THE TENNESSEE WALKING HORSE NATIONAL FOUNDATION INC: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: THE TENNESSEE WALKING HORSE NATIONAL FOUNDATION INC (EIN 58-1463835)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-05-11
IRS object ID: 202341319349104204
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Accounting Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-11T15:34:24-04:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	620808829	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WINNETT ASSOCIATES PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 745	AddressLine1Txt
City	SHELBYVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	371620745	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	581463835	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TENNESSEE WALKING HORSE	BusinessNameLine1Txt
Business Name Line2	NATIONAL FOUNDATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	TENN	BusinessNameControlTxt
Phone	9316845915	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 1010	AddressLine1Txt
City	SHELBYVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37162	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID CROWELL	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Signature	2023-05-03	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DAVID	PersonFirstNm
Person Last	CROWELL	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN A LILE	PreparerPersonNm
PTIN	P01069204	PTIN
Phone	9316847142	PhoneNum
Preparation	2023-05-09	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$59,873	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$14,000	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$250	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$250	InterestOnSavNetInvstIncmAmt
Total Rev And Expnss	$14,250	TotalRevAndExpnssAmt
Total Net Invst Incm	$250	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$485	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$485	AccountingFeesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$485	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$485	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$54,502	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$54,502	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$54,987	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$485	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$54,502	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$40,737	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	-$2	CashBOYAmt
Cash EOY	-$2	CashEOYAmt
Cash EOYFMV	-$2	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$100,612	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$59,875	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$59,875	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$100,610	TotalAssetsBOYAmt
Total Assets EOY	$59,873	TotalAssetsEOYAmt
Total Assets EOYFMV	$59,873	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$100,610	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$59,873	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$100,610	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$59,873	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$100,610	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$59,873	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$100,610	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$40,737	ExcessRevenueOverExpensesAmt
Subtotal	$59,873	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$59,873	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	TN	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	SCOTTY MARR	IndividualWithBooksNm
Phone	9316845915	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1110 EVANS STREET	AddressLine1Txt
City	SHELBYVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37160	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (8 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
SCOTT JOHNSON
PO BOX 1010	SHELBYVILLE	TN	37162	VICE CHAIRMA	000.00	$0	$0	$0
DAVID CROWELL
PO BOX 1010	SHELBYVILLE	TN	37162	CHAIRMAN	000.00	$0	$0	$0
JEFFREY HOWARD
PO BOX 1010	SHELBYVILLE	TN	37162	TREASURER	000.00	$0	$0	$0
WARREN WELLS
PO BOX 1010	SHELBYVILLE	TN	37162	CEO	000.00	$0	$0	$0
LISA TURNER
PO BOX 1010	SHELBYVILLE	TN	37162	DIRECTOR	000.00	$0	$0	$0
TODD BOBO
PO BOX 1010	SHELBYVILLE	TN	37162	DIRECTOR	000.00	$0	$0	$0
JODY LAMBERT
PO BOX 1010	SHELBYVILLE	TN	37162	SECRETARY	000.00	$0	$0	$0
DAVID BROWN
PO BOX 1010	SHELBYVILLE	TN	37162	DIRECTOR	000.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	DISTRIBUTE FUNDS TO INDIVIDUALS OR ORGANIZATIONS PROMOTING THE HISTORY OR THE ADVANCEMENT OF THE TENNESSEE WALKING HORSE BREED OR PROTECTING HORSES THROUGH INSPECTIONS AT TENNESSEE WALKING HORSE SHOWS.	Description1Txt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$94,998	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$100	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$95,098	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$95,098	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,426	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$93,672	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$4,684	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$4,684	MinimumInvestmentReturnAmt
Distributable Before Adj	$4,684	DistributableBeforeAdjAmt
Distributable Before Ded	$4,684	DistributableBeforeDedAmt
Distributable As Adjusted	$4,684	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$54,502	ExpensesAndContributionsAmt
Qualifying Distributions	$54,502	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$4,684	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2	$167,763	ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov	$167,763	TotalExcessDistributionCyovAmt
Qualifying Distributions	$54,502	QualifyingDistributionsAmt
Applied To Current Year	$4,684	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$49,818	RemainingDistriFromCorpusAmt
Total Corpus	$217,581	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$217,581	ExcessDistriCyovToNextYrAmt
Excess From Year2	$167,763	ExcessFromYear2Amt
Excess From Current Year	$49,818	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NA	ContributingManagerNm
Shareholder Manager	NA	ShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	WARREN WELLS CEO	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1010	AddressLine1Txt
City	SHELBYVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37162	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	9316845915	RecipientPhoneNum
Recipient Email Address	WWELLS@TWHNC.COM	RecipientEmailAddressTxt
Form And Info And Materials	LETTER WITH AMOUNT REQUESTED, BY WHOM AND FULL DETAILS OF PLANNED USE OF FUNDS.	FormAndInfoAndMaterialsTxt
Submission Deadlines	NO	SubmissionDeadlinesTxt
Restrictions On Awards	LIMITED TO SUPPORT OF TN WALKING HORSE PROGRAMS.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Business Name Line2RecipientBusinessName/BusinessNameLine2Txt	Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Recipient RelationshipRecipientRelationshipTxt
TN WALKING HORSE BREEDERS' &
EXHIBITORS' ASSOCIATION (TWHBEA)	250 N ELLINGTON PKWY	LEWISBURG	TN	37091	2022 SUMMER SIZZLER SPONSORSHIP	$1,000
UNIVERSITY OF TN
	1502 CUMBERLAND AVE	KNOXVILLE	TN	37996	STATE HORSE SHOW STALL SPONSORSHIP	$3,252	NONE
WALKING HORSE TRAINERS' ASSOCIATION
	1302 N MAIN ST	SHELBYVILLE	TN	37160	MONEY TREE CLASSIC SPONSORSHIP	$250
FOUNDATION FOR THE ADVANCEMENT AND
SUPPORT OF THE TN WALKING SHOW HORSE	PO BOX 259	SHELBYVILLE	TN	37162	LEGAL FUND	$50,000	COMMON BD MEMBE

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$54,502	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$250	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$250	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$250	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	Yes (true)	RelationshipsNonchrtblEOInd

Relationship Schedule Detail RelationshipScheduleDetail (2 entries)

Organization TypeOrganizationTypeDesc	Relationship DescriptionRelationshipDescriptionTxt
SHOW INC
501(C)3	MEMBERS OF THE BOARD OF DIRECTORS
TN WALKING HORSE NATL
501(C)5	MEMBERS OF THE BOARD OF DIRECTORS

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	TAX PREP	CategoryTxt
Amt	$485	Amt
Net Investment Income	$485	NetInvestmentIncomeAmt

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