Nonprofit · EIN 23-7047530
ARIZONA THOROUGHBRED BREEDERS ASSOCIATION
Tax-exempt · PHOENIX, AZ 85080
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,269,666 | $2,362,470 | -$92,804 | $1,013,393 | $163,970 | $849,423 |
| December 31, 2024 | 990 | $2,295,905 | $2,271,224 | $24,681 | $1,026,976 | $153,985 | $872,991 |
| December 31, 2023 | 990 | $2,255,420 | $1,928,195 | $327,225 | $953,146 | $78,878 | $874,268 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,575
- Membership dues
- $5,575
- Program service revenue
- $2,207,863
- Investment income
- $7,717
- Other revenue
- $48,511
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $100,588
- Salaries, compensation and benefits (total)
- $109,698
- Professional fundraising fees
- $0
- Depreciation
- $2,678
- Program services (functional)
- $2,359,792
- Management and general (functional)
- $2,678
Balance sheet and other
- Total assets, start of year
- $1,026,976
- Total assets, end of year
- $1,013,393
- Total liabilities, end of year
- $163,970
- Net assets, end of year
- $849,423
- Land, buildings and equipment
- $50,022
- Gross unrelated business income
- $1,780
- Gross receipts
- $2,269,666
- Employees
- 13
- Year formed
- 1968
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RON ALLEN | DIRECTOR Trustee or director | 1 | $0 |
| JOHN CAMPO III | DIRECTOR Trustee or director | 1 | $0 |
| REGAN ANDERSON | DIRECTOR Trustee or director | 1 | $0 |
| TOSCH KESHIAN | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM MATTHEWS | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT ROLLINS | DIRECTOR Trustee or director | 1 | $0 |
| DR FILIPPO SANTARO | DIRECTOR Trustee or director | 1 | $0 |
| DAVE WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
| CRAIG JONES | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN OWENS | DIRECTOR Trustee or director | 1 | $0 |
| FREDDY ALVAREZ | DIRECTOR Trustee or director | 1 | $0 |
| REGAN WRIGHT | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BARRO | VICE PRESIDENT Officer | 1 | $0 |
| MARVIN FLEMING | PRESIDENT Officer | 2 | $0 |
| WENDE MACUMBER | SECRETARY TREASURER Officer | 2 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERDETTE FELIPE | MANAGER Key employee | 40 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERDETTE FELIPE | MANAGER Key employee | 40 | $48,400 |
| RON ALLEN | DIRECTOR Trustee or director | 1 | $0 |
| JOHN CAMPO III | DIRECTOR Trustee or director | 1 | $0 |
| RON CHAPPELL | DIRECTOR Trustee or director | 1 | $0 |
| TOSCH KESHIAN | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM MATTHEWS | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT ROLLINS | DIRECTOR Trustee or director | 1 | $0 |
| DR FILIPPO SANTARO | DIRECTOR Trustee or director | 1 | $0 |
| DAVE WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL FEIGENBAUM | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN OWENS | DIRECTOR Trustee or director | 1 | $0 |
| FREDDY ALVAREZ | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BARRO | VICE PRESIDENT Officer | 1 | $0 |
| MARVIN FLEMING | PRESIDENT Officer | 2 | $0 |
| WENDE MACUMBER | SECRETARY TREASURER Officer | 2 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERDETTE FELIPE | MANAGER Key employee | 40 | $48,750 |
| DAVE WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
| DR FILIPPO SANTARO | DIRECTOR Trustee or director | 1 | $0 |
| FREDDY ALVAREZ | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN OWENS | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL FEIGENBAUM | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT ROLLINS | DIRECTOR Trustee or director | 1 | $0 |
| RON CHAPPELL | DIRECTOR Trustee or director | 1 | $0 |
| JOHN CAMPO III | DIRECTOR Trustee or director | 1 | $0 |
| RON ALLEN | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM MATTHEWS | DIRECTOR Trustee or director | 1 | $0 |
| TOSCH KESHIAN | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BARRO | VICE PRESIDENT Officer | 1 | $0 |
| MARVIN FLEMING | PRESIDENT Officer | 2 | $0 |
| WENDE MACUMBER | SECRETARY TREASURER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 41774, PHOENIX, AZ 85080-1774
- In care of
- % MARVIN FLEMING
- Signed the 990
- MARVIN FLEMING, PRESIDENT
- Phone
- (602) 942-1310
- Website
- ATBA.NET
- Return prepared by
- US TAX STRATEGIES LLC
Mission
UPGRADE RACE HORSES
Program accomplishments
- THE ASSOCIATION MISSION IS TO ASSIST MEMBERS WITH PROBLEMS OF BREEDING, RAISING AND RACING THOROUGHBRED HORSES TO PROMOTE PUBLIC INTEREST, AND ACCEPTANCE, AND GOODWILL FOR THE INDUSTRY, THE SPORT, AND THE ASSOCIATION, TO WORK FOR THE IMPROVEMENT OF THE RELATIONSHIP BETWEEN RACETRACK MANAGEMENT AND ATBA MEMBERS. IN ADDITION THE ASSOCIATION PUBLISHES A MAGAZINE PRIMARILY FOR THE MEMBERS AND SELLS ADVERTISING AND SUBSCRIPTIONS. ,Expenses $2,359,792 · revenue $2,250,200
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7047530
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1970
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,013,393
- Income (IRS master file)
- $2,269,666
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,269,666 | $2,362,470 | $1,013,393 | XML |
| 990 | December 2024 | $2,295,905 | $2,271,224 | $1,026,976 | XML |
| 990 | December 2023 | $2,255,420 | $1,928,195 | $953,146 | XML |
| 990 | December 2022 | $2,191,109 | $2,228,766 | $688,468 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7047530).
Questions about ARIZONA THOROUGHBRED BREEDERS ASSOCIATION
- What is the EIN of ARIZONA THOROUGHBRED BREEDERS ASSOCIATION?
- The employer identification number (EIN) of ARIZONA THOROUGHBRED BREEDERS ASSOCIATION is 23-7047530.
- Is ARIZONA THOROUGHBRED BREEDERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1970.
- Are donations to ARIZONA THOROUGHBRED BREEDERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ARIZONA THOROUGHBRED BREEDERS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ARIZONA THOROUGHBRED BREEDERS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARIZONA THOROUGHBRED BREEDERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of ARIZONA THOROUGHBRED BREEDERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does ARIZONA THOROUGHBRED BREEDERS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,269,666, expenses of $2,362,470 and total assets of $1,013,393 at year end.
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