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        <BusinessNameLine1Txt>FWK &amp; ASSOCIATES PLLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>401 LEWIS HARGETT CIRCLE SUITE 110</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40503</ZIPCd>
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      <PhoneNum>8592430033</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 23359</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40524</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>WALKER HANCOCK</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8592430033</PhoneNum>
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        <PersonFirstNm>WALKER</PersonFirstNm>
        <PersonLastNm>HANCOCK</PersonLastNm>
      </PersonFullName>
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    </SigningOfficerGrp>
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    <PreparerPersonGrp>
      <PreparerPersonNm>LOUIS E FISTER JR</PreparerPersonNm>
      <PTIN>P00277052</PTIN>
      <PhoneNum>8592190098</PhoneNum>
      <PreparationDt>2024-04-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2 RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.CONSIGNORSANDBREEDERS.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>45550</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>45550</MembershipDuesAmt>
      <TotalRevenueAmt>45550</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>16200</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>531</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>23090</OtherExpensesTotalAmt>
      <TotalExpensesAmt>40321</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5229</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>43244</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>48473</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>43244</BOYAmt>
        <EOYAmt>48473</EOYAmt>
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        <BOYAmt>43244</BOYAmt>
        <EOYAmt>48473</EOYAmt>
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        <BOYAmt>43244</BOYAmt>
        <EOYAmt>48473</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE CBA WORKS DEMOCRATICALLY ON BEHALF OF EVERY CONSIGNOR AND COMMERCIAL BREEDER, LARGE AND SMALL, TO PROVIDE REPRESENTATION AND A CONSTRUCTIVE, UNIFIED VOICE RELATED TO SALES ISSUES, POLICIES AND PROCEDURES. THE ASSOCIATION'S INITIATIVES ARE DESIGNED TO ENCOURAGE A FAIR AND EXPANDING MARKETPLACE FOR ALL WHO BREED, BUY OR SELL THOROUGHBREDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PRINTING OF EDUCATIONAL MATERIAL TITLED "SUCCESS AT THE SALES - PLAIN AND SIMPLE", "BUYING YEARLINGS - PLAIN AND SIMPLE", "VET WORK - PLAIN AND SIMPLE: VOLUME III", "VET WORK - PLAIN AND SIMPLE: OCDS IN SALES HORSES- AND "VET WORK - PLAIN AND SIMPLE: SCOPING". ALL BOOKLETS ARE AVAILABLE ON- LINE VIA THE WEBSITE OR FREE VIA MAIL REQUEST FOR BOTH MEMBERS AND NON MEMBERS OF THE ASSOCIATION. THE BOOKLETS PROMOTE EDUCATION ASPECTS OF THE THOROUGHBRED HORSE SALES AT PUBLIC AUCTIONS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>QUARTERLY NEWSLETTERS ARE PUBLISHED THAT KEEP MEMBERS INFORMED OF VARIOUS INDUSTRY TOPICS, RELEVANT LEGISLATION, AND THE ORGANIZATIONS OUTREACH. THE NEWSLETTER IS AVAILABLE ON-LINE AND IS MAILED TO ALL MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CREATION OF INDUSTRY STANDARD QUESTIONNAIRES TO PROVIDE UNIFORM, "BEST PRACTICES" INFORMATION SHEET FOR OBTAINING AS MUCH ACCURATE AND ESSENTIAL INFORMATION AS POSSIBLE TO ASSIST WITH A CONSIGNORS' MARKETING, AND TO MEET THE SALES COMPANIES' CONDITIONS OF SALES REQUIREMENTS.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>ALLAIRE RYAN</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>CONRAD BANDOROFF</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARRIE BROGDEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LIZ CROW</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEAL CLARKE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WALKER HANCOCK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADRIAN REGAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SEAN TUGEL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAT COSTELLO</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOMMY EASTHAM</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN HANCOCK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROB TRIBBETT</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT MALLORY</PersonNm>
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        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMANTHA MCGREEVY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>CAROLINE WILSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE GIBSON</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>16200</CompensationAmt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>NICOLE GIBSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 23359</AddressLine1Txt>
          <CityNm>LEXINGTON</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>40524</ZIPCd>
        </USAddress>
        <PhoneNum>8592430033</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MARKETING 9,015 OFFICE EXPENSES 11,422 INSURANCE 912 MERCHANT FEES 716 OTHER EXPENSES 1,025 TOTAL 23,090</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 1,554 1,554 LESS ACCUMULATED DEPRECIATION 1,554 1,554 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CBA WORKS DEMOCRATICALLY ON BEHALF OF EVERY CONSIGNOR AND COMMERCIAL BREEDER, LARGE AND SMALL, TO PROVIDE REPRESENTATION AND A CONSTRUCTIVE, UNIFIED VOICE RELATED TO SALES ISSUES, POLICIES AND PROCEDURES. THE ASSOCIATION'S INITIATIVES ARE DESIGNED TO ENCOURAGE A FAIR AND EXPANDING MARKETPLACE FOR ALL WHO BREED, BUY OR SELL THOROUGHBREDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>PRINTING OF EDUCATIONAL MATERIAL TITLED "SUCCESS AT THE SALES - PLAIN AND SIMPLE", "BUYING YEARLINGS - PLAIN AND SIMPLE", "VET WORK - PLAIN AND SIMPLE: VOLUME III", "VET WORK - PLAIN AND SIMPLE: OCDS IN SALES HORSES- AND "VET WORK - PLAIN AND SIMPLE: SCOPING". ALL BOOKLETS ARE AVAILABLE ON- LINE VIA THE WEBSITE OR FREE VIA MAIL REQUEST FOR BOTH MEMBERS AND NON MEMBERS OF THE ASSOCIATION. THE BOOKLETS PROMOTE EDUCATION ASPECTS OF THE THOROUGHBRED HORSE SALES AT PUBLIC AUCTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 30</FormAndLineReferenceDesc>
        <ExplanationTxt>CREATION OF INDUSTRY STANDARD QUESTIONNAIRES TO PROVIDE UNIFORM, "BEST PRACTICES" INFORMATION SHEET FOR OBTAINING AS MUCH ACCURATE AND ESSENTIAL INFORMATION AS POSSIBLE TO ASSIST WITH A CONSIGNORS' MARKETING, AND TO MEET THE SALES COMPANIES' CONDITIONS OF SALES REQUIREMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <DeclarationDesc>THE ASSOCIATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ASSOCIATION DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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