2024-07-22T15:05:48-05:00 2023-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2023-01-01 611352306 THE UNITED STATES PONY CLUBS INC UNIT 8592547669 4041 IRON WORKS PKWY LEXINGTON KY 405118483 JENNIFER L SWEET PRESIDENT 8592547669 2024-07-22 1 JENNIFER SWEET XXX-XX-XXXX 1 R ALLEN NORVELL P00005513 8592531100 2024-07-22 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z UNITED STATES PONY CLUBS INC JENNIFER L SWEET 4041 IRON WORKS PKWY LEXINGTON KY 405118483 2354273 0 X WWW.PONYCLUB.ORG X 1954 KY THE UNITED STATES PONY CLUBS, INC., DEVELOPS CHARACTER, LEADERSHIP, CONFIDENCE AND A SENSE OF COMMUNITY IN YOUTH THROUGH A PROGRAM THAT TEACHES THE CARE OF HORSES AND PONIES, RIDING AND MOUNTED SPORTS. 25 25 21 2000 0 0 492038 373788 1461091 1459634 96810 95346 207335 169697 2257274 2098465 0 0 0 0 1077068 1128552 0 0 209516 1082478 1245449 2159546 2374001 97728 -275536 7485678 8035022 889125 868372 6596553 7166650 THE UNITED STATES PONY CLUBS, INC., DEVELOPS CHARACTER, LEADERSHIP, CONFIDENCE AND A SENSE OF COMMUNITY IN YOUTH THROUGH A PROGRAM THAT TEACHES THE CARE OF HORSES AND PONIES, RIDING AND MOUNTED SPORTS. 0 0 64423 43385 INSTRUCTION - INCLUDES DISTRIBUTION OF PUBLICATIONS WHICH INFORM MEMBERS OF MATTERS PERTAINING TO EQUESTRIAN INSTRUCTION. 1389539 1508277 ACTIVITIES - INCLUDES SPONSORING COMPETITIONS AND OTHER ACTIVITIES (SUCH AS ANNUAL MEETING, INSURANCE, AND MEMBER SERVICES ETC.) WHICH INVOLVE CHILDREN WHO PARTICIPATE IN EQUESTRIAN EVENTS AND TO DEVELOP THEIR SKILLS AND APPRECIATION OF RIDING. 1453962 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 1 21 1 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 1 0 1 1 0 1 1 1 1 1 0 1 1 1 0 0 KY AL AK AR AZ CA CT DC FL GA HI IL KS LA ME MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT WV WI X X X KAREN CLARK 8595590659 4041 IRON WORKS PKWY LEXINGTON KY 405118483 RAE BIRR SECRETARY & BOARD MEMBER 3.00 X 0 0 0 SUE BETH BUNN FIRST VP & BOARD M 3.00 X X 0 0 0 LORELEI COPLEN VP OF REGIONAL ADMIN & BOA 3.00 X X 0 0 0 RAY INGANDELA BOARD MEMBER 3.00 X 0 0 0 BECKY LOGSDON VP OF INSTRUCTION & BOARD 3.00 X X 0 0 0 SUEANN MCCLELLAND BOARD MEMBER 3.00 X 0 0 0 DONALD MCLEAN BOARD MEMBER 3.00 X 0 0 0 SUE SMITH BOARD MEMBER 3.00 X 0 0 0 JENNIFER SWEET PRESIDENT & BOARD MEMBER 3.00 X X 0 0 0 CANDACE TAVORMINA BOARD MEMBER 3.00 X 0 0 0 ALLISON THOMAS TREASURER & BOARD MEMBER 3.00 X X 0 0 0 BO VARNADO BOARD MEMBER 3.00 X 0 0 0 JAN WHITEHOUSE VP OF ACTIVITIES & BOARD M 3.00 X 0 0 0 TERRY ANDERSON BOARD MEMBER 3.00 X 0 0 0 EMILY HARRIS BOARD MEMBER 3.00 X 0 0 0 HEATHER ROSENKER BOARD MEMBER 3.00 X 0 0 0 ASIA THAYER BOARD MEMBER 3.00 X 0 0 0 ERIC SETO BOARD MEMBER 3.00 X 0 0 0 SHELLEY NEVINS BOARD MEMBER 3.00 X 0 0 0 HOLLY WHITE BOARD MEMBER 3.00 X 0 0 0 AMANDA FISHER BOARD MEMBER 3.00 X 0 0 0 SEDATE KOHLER BOARD MEMBER 3.00 X 0 0 0 SALI GREAR BOARD MEMBER 3.00 X 0 0 0 TERESA D WOODS EXECUTIVE DIRECTOR 37.50 X 115945 0 10871 115945 0 10871 1 0 0 0 0 373788 16089 373788 MEMBERSHIP 611710 992024 992024 ACTIVITIES 611710 176122 176122 INSURANCE 611710 170708 170708 ANNUAL MEETING 611710 77395 77395 INSTRUCTION 611710 43385 43385 1459634 140420 140420 94572 16903 77669 77669 77669 70176 115250 -45074 -45074 -45074 149043 123655 25388 25388 OTHER 611710 66640 66640 66640 2098465 1551662 0 173015 126816 66476 46084 14256 768000 402579 279089 86332 13621 7140 4950 1531 155290 81402 56432 17456 64825 33981 23557 7287 48813 25371 18026 5416 41295 21464 15249 4582 57171 57171 98157 51019 36247 10891 74305 38621 27439 8245 34060 17552 12778 3730 8053 4408 3645 123818 97043 20589 6186 72284 37251 27118 7915 227286 118135 83932 25219 ACTIVITIES 193619 193619 INSTRUCTION 64423 64423 MEMBER SERVICES 55685 55685 COMMITEES & INTERNATION 49407 49407 97073 88386 1862 6825 2374001 1453962 710523 209516 855621 662188 12247 19673 12156 11796 272944 121809 3262464 2014944 1232938 1247520 5023196 5892068 76576 79968 7485678 8035022 149441 101110 731750 759328 7934 7934 889125 868372 X 5995469 6488972 601084 677678 6596553 7166650 7485678 8035022 -275536 845633 0 X X 0 1 X 1 0 X 1378736 1482122 1611911 1506068 1365812 7344649 735146 383991 803918 479083 492998 2895136 2113882 1866113 2415829 1985151 1858810 10239785 41838 45853 62165 52018 63027 264901 0 41838 45853 62165 52018 63027 264901 9974884 225143 254627 168940 204598 234992 1088300 225143 254627 168940 204598 234992 1088300 52751 105462 25831 99932 66640 350616 2391776 2226202 2610600 2289681 2160442 11678701 0.85410 0.86340 0.09320 0.09270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3593893 3500 643871 46538 4194726 4214407 49105 -619528 50091 3593893 3648903 12110 597471 44077 4214407 3221982 30966 520838 124883 3648903 2658852 485024 617189 539083 3221982 0.97370 0.02630 0.00000 0 0 2236262 1077518 1158744 759723 748394 11329 266479 189032 77447 1247520 TENANT DEPOSITS 7934 7934 X 3027485 845633 140558 986191 2041294 57171 57171 2098465 2457388 140558 140558 2316830 57171 57171 2374001 PART X, LINE 2: USPC IS A NOT-FOR-PROFIT CORPORATION, OTHER THAN A PRIVATE FOUNDATION, ORGANIZED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS THUS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO INCOME TAX EXPENSE IS REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. USPC'S INTERNAL REVENUE SERVICE (IRS) FORM 990 (RETURNS OF ORGANIZATIONS EXEMPT FROM INCOME TAX) ARE SUBJECT TO ROUTINE EXAMINATION BY THE IRS. THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY USPC AND RECOGNIZE A TAX LIABILITY IF USPC HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY USPC, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 123,655. RENTAL EXPENSES 16,903. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 123,655. RENTAL EXPENSES 16,903. FORM 990, PART VI, SECTION A, LINE 7A EACH GOVERNOR TO SUCCEED A RETIRING GOVERNOR SHALL BE ELECTED BY THE CORPORATE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B INDEPENDENT ACCOUNTANT PREPARES FORM 990. DRAFT VERSION IS FORWARDED TO FINANCE AND ADMINISTRATION MANAGER AND EXECUTIVE COMMITTEE FOR REVIEW BEFORE FINAL FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15A FOR THE CHIEF EXECUTIVE OFFICER, SALARY ADJUSTMENTS ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. COMPARISONS ARE TAKEN FROM A SELECTION OF PUBLICATIONS ON NON-PROFIT SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON THEIR WEBSITE WWW.PONYCLUB.ORG. FORM 990, PART XII, LINE 2C: THERE WERE NO CHANGES TO THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS OF INDEPENDENT ACCOUNTANTS FOR THE FINANCIAL STATEMENT AUDIT.