SOUTHERN OHIO QUARTER HORSE ASSOCIATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
SOUTHERN OHIO QUARTER HORSE ASSOCIATION INC (EIN 31-0984758)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-07-20
IRS object ID
202002029349300415
Schema version
2019v5.1
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)
Return2020-07-20T12:57:07-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310800053PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLARK SCHAEFER HACKETT & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line114 EAST MAIN STREET SUITE 500AddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45502ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310984758EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHERN OHIO QUARTER HORSE ASSOCIATIONBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone6142058056PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15801 ANDREW JOHN DRIVEAddressLine1Txt
CityNEW ALBANYCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43054ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUDD PAULPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6142058056PhoneNum
Signature2020-07-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN MARCUMPreparerPersonNm
PTINP00746069PTIN
Phone9373992000PhoneNum
Preparation2020-07-07PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.66.8.26IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-07-07IPDt
IP Tm08:57:27IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id85F6FE11D655A556BFA23F3C67703D6FBBEB8B6AAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJUDD PAULPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15801 ANDREW JOHN DRIVEAddressLine1Txt
CityNEW ALBANYCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43054ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$941,332GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SOQHA.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1963FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO PROMOTE IN ALL WAYS THE INTERESTS OF SOUTHERN OHIO QUARTER HORSE OWNERS. TO SUPPORT THE YOUTH IN THIS INDUSTRY. TO INCREASE THE NUMBER OF SOUTHERN OHIO BREEDERS AND OWNERS OF QUARTER HORSES REGISTERED BY THE AQHA. TO HELP ADVANCE OHIO TO THE POSITION OF BEING THE LEADING QUARTER HORSE STATE.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers16TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$4,182CYContributionsGrantsAmt
PY Program Service Revenue$1,038,642PYProgramServiceRevenueAmt
CY Program Service Revenue$932,732CYProgramServiceRevenueAmt
PY Investment Income$31PYInvestmentIncomeAmt
CY Investment Income$28CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$4,390CYOtherRevenueAmt
PY Total Revenue$1,038,673PYTotalRevenueAmt
CY Total Revenue$941,332CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$22,700PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$18,863CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,004,043PYOtherExpensesAmt
CY Other Expenses$919,233CYOtherExpensesAmt
PY Total Expenses$1,026,743PYTotalExpensesAmt
CY Total Expenses$938,096CYTotalExpensesAmt
PY Revenues Less Expenses$11,930PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,236CYRevenuesLessExpensesAmt
Total Assets BOY$329,909TotalAssetsBOYAmt
Total Assets EOY$333,145TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$329,909NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$333,145NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROMOTE IN ALL WAYS THE INTERESTS OF SOUTHERN OHIO QUARTER HORSE OWNERS. TO SUPPORT THE YOUTH IN THIS INDUSTRY. TO INCREASE THE NUMBER OF SOUTHERN OHIO BREEDERS AND OWNERS OF QUARTER HORSES REGISTERED BY THE AQHA. TO HELP ADVANCE OHIO TO THE POSITION OF BEING THE LEADING QUARTER HORSE STATE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$818,895ExpenseAmt
Revenue$932,732RevenueAmt
DescTHE OBJECTIVE OF THE SOUTHERN QUATER HORSE ASSOCIATION IS TO PROMOTE IN ALL WAYS THE INTERESTS OF SOUTHERN OHIO QUARTER HORSE OWNERS, TO INCREASE THE NUMBER OF SOUTHERN OHIO BREEDERS AND OWNERS OF QUARTER HORSES REGISTERED BY THE AMERICAN QUARTER HORSE ASSOCIATION AND TO HELP ADVANCE OHIO TO THE POSITION OF THE LEADING QUARTER HORSE STATE. ALL THE PROCEEDINGS OF THE ASSOCIATION SHALL BE IN HARMONY WITH THE POLICIES AND ACTIVITIES OF THE AMERICAN QUARTER HORSE ASSOCIATION.THE PROMOTION OF SOUTHERN OHIO QUARTER HORSE OWNERS AND THEIR HORSES INCLUDES HORSE SHOW SPONSORED BY THE ASSOCIATION,YEAR END RECOGNITION AND AWARDS, YOUTH SCHOLARSHIPS AND OUR YOUTH CONGRESS TEAM. IN 2019,OUR ORGANIZATION SPONSORED 4 HORSE SHOWS WITH OVER 2,000 HORSES SHOWN.WE AWARDED MORE THAN $250,000 IN AWARDS AND PRIZE MONEY, OVER $21,000 IN SCHOLARSHIPS AND SPENT $11,000 TO SPONSOR OUR YOUTH CONGRESS TEAM, WHICH REPRESENTS SOUTHERN OHIO QUARTER HORSE ASSOCIATION AT THE ALL AMERICAN QUARTER HORSE CONGRESS IN COLUMBUS, OHIO.Desc
Total Program Service Expenses$818,895TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JUDD PAULBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6142058056PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15801 ANDREW JOHN DRIVEAddressLine1Txt
CityNEW ALBANYCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43054ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JUDD PAUL
PRESIDENT3.00Yes (X)Yes (X)$18,863$0$0
JAMIE WATSON
VICE PRESIDENT (UNTIL MAY 2019)1.00Yes (X)Yes (X)$0$0$0
MATT CLAYPOOL
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
LEXY ZIEMACK
SECRETARY1.00Yes (X)Yes (X)$0$0$0
DIANNE CRAFT
TREASURER1.00Yes (X)Yes (X)$0$0$0
CHRIS CRAFT
DIRECTOR1.00Yes (X)$0$0$0
CAMI CLAYPOOL
DIRECTOR1.00Yes (X)$0$0$0
JANET WEILER
DIRECTOR1.00Yes (X)$0$0$0
RON KENDLE
DIRECTOR1.00Yes (X)$0$0$0
SHERRI KILE
DIRECTOR1.00Yes (X)$0$0$0
LYNNE PUTHOFF
DIRECTOR1.00Yes (X)$0$0$0
GREG TORDOFF
DIRECTOR1.00Yes (X)$0$0$0
TAMMY WALFORD
DIRECTOR1.00Yes (X)$0$0$0
RALPH CRAFT
HONOR DIRECTOR1.00Yes (X)$0$0$0
DALLAS DANIELS
HONOR DIRECTOR1.00Yes (X)$0$0$0
ELAINE DOSSER
HONOR DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$18,863TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$4,182MembershipDuesAmt
Total Contributions$4,182TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HORSE SHOW INCOME900099$788,122$788,122
SPONSORSHIP INCOME900099$144,610$144,610
FieldValueIRS element (for citing)
Total Program Service Revenue$932,732TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$28TotalRevenueColumnAmt
Exclusion$28ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$4,390FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,390TotalRevenueColumnAmt
Exclusion$4,390ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$941,332TotalRevenueColumnAmt
Related Or Exempt Func Income$932,732RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$4,418ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$18,863TotalAmt
Program Services$18,863ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,225TotalAmt
Management And General$4,225ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,675TotalAmt
Management And General$3,675ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$42,636TotalAmt
Management And General$42,636ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$54,921TotalAmt
Management And General$54,921ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$500TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,167TotalAmt
Management And General$1,167ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SHOW SUPPLIES AND EXPEN$346,986$346,986
AWARDS$225,239$225,239
FACILITY RENT$108,360$108,360
SCHOLARSHIP$41,500$41,500

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$90,024TotalAmt
Program Services$77,947ProgramServicesAmt
Management And General$12,077ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$938,096TotalAmt
Program Services$818,895ProgramServicesAmt
Management And General$118,701ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$181,932BOYAmt
EOY$194,479EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$146,229BOYAmt
EOY$137,418EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,000LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,752LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,748BOYAmt
EOY$1,248EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$329,909BOYAmt
EOY$333,145EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$329,909BOYAmt
EOY$333,145EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$329,909BOYAmt
EOY$333,145EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$329,909BOYAmt
EOY$333,145EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,236ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,000OtherCostOrOtherBasisAmt
Depreciation$2,752DepreciationAmt
Book Value$1,248BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,248TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PART VI, SECTION C, LINE 19THE INFORMATION IS PROVIDED UPON REQUEST. NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.