the breed. As of 9/30/2023, the Association had 229,100 members and is maintaining 7,018,039 registrations of horses and their related records.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
AQHA provides the AQHA Professional Horseman's Association professional horse trainers in good standing; the AQHA Stewards program to ensure safety and fairness at events; and the AQHA Leveling program to provide a place for every level of exhibitor at AQHA shows and events. AQHA Shows offer something for everyone, no matter the experience level or preferred disciplines. We offer a wide range of show levels with classes in Halter, English and Western disciplines. In 2023, there were a total of 2,171 shows with 844,335 total show entries.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
Publication of the American Quarter Horse Journal and Quarter Horse Racing Journal are meant to provide the most timely, comprehensive, and accessible information available in the industry. Total circulation of these publications as of 9/30/2023 was 144,964.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet  
Form 990 (2021)
Form 990 (2021)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
Yes
 
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
Click to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
List of Attached Documents:
// Content
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
List of Attached Documents:
// Content
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2021)
Form 990 (2021)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
 
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
Yes
 
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV..................... Click to see attachment
List of Attached Documents:
// Content
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
1,019
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2021)
Form 990 (2021)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
246
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions.
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
Yes
 
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2021)
Form 990 (2021)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
298
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
290
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
 
No
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletANDREW BARBE1600 QUARTER HORSE DR   Amarillo,TX79104 (806) 376-4811
Form 990 (2021)
Form 990 (2021)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Robert Pierce......................................................................
Chief General Counsel
40.0
.................
0.0
      X     364,199 0 35,851
(2) Karl Stressman......................................................................
CHIEF Executive OFFICER
40.0
.................
5.0
    X       238,976 0 21,639
(3) Patricia Tiberg......................................................................
Marketing/Business Development
40.0
.................
0.0
        X   209,120 0 22,432
(4) Aaron Bovos......................................................................
CFO, COO & TreaS.(to 8/2022)
0.0
.................
0.0
          X 212,591 0 18,683
(5) Deborah Parker......................................................................
Dir. Human Res. (to 8/2022)
0.0
.................
0.0
          X 195,530 0 18,610
(6) David Steinman......................................................................
CHIEF INFORMATION/TECH.
40.0
.................
0.0
        X   182,937 0 17,631
(7) JUSTIN BILLINGS......................................................................
Chief Show Officer
40.0
.................
0.0
      X     161,781 0 17,886
(8) Paula Newman......................................................................
COO (to 07/05/2022)
0.0
.................
0.0
          X 150,241 0 16,945
(9) Tammy Canida......................................................................
Registrar
40.0
.................
0.0
        X   133,031 0 14,017
(10) Christopher Fangio......................................................................
Dir of Project Management
40.0
.................
0.0
        X   134,520 0 12,106
(11) Janet VanBebber......................................................................
Chief Racing Officer
40.0
.................
0.0
        X   124,503 0 18,221
(12) Chelcei Butler......................................................................
Director of Member Services
40.0
.................
0.0
        X   127,480 0 8,696
(13) Aaron Enget......................................................................
Chief Strategy Officer
40.0
.................
0.0
        X   116,154 0 16,135
(14) Chris Cecil-Darnell......................................................................
Director
2.0
.................
0.0
X           55,000 0 0
(15) John Pipkin......................................................................
DIRECTOR AT LARGE
2.0
.................
0.0
X           12,000 0 0
(16) Jonathan Meilleur......................................................................
Director
1.0
.................
0.0
X           12,000 0 0
(17) Marilyn Randall......................................................................
Director
1.5
.................
0.0
X           11,000 0 0
Form 990 (2021)
Form 990 (2021)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Patrick Kayser........................................................................
Director
5.0
.......................0.0
X           10,000 0 0
(19) DR MICHAEL MARTIN........................................................................
DIRECTOR EMERITUS
3.0
.......................0.0
X           7,600 0 0
(20) JEFFREY ELDON PAIT........................................................................
DIRECTOR
5.0
.......................0.0
X           5,600 0 0
(21) CHELE MCGAULY........................................................................
Director
0.0
.......................0.0
X           5,000 0 0
(22) TOM R LENZ DVM........................................................................
Honorary Vice President
4.0
.......................0.0
X           2,500 0 0
(23) RICK BAILEY........................................................................
DIRECTORS EMERITUS
5.0
.......................0.0
X           0 0 0
(24) JERRY WINDHAM........................................................................
PAST PRESIDENT
0.5
.......................0.0
X           0 0 0
(25) JAMES HUNT 1ST VP FROM 323........................................................................
2nd VP Exe Com. (to 3/2023)
1.0
.......................2.0
X   X       0 0 0
(26) JEFF TEBOW 2nd vpfrom 32023........................................................................
Exe Com. Member (to 3/2023)
15.0
.......................2.0
X   X       0 0 0
(27) JUDY COY-HORTON........................................................................
Director Emeritus
1.0
.......................0.0
X           0 0 0
(28) ANNE L PRINCE........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(29) CALVIN R WHITE DVM........................................................................
Director EMERITUS
5.0
.......................0.0
X           0 0 0
(30) Steven clay osborne........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(31) Don Griffin........................................................................
Director
2.0
.......................0.0
X           0 0 0
(32) Stephen J Kleberg........................................................................
DIRECTOR
0.2
.......................0.0
X           0 0 0
(33) RICK BAKER........................................................................
DIRECTORS AT LARGE
5.0
.......................0.0
X           0 0 0
(34) Stephen Stephens........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(35) STEVE D BURNS DVM........................................................................
Director
0.2
.......................0.0
X           0 0 0
(36) JOAN LOGAN SMITH........................................................................
Director AT LARGE
5.0
.......................0.0
X           0 0 0
(37) MARGARITA CHURCH........................................................................
Director
0.0
.......................0.0
X           0 0 0
(38) Ginger Hyland........................................................................
PAST PRESIDENT
0.0
.......................0.0
X           0 0 0
(39) Dr Scott Myers........................................................................
Pres Exec. Com. (to 3/2023)
0.5
.......................2.0
X   X       0 0 0
(40) ROB BROWN........................................................................
PAST PRESIDENT
2.0
.......................0.0
X           0 0 0
(41) CHARLES W GRAHAM DVM........................................................................
Director AT LARGE
8.0
.......................0.0
X           0 0 0
(42) GEORGA M SUTTON........................................................................
HONORARY VICE PRESIDENT
0.1
.......................0.0
X           0 0 0
(43) Ryan and Danielle Robicheaux........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(44) Lorne A Winther........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(45) NARCISO FLORES........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(46) ROB A BROWN........................................................................
DIRECTOR
0.5
.......................0.0
X           0 0 0
(47) RICK CHAYER........................................................................
Director AT LARGE
2.0
.......................0.0
X           0 0 0
(48) MICHAEL JENNINGS........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(49) MARLA FADEL........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(50) Kelsey Stangebye........................................................................
Director
2.0
.......................0.0
X           0 0 0
(51) MATTHEW J HERRMAN........................................................................
Director Emeritus
0.5
.......................0.0
X           0 0 0
(52) DEANN ATCHLEY........................................................................
Director
1.0
.......................0.0
X           0 0 0
(53) Anne M Brzezicki........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(54) Debby Brehm........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(55) Dawn A Forest........................................................................
DIRECTOR
0.5
.......................0.0
X           0 0 0
(56) KATHRYN SCHROEDER........................................................................
Director
0.0
.......................0.0
X           0 0 0
(57) Alice W Holmes........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(58) APRIL M BONDS........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(59) Angelo Bizzarro........................................................................
Director Emeritus
5.0
.......................0.0
X           0 0 0
(60) ALEXANDRO SEVERINS........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(61) DOLLY R CHAYER........................................................................
DIRECTOR
1.5
.......................0.0
X           0 0 0
(62) J Wade Ellerbroek Jr........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(63) LLOYD BENOIT JR........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(64) ROBERT C HARTLEY........................................................................
DIRECTORS AT LARGE
2.5
.......................0.0
X           0 0 0
(65) KATHLEEN M MCNALLY........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(66) DR TOMMY HAYS........................................................................
DIRECTOR AT LARGE
2.0
.......................0.0
X           0 0 0
(67) KELLY BOLES CHAPMAN........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(68) DEAN R JOHNSON........................................................................
DIRECTOR
5.0
.......................0.0
X           0 0 0
(69) DR LARRY L FINDLEY........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(70) MATT GOUTHRO........................................................................
Directors at Large
1.0
.......................0.0
X           0 0 0
(71) KATHY ANDERSON........................................................................
DIRECTOR
5.0
.......................0.0
X           0 0 0
(72) SANDY E KIRTZINGER........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(73) Anna Riggs-Eader........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(74) PATRICK KAYSER........................................................................
Director
5.0
.......................0.0
X           0 0 0
(75) CURTIS G FERGUSON........................................................................
DIRECTORS AT LARGE
1.0
.......................0.0
X           0 0 0
(76) BRIAN BRADY........................................................................
Directors at Large
1.0
.......................0.0
X           0 0 0
(77) Robert Hawkins........................................................................
DIRECTORS AT LARGE
5.0
.......................0.0
X           0 0 0
(78) BENNIE T SARGENT........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(79) Clayton or Kaye Russell........................................................................
Director AT LARGE
0.5
.......................0.0
X           0 0 0
(80) LAINA P BANKS........................................................................
DIRECTOR AT LARGE
10.0
.......................0.0
X           0 0 0
(81) LYNN CORNELIUS........................................................................
Director
1.0
.......................0.0
X           0 0 0
(82) DUANE MCDAVITT DVM........................................................................
HONORARY VICE PRESIDENT
5.0
.......................0.0
X           0 0 0
(83) HOLLY HOVER........................................................................
Director
0.1
.......................0.0
X           0 0 0
(84) JOHN BACHELOR........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(85) JIM BRINKMAN........................................................................
Member - Exe Committee
0.2
.......................2.0
X   X       0 0 0
(86) Don Treadway Jr........................................................................
HONORARY VICE PRESIDENT
0.5
.......................0.0
X           0 0 0
(87) MANUEL QUEIJEIRO........................................................................
DIRECTORS AT LARGE
1.0
.......................0.0
X           0 0 0
(88) LEONARD LEE BERRYHILL........................................................................
Director
1.0
.......................0.0
X           0 0 0
(89) DENNIS AMBROSE........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(90) CATHY HANSON........................................................................
DIRECTOR AT LARGE
5.0
.......................0.0
X           0 0 0
(91) R H Stevens Jr........................................................................
PAST PRESIDENT
0.0
.......................0.0
X           0 0 0
(92) RICHARD GLENN SPINKS SR........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(93) JODI SULLIVAN........................................................................
HONORARY VICE PRESIDENT
0.0
.......................0.0
X           0 0 0
(94) DINO M PEREZ........................................................................
DIRECTOR
4.0
.......................0.0
X           0 0 0
(95) RONALD M BULLOCK........................................................................
DIRECTOR
1.5
.......................0.0
X           0 0 0
(96) Magdalena Szarszewska........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(97) SHERRYE JOHNSON-TRAFTON........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(98) Marilyn Randall........................................................................
HONORARY VICE PRESIDENT
2.0
.......................0.0
X           0 0 0
(99) KARL BAUER........................................................................
DIRECTOR
3.0
.......................0.0
X           0 0 0
(100) KRISTINA KAY HELZER........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(101) G R CARTER JR........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(102) SHAWN T MAGEE........................................................................
DIRECTORS AT LARGE
3.0
.......................0.0
X           0 0 0
(103) BOB G LINES........................................................................
Director
1.0
.......................0.0
X           0 0 0
(104) EUGENE SPAGNOLA........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(105) KENNETH BANKS Pres Exec Com........................................................................
1st VP Exe Com.(to 3/2023)
3.0
.......................2.0
X   X       0 0 0
(106) laurence jaynes........................................................................
DIRECTOR EMERITUS
0.2
.......................0.0
X           0 0 0
(107) JOHN SCHMAHL........................................................................
DIRECTOR EMERITUS
0.5
.......................0.0
X           0 0 0
(108) Thomas Lepic........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(109) JOHN BOBENRIETH II........................................................................
Director Emeritus
2.0
.......................0.0
X           0 0 0
(110) ADRIANNE STEWART POTWORA........................................................................
Director
1.0
.......................0.0
X           0 0 0
(111) Janet S Hansen........................................................................
DIRECTOR EMERITUS
2.0
.......................0.0
X           0 0 0
(112) JOHNE DOBBS........................................................................
PAST PRESIDENT
5.0
.......................0.0
X           0 0 0
(113) WALTER FLETCHER........................................................................
DIRECTORS AT LARGE
1.0
.......................0.0
X           0 0 0
(114) WAYNE A BURWASH DVM........................................................................
Director EMERITUS
3.0
.......................0.0
X           0 0 0
(115) LESLIE VAGNEUR LANGE........................................................................
HONORARY VICE PRESIDENT
2.0
.......................0.0
X           0 0 0
(116) DUAYNE DIDERICKSEN........................................................................
DIRECTOR AT LARGE
4.0
.......................0.0
X           0 0 0
(117) SARAH SHOEMAKE DOLES........................................................................
DIRECTOR at large
5.0
.......................0.0
X           0 0 0
(118) Paris Wixon........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(119) CARA HARMON........................................................................
Director
2.0
.......................0.0
X           0 0 0
(120) KRYSTAL PETERSON........................................................................
DIRECTOR
1.5
.......................0.0
X           0 0 0
(121) Douglas Brown........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(122) KELLY K JOHNSRUD........................................................................
DIRECTOR
0.0
.......................0.0
X           0 0 0
(123) STEVEN R HEADLEY........................................................................
DIRECTOR
6.0
.......................0.0
X           0 0 0
(124) W MICHAEL JUNG........................................................................
DIRECTORS AT LARGE
0.0
.......................0.0
X           0 0 0
(125) ROBBIN JUNG........................................................................
DIRECTOR
0.5
.......................0.0
X           0 0 0
(126) CHRIS D RIEDLE........................................................................
DIRECTOR
5.0
.......................0.0
X           0 0 0
(127) CAROL ROSE........................................................................
DIRECTOR AT LARGE
0.0
.......................0.0
X           0 0 0
(128) KURT W HARRIS........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(129) POUL HAUKROG MOLLER........................................................................
DIRECTOR EMERITUS
1.0
.......................0.0
X           0 0 0
(130) STEFANIE BUBENZER........................................................................
DIRECTORS AT LARGE
0.5
.......................0.0
X           0 0 0
(131) JACOB L MAGEE........................................................................
Director
1.0
.......................0.0
X           0 0 0
(132) C DAVID FLOHR........................................................................
DIRECTOR EMERITUS
2.0
.......................0.0
X           0 0 0
(133) RANDY ALDERSON........................................................................
DIRECTOR AT LARGE
2.3
.......................0.0
X           0 0 0
(134) David Whitaker........................................................................
Directors at Large
0.0
.......................0.0
X           0 0 0
(135) KATHY M PATTERSON........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(136) STUART THOMPSON........................................................................
DIRECTOR
0.2
.......................0.0
X           0 0 0
(137) Lance Treptow........................................................................
DIRECTORS AT LARGE
0.0
.......................0.0
X           0 0 0
(138) Suzy Jeane........................................................................
Director AT LARGE
1.0
.......................0.0
X           0 0 0
(139) SUSAN RUMBAUGH-TULLOCK........................................................................
DIRECTOR
5.0
.......................0.0
X           0 0 0
(140) JOSEPH H MCALLISTER........................................................................
DIRECTOR AT LARGE
0.2
.......................0.0
X           0 0 0
(141) Nancy Weaver........................................................................
DIRECTOR
6.0
.......................0.0
X           0 0 0
(142) AURELIO A ESCALONA........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(143) DENISE THOMPSON........................................................................
DIRECTORS AT LARGE
4.5
.......................0.0
X           0 0 0
(144) MARY ELLEN ROBINSON........................................................................
Director
1.0
.......................0.0
X           0 0 0
(145) DAN B THORNTON........................................................................
DIRECTOR
0.2
.......................0.0
X           0 0 0
(146) GEORGIANNA V RENOUARD........................................................................
DIRECTOR AT LAREG
1.0
.......................0.0
X           0 0 0
(147) STAN WEAVER........................................................................
PAST PRESIDENT
1.0
.......................0.0
X           0 0 0
(148) SHARON J FORBES-HANKS........................................................................
DIRECTOR
3.0
.......................0.0
X           0 0 0
(149) CRYSTA L KELLAR........................................................................
DIRECTORS AT LARGE
4.0
.......................0.0
X           0 0 0
(150) RICHARD SHIFFLER........................................................................
Director EMERITUS
0.2
.......................0.0
X           0 0 0
(151) ANDY HELLQVIST........................................................................
DIRECTORS AT LARGE
0.2
.......................0.0
X           0 0 0
(152) RUTH J MCDONALD-GATES........................................................................
DIRECTORS AT LARGE
0.5
.......................0.0
X           0 0 0
(153) SANDRA K ARLEDGE........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(154) DR CAROLE JOUBERT GABOURY........................................................................
DIRECTOR AT LARGE
7.0
.......................0.0
X           0 0 0
(155) SCOTT A MERRITT........................................................................
DIRECTORS AT LARGE
1.0
.......................0.0
X           0 0 0
(156) MARY BESS WOODRUFF........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(157) LARRY G CLIFFORD........................................................................
Director EMERITUS
0.6
.......................0.0
X           0 0 0
(158) LORI S BUCHOLZ........................................................................
Exec.com. member (from 3/23)
2.0
.......................2.0
X   X       0 0 0
(159) BEAU BAIRD........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(160) DIRK JONES........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(161) VINCENT P GENCO........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(162) RYAN A FLEETWOOD........................................................................
Director
0.0
.......................0.0
X           0 0 0
(163) JOSE DE MENDIGUREN........................................................................
DIRECTOR
5.0
.......................0.0
X           0 0 0
(164) SHANE G YOUNG........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(165) JOHANNES ORGELDINGER........................................................................
PAST PRESIDENT
5.0
.......................0.0
X           0 0 0
(166) JAVIER ROSIQUE JR........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(167) TOM CROWLEY........................................................................
DIRECTOR
4.0
.......................0.0
X           0 0 0
(168) Cheryllee Sargent........................................................................
DIRECTOR
0.2
.......................0.0
X           0 0 0
(169) ANTONIO LOBETO TAMES........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(170) TAMMI J ADIX........................................................................
Director
0.0
.......................0.0
X           0 0 0
(171) VALERIE CLARK........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(172) CLAY E MACLEOD........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(173) Starlet Hunt........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(174) FLOYD E WISE........................................................................
past president
0.5
.......................0.0
X           0 0 0
(175) GREG BOOTH........................................................................
DIRECTORS AT LARGE
1.0
.......................0.0
X           0 0 0
(176) Spence Kidney........................................................................
DIRECTORS AT LARGE
0.0
.......................0.0
X           0 0 0
(177) Andrea D Ridgway........................................................................
DIRECTORS AT LARGE
2.0
.......................0.0
X           0 0 0
(178) LUKE CASTLE........................................................................
DIRECTORS AT LARGE
1.0
.......................0.0
X           0 0 0
(179) PAUL LINDSEY JR........................................................................
Directors at Large
0.3
.......................0.0
X           0 0 0
(180) JOHN B KUNKLE........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(181) SHERRI A TEARNEY........................................................................
Director AT LARGE
2.0
.......................0.0
X           0 0 0
(182) Heather Lynn Thrapp Mauck........................................................................
Director AT LARGE
2.0
.......................0.0
X           0 0 0
(183) WILLARD B NORDICK........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(184) John B Hovde........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(185) Rebecca Halvorson........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(186) PAMELA A SCOTT........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(187) Jason smith........................................................................
DIRECTORS AT LARGE
2.0
.......................0.0
X           0 0 0
(188) J LLOYD YOTHER........................................................................
Director EMERITUS
5.0
.......................0.0
X           0 0 0
(189) JILL COOK DVM........................................................................
DIRECTOR
0.3
.......................0.0
X           0 0 0
(190) WAYNE HALVORSON........................................................................
DIRECTORS AT LARGE
8.0
.......................0.0
X           0 0 0
(191) Richard Harris........................................................................
DIRECTORS AT LARGE
2.0
.......................0.0
X           0 0 0
(192) TRACY BROWN........................................................................
DIRECTOR
0.3
.......................0.0
X           0 0 0
(193) MARTY OAK SIMPER........................................................................
DIRECTOR AT LARGE
8.0
.......................0.0
X           0 0 0
(194) MARK DUNHAM........................................................................
Director AT LARGE
4.0
.......................0.0
X           0 0 0
(195) DAWN MARTIN........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(196) MICHELLE TIDWELL........................................................................
DIRECTOR
0.0
.......................0.0
X           0 0 0
(197) Carol L Whittaker........................................................................
Director emeritus
0.5
.......................0.0
X           0 0 0
(198) DAVID S NELSON........................................................................
DIRECTOR EMERITUS
0.5
.......................0.0
X           0 0 0
(199) HARRY A KNIGHT........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(200) Andrea Lopes James........................................................................
DIRECTOR
3.0
.......................0.0
X           0 0 0
(201) DR ROLAND WOHLIN........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(202) Pete a scarmardo........................................................................
DIRECTOR
4.0
.......................0.0
X           0 0 0
(203) RICK YOUNG........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(204) JOHN L TAYLOR........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(205) DAN TREIN........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(206) KATE BAMFORD........................................................................
Director AT LARGE
2.0
.......................0.0
X           0 0 0
(207) STEVE SCHIESTEL........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(208) VICTOR WOLF........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(209) Kendra weis........................................................................
Director
0.1
.......................0.0
X           0 0 0
(210) HAROLDO ARAUJO PESSOA SOBRINHO........................................................................
Director
0.0
.......................0.0
X           0 0 0
(211) ROBIN J C FRID........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(212) Mary E Hannagan........................................................................
DIRECTORS AT LARGE
8.0
.......................0.0
X           0 0 0
(213) Mike J or Beth Perkins........................................................................
Directors at Large
2.0
.......................0.0
X           0 0 0
(214) NICOLE RENAE MEDALEN........................................................................
Directors at Large
1.0
.......................0.0
X           0 0 0
(215) TOM MCBEATH........................................................................
DIRECTOR AT LARGE
2.0
.......................0.0
X           0 0 0
(216) Mike Murphy........................................................................
DIRECTOR AT LARGE
2.0
.......................0.0
X           0 0 0
(217) James m eller III........................................................................
DIRECTOR AT LARGE
0.5
.......................0.0
X           0 0 0
(218) RODNEY LOWE........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(219) KEN A MUMY........................................................................
PAST PRESIDENT
2.0
.......................0.0
X           0 0 0
(220) BRAD WELLENDORF........................................................................
DIRECTOR
0.5
.......................0.0
X           0 0 0
(221) CAROL COOPER........................................................................
Director EMERITUS
3.0
.......................0.0
X           0 0 0
(222) KENNETH ADKINS........................................................................
DIRECTOR EMERITUS
2.0
.......................0.0
X           0 0 0
(223) SUSAN GAIL DUDLEY........................................................................
Director
5.0
.......................0.0
X           0 0 0
(224) W Ross Brigden........................................................................
DIRECTORS AT LARGE
3.0
.......................0.0
X           0 0 0
(225) JIM DUDLEY........................................................................
Director EMERITUS
3.0
.......................0.0
X           0 0 0
(226) Larry Larson........................................................................
Director AT LARGE
5.0
.......................0.0
X           0 0 0
(227) MATT R WITMAN........................................................................
DIRECTOR at large
1.0
.......................0.0
X           0 0 0
(228) ADRIANA GOMEZ BARNOLA........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(229) Edward j McNeLis........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(230) CHRISTA L BALDWIN........................................................................
Director EMERITUS
2.0
.......................0.0
X           0 0 0
(231) BROOKE M WHARTON........................................................................
DIRECTOR
0.2
.......................0.0
X           0 0 0
(232) Melanie burns........................................................................
DIRECTOR
5.0
.......................0.0
X           0 0 0
(233) ALAN R HINDS........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(234) DEBBY BREHM........................................................................
Director EMERITUS
4.0
.......................0.0
X           0 0 0
(235) DEBBI R HOLMES STOCKSTILL........................................................................
DIRECTOR
5.0
.......................0.0
X           0 0 0
(236) CAMERON R MULRONY........................................................................
Directors at Large
1.0
.......................0.0
X           0 0 0
(237) MICAH L HANSEN........................................................................
DIRECTOR
4.0
.......................0.0
X           0 0 0
(238) CHRISTIAN T JAUNTIG........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(239) John D Hammes........................................................................
Directors at Large
1.0
.......................0.0
X           0 0 0
(240) GILLES SEGUIN........................................................................
Director
2.0
.......................0.0
X           0 0 0
(241) CINDY CHILTON-MOORE........................................................................
Director
5.0
.......................0.0
X           0 0 0
(242) Ronald D Smith........................................................................
DIRECTOR AT LARGE
3.0
.......................0.0
X           0 0 0
(243) JOHNNY TROTTER........................................................................
PAST PRESIDENT
1.0
.......................0.0
X           0 0 0
(244) NORMAN K LUBA........................................................................
PAST PRESIDENT
3.0
.......................0.0
X           0 0 0
(245) RICK L BAUGH........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(246) LESLI R GLEN........................................................................
DIRECTOR
0.4
.......................0.0
X           0 0 0
(247) J BENHAM STEWART JR........................................................................
HONORARY VICE PRESIDENT
1.0
.......................0.0
X           0 0 0
(248) DEBORAH L WEISHEIM........................................................................
Director
1.0
.......................0.0
X           0 0 0
(249) GORDON L HARE........................................................................
Director
2.5
.......................0.0
X           0 0 0
(250) JAMES C HEIRD........................................................................
PAST PRESIDENT
0.0
.......................0.0
X           0 0 0
(251) Robert JColeman........................................................................
Directors at Large
2.5
.......................0.0
X           0 0 0
(252) JOSHUA LITTLE........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(253) Pete Kyle........................................................................
Director AT LARGE
4.0
.......................0.0
X           0 0 0
(254) GRETCHEN MATHES........................................................................
Director EMERITUS
0.5
.......................0.0
X           0 0 0
(255) Clark Scoggin........................................................................
DIRECTOR
4.0
.......................0.0
X           0 0 0
(256) JAMES HIGBIE CLEMENT III........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(257) JERI KAY LOCKWOOD........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(258) PAUL E BAILEY........................................................................
Director AT LARGE
1.0
.......................0.0
X           0 0 0
(259) DAVID L NELSON........................................................................
DIRECTORS AT LARGE
2.0
.......................0.0
X           0 0 0
(260) MICHAEL L SWAIN........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(261) Douglas Huls........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(262) TYLER GRAHAM........................................................................
DIRECTOR AT LARGE
5.0
.......................0.0
X           0 0 0
(263) JIMMY E SEAGO........................................................................
Director
1.0
.......................0.0
X           0 0 0
(264) ED MURRAY DVM........................................................................
DIRECTORS AT LARGE
5.0
.......................0.0
X           0 0 0
(265) LAUREN A LOVELACE MURRAY........................................................................
DIRECTORS AT LARGE
5.0
.......................0.0
X           0 0 0
(266) Doreen Swenson........................................................................
Director
3.0
.......................0.0
X           0 0 0
(267) ALEX ROSS........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(268) JACKIE KRSHKA........................................................................
Director AT LARGE
1.0
.......................0.0
X           0 0 0
(269) FRANK G MERRILL........................................................................
PAST PRESIDENT
1.0
.......................0.0
X           0 0 0
(270) JOE DAVID EDDY........................................................................
Director
1.0
.......................0.0
X           0 0 0
(271) Joe David Yates........................................................................
Director
1.0
.......................0.0
X           0 0 0
(272) RICK ADKINS........................................................................
Director EMERITUS
4.0
.......................0.0
X           0 0 0
(273) Ross Roark........................................................................
DIRECTOR AT LARGE
5.0
.......................0.0
X           0 0 0
(274) MARGO LEA BALL........................................................................
DIRECTOR EMERITUS
1.0
.......................0.0
X           0 0 0
(275) CHRIS J JENSEN........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(276) CONNIE ARMSTRONG........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(277) MARY EBNET........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(278) STEVE MEADOWS........................................................................
DIRECTOR AT LARGE
0.5
.......................0.0
X           0 0 0
(279) DONNA JOHNSON........................................................................
HONORARY VICE PRESIDENT
5.0
.......................0.0
X           0 0 0
(280) Julie Schumacher........................................................................
Director
1.5
.......................0.0
X           0 0 0
(281) KRISTEN DAY KRUEGER GONSOIR........................................................................
Director
1.0
.......................0.0
X           0 0 0
(282) WILLIAM R HORTON........................................................................
Director EMERITUS
0.2
.......................0.0
X           0 0 0
(283) Jane Bagley........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(284) ROBIN SEVERINSEN MERRILL........................................................................
HONORARY VICE PRESIDENT
0.1
.......................0.0
X           0 0 0
(285) JUDY ZEITLER........................................................................
Director
0.0
.......................0.0
X           0 0 0
(286) RANDY RATLIFF........................................................................
Director AT LARGE
3.0
.......................0.0
X           0 0 0
(287) HEINZ HUBER........................................................................
DIRECTOR
0.5
.......................0.0
X           0 0 0
(288) LYNN PALM........................................................................
HONORARY VICE PRESIDENT
2.0
.......................0.0
X           0 0 0
(289) Diane Graham........................................................................
DIRECTOR
0.5
.......................0.0
X           0 0 0
(290) BRUCE RICE........................................................................
DIRECTOR
4.0
.......................0.0
X           0 0 0
(291) MARCO STORS........................................................................
Director
7.0
.......................0.0
X           0 0 0
(292) BETH C AUSTIN........................................................................
DIRECTOR
5.0
.......................0.0
X           0 0 0
(293) CAROLINE FRENCH-CAMPBELL........................................................................
Director
4.0
.......................0.0
X           0 0 0
(294) Gary Lynn Olson........................................................................
Director
0.5
.......................0.0
X           0 0 0
(295) WANDA WATERS........................................................................
HONORARY VICE PRESIDENT
3.0
.......................0.0
X           0 0 0
(296) Bobby Simmons........................................................................
Director
3.0
.......................0.0
X           0 0 0
(297) KEN COCHRANE........................................................................
Director Emeritus
2.0
.......................0.0
X           0 0 0
(298) MARKUS MUELLER........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(299) Butch Hammer........................................................................
Director Emeritus
2.0
.......................0.0
X           0 0 0
(300) Christine T Hardcastle........................................................................
DIRECTORS AT LARGE
0.5
.......................0.0
X           0 0 0
(301) DONNA GOODSON CASEY........................................................................
DIRECTOR
4.0
.......................0.0
X           0 0 0
(302) DON BELL........................................................................
Directors at Large
1.0
.......................0.0
X           0 0 0
(303) NANCY CAHILL........................................................................
DIRECTOR EMERITUS
5.0
.......................0.0
X           0 0 0
(304) JASON L TURNER........................................................................
DIRECTOR
6.0
.......................0.0
X           0 0 0
(305) Cal R Brandt........................................................................
DIRECTOR AT LARGE
1.0
.......................0.0
X           0 0 0
(306) GALE LITTLE........................................................................
Director EMERITUS
3.0
.......................0.0
X           0 0 0
(307) TONI HAWKINS-SCRIBNER........................................................................
DIRECTOR
6.0
.......................0.0
X           0 0 0
(308) RUTI SHADMOT........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(309) TOM KIRSHENBAUM........................................................................
DIRECTOR
0.2
.......................0.0
X           0 0 0
(310) P G PAWLEY-WILSON........................................................................
Director AT LARGE
2.0
.......................0.0
X           0 0 0
(311) ROBERT MENEELY........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(312) SHANAE NELSON........................................................................
Director
5.0
.......................0.0
X           0 0 0
(313) Margaret Bellville........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(314) STEPHAN GOEB........................................................................
DIRECTOR
2.0
.......................0.0
X           0 0 0
(315) Michelle M Forness........................................................................
Director EMERITUS
5.0
.......................0.0
X           0 0 0
(316) SHELLEY RUTH DONOVAN........................................................................
DIRECTOR
1.0
.......................0.0
X           0 0 0
(317) LAUREL BETH CAPURRO-WACHTEL........................................................................
DIRECTOR AT LARGE
1.5
.......................0.0
X           0 0 0
(318) SCOTT R FLACH........................................................................
DIRECTORS AT LARGE
2.0
.......................0.0
X           0 0 0
(319) JAMES R HOOTMAN........................................................................
Director Emeritus
0.0
.......................0.0
X           0 0 0
(320) ELEANOR M GREEN........................................................................
Director EMERITUS
1.0
.......................0.0
X           0 0 0
(321) BEN L HUDSON........................................................................
Director AT LARGE
4.0
.......................0.0
X           0 0 0
(322) fritz leeman........................................................................
Director EMERITUS
0.0
.......................0.0
X           0 0 0
(323) AL DUNNING........................................................................
Director AT LARGE
1.0
.......................0.0
X           0 0 0
(324) Bob Broadstock........................................................................
Director
4.0
.......................0.0
X           0 0 0
(325) Andrew Barbe........................................................................
CFO & Treasurer (From 6/2023)
40.0
.......................5.0
    X       0 0 0
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 2,471,763 0 238,852
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet19
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
SILICON VERIFIED CONSULTANCY INC,
BLDG 8 UNIT 12 MOLITO LIFE STYLE C
ALABANG MUNTINLUPA,1781 METRO MANILA  
RP
DATA ENTRY SUPPORT 1,372,714
ALLEGIS GROUP HOLDINGS INC dba TEKS,
PO BOX 198568
ATLANTA,GA303848568
I/T SUPPORT 938,007
THE JOCKEY CLUB TECHNOLOGY SERVICES,
821 CORPORATE DR
LEXINGTON,KY40503
I/T SUPPORT 820,217
PIVOTAL SOLUTIONS INC,
PO BOX 52235
NEWARK,NJ071010220
I/T SUPPORT 700,148
MATRIX RESOURCES LLC,
PO BOX 101177
ATLANTA,GA30392
RECRUITING 266,959
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet15
Form 990 (2021)
Form 990 (2021)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c 32,000
d Related organizations1d 31,936
e Government grants (contributions)1e 300,000
f All other contributions, gifts, grants, and similar amounts not included above1f 97,638
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f.......MediumBullet 461,574
 Program Service RevenueAmt Business Code
2a MEMBERSHIP INCOME 813910 8,782,834 8,782,834    
b CHAMPIONSHIP SHOWS 711320 9,979,541 9,979,541    
c REGISTRATION 112920 11,656,740 11,656,740    
d PUBLICATION & ADVERTISING 513120 4,746,670 3,809,413 937,257  
e SBR, BREEDING, GENOTYPING (BREEDING) 112920 9,127,002 9,127,002    
f All other program service revenue. 7,004,500 7,004,500    
g Total. Add lines 2a–2f .....MediumBullet 51,297,287
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 1,352,701     1,352,701
4 Income from investment of tax-exempt bond proceedsMediumBullet 0      
5 Royalties...........MediumBullet 1,706,160     1,706,160
(ii) Personal (i) Real
6a Gross rents     6a
b Less: rental expenses     6b
c Rental income or (loss) 0 0 6c
d Net rental income or (loss).......MediumBullet 0      
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory 2,543 56,496 7a
b Less: cost or other basis and sales expenses   161,091 7b
c Gain or (loss) 2,543 -104,595 7c
d Net gain or (loss).........MediumBullet -102,052     -102,052
8a Gross income from fundraising events (not including $ 32,000of contributions reported on line 1c). See Part IV, line 18 ....
8a 10,745
b Less: direct expenses ... 8b 9,756
c Net income or (loss) from fundraising events..MediumBullet 989   989
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 0
b Less: direct expenses ... 9b 0
c Net income or (loss) from gaming activities..MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances ..
10a 93,458
b Less: cost of goods sold .. 10b 0
c Net income or (loss) from sales of inventory..MediumBullet 93,458 93,458    
Business Code Miscellaneous Revenue
11a MISCELLANEOUS REVENUE 900099 45,568 45,568    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 45,568
12 Total revenue. See instructions.....MediumBullet 54,855,685 50,499,056 937,257 2,957,798
Form 990 (2021)
Form 990 (2021)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 2,315,050  
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 2,829,012  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 637,827 0
4 Benefits paid to or for members ....... 0  
5 Compensation of current officers, directors, trustees, and key employees ........... 1,491,284      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 7,100      
7 Other salaries and wages........ 11,307,108      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 1,124,305      
9 Other employee benefits ....... 1,089,139      
10 Payroll taxes ........... 976,169      
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 73,688      
c Accounting ........... 0      
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 29,548      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 9,535,244      
12 Advertising and promotion .... 1,586,956      
13 Office expenses ....... 2,536,104      
14 Information technology ...... 1,338,735      
15 Royalties .. 0      
16 Occupancy ........... 668,118      
17 Travel ............ 1,011,362      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0      
19 Conferences, conventions, and meetings .... 171,672      
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization .. 1,164,188      
23 Insurance ... 587,912      
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 SHOWS AND EVENTS 1,426,183      
b GENOTYPING 2,589,710      
c MAGAZINE PRODUCTION 1,655,378      
d UBI FED INCOME TAX 10,872      
e All other expenses 1,370,549      
25 Total functional expenses. Add lines 1 through 24e 47,533,213 0 0 0
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 MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2021)
Form 990 (2021)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 2,200 1 1,600
2 Savings and temporary cash investments ......... 10,307,265 2 13,320,225
3 Pledges and grants receivable, net ...... 5,944 3 0
4 Accounts receivable, net ............. 555,971 4 615,928
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 0 7 0
8 Inventories for sale or use ............ 0 8 0
9 Prepaid expenses and deferred charges ...... 164,725 9 119,550
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 27,079,309
b Less: accumulated depreciation 10b 15,643,832 9,987,372 10c 11,435,477
11 Investments—publicly traded securities . 31,197,157 11 36,818,435
12 Investments—other securities. See Part IV, line 11 ..... 2,352,148 12 3,491,638
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 4,731,369 15 8,497,826
16 Total assets. Add lines 1 through 15 (must equal line 33)... 59,304,151 16 74,300,679
Liabilities 17 Accounts payable and accrued expenses ..... 3,380,179 17 2,663,787
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 24,433,562 19 25,819,837
20 Tax-exempt bond liabilities ......... 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21 0
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .. 0 24 0
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 13,463 25 113,066
26 Total liabilities. Add lines 17 through 25.. 27,827,204 26 28,596,690
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 31,476,947 27 45,703,989
28 Net assets with donor restrictions ........... 0 28 0
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 31,476,947 32 45,703,989
33 Total liabilities and net assets/fund balances ........ 59,304,151 33 74,300,679
Form 990 (2021)
Form 990 (2021)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
54,855,685
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
47,533,213
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
7,322,472
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
31,476,947
5
Net unrealized gains (losses) on investments ...............
5
2,877,047
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
4,027,523
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
45,703,989
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2021)
Form 990 (2021)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2022
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2022)
Schedule B (Form 990) (2022) Page 2
Name of organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number
75-0725576
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2022)
Schedule B (Form 990) (2022)
Page 3
Name of organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
Schedule B (Form 990) (2022)
Schedule B (Form 990) (2022)
Page 4
Name of organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2022)
Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

SchCMd Bullet Complete if the organization is described below. SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd BulletGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................SchCMd Bullet
$ 0
3
Volunteer hours for political campaign activities. See instructions ..................................................................
0

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet
$ 0
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................SchCMd Bullet

$ 0
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........SchCMd Bullet

$ 0
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
(1) AQHA Political
Action Committee
PO Box 200
Amarillo,TX79168
20-2231130    
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2021

Schedule C (Form 990) 2021
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e))
 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))
 
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2021


Schedule C (Form 990) 2021
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes|No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
No
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
Yes
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
No
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Sch C Part I-A Line 1 The AQHA Political Action Committee was created to help further the interests of the Association and its members. The principal fundraising activity is held at the annual Convention of the AQHA, attended by AQHA members and staff. AQHA administrative staff provides accounting support for the funds of the PAC. Any and all funds related to the PAC are paid/received by a separate bank account held by the PAC. AQHA did not contribute to the AQHA PAC, or another PAC, during the fiscal year ended September 30, 2023.
Schedule C (Form 990) 2021


Additional Data


Software ID:  
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SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
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 ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
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 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
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  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
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 ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Term endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   197,529 197,529
b Buildings ....   6,390,896 6,163,294 227,602
c Leasehold improvements        
d Equipment ....   3,381,193 3,145,872 235,321
e Other .....   17,109,691 6,334,666 10,775,025
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 11,435,477
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(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.)Small Bullet  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(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.)Small Bullet  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)RELATED PARTY RECEIVABLE 0
(2)PENSION ASSET 8,212,315
(3)ASSOCIATION LIFE INSURANCE 285,511
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 8,497,826
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes 0
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 113,066
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
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 4
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 57,844,215
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 2,877,047
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 141,031
e Add lines 2a through 2d ..................... 2e 3,018,078
3 Subtract line 2e from line 1.................. 3 54,826,137
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 29,548
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 29,548
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 54,855,685
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 47,519,214
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 15,549
e Add lines 2a through 2d.................... 2e 15,549
3 Subtract line 2e from line 1................... 3 47,503,665
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 29,548
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b..................... 4c 29,548
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 47,533,213
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Sch D Part X Line 2 The Association and the Foundation are qualifying organizations under Subsections 501(c)(5) and 501(c)(3), respectively, of the Internal Revenue Code and are exempt from federal and state income taxes under Section 509(a). However, they are subject to federal income tax from any unrelated business activities. The Association and Foundation believe that they do not have any uncertain tax positions that are material to the financial statements.
Sch D Part XI Line 2 d Other adjustments:$141,031. fundraising expense reported in audited financial statements as expense, reclassified to revenue for tax return: $9,756, PAC Revenue included within the audited financial statements revenue, and excluded as a separate filing entity for the tax return $131,276, $-1 rounding.
Sch D Part XII Line 2 d Other adjustments:$15,549. fundraising expense reported in audited financial statements as expense, reclassified to revenue for tax return: $9,756, and PAC expense included within the audited financial statements' revenue, and excluded as a separate filing entity for the tax return $5,795, $-2 rounding.
Schedule D (Form 990) 2021


Additional Data


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SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
East Asia and the Pacific 0 0 Grantmaking Business Plan Funding 24,742
Europe (Including Iceland and Greenland) 0 0 Grantmaking Business Plan Funding 404,936
Europe (Including Iceland and Greenland) 0 0 Program Services Educational Market 187,953
Sub-Saharan Africa 0 0 Grantmaking Business Plan Funding 11,744
Sub-Saharan Africa 0 0 Program Services Educational Market 5,000
Central America and the Caribbean 0 0 Grantmaking Business Plan Funding 13,500
Central America and the Caribbean 0 0 Program Services Educational Market 6,696
Middle East and North Africa 0 0 Grantmaking Business Plan Funding 4,500
Middle East and North Africa 0 0 Program Services Educational Market 2,500
North America 0 0 Grantmaking Business Plan Funding 197,246
North America 0 0 Program Services Educational Market 26,413
East Asia and the Pacific 0 0 Program Services Educational Market 2,500
South America 0 0 Grantmaking Business Plan Funding 13,600
South America 0 0 Program Services Educational Market 2,500
           
           
           
3a Sub-total .... 0 0 903,830
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 0 0 903,830
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2022
Schedule F (Form 990) 2022
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)
(c) Region (d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of noncash
assistance
(h) Description
of noncash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
Europe (Including Iceland and Greenland) EDUCATIONAL 100,000        
North America EDUCATIONAL 96,783        
North America AWARDS/PRIZES 71,176        
Europe (Including Iceland and Greenland) EDUCATIONAL 64,802        
Europe (Including Iceland and Greenland) AWARDS/PRIZES 53,867        
Europe (Including Iceland and Greenland) EDUCATIONAL 24,604        
North America EDUCATIONAL 22,312        
Europe (Including Iceland and Greenland) EDUCATIONAL 20,900        
Europe (Including Iceland and Greenland) EDUCATIONAL 20,900        
Europe (Including Iceland and Greenland) EDUCATIONAL 15,800        
Europe (Including Iceland and Greenland) EDUCATIONAL 15,200        
Europe (Including Iceland and Greenland) EDUCATIONAL 15,007        
Europe (Including Iceland and Greenland) EDUCATIONAL 14,951        
Sub-Saharan Africa EDUCATIONAL 11,744        
Europe (Including Iceland and Greenland) EDUCATIONAL 9,436        
Europe (Including Iceland and Greenland) EDUCATIONAL 9,427        
Europe (Including Iceland and Greenland) EDUCATIONAL 9,285        
East Asia and the Pacific EDUCATIONAL 9,088        
Europe (Including Iceland and Greenland) EDUCATIONAL 9,015        
Europe (Including Iceland and Greenland) EDUCATIONAL 8,539        
Europe (Including Iceland and Greenland) EDUCATIONAL 8,204        
South America EDUCATIONAL 8,159        
North America AWARDS/PRIZES 6,975        
East Asia and the Pacific EDUCATIONAL 6,654        
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
21
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2022
Schedule F (Form 990) 2022Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
noncash
assistance
(g) Description
of noncash
assistance
(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2022
Schedule F (Form 990) 2022
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2022
Schedule F (Form 990) 2022
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
Sch F Part I Line 2 AQHA business plan funding - The American Quarter Horse Association provides funding to its international affiliates based on membership and horse population. This funding is used for the promotion of the quarter horse in the affiliate country and must be accounted for by sending copies of expenditures and examples of promotion. Racing challenge program - an incentive-type program open to all registered American Quarter Horse foals. The racing challenge receives funds from individuals for the enrollment of their horses. Enrollments received are used to supplement purse awards at challenge races and are paid to the enrollers and owners as bonus awards. Race entry fees are received from individuals to enter a challenge race and are added to the purse award. Corporate sponsors contribute funds to the purse awards as well. World Shows - The world's best American Quarter Horses meet each year for the chance to become a world champion and share in cash and awards. From halter to reining and jumping to trail, the youth world show is held in August and the amateur, select and open AQHA world championship show is held each November in Oklahoma City, Oklahoma. The AQHA versatility ranch horse world championships is held in June in Guthrie, Oklahoma. Traditionally AQHA also holds separate level 1 (beginner) championship shows.
Sch F Part I Line 3, and Sch F, Part II, Line 1 American Quarter Horse Association requires the use of queries of our accounting system to identify foreign expenditures in our financial statements revealing the source and geographic origin of those expenditures. Expenditures are based upon the accrual method of accounting.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2022
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SCHEDULE G (Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser)
(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity
(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i)
(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) 2022
Schedule G (Form 990) 2022
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.









VerticalRevenue
(a) Event #1

Golf Tournament
(event type)
(b) Event #2

 
(event type)
(c) Other events

0
(total number)
(d) Total events
(add col. (a) through col. (c))

1

Gross receipts . . . . .

42,745

 

 

42,745

2

Less: Contributions . . . .

32,000

 

 

32,000
3 Gross income (line 1 minus
line 2) . . . . . .

10,745

 

 

10,745



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . . 7,520     7,520
7 Food and beverages . . . 1,159     1,159
8 Entertainment . . . .        
9 Other direct expenses . . . 1,077     1,077
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 9,756
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow 989
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo
(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1

Gross revenue . . . . .

 

 

 

 
VerticalDirectExpenses

2

Cash prizes . . . . .

 

 

 

 

3

Noncash prizes . . . .

 

 

 

 

4

Rent/facility costs . . . .

 

 

 

 

5

Other direct expenses . . .

 

 

 

 


6


Volunteer labor . . . .
%
%
%


7

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

 

8

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
b
If "Yes," explain:
 
Schedule G (Form 990) 2022
Schedule G (Form 990) 2022
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) 2022
Additional Data


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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2022
Open to Public
Inspection
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number
75-0725576
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1) CENTAUR ACQUISITIONS LLC dba HORSESHOE INDY
4300 N MICHICAN RD
SHELBYVILLE,IN46176
80-0833499   615,502       RACING CHALLENGE
(2) ALL AMERICAN RUIDOSO DOWNS LLC dba RUIDOSO DOWNS
26225 US HWY 70
RUIDOSO DOWNS,NM88346
82-2183460   198,774       RACING CHALLENGE
(3) WILL ROGERS DOWNS
20900 SOUTH 4200 RD
CLAREMORE,OK740194295
71-0984267   156,122       RACING CHALLENGE
(4) SAM HOUSTON RACE PARK
7575 N SAM HOUSTON PKWY W
HOUSTON,TX77064
76-0313877   139,248       RACING CHALLENGE
(5) PRAIRIE MEADOWS
PO BOX 100
ALTOONA,IA50009
42-1244913   129,085       RACING CHALLENGE
(6) LOS ALAMTOS RACE COURSE
4961 KATELLA AVE
LOS ALAMITOS,CA90720
95-2758112   111,385       RACING CHALLENGE
(7) HRA LLC
252 HIDDEN ACRES DR
MERLIN,OR97532
88-2353708   93,380       RACING CHALLENGE
(8) PRCA PROPERTIES INC
101 PRO RODEO DR
COLORADO SPRINGS,CO80919
84-0692637   79,080       General support
(9) NATIONAL CATTLEMEN'S BEEF ASSOCIATION
9110 E NICHOLS AVE STE 300
CENTENNIAL,CO80112
84-0738973 501(c)(6) 70,000       General support
(10) EMERALD DOWNS RACING LLC dba EMERALD DOWNS
2300 RON CROCKETT DR
AUBURN,WA98001
47-2966969   67,476       RACING CHALLENGE
(11) POCATELLO DOWNS
330 CUTSHALTS RD
POCATELLO,ID83202
82-0422571   56,609       RACING CHALLENGE
(12) GLOBAL GAMING SLP LLC dba LONE STAR PARK AT GRAND
1000 LONE STAR PARKWAY
GRAND PRAIRIE,TX75050
27-1291213   40,238       RACING CHALLENGE
(13) NATIONAL HIGH SCHOOL RODEO ASSN
12011 TEJON STE 900
DENVER,CO80234
46-6015501   35,224       General support
(14) AMERICAN HORSE COUNCIL
1775 TYSONS BLVD 5TH FL STE 6110
McLEAN,VA22102
52-1760034 501(c)(3) 31,000       General support
(15) RACING ASSOCIATES OF COLORADO LTD dba BALLY'S ARAP
2600 E QUINCY ST
AURORA,CO80016
84-1173828   28,620       RACING CHALLENGE
(16) MISS RODEO AMERICA
101 PRO RODEO DR
COLORADO SPRINGS,CO80919
84-1189654 501(c)(3) 25,403       General support
(17) RETAMA PARK
ONE RETAMA PARKWAY
SELMA,TX78154
52-1859334   25,352       RACING CHALLENGE
(18) TETON RIDGE LLC
227 W MONTROE ST STE 500
CHICAGO,IL60606
87-2237201   25,000       General support
(19) YOUTH WORLD CUP LLC
PO BOX 660
GAINESVILLE,TX76241
92-2124754   25,000       General support
(20) NATIONAL REINING HORSE ASSN
3021 W RENO
OKLAHOMA CITY,OK73107
31-0826605 501(c)(5) 17,144       General support
(21) CANTERBURY PARK ENTERTAINMENT LLC
1100 CANTERBURY RD
SHAKOPEE,MN55379
41-1775532   17,026       RACING CHALLENGE
(22) NAT'L SNAFFLE BIT ASSN
120 MESA ST
WEATHERFORD,TX76086
58-1571998 501(c)(5) 16,629       General support
(23) BOYD RACING LLC dba DELTA DOWNS
2717 DELTA DOWNS DR
VINTON,LA70668
91-2121472   16,603       RACING CHALLENGE
(24) GLOBAL GAMING RP LLC dba REMINGTON PARK
1 REMINGTON DR
OKLAHOMA CITY,OK73111
27-0900699   16,471       RACING CHALLENGE
(25) THE DOWNS AT ALBUQUERQUE
201 CALIFORNIA ST NE
ALBUQUERQUE,NM87108
85-0250716   16,100       RACING CHALLENGE
(26) WYOMING DOWNS
10180 HWY 89N
EVANSTON,WY82930
46-3676408   15,530       RACING CHALLENGE
(27) THE RUN FOR A MILLION INC
28150 N ALMA SCHOOL PKWY STE 103-6
SCOTTSDALE,AZ85262
84-1898946   15,000       General support
(28) CENTAUR HOLDINGS LLC dba CENTAUR ACQUISITIONS LLC
PO BOX 96118
LAS VEGAS,NV89193
45-1272380   13,671       RACING CHALLENGE
(29) CENTRAL STATES FAIR
800 SAN FRANCISCO ST
RAPID CITY,SD57701
46-0238981   13,000       General support
(30) NILE RANCH RODEO
PO BOX 1981
BILLINGS,MT59103
81-0301182 501(c)(5) 12,000       General support
(31) COLORADO STATE FAIR
1001 BEULAH AVE
PUEBLO,CO81004
84-1145530 501(c)(3) 12,000       General support
(32) AMARILLO TRI-STATE EXPOSITION
3301 SE 10TH AVE
AMARILLO,TX79104
75-0832456   12,000       General support
(33) BETTER BARREL RACES LLC
PO BOX 720900
NORMAND,OK73070
03-0498387   10,000       General support
(34) US LIVESTOCK GENETICS EXPORT INC
522 SPRINGDALE ST STE 102
MT HOREB,WI53572
43-1675167 501(c)(5) 9,250       USLGE
(35) BREEDERS CHALLENGE LLC
11828 S FM 372
VALLEY VIEW,TX76272
85-3520844   8,000       General support
(36) LANCE GRAVES dba LG LEGACY PROJECT
PO BOX 325
HARTSHORNE,OK74547
84-2647966   8,000       General support
(37) CROOKED RIVER ROUNDUP
3340 NW GUMPERT
PRINEVILLE,OR977540536
93-6031740 501(c)(5) 6,975       General support
(38) EASTERN IDAHO STATE FAIR
97 PARK ST
BLACKFOOT,ID83221
82-6001069 E.ID Fair Dist 6,975       General support
(39) AMERICAN QUARTER HORSE FOUNDATION
PO BOX 200
AMARILLO,TX79168
51-0187823 501(c)(3) 49,000 61,162 FMV books,food,bev. Operations
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
5
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
34
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2022

Schedule I (Form 990) 2022
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1) Business support & development 1 7,500      
(2) YOUTH SCHOLARSHIP 9 9,500 678 fmv buckles, trophies,aw
(3) RACING CHALLENGE NOMINATORS 133 117,157 33,693 fmv buckles, trophies,aw
(4) VRH SHOW 226 227,285 46,056 fmv buckles, trophies,aw
(5) YOUTH WORLD SHOW 161 76,200 88,759 fmv buckles, trophies,aw
(6) World show 619 1,356,410 644,461 fmv buckles,trophies,awa
(7) level 1 east 225 58,925 58,703 fmv buckles, trophies,aw
(8) level 1 west     62,660    
(9) regional championships     34,346 fmv buckles,trophies, aw
(10) ranch heritage program 20 6,661 19 fmv trophy, awards
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I Part I, Line 2 Racing council grants - A program where requests for grants are submitted by our state affiliates for racing promotion initiative purposes. Grants are reviewed and approved by AAHA's racing council and executive committee. Racing challenge program - An incentive-type program open to all registered American Quarter Horse foals. The racing challenge receives funds from individuals for the enrollment of their horses. Enrollments received are used to supplement purse awards at challenge races and are paid to the enrollers and owners as bonus awards. Race entry fees are received from individuals to enter a challenge race and are added to the purse award. Corporate sponsors contribute funds to the purse awards as well. World Shows - The world's best American Quarter Horses meet each year for the change to become a world champion and share in cash and award. From halter to reining and jumping to trail, the Youth World Show is held in August and the Amateur, select and open AQHA World Championship Show is held each November in Oklahoma City, Oklahoma. The AQHA Versatility Ranch Horse World Championships is held in June in Guthrie, Oklahoma. Traditionally AQHA also holds separate level 1 (beginner) championship shows. AQHA approved 2,204 regional shows during the year. .
Schedule I, Part III, Lines 1-5, Column (b) The number of recipients is based on the number of award recipients.
Schedule I (Form 990) 2022



Additional Data


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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
 
b
Any related organization? .......................
5b
 
 
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
 
b
Any related organization? ......................
6b
 
 
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2022

Schedule J (Form 990) 2022
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1JUSTIN BILLINGS
Chief Show Officer
(i)

(ii)
161,654
-------------
 
 
-------------
 
127
-------------
 
9,849
-------------
 
8,037
-------------
 
179,667
-------------
 
 
-------------
 
2Karl Stressman
CHIEF Executive OFFICER
(i)

(ii)
235,933
-------------
 
 
-------------
 
3,043
-------------
 
13,846
-------------
 
7,793
-------------
 
260,615
-------------
 
 
-------------
 
3Robert Pierce
Chief General Counsel
(i)

(ii)
300,508
-------------
 
62,500
-------------
 
1,191
-------------
 
16,071
-------------
 
19,780
-------------
 
400,050
-------------
 
 
-------------
 
4Patricia Tiberg
Marketing/Business Development
(i)

(ii)
175,128
-------------
 
33,000
-------------
 
992
-------------
 
12,675
-------------
 
9,757
-------------
 
231,552
-------------
 
 
-------------
 
5David Steinman
CHIEF INFORMATION/TECH.
(i)

(ii)
182,717
-------------
 
 
-------------
 
220
-------------
 
10,963
-------------
 
6,668
-------------
 
200,568
-------------
 
 
-------------
 
6Paula Newman
COO (to 07/05/2022)
(i)

(ii)
119,158
-------------
 
25,000
-------------
 
6,083
-------------
 
9,218
-------------
 
7,727
-------------
 
167,186
-------------
 
 
-------------
 
7Deborah Parker
Dir. Human Res. (to 8/2022)
(i)

(ii)
88,852
-------------
 
 
-------------
 
106,678
-------------
 
6,184
-------------
 
12,426
-------------
 
214,140
-------------
 
 
-------------
 
8Aaron Bovos
CFO, COO & TreaS.(to 8/2022)
(i)

(ii)
192,135
-------------
 
 
-------------
 
20,456
-------------
 
12,792
-------------
 
5,891
-------------
 
231,274
-------------
 
 
-------------
 
Schedule J (Form 990) 2022

Schedule J (Form 990) 2022
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, line 4a DEBORAH PARKER, DIRECTOR OF HUMAN RESOURCES UNTIL 8/2022, RECEIVED A SEVERANCE PAYMENT OF $100,000 DURING THE 2022 CALENDAR YEAR.
Schedule J (Form 990) 2022

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ.
MediumBulletGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ...............Small Bullet $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
(1) sydney sargent relative of board member 4,500 scholarship equine -higher education
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) 2021
Schedule L (Form 990) 2021
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) CHELE MCGAULY DIRECTOR of organization 5,000 Youth World Show judge   No
(2) JOHN BACHELOR DIRECTOR of organization 12,942 Advertising in magazine   No
(3) DR MICHAEL MARTIN DIRECTOR EMERITUS of organization 7,600 World Show drug tes   No
(4) Nancy Weaver DIRECTOR of organization 1,000 Advertising   No
(5) John Pipkin DIRECTOR of organization 12,000 Judge monitor at shows   No
(6) JEFFREY ELDON PAIT DIRECTOR of organization 5,600 Judged the Youth World Show   No
(7) TOM R LENZ DVM HONORARY VICE PRESIDENT of organization 2,500 Neck Testing at the World Show   No
(8) BEN L HUDSON DIRECTOR EMERITUS of organization 9,000 Ran AQHA ads in TRACK Magazine   No
(9) GILLES SEGUIN DIRECTOR of organization 50,000 AQHA Business Plan Funding   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) 2021


Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990)

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 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Return Reference Explanation
Form 990 Part I Line 1 In the World AQHA members share a passion for the American quarter horse and the vast lifestyle created by the world's most popular horse. Whether you are a seasoned horse show veteran, a fan of the race track, a backyard horse enthusiast or simply someone dreaming of someday owning a horse, an AQHA membership will provide countless benefits and a means in which a connection can be made between members with similar passions. Located in Amarillo, Texas, AQHA has registered more than 6 million American Quarter horses and serves more than 229,100 members worldwide. AQHA functions as the official record keeping and governing body of the American Quarter Horse industry. AQHA records all American Quarter Horse ownership, processes approved show and race results, catalogs performance and produce data on all American Quarter Horses, maintains Association Funds and publications.
Form 990 Part III Line 1 Develop diverse educational programs, materials and curriculum that will position AQHA as the leading resource organization in the equine industry. To generate growth of AQHA membership via the marketing, promotion, advertising and publicity of the American Quarter Horse; to ensure the American Quarter Horse is treated humanely, with dignity, respect and compassion at all times.
Form 990 Part VI Line 2 ELEANOR M GREEN, DIRECTOR emeritus, and Dr. Jim Heird, past president, family and business relationship. RICK L BAUGH, DIRECTOR, and Johnny Trotter, past president, business relationship. BENNIE T SARGENT, DIRECTOR at large, and Cheryllee Sargent, DIRECTOR, Family relationship. Robin Merrill, honorary vice president, and FRANK G MERRILL, past president, Family relationship. Shawn Magee, DIRECTOR at large, and JACOB L MAGEE, DIRECTOR, Family relationship. Susan Dudley, Director, and JIM DUDLEY, Director emeritus, Family relationship. Kenneth Banks, Executive COMMITTEE PRESIDENT, and LAINA P BANKS, DIRECTOR at large, Family relationship. R. A. (Rob) Brown. Jr, Past AQHA President, and ROB A BROWN, DIRECTOR, Family relationship. Dr Charles Graham, DIRECTOR at large, and TYLER GRAHAM, DIRECTOR at large, Family relationship.
Form 990 Part VI Line 6 The American Quarter Horse Association is a nonprofit corporation that is composed of approximately 229,100 members worldwide. The members in attendance each have a vote at the annual membership meetings. These members are divided into geographical areas representing states, provinces, countries, or regions. These members are represented on the board of directors. The total number of elected directors is 298. The number of directors representing an area is determined by the number of registered American Quarter Horses in their Geographic region. The members form each region elect the directors from their region. The members approve all decisions of the board of directors and executive committee at the annual meeting. See section II and III of the by-laws.
Form 990 Part VI Line 7A The board of directors is composed of elected directors, past presidents, directors emeriti, directors-at-large, honorary vice presidents, and appointed international directors. All of these have voting rights on the board of directors provided they adhere to the policies to maintain their voting rights. The board of directors meets annually at the annual membership meeting. The board of directors elects the executive committee, which has all rights of the board of directors except the power to change by-laws and any rules pertaining to the registration of horses. The executive committee is a five-member committee consisting of the presidents, first vice-president, second vice president, and two members, See section IV and V of the by-laws.
Form 990 part vi line 7b THE DECISIONS OF THE EXECUTIVE COMMITTEE ARE APPROVED BY THE BOARD OF DIRECTORS. THE ACTIONS OF THE BOARD OF DIRECTORS ARE APPROVED BY THE MEMBERS AT THE ANNUAL MEMBERSHIP MEETING.
Form 990 Part VI Line 11B The 990 is completed with the assistance of the accounting department in conjunction with the treasurer. The 990 is then reviewed by the treasurer and the executive vice president. The board of directors through the executive committee also reviews the return. After filing, the 990 is available to anyone upon request.
Form 990 Part VI Line 12 b ALL BOARD MEMBERS, OFFICERS, KEY EMPLOYEES, AND HIGHLY COMPENSATED INDIVIDUALS ARE REQUIRED TO FILL OUT THE CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. ALL OF THESE RESPONSES ARE REVIEWED TO DETERMINE WHERE CONFLICTS MAY EXIST. IF A CONFLICT ARISES, THE BOARD MEMBER WITH SUCH CONFLICT WILL NOT BE ALLOWED TO VOTE ON THE TRANSACTION INVOLVED.
Form 990 Part VI Line VI line 15 a & b The executive committee approves compensation for the executive vice president, treasurer, and key employees. Market studies are completed to ensure compensation is in alignment with comparable roles in similarly situated organizations. The executive committee has received independent reviews of the executive vice president's compensation in the past, but it is not done on an annual basis. The documentation of their decisions is reflected in the minutes of the executive committee meetings. The compensation process was last done in 2019.
Form 990 Part VI Line 19 The organization's governing documents are printed in the annual official handbook that is available upon request to all members and is posted on the AQHA website. The information can also be downloaded through the AQHA app. The conflict of interest policy is available to the public upon request. The consolidated audited financial statements are presented to the members at the annual meeting and then posted on the AQHA website.
Form 990 part X column a, line 1,2, 11, 12, and 15 COLUMN (A) BEGINNING YEAR BALANCE: LINE 1, cash, WAS ADJUSTED TO RECLASSIFY interest-bearing bank accounts to line 2, savings and temporary cash investments. line 11, investments - publicly traded securities was ADJUSTED TO REPORT public securities from line 12, investments - other securities. Additionally, line 15 was updated to reclassify a life insurance asset and 401k forfeiture asset to other assets, line 15.
Form 990 Part XI, line 9 Other change in net assets: $4,027,523 Pension liability adjustment.
Form 990 Part XII Line 2C THERE HAS BEEN NO CHANGE IN THE SELECTION process OF A FINANCIAL STATEMENT AUDITOR OR IN THE REVIEW process OF THE FINANCIAL STATEMENT AUDIT, FROM PRIOR YEARS. the organization selected a new, independent auditor for the fiscal year ending september 30, 2023.
FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT SERVICE TOTAL FEES:788293
FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEE TOTAL FEES:8690598
FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL PROCESSING FEES TOTAL FEES:56353
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


Additional Data


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SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
AMERICAN QUARTER HORSE ASSOCIATION
 
Employer identification number

75-0725576
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)American Quarter Horse Foundation
PO Box 200

Amarillo,TX79168
51-0187823
See Part VII TX 501(c)(3) 12B, II AQHA
 
Yes
 












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
Yes
 
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) American Quarter Horse Foundation

B 110,178 Cash & Noncash
(2) American Quarter Horse Foundation

C 31,936 Cash
(3) American Quarter Horse Foundation

e 113,066 YE Balance
(4) American Quarter Horse Foundation

l 204,435 In-kind value


Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R, Part II, Line 1, Column B American Quarter Horse Foundation Primary Activity : Support of educational projects of interest to devotees of the quarter horse.
Schedule R (Form 990) 2021

Additional Data


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