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Upha Membership Organization INC

Not tax-deductible

Midway, KY501(c)(5)EIN 61-1160197Revenue $639K in FY2024

On file with the IRSuphaonline.comPo Box 3728, 40347-3728 · Midway, KYTax-exempt since Jul 1989

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To better conditions of those engaged in the pursuit of various equine related activities.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
65¢ of each $1 spent went to programs.
Run by 100 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $107K a year · 18% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Worth a look: 65% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 10.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $69K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
103% of total assets
Concern: liabilities are 103% of assets; over 80%.
Pt X · Ln 26
Independent board members
21
of 21 voting members
Looks good: 21 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$639K
+31% vs prior year
Spent
$911K
To programs
65%
Net assets
−$33K
By yearFY2020–FY2024
Revenue
$639K
FY2024▲ +31%
Tap a bar for its year
Revenue by fiscal year
FY2020$536K
FY2021$807K
FY2022$542K
FY2023$487K
FY2024$639K
Expenses
$911K
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$788K
FY2021$217K
FY2022$769K
FY2023$863K
FY2024$911K
Net assets
−$33K
FY2024▼ -112%
Tap a bar for its year
Net assets by fiscal year
FY2020−$14K
FY2021$881K
FY2022$627K
FY2023$267K
FY2024−$33K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1989.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $589K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

24 people listed on the 990.

Part VII, Section A · reportable compensation
Paul Boone
President
$0Pt VII · Sec A
Kristen Carter
First Vice President
$0Pt VII · Sec A
Mark Bodnar
Second Vice President
$0Pt VII · Sec A
Melissa Smith
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Jimmy Robertson
Immediate Past President
$0Pt VII · Sec A
James Taylor
Director at Large
$0Pt VII · Sec A
Cindy Mugnier
Director at Large
$0Pt VII · Sec A
See Upha Membership Organization INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves conditions for people involved in equine activities.

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Provided by the organization

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3 programs · $589K · in their own filed words · FY2024
01

Conference

Upha holds an annual conference at which ideas and industry concerns are discussed and honors are bestowed on outstanding trainers, riders, horses and shows. There are annual awards for horseperson of the year, horses and ponies of the year, and distinguished service awards.

$415Kprogram expense
02

Classics Program

The upha classics originated in 1974 to stimulate interest in young horses and to provide owners and trainers an opportunity to receive substantial prize money. In 1977, the first upha saddlebred classic grand championships were held at the american royal horse show in kansas city, mo.

$174Kprogram expense
03

Equitation Program

The program was formed to stimulate interest in the art of saddleseat equitation by hosting clinics and events.

$618program expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
United Professional Horsemens FoundationFY2024$69K
Total grants receivedfrom 1 funder$69K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$639K
Ln 12
Fees for servicesLn 2g$357K
Gifts and grantsLn 1h$221K
Investment incomeLn 3$61K
Money outPt IX
$911K
Ln 25
Programscol B$589K
Owns and owesPt X
−$33K
net assets · Ln 32
Cash and savingsLn 1–2$821K
Total assetsLn 16$1.0M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
24
listed · VII A
PaidVII A0
Voting boardVI 1a21
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$221K
Fees for servicesLn 2g$357K
Investment incomeLn 3$61K
Gains on assetsLn 7$57K
Total revenueLn 12$639K
Assets in detailPt X, end of year
CashLn 1$765K
SavingsLn 2$56K
Cash and savings togetherLn 1–2$821K
InvestmentsLn 11–13$179K
Land, buildings, equipmentLn 10c$45K
Total assetsLn 16$1.0M
LiabilitiesLn 26$1.1M
Net assetsLn 32−$33K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$839K$821K
InvestmentsLn 11–13$150K$179K
Land, buildings, equipmentLn 10c$45K$45K
Total assetsLn 16$1.0M$1.0M
LiabilitiesLn 26$771K$1.1M
Net assetsLn 32$267K−$33K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$69K
Legal feesLn 11b$3K
Accounting feesLn 11c$3K
Investment management feesLn 11f$3K
Advertising and promotionLn 12$3K
Office expensesLn 13$121K
Information technologyLn 14$4K
OccupancyLn 16$22K
TravelLn 17$14K
Conferences, conventions and meetingsLn 19$487
Depreciation, depletion and amortizationLn 22$5K
InsuranceLn 23$12K
Other expenses (24a–d)Ln 24$633K
All other expensesLn 24e$20K
Total functional expensesLn 25$911K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $639K$911K−$272K−$33K 990 PDF
FY2023 $487K$863K−$376K$267K 990 PDF
FY2022 $542K$769K−$227K$627K 990 PDF
FY2021 $807K$217K$590K$881K 990 PDF
FY2020 $536K$788K−$252K−$14K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $639,290 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $216,565$221,115
I-9 Program service revenuePrior year $263,729$356,831
I-10 Investment incomePrior year $6,980$61,344
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $487,274$639,290
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $862,996$910,968
I-18 Total expensesPrior year $862,996$910,968
I-19 Revenue less expensesPrior year −$375,722−$271,678
Part VI · Governance 21 of 21 board members independent, 2 to look at
VI-1a Voting members of the governing body21
VI-1b Independent voting members21
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $639,290 across 7 lines filed
VIII-1b Membership dues$152,398
VIII-1d Related organizations$68,717
VIII-1h Total contributions, gifts and grants$221,115
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $356,831$356,831
VIII-3 Investment incomeExcluded from tax $4,595$4,595
VIII-7 Net gain or loss on sales of assetsExcluded from tax $56,749$56,749
VIII-12 Total revenueRelated to mission $356,831 · Unrelated business $0 · Excluded from tax $61,344$639,290
Part IX · Statement of functional expenses $910,968 across 14 lines filed
IX-11a Management fees$68,717
IX-11b Legal fees$2,805
IX-11c Accounting fees$3,450
IX-11f Investment management fees$2,868
IX-12 Advertising and promotion$2,875
IX-13 Office expenses$121,117
IX-14 Information technology$3,944
IX-16 Occupancy$21,699
IX-17 Travel$13,646
IX-19 Conferences, conventions and meetings$487
IX-22 Depreciation, depletion and amortization$5,104
IX-23 Insurance$12,067
IX-24 Other expenses (24a–d)$632,579
IX-24e All other expenses$19,610
IX-25 Total functional expenses$910,968
Part X · Balance sheet $1,047,327 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $838,668$764,554
X-2 Savings and temporary cash investments$55,984
X-4 Accounts receivableStart of year $2,450$2,450
X-10c Land, buildings and equipment, netStart of year $45,486$44,949
X-11 Publicly traded securitiesStart of year $150,474$179,390
X-16 Total assetsStart of year $1,037,078$1,047,327
X-17 Accounts payable and accrued expenses$10,259
X-25 Other liabilitiesStart of year $770,530$1,070,007
X-26 Total liabilitiesStart of year $770,530$1,080,266
X-32 Total net assets or fund balancesStart of year $266,548−$32,939
X-33 Total liabilities and net assetsStart of year $1,037,078$1,047,327
Part XI · Reconciliation of net assets −$32,939 net assets at year end
XI-1 Total revenue$639,290
XI-2 Total expenses$910,968
XI-3 Revenue less expenses−$271,678
XI-4 Net assets at start of year$266,548
XI-5 Net unrealized gains (losses) on investments−$27,809
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$32,939

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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