Totals
- Total revenue
- $606,461
- Total expenses
- $649,436
- Contributions and grants received
- $585,373
- Grants paid
- $16,800
- Program service revenue
- $0
- Investment income
- $2,088
- Other revenue
- $19,000
- Total assets, end of year
- $500,668
- Total liabilities, end of year
- $16,825
- Net assets or fund balances, end of year
- $483,843
- Program services expenses (Part IX)
- $290,225
- Management and general expenses
- $359,211
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 44.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$499,300
-
1f · All other contributions, gifts and grants
$86,073
-
3 · Investment income
total $2,088 · unrelated business $0 · excluded $2,088
-
11a · Other revenue: Adminstrative fee - NHAC
total $19,000 · related or exempt $19,000 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$19,000
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $16,800 · program services $16,800
-
7 · Other salaries and wages
total $203,967 · program services $0 · management and general $203,967 · fundraising $0
-
8 · Pension plan contributions
total $4,615 · program services $0 · management and general $4,615 · fundraising $0
-
9 · Other employee benefits
total $38,925 · program services $0 · management and general $38,925 · fundraising $0
-
10 · Payroll taxes
total $15,572 · program services $0 · management and general $15,572 · fundraising $0
-
11b · Fees: legal
total $47,382 · program services $47,382 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $125 · program services $0 · management and general $125 · fundraising $0
-
11d · Fees: lobbying
total $90,000 · program services $90,000 · management and general $0 · fundraising $0
-
11g · Fees: other
total $25,830 · program services $0 · management and general $25,830 · fundraising $0
-
13 · Office expenses
total $14,940 · program services $0 · management and general $14,940 · fundraising $0
-
14 · Information technology
total $12,891 · program services $10,519 · management and general $2,372 · fundraising $0
-
16 · Occupancy
total $30,386 · program services $354 · management and general $30,032 · fundraising $0
-
17 · Travel
total $5,770 · program services $1,061 · management and general $4,709 · fundraising $0
-
19 · Conferences, conventions and meetings
total $132,418 · program services $116,171 · management and general $16,247 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $557 · program services $0 · management and general $557 · fundraising $0
-
23 · Insurance
total $706 · program services $0 · management and general $706 · fundraising $0
-
24a · Other expenses: Trophies/awards/gifts
total $938 · program services $938 · management and general $0 · fundraising $0
-
24b · Other expenses: Membership dues
total $7,000 · program services $7,000 · management and general $0 · fundraising $0
-
24c · Other expenses: Continuing education
total $525 · program services $0 · management and general $525 · fundraising $0
-
24d · Other expenses: Licenses and taxes
total $89 · program services $0 · management and general $89 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $65,810 · end of year $25,184
-
2 · Savings and temporary cash investments
beginning of year $91,724 · end of year $93,672
-
4 · Accounts receivable
beginning of year $17,750 · end of year $9,635
-
9 · Prepaid expenses and deferred charges
beginning of year $3,616 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$41,695
-
10b · Land, buildings and equipment: accumulated depreciation
$41,443
-
10c · Land, buildings and equipment, net
beginning of year $809 · end of year $252
-
12 · Investments: other securities
beginning of year $1,000 · end of year $1,000
-
15 · Other assets
beginning of year $398,858 · end of year $370,925
-
17 · Accounts payable and accrued expenses
beginning of year $23,030 · end of year $11,918
-
25 · Other liabilities
beginning of year $29,719 · end of year $4,907
-
27 · Net assets without donor restrictions
beginning of year $510,381 · end of year $467,406
-
28 · Net assets with donor restrictions
beginning of year $16,437 · end of year $16,437
Mission and programs · 2024
Mission
To promote the sport of thoroughbred racing and to provide assistance to owners and trainers of thoroughbred race horses.
-
The National H.B.P.A, Inc. is a Kentucky nonprofit organization whose purpose is to promote the sport of thoroughbred racing, and create awareness for the growing economic conditions of the industry for all members.
As filed on the 2024 return.
Listed in Part VII
-
Eric J Hamelback
CEO
- Total calculated
- $168,732
- From this org
- $168,732
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $157,404
- Bonus
- $11,328
- Other
- $0
- Deferred
- $4,645
- Nontaxable benefits
- $0
- Filer's total
- $173,377
-
Dr Doug Daniels
President
- Total calculated
- $0
- Hours/week
- 10
-
Pat LePley
Member
- Total calculated
- $0
- Hours/week
- 1
-
Joe Davis
Reg VP
- Total calculated
- $0
- Hours/week
- 2
-
J Lloyd Yother
Reg VP
- Total calculated
- $0
- Hours/week
- 2
-
Rick Hiles
Reg VP
- Total calculated
- $0
- Hours/week
- 2
-
Sandee Martin
Member
- Total calculated
- $0
- Hours/week
- 2
-
Lynne McNally
Secretary/Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Dave McShane
Member
- Total calculated
- $0
- Hours/week
- 1
-
David Ross
Member
- Total calculated
- $0
- Hours/week
- 1
-
Joe Poole
Member
- Total calculated
- $0
- Hours/week
- 1
-
Jason Uelmen
Member
- Total calculated
- $0
- Hours/week
- 1
-
Anthony Spadea Jr
Member
- Total calculated
- $0
- Hours/week
- 1
-
Dr Paul Jenson
Member
- Total calculated
- $0
- Hours/week
- 1
-
Kim Oliver
Member
- Total calculated
- $0
- Hours/week
- 1
-
Dr David Harrington
Member
- Total calculated
- $0
- Hours/week
- 1
-
Bill Walmsley
Member
- Total calculated
- $0
- Hours/week
- 1
-
Benard Chatters
Member
- Total calculated
- $0
- Hours/week
- 1
-
Mike Dini
Member
- Total calculated
- $0
- Hours/week
- 1
-
David Millburn
Member
- Total calculated
- $0
- Hours/week
- 1
-
Wally Wollesen
Member
- Total calculated
- $0
- Hours/week
- 1
-
Jim Watkins
Member
- Total calculated
- $0
- Hours/week
- 1
-
Joe Offolter
Member
- Total calculated
- $0
- Hours/week
- 1
-
Ron Sutton
Member
- Total calculated
- $0
- Hours/week
- 1
-
Naomi Long
Regional Vice President
- Total calculated
- $0
- Hours/week
- 2
-
Justin Revak
Member
- Total calculated
- $0
- Hours/week
- 1
-
James Miller
Member
- Total calculated
- $0
- Hours/week
- 1
-
Mike Lecesse
Member
- Total calculated
- $0
- Hours/week
- 1
-
Dale Romans
Member
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
Equine research
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(c)(3) · Provide benevolence to individuals in horseracing · KY
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
National Horsemen's Admin Corp
C · Administration · KY · 100% owned · controlled entity
Directly controlled by Yes
-
National Horsemen's Benevolent and Protective Association RPG Inc
C · Purchasing Group · DE · 0% owned · controlled entity
Directly controlled by Yes
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 4 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202543089349301044
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