2026-07-14T12:06:30-04:00 2025-12-31 351427175 KELLEY HARDESTY SMITH AND CO 5240 ELMWOOD AVE STE 100 INDIANAPOLIS IN 46203 990 2025-01-01 420817649 PONY OF THE AMERICAS CLUB INC PONY 3177880107 3828 S EMERSON AVENUE INDIANAPOLIS IN 46203 SCOTT SHINGLETON PRESIDENT 3177880107 2026-07-13 true DANIEL P ROHE CPA P03002239 3177881571 2026-07-14 2025 2025-03-06 01:10:19Z SCOTT SHINGLETON 749823 false X WWW.POAC.ORG X 1953 IA THE ORGANIZATION IS DEVOTED TO THE FURTHERMENT OF YOUTH RIDERS WHILE HOLDING BREED PROMOTION SALES, NATIONAL SHOWS, AND ASSISTING IN THE INCORPORATION OF OTHER NATIONAL AND STATE ASSOCIATIONS. THE ORGANIZATION IS ALSO COMMITTED TO THE DEVELOPMENT OF THE BREED AND PROMOTES ACTIVITIES IN THE VARIOUS STATES AND OTHER FOREIGN COUNTRIES; TO FIX A STANDARD TYPE FOR THE PONY, TO BETTER THE CONDITION OF THOSE ENGAGED IN THE BREEDING OF SUCH ANIMALS, TO ASSIST IN IMPROVING AND MARKETING THEIR STOCK, AND TO PROMOTE VARIOUS CLASSES TO FIX RULES FOR THE SHOWING AND EXHIBITING OF THE PONIES AT AGRICULTURAL FAIRS AND HORSE SHOWS THROUGHOUT THE WORLD. THE ORGANIZATION ALSO STRIVES TO FURNISH SCIENTIFIC AND CONSTRUCTIVE INFORMATION TO ALL PERSONS - PARTICULARLY 4-H CLUBS, FFA (FORMERLY FUTURE FARMERS OF AMERICA), AND OTHER FARM CHILDREN INTERESTED IN BREEDING, SELLING, AND SHOWING THESE PONIES. THE ORGANIZATION ENCOURAGES THE USE OF THESE PONIES ON FARMS AND RANCHES THROUGHOUT THE WORLD AS A WORKING P 12 12 3 24839 200 1340 583645 732522 14132 6361 9600 9600 607577 749823 0 0 67056 37341 0 0 509251 673439 576307 710780 31270 39043 725880 777781 32306 28639 693574 749142 X THE ORGANIZATION IS DEVOTED TO THE FURTHERMENT OF YOUTH RIDERS WHILE HOLDING BREED PROMOTION SALES, NATIONAL SHOWS, AND ASSISTING IN THE INCORPORATION OF OTHER NATIONAL AND STATE ASSOCIATIONS. THE ORGANIZATION IS ALSO COMMITTED TO THE DEVELOPMENT OF THE BREED AND PROMOTES ACTIVITIES IN THE VARIOUS STATES AND OTHER FOREIGN COUNTRIES; TO FIX A STANDARD TYPE FOR THE PONY, TO BETTER THE CONDITION OF THOSE ENGAGED IN THE BREEDING OF SUCH ANIMALS, TO ASSIST IN IMPROVING AND MARKETING THEIR STOCK, AND TO PROMOTE VARIOUS CLASSES TO FIX RULES FOR THE SHOWING AND EXHIBITING OF THE PONIES AT AGRICULTURAL FAIRS AND HORSE SHOWS THROUGHOUT THE WORLD. THE ORGANIZATION ALSO STRIVES TO FURNISH SCIENTIFIC AND CONSTRUCTIVE INFORMATION TO ALL PERSONS - PARTICULARLY 4-H CLUBS, FFA (FORMERLY FUTURE FARMERS OF AMERICA), AND OTHER FARM CHILDREN INTERESTED IN BREEDING, SELLING, AND SHOWING THESE PONIES. THE ORGANIZATION ENCOURAGES THE USE OF THESE PONIES ON FARMS AND RANCHES THROUGHOUT THE WORLD AS A WORKING P false false 277787 274266 INTERNATIONAL SALES AND SHOWS 65558 158367 SHOW DEPARTMENT, INCLUDING EASTERN AND WESTERN CLASSIC SHOWS. 37720 102702 REGISTRATION AND MEMBERSHIP - ASSIST IN THE DEVELOPMENT OF THE BREED BY KEEPING AND MAINTAINING A TRUSTWORTHY BOOK FOR THE REGISTRATION AND TRANSFER OF THE PONIES OF THE AMERICAS. 256477 197187 OTHER PROGRAM SERVICES INCLUDE FUTURITY INCOME, MAGAZINE REVENUE - POAC, INC. PUBLISHES THE PONY OF THE AMERICAS MAGAZINE WHICH CONTAINS CURRENT INFORMATION ABOUT POA'S UPCOMING SHOWS AND SALES, POA FAMILIES, ETC. - AND MERCHANDISE SALES. 256477 197187 637542 false false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true false false false false false false false true false false true 88 0 true 3 true true true false false false false false false false X 12 12 false false false false true true false true true false false false true true true false false true true false IN X LINZY ZAHM 3177880107 3828 S EMERSON AVE INDIANAPOLIS IN 46203 SCOTT SHINGLETON PRESIDENT X X 0 0 0 DIANA PEATON VICE PRESIDE X X 0 0 0 BEVERLY TABOR SECRETARY/TR X X 0 0 0 TRACY KEEN DIRECTOR X 0 0 0 TRACY DOWD FILLA DIRECTOR X 0 0 0 PAM KLEIN DIRECTOR X 0 0 0 JESSICA DRISH KATA DVM DIRECTOR X 0 0 0 LINZY ZAHM DIRECTOR X 29700 0 0 KENT RORICK DIRECTOR X 0 0 0 ALLEN KILLION DIRECTOR X 0 0 0 RYAN CATE DVM DIRECTOR X 0 0 0 TERRY THORSON DIRECTOR X 0 0 0 29700 false false false X 1340 1340 INTERNATIONAL SALE AND SHOW 274266 274266 FUTURITY INCOME 186190 186190 SHOW DEPARTMENT 158367 158367 MEMBERSHIP & REGISTRATION 89727 89727 CONVENTION INCOME 12975 12975 10997 2119 8878 732522 6361 6361 COMMERCIAL BUILDING RENTAL 531120 9600 9600 9600 749823 723644 24839 32281 15246 17035 5060 2328 2732 5325 5325 1986 1986 2380 1095 1285 715 715 51817 50121 1696 11262 3041 8221 19152 13897 5255 7541 2036 5505 INTERNATIONAL SHOW EXP 271034 271034 FUTURITY EXPENSE 186190 186190 EASTERN SHOW EXP 32496 32496 CONVENTION EXPENSES 30549 30549 52992 29509 23483 710780 637542 73238 0 192963 426607 159204 24206 2410 7257 4951 15634 6137 6137 149277 83560 430039 215659 210938 214380 725880 777781 6045 1299 26261 27340 32306 28639 X 686009 738459 7565 10683 693574 749142 725880 777781 X 39043 16525 X true X false false 52028 52028 279628 133169 146459 98383 82490 15893 214380 FUTURITY RESERVE/INCENTIVE FDS 19353 CONTRACT LIABILITY - DUES 7987 27340 LINZY ZAHM ACCOUNTANT 29700 ACCOUNTING SERVICES false SCHEDULE L, PART V THE CLUB CONTRACTS WITH BOARD MEMBER, LINZY ZAHM TO PROVIDE ACCOUNTING ASSISTANCE, INCLUDING PAYING BILLS, PREPARING PAYROLL WITH YEAR END REPORTS, AND ENTERING DATA INTO THE CLUB'S ACCOUNTING SYSTEM. THE CLUB TREASURER OVERSEES THE ACCOUNTING ACTIVITY. FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION IS DEVOTED TO THE FURTHERMENT OF YOUTH RIDERS WHILE HOLDING BREED PROMOTION SALES, NATIONAL SHOWS, AND ASSISTING IN THE INCORPORATION OF OTHER NATIONAL AND STATE ASSOCIATIONS. THE ORGANIZATION IS ALSO COMMITTED TO THE DEVELOPMENT OF THE BREED AND PROMOTES ACTIVITIES IN THE VARIOUS STATES AND OTHER FOREIGN COUNTRIES; TO FIX A STANDARD TYPE FOR THE PONY, TO BETTER THE CONDITION OF THOSE ENGAGED IN THE BREEDING OF SUCH ANIMALS, TO ASSIST IN IMPROVING AND MARKETING THEIR STOCK, AND TO PROMOTE VARIOUS CLASSES TO FIX RULES FOR THE SHOWING AND EXHIBITING OF THE PONIES AT AGRICULTURAL FAIRS AND HORSE SHOWS THROUGHOUT THE WORLD. THE ORGANIZATION ALSO STRIVES TO FURNISH SCIENTIFIC AND CONSTRUCTIVE INFORMATION TO ALL PERSONS - PARTICULARLY 4-H CLUBS, FFA (FORMERLY FUTURE FARMERS OF AMERICA), AND OTHER FARM CHILDREN INTERESTED IN BREEDING, SELLING, AND SHOWING THESE PONIES. THE ORGANIZATION ENCOURAGES THE USE OF THESE PONIES ON FARMS AND RANCHES THROUGHOUT THE WORLD AS A WORKING PONY. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES INCLUDE FUTURITY INCOME, MAGAZINE REVENUE - POAC, INC. PUBLISHES THE PONY OF THE AMERICAS MAGAZINE WHICH CONTAINS CURRENT INFORMATION ABOUT POA'S UPCOMING SHOWS AND SALES, POA FAMILIES, ETC. - AND MERCHANDISE SALES. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION'S MEMBERS HAVE THE RIGHT OF ELECTING THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY THE GENERAL MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD REVIEWS AND DISCUSSES THE RETURN IN DETAIL BEFORE SIGNING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS SPECIFIED IN THE CODE OF ETHICS AND BUSINESS CONDUCT POLICY FOR THE BOARD. THIS IS REVIEWED ANNUALLY WITH ANY EXCEPTIONS REPORTED TO THE BOARD IN WRITING FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR IS APPOINTED BY THE BOARD OF DIRECTORS. ALL SALARY REQUIREMENTS AND TRAVELING EXPENSE ALLOWANCES SHALL BE DETERMINED AND APPROVED BY THE BOARD. THE BOARD WILL USE ALL COMPARATIVE DATA AT THEIR DISPOSAL TO DETERMINE SUCH COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B PER THE BY-LAWS OF THE ORGANIZATION, NO OFFICER OTHER THAN THE EXECUTIVE DIRECTOR CAN RECEIVE COMPENSATION. THEREFORE, ALTHOUGH THERE IS NO SPECIFIC DIRECTION AS TO THE REVIEW OF THE COMPENSATION OF THE OFFICERS, THE COMPENSATION POLICY IS SPECIFIED IN WRITING. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE INDIVIDUALS ARE PROVIDED AN OPPORTUNITY TO REVIEW THESE DOCUMENTS AT THE ORGANIZATION'S HEADQUARTERS IN INDIANAPOLIS, INDIANA DURING NORMAL BUSINESS HOURS. FORM 990, PART VIII LINE 2F: ALL OTHER PROGRAM SERVICE REVENUE INCLUDES THE FOLLOWING: MAGAZINE ADVERTISING BUS. CODE 511120 8,878 MISCELLANEOUS INCOME 1,340 FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 10,560 ADJUST TO CY COMPILATION 5,965 TOTAL 16,525 POA EDUCATIONAL FOUNDATION INC 3828 S EMERSON AVENUE INDIANAPOLIS IN 46203 351743174 EDUCATION IN C3 10 N/A false POA SCHOLARSHIP ENDOWMENT FUND INC 3828 S EMERSON AVENUE INDIANAPOLIS IN 46203 237187184 EDUCATION IN C3 10 N/A false false false false false false false false false false false false true false false false false false false false POA EDUCATIONAL FOUNDATION L