Nonprofit · EIN 31-1146505
UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC
Tax-exempt · LEXINGTON, KY 40506
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $768,531 | $504,298 | $264,233 | $11,638,030 | $0 | $11,638,030 |
| June 30, 2024 | 990 | $250,596 | $629,657 | -$379,061 | $11,028,043 | $0 | $11,028,043 |
| June 30, 2023 | 990 | $132,525 | $584,779 | -$452,254 | $10,742,576 | $0 | $10,742,576 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $44,000
- Program service revenue
- $0
- Investment income
- $724,531
- Net gain from sales of assets
- $555,200
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $467,655
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $504,298
Balance sheet and other
- Total assets, start of year
- $11,028,043
- Total assets, end of year
- $11,638,030
- Total liabilities, end of year
- $0
- Net assets, end of year
- $11,638,030
- Publicly traded securities
- $11,638,030
- Gross receipts
- $4,713,889
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1984
- State of legal domicile
- KY
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ELI CAPILOUTO | PRESIDENT Trustee or director, Officer | 1 | $0 | $1,813,011 | $407,077 |
| ROBERT DIPAOLA | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $1,696,209 | $288,010 |
| JAKE LEMON | DIRECTOR Trustee or director | 1 | $0 | $613,794 | $84,606 |
| NANCY COX | FORMER SECRETARY Former | 0 | $0 | $541,675 | $64,989 |
| PENNY COX | TREASURER Trustee or director, Officer | 1 | $0 | $329,991 | $41,372 |
| LAURA STEPHENSON | SECRETARY Trustee or director, Officer | 1 | $0 | $308,944 | $18,323 |
| DAVID BLACKWELL | FORMER VICE PRESIDENT Former | 0 | $0 | $239,829 | $29,620 |
| JAMES MATTHEWS | DIRECTOR Trustee or director | 1 | $0 | $221,103 | $44,185 |
| BRETT SPONSELLER | DIRECTOR Trustee or director | 1 | $0 | $140,093 | $20,225 |
| CORMAC BREATHNACH | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| STEVE REED | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ADAM BOWDEN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| CLIFFORD BARRY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| David Foley | Director Trustee or director | 1 | $0 | $0 | $0 |
| DERMONT RYAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
18 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DORA DELGADO | DIRECTOR Trustee or director | 1 | $0 |
| ELISABETH GOTH | DIRECTOR Trustee or director | 1 | $0 |
| FRANK SHOOP | DIRECTOR Trustee or director | 1 | $0 |
| GARY BUSH | DIRECTOR Trustee or director | 1 | $0 |
| HANZLY ALBINA | DIRECTOR Trustee or director | 1 | $0 |
| HAROLD V BO GOODMAN | DIRECTOR Trustee or director | 1 | $0 |
| JANET VANBEBBER | DIRECTOR Trustee or director | 1 | $0 |
| JOE KINNARNEY | DIRECTOR Trustee or director | 1 | $0 |
| Kate Galvin | Director Trustee or director | 1 | $0 |
| KIKI COURTELIS | DIRECTOR Trustee or director | 1 | $0 |
| KRISTINA LU | DIRECTOR Trustee or director | 1 | $0 |
| LISA LOURIE | DIRECTOR Trustee or director | 1 | $0 |
| MARC MCLANE | DIRECTOR Trustee or director | 1 | $0 |
| NED TOFFEY | DIRECTOR Trustee or director | 1 | $0 |
| REYNOLDS BELL | DIRECTOR Trustee or director | 1 | $0 |
| ROB HOLLAND | DIRECTOR Trustee or director | 1 | $0 |
| SARAH REEVES | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM J BILL MORONEY | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 29 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ELI CAPILOUTO | PRESIDENT Trustee or director, Officer | 1 | $0 | $1,582,440 | $401,789 |
| ROBERT DIPAOLA | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $1,150,781 | $229,855 |
| NANCY COX | SECRETARY Trustee or director, Officer | 1 | $0 | $515,993 | $58,195 |
| DAVID BLACKWELL | FORMER VICE PRESIDENT Former | 0 | $0 | $472,965 | $54,995 |
| JAKE LEMON | DIRECTOR Trustee or director | 1 | $0 | $452,307 | $50,314 |
| PENNY COX | TREASURER Trustee or director, Officer | 1 | $0 | $316,556 | $39,086 |
| JAMES MATTHEWS | DIRECTOR Trustee or director | 1 | $0 | $211,999 | $40,608 |
| STUART BROWN | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ADAM BOWDEN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BRETT SPONSELLER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| CLIFFORD BARRY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| CORMAC BREATHNACH | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| DORA DELGADO | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ELISABETH GOTH | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| GARY BUSH | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| HAROLD V BO GOODMAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JANET VANBEBBER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JOE KINNARNEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KIKI COURTELIS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KRISTINA LU | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| LISA LOURIE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MARC MCLANE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| NED TOFFEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| RAY DANIELS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| REYNOLDS BELL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ROB HOLLAND | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| SARAH REEVES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| STEVE REED | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| WILLIAM J BILL MORONEY | Director Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 33 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ELI CAPILOUTO | PRESIDENT Trustee or director, Officer | 1 | $0 | $1,362,033 | $398,944 |
| ROBERT DIPAOLA | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $880,572 | $208,257 |
| DAVID BLACKWELL | FORMER VICE PRESIDENT Former | 0.01 | $0 | $437,784 | $51,220 |
| NANCY COX | SECRETARY Trustee or director, Officer | 1 | $0 | $433,565 | $49,905 |
| THOMAS W HARRIS | DIRECTOR - TERM ENDED Trustee or director | 1 | $0 | $333,662 | $61,175 |
| PENNY COX | TREASURER Trustee or director, Officer | 1 | $0 | $298,304 | $37,305 |
| JAMES MATTHEWS | DIRECTOR Trustee or director | 1 | $0 | $202,743 | $38,943 |
| DANIEL HOWE | DIRECTOR Trustee or director | 1 | $0 | $157,150 | $31,531 |
| MICHAEL BANAHAN | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| CLIFFORD BARRY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ADAM BOWDEN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| CORMAC BREATHNACH | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| STUART BROWN | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| GARY BUSH | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KIKI COURTELIS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| RAY DANIELS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| DORA DELGADO | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JAMIE EADS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| HAROLD V BO GOODMAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ELISABETH GOTH | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| WILLIAM LYNN JONES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JOE KINNARNEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JAKE LEMON | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| LISA LOURIE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KRISTINA LU | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| WILLIAM J MORONEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| CHAUNCEY MORRIS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| STEVE REED | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| DERMONT RYAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| WILLIAM W THOMASON JR | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| NED TOFFEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JANET VANBEBBER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BENNY BELL WILLIAMS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 301 PETERSON SERVICE BUILDING, LEXINGTON, KY 40506-0001
- In care of
- % PENNY COX
- Principal officer (990 for 2024)
- CORMAC BREATHNACH, 301 Peterson Service Building, Lexington, KY 40506
- Signed the 990
- CORMAC BREATHNACH, CHAIR
- Phone
- (859) 257-4758
- Return prepared by
- Forvis Mazars LLP
Mission
TO MAINTAIN AND SUPPORT A CONTINUING PARTNERSHIP BETWEEN THE UNIVERSITY OF KENTUCKY AND THE EQUINE INDUSTRY OF THE COMMONWEALTH OF KENTUCKY TO ENHANCE AND IMPROVE THE EQUINE RESEARCH PROGRAM AT THE UNIVERSITY.
Program accomplishments
- FUNDS WERE GRANTED TO THE UNIVERSITY OF KENTUCKY TO SUPPORT THE EQUINE RESEARCH PROGRAM AT THE UNIVERSITY.Expenses $504,298 · grants $467,655
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1146505
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1985
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B43)
- Assets (IRS master file)
- $11,638,030
- Income (IRS master file)
- $4,713,889
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $768,531 | $504,298 | $11,638,030 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $250,596 | $629,657 | $11,028,043 | IRS |
| 990 | June 2023 | $132,525 | $584,779 | $10,742,576 | XML |
| 990 | June 2022 | $470,137 | $252,546 | $10,534,785 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | 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 31-1146505).
Questions about UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC
- What is the EIN of UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC?
- The employer identification number (EIN) of UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC is 31-1146505.
- Is UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC 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 UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC?
- The 990 for the year ended June 30, 2025 names CORMAC BREATHNACH.
- Who are the officers and directors of UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC?
- The 990 for the year ended June 30, 2025 lists 33 people; 0 received compensation from the organization.
- How much revenue does UNIVERSITY OF KENTUCKY EQUINE RESEARCH FOUNDATION INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $768,531, expenses of $504,298 and total assets of $11,638,030 at year end.
Other nonprofits in LEXINGTON
- UNIVERSITY OF KENTUCKY RESEARCH FOUNDATION EIN 61-6033693 · last filed 990 for 2025
- KENTUCKY MEDICAL SERVICES FOUNDATION INC EIN 61-0945743 · last filed 990 for 2025
- TRANSYLVANIA UNIVERSITY EIN 61-0444825 · last filed 990 for 2025
- COMMUNITY ACTION COUNCIL FOR LEX- FAYETTE BOURB HARR NICH COUNTIES EIN 61-0650121 · last filed 990 for 2025
- NATIONAL ASSOCIATION OF STATE PROCUREMENT OFFICIALS EIN 61-1227864 · last filed 990 for 2024
- LEXINGTON PUBLIC LIBRARY EIN 61-6000352 · last filed 990 for 2025
- LEXINGTON SCHOOL INC EIN 61-0563291 · last filed 990 for 2025
- LEXINGTON CHRISTIAN ACADEMY INC EIN 61-1161777 · last filed 990 for 2025