MISSISSIPPI QUARTER HORSE ASSOCIATION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
MISSISSIPPI QUARTER HORSE ASSOCIATION (EIN 64-0639206)
Tax period
2018-11-01 to 2019-10-31
Filed
2020-06-22
IRS object ID
202001749349301025
Schema version
2018v3.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2020-06-22T13:07:00-05:00ReturnTs
Tax Period End2019-10-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN640853516PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JUDSON L VANCE & CO PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2546AddressLine1Txt
CityTUPELOCityNm
State AbbreviationMSStateAbbreviationCd
ZIP388032546ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-11-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN640639206EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MISSISSIPPI QUARTERHORSE ASSOCIATIOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMISSBusinessNameControlTxt
Phone6016925128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12653 CLYDE B ROADAddressLine1Txt
CityWALNUT GROVECityNm
State AbbreviationMSStateAbbreviationCd
ZIP39189ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGAY MCCANNPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone6016925128PhoneNum
Signature2020-06-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUDSON L VANCE CPAPreparerPersonNm
PTINP01225838PTIN
Phone6628410650PhoneNum
Preparation2020-06-08PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address69.167.192.225IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-06-22IPDt
IP Tm13:07:00IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id2A5A4B92D08AE705D65EA0AFD646983D50DD8F9DAtSubmissionCreationDeviceId
At Submission Filing Device Id2A5A4B92D08AE705D65EA0AFD646983D50DD8F9DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-11-06 18:47:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGAY MCCANNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12653 CLYDE B ROADAddressLine1Txt
CityWALNUT GROVECityNm
State AbbreviationMSStateAbbreviationCd
ZIP39189ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$389,173GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1961FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionADVANCEMENT OF COMMUNITY INVOLVEMENT AND MEMBER ACHIEVEMENT IN QUARTER HORSE AFFILIATION.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers150TotalVolunteersCnt
Total Gross UBI$14,004TotalGrossUBIAmt
PY Contributions Grants$8,958PYContributionsGrantsAmt
CY Contributions Grants$18,345CYContributionsGrantsAmt
PY Program Service Revenue$383,510PYProgramServiceRevenueAmt
CY Program Service Revenue$361,657CYProgramServiceRevenueAmt
PY Investment Income$2,215PYInvestmentIncomeAmt
CY Investment Income$370CYInvestmentIncomeAmt
CY Other Revenue$2,314CYOtherRevenueAmt
PY Total Revenue$394,683PYTotalRevenueAmt
CY Total Revenue$382,686CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$444,364PYOtherExpensesAmt
CY Other Expenses$354,962CYOtherExpensesAmt
PY Total Expenses$444,364PYTotalExpensesAmt
CY Total Expenses$354,962CYTotalExpensesAmt
PY Revenues Less Expenses-$49,681PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$27,724CYRevenuesLessExpensesAmt
Total Assets BOY$230,349TotalAssetsBOYAmt
Total Assets EOY$258,073TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$230,349NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$258,073NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionADVANCEMENT OF COMMUNITY INVOLVEMENT AND MEMBER ACHIEVEMENT IN QUARTER HORSE AFFILIATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescQUARTER HORSE SHOWS PROVIDE COMPETITIVE EVENTS FOR MEMBERS AND OTHER PARTICIPANTS FROM THROUGHOUT THE SOUTHEASTERN UNITED STATES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescANNUAL BANQUET PROVIDES AN OPPORTUNITY FOR MEMBERS TO MEET EACH OTHER AND RECOGNIZE INDIVIDUALS WITH SPECIFIC AWARDS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescLIMITED SCHOLARSHIPS ARE PROVIDED TO HELP DEFRAY EDUCATIONAL EXPENSES OF DESERVING STUDENTS.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGAY MCCANNPersonNm
Phone6016925128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12653 CLYDE B ROADAddressLine1Txt
CityWALNUT GROVECityNm
State AbbreviationMSStateAbbreviationCd
ZIP39189ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BROOKS DERRYBERRY
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
HERMAN ALFORD
2ND VP1.00Yes (X)Yes (X)$0$0$0
SANDY MCBEATH
1S VP1.00Yes (X)$0$0$0
SUZY MCBEATH
DIRECTOR1.00Yes (X)$0$0$0
BROOKE WARE
DIRECTOR1.00Yes (X)$0$0$0
CINDY JOHNSON
DIRECTOR1.00Yes (X)$0$0$0
CHRISTY CARWILE
DIRECTOR1.00Yes (X)$0$0$0
ANNA MCRANEY
DIRECTOR1.00Yes (X)$0$0$0
CARMEN DAVIS
ALTERNATE1.00Yes (X)$0$0$0
TARYN MORGAN
DIRECTOR1.00Yes (X)$0$0$0
ASHLEY BENNETT
DIRECTOR1.00Yes (X)$0$0$0
CATHY COOKE
DIRECTOR1.00Yes (X)$0$0$0
VICKI KINSEY
DIRECTOR1.00Yes (X)$0$0$0
TOM MCBEATH
AQHA DIRECTO1.00Yes (X)$0$0$0
CLARK SCOGGINS
AQHA DIRECTO1.00Yes (X)$0$0$0
MARY BESS WOODRUFF
AQHA DIRECTO1.00Yes (X)$0$0$0
LAURAL MILLER
DIRECTORYes (X)$0$0$0
APRILLE WATTS
ACTIVE PASTYes (X)$0$0$0
GAY MCCANN
SECRETARYYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$1,530MembershipDuesAmt
All Other Contributions$16,815AllOtherContributionsAmt
Total Contributions$18,345TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtBusinessBusinessCdUnrelated Business RevenueUnrelatedBusinessRevenueAmt
QUARTERHORSE SHOW$297,279$297,279
SPONSORSHIP INCOME$37,652$37,652
VENDOR SPACE INCOME$14,004531190$14,004
SANCTION FEES$9,382$9,382
MQHA BANQUET$3,340$3,340
FieldValueIRS element (for citing)
Total Program Service Revenue$361,657TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$370TotalRevenueColumnAmt
Related Or Exempt Func Income$370RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$8,801FundraisingGrossIncomeAmt
Fundraising Direct Expenses$6,487FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,314TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$382,686TotalRevenueColumnAmt
Related Or Exempt Func Income$348,023RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$14,004UnrelatedBusinessRevenueAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,858TotalAmt
Program Services$1,858ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,023TotalAmt
Program Services$3,023ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,150TotalAmt
Program Services$3,150ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,708TotalAmt
Program Services$4,708ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SHOW EXPENSE$239,208$239,208
JUDGES FEES & TRAVEL$48,269$48,269
AWARDS$30,190$30,190
TRADE SHOW$15,424$15,424

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,132TotalAmt
Program Services$9,132ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$354,962TotalAmt
Program Services$354,962ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$161,905BOYAmt
EOY$189,264EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$68,444BOYAmt
EOY$68,809EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$230,349BOYAmt
EOY$258,073EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$208,938BOYAmt
EOY$229,263EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$21,411BOYAmt
EOY$28,810EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$230,349BOYAmt
EOY$258,073EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$230,349BOYAmt
EOY$258,073EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$27,724ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DLIMITED SCHOLARSHIPS ARE PROVIDED TO HELP DEFRAY EDUCATIONAL EXPENSES OF DESERVING STUDENTS.
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANIZATION HAS DUES PAYING MEMBERS WHO ARE INVOLVED IN THE DEVELOPMENT OF THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 7ATHE ASSOCIATION ELECTS ITS BOARD MEMBERS AND OFFICERS EACH YEAR.
FORM 990, PAGE 6, PART VI, LINE 7BTHE BOARD OF DIRECTORS REVIEWS AND APPROVES ALL MAJOR DECISIONS OF THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 11BTHE COPY OF THE RETURN IS AVAILABLE IF REQUESTED BY THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 12CALL ELECTED DIRECTORS AND OFFICERS REPORT ANY INTEREST THAT MIGHT CONFLICT WITH THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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