2024-04-29T11:15:18-05:00 2023-09-30 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2022-10-01 510187823 AMERICAN QUARTER HORSE FOUNDATION % ANDREW BARBE AMER 8063764888 PO BOX 200 AMARILLO TX 79168 Andrew Barbe CFO & Treasurer 8063764888 2024-05-15 true Andrew Barbe 999009999 DOREEN B MERZ P00841439 7196301186 2024-04-30 2022 2023-04-26 12:10:37Z Karl Stressman PO BOX 200 AMARILLO TX 79168 19309498 false X WWW.AQHA.COM/FOUNDATION X 1975 TX The Foundation connects horses and people through charitable giving to support programs that preserve our horses legacy and further the well-being of the American Quarter Horse family 9 9 14 216 -249 1644214 5290838 163311 392326 485825 1076371 230927 48563 2524277 6808098 746494 663329 0 0 500432 705630 0 0 147963 1247180 927915 2494106 2296874 30171 4511224 47790954 56783133 320201 240610 47470753 56542523 X The Foundation connects horses and people through charitable giving to support programs that preserve our horse's legacy and further the well-being of the American Quarter Horse and the Quarter Horse family. false false 1014532 447105 Hall of Fame and Museum: To honor those humans and horses that have made a transformational impact upon AQHA and the American Quarter Horse industry. (continued on Sch O) 472569 379191 GRANTS AND EDUCATION: To advance relevant basic and applied research that enhances the well-being of the American Quarter Horse. By fostering innovative equine research and education, we leverage our resources with exceptional scientists to address fundamental issues facing both the AQHA membership and the broader horse industry. 340827 284138 Scholarships: To support future industry leaders in building knowledge and skills through education to accomplish life-long dreams through scholarships. 125 scholarships were paid in the year ending 9/30/23. 1827928 true true false false false false false true false true true true false false false true true true false false false false false false true false false true true true false false false false false false false false true false false false false true false false false true 33 0 14 true false false false false false true true false false false false false false X 9 9 false true false false false true true true true false false true true true true true true true true false AL AK AR CA CO CT DC FL GA HI KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN VA WA WV WI X X ANDREW BARBE 8063764888 PO BOX 200 AMARILLO TX 79168 Karl Stressman Executive Vice President 5.0 40.0 X 0 238976 21639 Aaron Bovos Former CFO/Treas. (To 8/2022) 0.0 0.0 X 0 212591 18683 Christine Sitz COO & Secretary 55.0 0.0 X 151633 0 2562 Kenneth BanksPresfrom 323 1st VP (to 3/2023) 2.0 3.0 X X 0 0 0 Dr Scott Myers President (to 3/2023) 2.0 0.5 X X 0 0 0 James Hunt1st VPfrom 32023 2nd VP (to 3/2023) 2.0 1.0 X X 0 0 0 Jeff Tebow 2nd VP (from 3/2023) 2.0 15.0 X X 0 0 0 Jim Brinkman Board of Trustees Member 2.0 0.2 X 0 0 0 Lori Bucholz Board Member (from 3/2023) 2.0 2.0 X 0 0 0 Robin Merrill Appointed Trustee 1.0 0.0 X 0 0 0 Catherine Nicholas Appointed Trustee 1.0 0.0 X 0 0 0 Larry Bell Appointed Trustee 1.0 0.0 X 0 0 0 Kathy Headley Appointed Trustee 1.0 0.0 X 0 0 0 Andrew Barbe CFO & Treasurer (from 6/2023) 5.0 40.0 X 0 0 0 151633 451567 42884 1 true true false Christine Marie Sitz 620 Tulip Lane ARCADIA OK 73007 Chief Foundation Off 101825 1 161000 110178 56267 4963393 3121082 5290838 MUSEUM ADMISSIONS 712110 77713 77713 AQHA MEMBERSHIP 712110 314613 314613 392326 1147074 1147074 0 750 750 8373 8373 0 8373 8373 12248794 12319497 -70703 -70703 -70703 141275 161000 156364 -15089 -15089 0 0 0 64402 25539 38863 38863 HALL OF FAME REVENUE 712110 15500 15500 MISC OPERATING REVENUE 900099 415 415 UBI INCOME FROM PASS-THROUGH K-1 531390 -249 -249 15666 6808098 447104 -249 1070405 341691 341691 321638 321638 0 0 197998 108899 29700 59399 0 398284 279511 69232 49541 20864 11474 3130 6260 39001 21451 5850 11700 49483 27216 7422 14845 0 0 0 0 0 32037 32037 38999 2550 36449 65142 64670 160 312 51671 19694 31413 564 49184 28457 15385 5342 0 244555 229669 14886 28262 8952 19310 0 0 0 0 315293 280476 34817 0 IN-KIND EXPENSE 61162 61162 EXHIBIT EXPENSE 12741 12741 MISCELLANEOUS EXPENSE 28870 7677 21192 2296874 1827928 320983 147963 X 273540 885805 0 0 771206 15390 13463 0 0 0 0 0 0 0 0 16244 45508 43231 11211548 6748286 4748142 4463262 35581953 38905172 4261988 10272429 0 0 0 0 2095154 2181600 47790954 56783133 223632 75580 94069 165030 2500 0 0 0 0 0 0 0 0 0 0 0 0 0 320201 240610 X 17682940 21247894 29787813 35294629 47470753 56542523 47790954 56783133 4511224 4560546 X X false true X true false X X X 1 AMERICAN QUARTER HORSE ASSOCIATION 750725576 10 true 663329 0 1 663329 0 0.00000 true true true true true false false false false false false false false false false false false true false Schedule A, Part I, Line 12 (g), Column (v) and (vi) Goods and services provided for the benefit of the supported organization: the Foundation maintains and operates the american quarter horse museum and hall of fame to honor those humans and horses that have made a transformational impact upon aqha and the american quarter horse industry. The foundation also provides scholarships and grants to advance basic and applied research for the betterment of the American quarter horse and the broader horse industry. the amount of monetary support reported in column (v) is the summation of the grants and scholarships expense, as reported on the Form 990, part ix, line 1 and 2. The dollar amount of other support has not been estimated. SCHedule A PART IV, SECTION A, LINE 2 THE ASSOCIATION'S IRS DETERMINATION LETTER ONLY STATES THE STATUS AS 501(C)(5). SCHedule A PART IV, SECTION A, LINE 3B THE FOUNDATION REQUESTED THAT THE AMERICAN QUARTER HORSE ASSOCIATION (AQHA) CALCULATE THE PUBLIC SUPPORT SCHEDULE FOR ORGANIZATIONS DESCRIBED IN 509(A)(2) TO VERIFY THAT IT SATISFIED THE PUBLIC SUPPORT TESTS. THIS CALCULATION WILL BE DONE ON A YEARLY BASIS TO CONFIRM THAT AQHA CONTINUES TO MEET THE REQUIRED TESTS OF A PUBLICLY SUPPORTED ORGANIZATION UNDER 509(A)(2). SCHedule A PART IV, SECTION A, LINE 3C THE FOUNDATION'S GIFT ACCEPTANCE POLICY ACCEPTS CONTRIBUTIONS FOR PROGRAMS AND PROJECTS IMPLEMENTED BY AQHA THAT HAVE CHARITABLE INTENT AND A FOCUS ON EDUCATION. AQHA PROGRAM MANAGERS ARE REQUIRED TO COMPLETE A PROGRAM QUALIFICATION QUESTIONNAIRE THAT OUTLINES THE PURPOSE, TIMING, AND GOALS OF THE PROPOSED PROGRAM. FOUNDATION STAFF, IN CONJUCTION WITH FINANCE AND THE FOUNDATION COUNCIL, EVALUATES THE PROPOSED PROGRAM FOR COMPLIANCE AND FEASIBILITY. IF THE PROGRAM IS APPROVED BY THE BOARD OF TRUSTEES AS HAVING MET CHARITABLE REQUIREMENTS, THE PROGRAM IS IMPLEMENTED. PROGRAM MANAGERS PROVIDE AN ACCOUNTING FOR PROJECTS WITH PROPER SUPPORTING DOCUMENTATION PRIOR TO DISBURSEMENT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2068534 X X X false 36028739 6301786 5527927 1140658 46717794 34451179 9027315 -7302221 147534 36028739 30099044 757574 4954839 1360278 34451179 28775319 376107 2124851 1177233 30099044 29199129 165136 692013 1280959 28775319 0.27760 0.63350 0.08890 false false 223243 223243 10593906 6375934 4217972 390607 372352 18255 3792 3792 4463262 LIFE INSURANCE POLICY 207666 F VENTURE CAPITAL PARTNERSHIPS 10064763 F 10272429 0 0 X 11722945 4560546 204435 181903 4946884 6776061 32037 32037 6808098 2651175 204435 181903 386338 2264837 32037 32037 2296874 SCH D PART III, LINE 4: HALL OF FAME INDUCTEE ARTIFACTS ARE ENCASED IN A TIMELINE FORMAT IN THE ORDER OF THEIR INDUCTION DATE. SCH D PART V, LINE 4: SCHOLARSHIP, EQUINE RESEARCH, EQUINE-ASSISTED ACTIVITIES AND THERAPIES GRANTS, HALL OF FAME AND MUSEUM, FOUNDATION OPERATIONS. SCH D PART X, LINE 2: The Foundation is a qualifying organization under Subsection 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes under Section 509(a). However, the Foundation is subject to federal income tax from any unrelated business activities. The Foundation believes that it does not have any uncertain tax positions that are material to the financial statements. SCH D PART XI, LINE 2D COST OF GOODS SOLD: $25,539 Fundraising expense: $156,364 Total: $181,903 SCH D PART XII, LINE 2D COST OF GOODS SOLD: $25,539 Fundraising expense: $156,364 Total: $181,903 HOF Celebration 176175 141000 35175 3593 32732 16002 9935 Art Show and Sa 126100 20000 106100 2578 3005 88519 0 302275 161000 141275 3593 35310 19007 98454 156364 -15089 true Iowa State University 1138 Pearson Hall 505 Morrill Rd Ames IA 500112103 426004224 IA STATE 56250 Equine Research Montana State University 328 Montana Hall Bozeman MT 597172470 816010045 MT STATE 56199 Equine Research Tarleton State University PO Box T-0070 Stephenville TX 76402 756001870 Texas State 37310 Equine Research University of Florida 207 Grinter Hall PO Box 115500 Gainesville FL 326115500 596002052 FL STATE 30626 Equine Research University of Pennsylvania 3451 Walnut Street Philadelphia PA 19104 231352685 501(C)(3) 17148 Equine Research Cornell University 373 Pine Tree Road Ithaca NY 148502820 150532082 501(C)(3) 14996 Equine Research Louisiana State University 202 Himes Hall Baton Rouge LA 70803 726000848 501(C)(3) 14957 Equine Research MTRA - Marion Therapeutic Ridi PO Box 6832 Ocala FL 34478 592822032 501(C)(3) 6991 Equine Assisted Services Healing Strides of VA PO Box 456 Boones Mill VA 240650456 541594325 501(C)(3) 5500 Equine Assisted Services Forward Stride 23839 SW Daniel Rd Beaverton OR 970785400 320082786 501(C)(3) 5150 Equine Assisted Services SOUL FRIENDS INC 300 Church Street Suite 105 Wallingford CT 06492 431986520 501(C)(3) 5095 Equine Assisted Services American Quarter Horse Association PO Box 200 Amarillo TX 79168 750725576 501(C)(5) 31936 Program Reimbursement Grants 11 1 Professional Horseman's Crisis Fund 5 37500 Scholarships 125 284138 SCH I PART I, LINE 2 RECIPIENTS OF SCHOLARSHIPS FROM THE AMERICAN QUARTER HORSE FOUNDATION ARE SELECTED BY AN IMPARTIAL SELECTION GROUP COMPRISED OF QUALIFIED INDIVIDUALS RECOMMENDED BY FOUNDATION STAFF AND APPROVED BY THE FOUNDATION COUNCIL AND BOARD OF TRUSTEES. APPLICANTS ARE REQUIRED TO SUBMIT AN EXTENSIVE APPLICATION AND THREE LETTERS OF RECOMMENDATION. THE APPLICANTS ARE SCORED IN FOUR AREAS: 1) FINANCIAL NEED 2) ACADEMIC ACHIEVEMENT 3) INVOLVEMENT IN THE QUARTER HORSE INDUSTRY 4) LEADERSHIP AND COMMUNICATIONS SKILLS THE COMMITTEE ATTEMPTS TO SELECT THOSE WITH A GENUINE INTEREST IN HORSES. THE SELECTION PROCESS IS DESIGNED TO PREVENT DISCRIMINATION. RECIPIENTS OF EQUINE RESEARCH GRANTS SUBMIT APPLICATIONS TO THE AMERICAN QUARTER HORSE FOUNDATION. GRANT APPLICATIONS ARE REVIEWED BY THE AQHA RESEARCH COMMITTEE, AND FUNDING RECOMMENDATIONS ARE MADE TO AND APPROVED BY THE BOARD OF TRUSTEES. THE PROFESSIONAL HORSEMEN'S CRISIS FUND PROVIDES FINANCIAL ASSISTANCE TO APPLICANTS WHO MUST BE AQHA MEMBERS IN GOOD STANDING AND ALSO BE MEMBERS OF THE AQHA PROFESSIONAL HORSEMEN'S ASSOCIATION. IN EVALUATING EVIDENCE OF FINANCIAL NEED, CONSIDERATION SHALL BE GIVEN TO THE FOLLOWING CRITERIA: ANNUAL GROSS FAMILY INCOME, ANNUAL NET FAMILY INCOME, NUMBER OF CHILDREN OR OTHER DEPENDENTS COMPRISING THE FAMILY OF THE RECIPIENT, AVAILABILITY OF INSURANCE, ALTERNATE SOURCES OF INCOME, AND SEVERITY OF THE DISASTER, HARDSHIP, OR ILLNESS. RECIPIENTS WILL BE SELECTED BY THE CRISIS FUND COMMITTEE, WHICH CONSISTS OF MEMBERS FROM THE PROFESSIONAL HORSEMEN'S COUNCIL, AND FUNDING RECOMMENDATIONS ARE MADE TO AND APPROVED BY THE BOARD OF TRUSTEES. PROGRAM REIMBURSEMENT GRANTS INCLUDE THE VERDUGO INTERNATIONAL HORSEMANSHIP GRANT, aqhlead, AND AQHLEArn. THE VERDUGO INTERNATIONAL HORSEMANSHIP GRANT IS DESIGNED TO STRENGTHEN HORSEMENSHIP SKILLS IN INTERNATIONAL AFFILIATE COUNTRIES. GRANTS ASSIST INTERNATIONAL HORSE ENTHUSIASTS DEVELOP SKILLS IN: BASIC HORSEMANSHIP, USE OF EQUIPMENT, BEHAVIOR MODIFICATION OF HORSES, NUTRITION, FIRST AID, AND VETERINARY CARE. HOST COUNTRIES SUBMIT GRANT APPLICATIONS VIA AQHA'S INTERNATIONAL DEPARTMENT, SAID APPLICATIONS ARE REVIEWED BY AN IMPARTIAL SELECTION COMMITTEE, AND FINAL GRANT APPROVAL IS MADE BY THE BOARD OF TRUSTEES. THROUGH AQHLEAD THE FOUNDATION SUPPORTS THE DEVELOPMENT OF YOUNG ADULTS AND THEIR CONTINUOUS INVOLVEMENT IN THE EQUINE INDUSTRY. DURING THE PROGRAM YEAR, PARTICIPANTS ARE PARTNERED WITH A MENTOR FROM THE AMERICAN QUARTER HORSE INDUSTRY. THESE MENTORS WILL INCLUDE AQHA COMMITTEE CHAIRPERSONS. AQHLEAD PARTICIPANTS SHADOW THEIR MENTORS' LEADERSHIP ACTIVITIES IN SERVICE TO AQHA AND THE EQUINE INDUSTRY, AND MAINTAIN MONTHLY CONTACT WITH THEIR MENTORS IN ORDER TO GAIN MORE INSIGHT INTO THEIR ROLE IN GUIDING IMPACTFUL INDUSTRY DECISIONS. SELECTED YOUNG ADULTS ATTEND THREE MAJOR INDUSTRY EVENTS. ADDITIONALLY, PARTICIPANTS ENGAGE IN MONTHLY CONFERENCE CALLS WITH FELLOW AQHLEAD PARTICIPANTS AND PROGRAM LEADERSHIP. PARTICIPANTS ARE SELECTED THROUGH A COMPETITIVE APPLICATION PROCESS, AND SELECTED CANDIDATES ARE AWARDED GRANTS TO OFFSET THE COST OF PARTICIPATION. AQHLEARN PROVIDES ONLINE EDUCATION RESOURCES DESIGNED FOR YOUTH AGES 8 TO 18. TOPICS PERTAIN TO ALL ASPECTS OF HORSES, INCLUDING HEALTH, HISTORY AND BASIC KNOWLEDGE. CONTENT DEVELOPMENT AND RELATED COSTS ARE REIMBURSED TO AQHA FOLLOWING REVIEW AND APPROVAL BY THE PROGRAMS MANAGER. Schedule I, Part III, Line 1-2, Column B The number of recipients was estimated based on the number of fulfilled assistance applications and scholarship recipients. X X false false false false false false false false false Christine Sitz COO & Secretary 151633 2562 154195 Karl Stressman Executive Vice President 235933 3043 13846 7793 260615 Aaron Bovos Former CFO/Treas. (To 8/2022) 192135 20456 12792 5891 231274 Schedule J, Part I, line 3 related organization, american quarter horse association (AQHA) compensation policy: The aqha executive committee approves compensation for the Aqha 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. X 52682 FMV X 1 3059920 FMV X Food & Beverage 2 8480 FMV 0 false true false SCH M PART I LINE 15 COLUMN B COLUMN (B) REPORTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Form 990 , Part III, section B, line 4a BOTH HORSE AND HUMAN INDUCTEES SHOULD HAVE MADE A HISTORICALLY SIGNIFICANT INFLUENCE UPON THEIR RESPECTIVE FIELDS OR DISCIPLINES, AND THE HORSE SHOULD HAVE SHOWN GREAT ACCOMPLISHMENT IN THOSE AREAS. THE LIVES OF HUMAN INDUCTEES SHOULD REFLECT THEIR ENDURING INFLUENCE UPON THEIR FIELD OR DISCIPLINE, AND SHOULD SHOW THE HIGHEST LEVEL OF CHARACTER AND INTEGRITY. THE MUSEUM MISSION IS TO STEWARD AND PRESERVE THE HISTORY AND LEGACY OF THE AMERICAN QUARTER HORSE AND EDUCATE OUR DIVERSE AUDIENCE. THE MUSEUM SERVED APPROXIMATELY 12,000 VISITORS FROM 10/1/22 TO 9/30/23. form 990, part vi, section a, line 3 THE ORGANIZATION HIRED CHRISTINE SITZ FOR CONTRACTED OPERATIONAL SERVICES, UP TO SEPTEMBER 2022. FROM SEPTEMBER 2022 AND FORWARD, CHRISTINE SITZ BECAME AN EMPLOYEE OF THE AMERICAN QUARTER HORSE FOUNDATION. CHRISTINE SITZ WAS PAID $101,825 FOR CONTRACTED SERVICES PROVIDED TO AQHA FOUNDATION FOR THE 2022 CALENDAR YEAR. FOR THE ENTIRETY OF THE FISCAL YEAR ENDING SEPTEMBER 30, 2023, MS. SITZ WAS AN EMPLOYEE-OFFICER OF THE AQHA FOUNDATION AND HER COMPENSATION FOR THE FISCAL YEAR IS REFLECTED ON THE FORM 990, PART IX, LINE 5, COMPENSATION TO OFFICERS. Form 990 , Part VI, section B, line 7 a&B THE BOARD OF TRUSTEES OF THE FOUNDATION ARE COMPRISED OF UP TO FIVE (5) ELECTED TRUSTEES AND UP TO FOUR (4) APPOINTED TRUSTEES. THE ELECTED TRUSTEES ARE ELECTED AT THE ANNUAL MEETING OF THE RELATED ORGANIZATION, AMERICAN QUARTER HORSE ASSOCIATION (AQHA), WHEN THE AQHA BOARD ELECTS ITS EXECUTIVE COMMITTEE. THE MEMBERS OF AQHA'S EXECUTIVE COMMITTEE AUTOMATICALLY ARE MEMBERS OF THE BOARD OF TRUSTEES OF THE FOUNDATION. THE FOUNDATION'S OFFICER POSITIONS OF PRESIDENT, FIRST VICE PRESIDENT, AND SECOND VICE PRESIDENT ARE AUTOMATICALLY FILLED BY THE INDIVIDUAL SERVING AS THE AQHA'S ELECTED OFFICER IN THIS POSITION. SIMILARLY, THE APPOINTED OFFICERS OF THE FOUNDATION ALSO SERVE IN OFFICE POSITIONS OF THE AQHA: EXECUTIVE VICE PRESIDENT (IS ALSO THE EXECUTIVE VICE PRESIDENT OF AQHA), SECRETARY (ALSO CHIEF OPERATING OFFICER OF THE FOUNDATION), AND TREASURER (ALSO TREASURER OF AQHA). THE FOUR (4) FOUNDATION TRUSTEES WHO ARE NOT AUTOMATICALLY ASSIGNED FROM AQHA, ARE APPOINTED BY THE AQHA ASSIGNED-TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 B THE 990 IS COMPLETED WITH THE ASSISTANCE OF THE ACCOUNTING DEPARTMENT IN CONJUNCTION WITH THE TREASURER. THE 990 IS THEN REVIEWED BY THE TREASURER, EXECUTIVE VICE PRESIDENT, AND THE BOARD OF TRUSTEES. AFTER FILING, THE 990 IS AVAILABLE ON THE FOUNDATION'S WEBSITE AND TO ANYONE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12 C ALL BOARD MEMBERS ARE REQUIRED TO FILL OUT THE CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. ALL OF THESE RESPONSES ARE REVIEWED BY THE BOARD OF TRUSTEES TO DETERMINE WHERE CONFLICTS EXIST. IF A CONFLICT ARISES, THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE RELATED TRANSACTION. THERE WERE NO INSTANCES OF CONFLICT OF INTEREST DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 A & B THE AQHA CHIEF EXECUTIVE OFFICER APPROVES COMPENSATION FOR THE CHIEF FOUNDATION OFFICER WITH INPUT FROM THE AQHA HUMAN RESOURCES DEPARTMENT. MARKET STUDIES ARE COMPLETED TO ENSURE COMPENSATION is IN ALIGNMENT WITH COMPARABLE ROLES IN SIMILARLY SITUATED ORGANIZATIONS. DOCUMENTATION OF COMPARABILITY DATA AND APPROVAL IS MAINTAINED BY THE AQHA HUMAN RESOURCES DEPARTMENT. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE FOUNDATION'S wEBSITE. Form 990, Part vii, section B, line 1 THE ORGANIZATION HIRED CHRISTINE SITZ FOR CONTRACTED OPERATIONAL SERVICES, UP TO SEPTEMBER 2022. FROM SEPTEMBER 2022 AND FORWARD, CHRISTINE SITZ BECAME AN EMPLOYEE OF THE AMERICAN QUARTER HORSE ASSOCIATION. MS. SITZ RECEIVED BOTH A 2022 FORM 1099 FOR CONTRACTED SERVICES (JANUARY 2022 - AUGUST 2022), AND A 2022 FORM W2 (SEPTEMBER 2022 - DECEMBER 2022), FOR THE 2022 CALENDAR YEAR. BOTH FORMS OF COMPENSATION HAVE BEEN REPORTED WITHIN FORM 990, PART VII, SECTION A, LINE 3, COLUMN (D). FORM 990, PART X, column a, line 2, 4, 11, 12 COLUMN (A) BEGINNING YEAR BALANCE: LINE 2, savings and temporary cash investments, WAS ADJUSTED TO RECLASSIFY cash held within investment accounts to investments - publicly traded securities, LINE 11. line 12, investments - other securities, was adjusted to reclassify publicly traded securities to line 11, investments - publicly traded securities. form 990, part xii, line 2c THERE HAS BEEN NO CHANGE IN THE SELECTION OF A FINANCIAL STATEMENT AUDITOR OR IN THE REVIEW OF THE FINANCIAL STATEMENT AUDIT FROM PRIOR YEARS. American Quarter Horse Association PO BOX 200 AMARILLO TX 79168 750725576 See part VII TX 501(C)5 N/A none false false true true true false false false false false false false false true true true false false true true Schedule R, Part II, Column B, Line 1 American Quarter Horse Association Primary activity: COLLECTS, RECORDS, AND PRESERVES THE PEDIGREE OF THE QUARTER HORSE.