Nonprofit · EIN 47-2668707
WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC
Tax-exempt · LANDER, WY 82520
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $183,072 | $155,299 | $27,773 | $145,353 | $0 | $145,353 |
| December 31, 2024 | 990 | $227,109 | $225,925 | $1,184 | $117,580 | $0 | $117,580 |
| December 31, 2023 | 990 | $237,544 | $239,170 | -$1,626 | $116,396 | $0 | $116,396 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $182,231
- Investment income
- $841
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $685
- Depreciation
- $472
- Program services (functional)
- $153,571
- Management and general (functional)
- $1,728
Balance sheet and other
- Total assets, start of year
- $117,580
- Total assets, end of year
- $145,353
- Total liabilities, end of year
- $0
- Net assets, end of year
- $145,353
- Land, buildings and equipment
- $1,883
- Net assets without donor restrictions
- $145,353
- Gross receipts
- $183,072
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2014
- State of legal domicile
- WY
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 |
|---|---|---|---|
| George Spiva | Vice Chairman Trustee or director, Officer | 0 | $0 |
| Dan Lee | Chairman Trustee or director, Officer | 0 | $0 |
| Jessie Whipp | Secretary/Treasurer Trustee or director, Officer | 0 | $0 |
| Carol Lee | Director Trustee or director | 0 | $0 |
| Kiley Scott-Kocher | Director Trustee or director | 0 | $0 |
| Gerald Kaul | Director Trustee or director | 0 | $0 |
| Marlene Young | Director Trustee or director | 0 | $0 |
| Rick Hillstead | Director Trustee or director | 0 | $0 |
| Shawn Bunn | Director Trustee or director | 0 | $0 |
| Roy Morgan | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessie Whipp | Secretary/Treasurer Trustee or director, Officer | 1 | $3,500 |
| George Spiva | Vice Chairman Trustee or director, Officer | 0 | $0 |
| Dan Lee | Chairman Trustee or director, Officer | 0 | $0 |
| Carol Lee | Director Trustee or director | 0 | $0 |
| Erica Jaure | Director Trustee or director | 0 | $0 |
| Gerald Kaul | Director Trustee or director | 0 | $0 |
| Marlene Young | Director Trustee or director | 0 | $0 |
| Rick Hillstead | Director Trustee or director | 0 | $0 |
| Shawn Bunn | Director Trustee or director | 0 | $0 |
| Shaylee Farrell | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| George Spiva | Vice Chairman Trustee or director, Officer | 0 | $0 |
| Dan Lee | Chairman Trustee or director, Officer | 0 | $0 |
| Jessie Whipp | Secretary/Treasurer Trustee or director, Officer | 0 | $0 |
| Carol Lee | Director Trustee or director | 0 | $0 |
| Erica Jaure | Director Trustee or director | 0 | $0 |
| Gerald Kaul | Director Trustee or director | 0 | $0 |
| Marlene Young | Director Trustee or director | 0 | $0 |
| Rick Hillstead | Director Trustee or director | 0 | $0 |
| Shawn Bunn | Director Trustee or director | 0 | $0 |
| Shaylee Farrell | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 606 LYONS VALLEY RD, LANDER, WY 82520-9011
- In care of
- % GERALD F KAUL
- Principal officer (990 for 2025)
- Jessica M Whipp, 606 Lyons Valley, Lander, WY 82520
- Signed the 990
- Jessica M Whipp, Secretary/Treasurer
- Phone
- (307) 351-2167
- Website
- www.wabra.org
- Return prepared by
- Leo Riley & Co CPA's
Mission
Promotion and facilitation the breeding, raising, training, and performance testing of the strength, endurance, and speed of horses and acting as a liasion in representing the concerns and interests of the horse owners who may be members of this non-profit.
Program accomplishments
- Promote and protect the interests of horsemen in Wyoming.Increase live racing opportunities in the state.Enhance breeders incentives.Represent horsemen's interests to the Wyoming Parimutuel Racing Commission, and Wyoming State Legislature.Increase added money for purses.Promote involvement in the sport of horse racing.Expenses $153,571
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
- 47-2668707
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K26)
- Assets (IRS master file)
- $145,353
- Income (IRS master file)
- $183,072
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $183,072 | $155,299 | $145,353 | XML |
| 990 | December 2024 | $227,109 | $225,925 | $117,580 | IRS |
| 990 | December 2023 | $237,544 | $239,170 | $116,396 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 47-2668707).
Questions about WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC
- What is the EIN of WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC?
- The employer identification number (EIN) of WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC is 47-2668707.
- Is WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2016.
- Are donations to WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WYOMING ALL BREEDS RACING ASSOCIATION - 2 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 WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC 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 WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC?
- The 990 for the year ended December 31, 2025 names Jessica M Whipp.
- Who are the officers and directors of WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does WYOMING ALL BREEDS RACING ASSOCIATION - 2 INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $183,072, expenses of $155,299 and total assets of $145,353 at year end.
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All nonprofits in LANDER · Wyoming · Food, agriculture and nutrition