Nonprofit · EIN 26-3964264
FRIESIAN HORSE ASSOCIATION OF KENTUCKY
Tax-exempt · LEXINGTON, KY 40511
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $852,283 | $887,997 | -$35,714 | $469,323 | $16,182 | $453,141 |
| December 31, 2024 | 990 | $558,987 | $598,059 | -$39,072 | $413,641 | $3,794 | $409,847 |
| December 31, 2023 | 990 | $657,409 | $699,772 | -$42,363 | $426,178 | $1,612 | $424,566 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $230,300
- Membership dues
- $224,241
- Program service revenue
- $675,394
- Investment income
- -$53,411
- Net gain from sales of assets
- -$66,155
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $46,000
- Other salaries and wages
- $77,310
- Salaries, compensation and benefits (total)
- $136,459
- Professional fundraising fees
- $0
- Legal fees
- $19,794
- Accounting fees
- $3,834
- Occupancy
- $18,109
- Travel
- $3,302
- Depreciation
- $3,460
Balance sheet and other
- Total assets, start of year
- $413,641
- Total assets, end of year
- $469,323
- Total liabilities, end of year
- $16,182
- Net assets, end of year
- $453,141
- Land, buildings and equipment
- $1,753
- Publicly traded securities
- $356,500
- Net assets without donor restrictions
- $453,141
- Gross unrelated business income
- $29,653
- Gross receipts
- $1,203,515
- Employees
- 5
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSHUA WENGER | EXECUTIVE DIRECTOR Officer | 40 | $46,000 |
| DANIELLE PIASCIK | VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| JO-ANN CLOUGH | TREASURER Trustee or director, Officer | 4 | $0 |
| ERIN MILEY | DIRECTOR Trustee or director | 2 | $0 |
| MARQUIS LAUDE | PRESIDENT Trustee or director, Officer | 4 | $0 |
| ERIC SMITH | DIRECTOR Trustee or director | 2 | $0 |
| WILL BRON | DIRECTOR Trustee or director | 2 | $0 |
| JESS DODGE | SECRETARY Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JASON TICE | EXECUTIVE DIRECTOR Officer | 40 | $49,743 | $10,214 |
| KHARI RHYDER | EXECUTIVE DIRECTOR Officer | 40 | $33,000 | $0 |
| DANIELLE PIASCIK | VICE PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| ERIC SMITH | TREASURER Trustee or director, Officer | 4 | $0 | $0 |
| ERIN MILEY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MARQUIS LAUDE | PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| MARK BOONSTRA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WILL BRON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KATIE WENGERT | SECRETARY Trustee or director, Officer | 4 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JASON TICE | EXECUTIVE DIRECTOR Officer | 40 | $72,849 | $10,337 |
| ALLISON THOMAS | VICE PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| ERIN MILEY | TREASURER Trustee or director, Officer | 4 | $0 | $0 |
| CHARLOTTE DUMFORD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ERIC SMITH | PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| DANIELLE PIASCIK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WILL BRON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOANN CLOUGH | SECRETARY Trustee or director, Officer | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4037 IRON WORKS PKWY STE 160, LEXINGTON, KY 40511-8508
- In care of
- % JASON TICE
- Principal officer (990 for 2025)
- MARQUIS LAUDE, 4037 IRON WORKS PARKWAY, LEXINGTON, KY 405118488
- Signed the 990
- MARQUIS LAUDE, PRESIDENT
- Phone
- (859) 455-7430
- Website
- WWW.FHANA.COM
- Return prepared by
- YOUNG & WADLINGTON PLLC
Mission
THE FRIESIAN HORSE ASSOCIATION OF NORTH AMERICA WAS ESTABLISHED TO FURTHER AND PROMOTE THE BREEDING OF THE FRIESIAN HORSE.
Program accomplishments
- SEE STATEMENT ON SCHEDULE O
- THE FHANA ALSO SERVES AS THE NORTH AMERICAN CENTRAL POINT FOR THE REGISTRATION OF FRIESIAN HORSES OF THE KFPS. FHANA MANAGES THE OFFICIAL PAPER WORK FROM THE KFPS FOR THEIR MEMBERS IN THE UNITED STATES AND CANADA. FHANA ALSO ORGANIZES THE YEARLY INSPECTION CIRCUITS FOR THE INSPECTORS AND JUDGES FROM THE NETHERLANDS TO COME TO THE US AND CANADA, TO DO YEARLY INSPECTIONS OF OUR HORSES HERE, TO MAKE SURE THAT OUR BREEDING GOALS IS ALIGNED WITH THEIRS.AT THESE YEARLY INSPECTIONS, OUR FOALS AND 3 AND 4 YEAR OLDS ARE EVALUATED AND RANKED WITHIN THE OVERALL BREED POPULATION. FOALS ARE GIVEN A FIRST, SECOND OR THIRD PREMIUM, OR NONE AT ALL. OLDER MARES AND GELDINGS ARE RATED SIMILARLY, WITH THE TOP 35% BEING AWARDED A FIRST OR SECOND PREMIUM "STAR". THEY CAN GO FROM THERE, IF SELECTED, TO THE CROWN RATING, THEN ON TO MODEL, BASED ON THEIR CONFORMATION, PERFORMANCE AND ABILITY TO PASS A SUITABILITY TEST. THAT IS A TEST THAT EVALUATES SPORT/RIDING/DRIVING POTENTIAL. A MODEL MARE MUST HAVE ALSO HAD A LIVE FOAL.OTHER PREMIUMS ARE AVAILABLE FOR THE ABILITY TO PASS THEIR GOOD GENETICS TO OFFSPRING; A MARE WITH FOUR STAR OFFSPRING IS CONSIDERED TO BE A PREFERANT MARE. HORSES OF EITHER SEX CAN EARN, WITH A SET NUMBER OF HIGH SCORES IN EITHER RIDING OR DRIVING, A "SPORT" PREDICATE. MARES WITH ENOUGH OFFSPRING DOING WELL IN SPORTS CAN EARN A "PRESTATIE MARE" PREDICATE.
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
- 26-3964264
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $469,323
- Income (IRS master file)
- $1,203,515
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $852,283 | $887,997 | $469,323 | XML |
| 990 | December 2024 | $558,987 | $598,059 | $413,641 | XML |
| 990 | December 2023 | $657,409 | $699,772 | $426,178 | XML |
| 990 | December 2022 | $699,517 | $711,698 | $441,903 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 26-3964264).
Questions about FRIESIAN HORSE ASSOCIATION OF KENTUCKY
- What is the EIN of FRIESIAN HORSE ASSOCIATION OF KENTUCKY?
- The employer identification number (EIN) of FRIESIAN HORSE ASSOCIATION OF KENTUCKY is 26-3964264.
- Is FRIESIAN HORSE ASSOCIATION OF KENTUCKY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2009.
- Are donations to FRIESIAN HORSE ASSOCIATION OF KENTUCKY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FRIESIAN HORSE ASSOCIATION OF KENTUCKY 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 FRIESIAN HORSE ASSOCIATION OF KENTUCKY 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 FRIESIAN HORSE ASSOCIATION OF KENTUCKY 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 FRIESIAN HORSE ASSOCIATION OF KENTUCKY?
- The 990 for the year ended December 31, 2025 names MARQUIS LAUDE.
- Who are the officers and directors of FRIESIAN HORSE ASSOCIATION OF KENTUCKY?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $46,000 (JOSHUA WENGER, EXECUTIVE DIRECTOR).
- How much revenue does FRIESIAN HORSE ASSOCIATION OF KENTUCKY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $852,283, expenses of $887,997 and total assets of $469,323 at year end.
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