Nonprofit · EIN 42-1398246
NATIONAL HBPA INC
Also known as IOWA HBPA INC
Tax-exempt · ALTOONA, IA 50009
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $908,557 | $800,500 | $108,057 | $913,216 | $2,294 | $910,922 |
| December 31, 2024 | 990 | $915,008 | $702,447 | $212,561 | $808,398 | $5,533 | $802,865 |
| December 31, 2023 | 990 | $745,653 | $467,202 | $278,451 | $591,306 | $1,002 | $590,304 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $839,796
- Program service revenue
- $0
- Investment income
- $68,761
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $63,177
- Compensation of officers, directors and key employees
- $160,013
- Other salaries and wages
- $14,000
- Salaries, compensation and benefits (total)
- $197,099
- Professional fundraising fees
- $0
- Legal fees
- $81,871
- Accounting fees
- $14,755
- Travel
- $36,516
- Depreciation
- $2,440
- Program services (functional)
- $618,714
- Management and general (functional)
- $181,786
Balance sheet and other
- Total assets, start of year
- $808,398
- Total assets, end of year
- $913,216
- Total liabilities, end of year
- $2,294
- Net assets, end of year
- $910,922
- Land, buildings and equipment
- $11,493
- Net assets without donor restrictions
- $910,922
- Gross receipts
- $908,557
- Employees
- 3
- Volunteers
- 11
- Year formed
- 1992
- State of legal domicile
- IA
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 |
|---|---|---|---|
| JONATHAN MOSS | EXECUTIVE DI Officer | 35 | $108,860 |
| MICHELLE MCSHANE | SECRETARY/TR Officer | 35 | $51,153 |
| BONNIE BIRZER | DIRECTOR Trustee or director | 1 | $0 |
| DANNY CALDWELL | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN EIKLEBERRY | DIRECTOR Trustee or director | 1 | $0 |
| BRANDI JO FETT | DIRECTOR Trustee or director | 1 | $0 |
| JEFF HARTZ | 1ST VICE PRE Trustee or director, Officer | 1 | $0 |
| KELLY VON HEMEL | DIRECTOR Trustee or director | 1 | $0 |
| JOE KELLY | 2ND VICE PRE Trustee or director, Officer | 1 | $0 |
| DAVID MCSHANE | PRESIDENT Trustee or director, Officer | 15 | $0 |
| ALLEN POINDEXTER | DIRECTOR Trustee or director | 1 | $0 |
| TANNER TRACY | DIRECTOR Trustee or director | 1 | $0 |
| MIKE VANDERPOOL | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JONATHAN MOSS | EXECUTIVE DI Officer | 35 | $106,030 | $0 |
| MICHELLE MCSHANE | SECRETARY/TR Officer | 35 | $53,173 | $6,738 |
| BONNIE BIRZER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANNY CALDWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN EIKLEBERRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRANDI JO FETT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF HARTZ | 1ST VICE PRE Trustee or director, Officer | 1 | $0 | $0 |
| KELLY VON HEMEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE KELLY | 2ND VICE PRE Trustee or director, Officer | 1 | $0 | $0 |
| DAVID MCSHANE | PRESIDENT Trustee or director, Officer | 15 | $0 | $0 |
| ALLEN POINDEXTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TANNER TRACY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE VANDERPOOL | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JONATHAN MOSS | EXECUTIVE DI Officer | 35 | $100,263 | $0 |
| MICHELLE MCSHANE | SECRETARY/TR Officer | 35 | $49,830 | $5,248 |
| BRYAN WILLIAMS LEFT 2023 | DIRECTOR Trustee or director | – | $0 | $0 |
| DOUG ANDERSON LEFT 2023 | DIRECTOR Trustee or director | – | $0 | $0 |
| PAUL PEARSON LEFT 2023 | DIRECTOR Trustee or director | – | $0 | $0 |
| SCHUYLER CONDON LEFT 2023 | DIRECTOR Trustee or director | – | $0 | $0 |
| BONNIE BIRZER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANNY CALDWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN EIKLEBERRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRANDI JO FETT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF HARTZ | 1ST VICE PRE Trustee or director, Officer | 1 | $0 | $0 |
| KELLY VON HEMEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE KELLY | 2ND VICE PRE Trustee or director, Officer | 1 | $0 | $0 |
| DAVID MCSHANE | PRESIDENT Trustee or director, Officer | 15 | $0 | $0 |
| ALLEN POINDEXTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TANNER TRACY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE VANDERPOOL | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1 PRAIRIE MEADOWS DR, ALTOONA, IA 50009-2100
- Principal officer (990 for 2025)
- JONATHAN MOSS, 1 PRAIRIE MEADOWS DRIVE, ALTOONA, IA 50009
- Signed the 990
- JONATHAN MOSS, EXECUTIVE DIRECTOR
- Phone
- (515) 967-4804
- Website
- HTTPS://WWW.IOWAHBPA.ORG/
- Return prepared by
- FORGE FINANCIAL & MANAGEMENT CONSULTING
Mission
THE ASSOCIATION'S MISSION IS TO PROMOTE THE COMMON INTEREST OF THE THOROUGHBRED OF IOWA.
Program accomplishments
- PROMOTE LEGISLATION AND UNIFORM RACING POLICIES BENEFICIAL TO HORSEMEN. NEGOTIATE WITH RACETRACK REGARDING SCHEDULES, STAKES, SAFETY, AND WORKING CONDITIONS. REPRESENT HORSEMEN AT RACING ASSOCIATIONS AND COMMISIONS. IMPROVE THE IMAGE OF THOROUGHBRED RACING.Expenses $618,714
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
- 42-1398246
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 3330: NATIONAL HBPA INC
- Assets (IRS master file)
- $913,216
- Income (IRS master file)
- $908,557
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $908,557 | $800,500 | $913,216 | XML |
| 990 | December 2024 | $915,008 | $702,447 | $808,398 | XML |
| 990 | December 2023 | $745,653 | $467,202 | $591,306 | XML |
| 990 | December 2022 | $468,390 | $478,433 | $312,657 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 42-1398246).
Questions about NATIONAL HBPA INC
- What is the EIN of NATIONAL HBPA INC?
- The employer identification number (EIN) of NATIONAL HBPA INC is 42-1398246.
- Is NATIONAL HBPA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1992.
- Are donations to NATIONAL HBPA INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL HBPA 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 NATIONAL HBPA 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 NATIONAL HBPA 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 NATIONAL HBPA INC?
- The 990 for the year ended December 31, 2025 names JONATHAN MOSS.
- Who are the officers and directors of NATIONAL HBPA INC?
- The 990 for the year ended December 31, 2025 lists 13 people; 2 received compensation from the organization, the highest $108,860 (JONATHAN MOSS, EXECUTIVE DI).
- How much revenue does NATIONAL HBPA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $908,557, expenses of $800,500 and total assets of $913,216 at year end.
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