Nonprofit · EIN 93-0581523
OREGON QUARTER HORSE RACING ASSOCIATION INC
Tax-exempt · TURNER, OR 97392
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $449,166 | $557,221 | -$108,055 | $497,984 | $0 | $497,984 |
| December 31, 2024 | 990 | $385,728 | $438,599 | -$52,871 | $606,039 | $0 | $606,039 |
| December 31, 2023 | 990 | $429,917 | $390,207 | $39,710 | $658,910 | $0 | $658,910 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $439,449
- Investment income
- $3,081
- Other revenue
- $6,636
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $18,000
- Salaries, compensation and benefits (total)
- $18,000
- Professional fundraising fees
- $0
- Accounting fees
- $935
- Travel
- $2,804
- Program services (functional)
- $497,435
- Management and general (functional)
- $59,786
Balance sheet and other
- Total assets, start of year
- $606,039
- Total assets, end of year
- $497,984
- Total liabilities, end of year
- $0
- Net assets, end of year
- $497,984
- Gross receipts
- $449,166
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1993
- State of legal domicile
- OR
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 |
|---|---|---|---|
| MATT HUSE | BOARD Trustee or director | 0 | $0 |
| CHRIS PHILBROOK | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LEAH NELSON | SECRETARY Trustee or director, Officer | 10 | $0 |
| ROD LOWE | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| HECTOR MAGALLANES | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDY DICKERSON | BOARD MEMBER Trustee or director | 1 | $0 |
| PATTI HARRIS | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVE NELSON | BOARD MEMBER Trustee or director | 1 | $0 |
| MALON COWGILL | BOARD MEMBER Trustee or director | 1 | $0 |
| SAUL RODRIGUEZ | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEAH NELSON | Secretary Trustee or director, Officer | 10 | $18,000 |
| MATT HUSE | BOARD Trustee or director | 0 | $0 |
| CHRIS PHILBROOK | President Trustee or director, Officer | 1 | $0 |
| ROD LOWE | Vice President Trustee or director, Officer | 1 | $0 |
| HECTOR MAGALLANES | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDY DICKERSON | BOARD MEMBER Trustee or director | 1 | $0 |
| PATTI HARRIS | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVE NELSON | BOARD MEMBER Trustee or director | 1 | $0 |
| MALON COWGILL | BOARD MEMBER Trustee or director | 1 | $0 |
| SAUL RODRIGUEZ | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEAH NELSON | Secretary Officer | 10 | $18,000 |
| CONNIE CHUMBLEY | BOARD Trustee or director | 1 | $0 |
| HECTOR MAGALLANES | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDY DICKERSON | BOARD MEMBER Trustee or director | 1 | $0 |
| PATTI HARRIS | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVE NELSON | BOARD MEMBER Trustee or director | 1 | $0 |
| MALON COWGILL | BOARD MEMBER Trustee or director | 1 | $0 |
| SAUL RODRIGUEZ | BOARD MEMBER Trustee or director | 1 | $0 |
| CHRIS PHILBROOK | President Officer | 1 | $0 |
| ROD LOWE | Vice President Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7479 NELSON LN SE, TURNER, OR 97392-9768
- Principal officer (990 for 2025)
- LEAH NELSON, 7479 NELSON LN SE, TURNER, OR 97392
- Signed the 990
- LEAH NELSON, SECRETARY
- Phone
- (503) 743-2528
- Website
- OREGONQHRA.ORG
- Return prepared by
- GERALD HOOTS LLC
Mission
OUR MISSION IS TO PROVIDE RACING OPPORTUNITIES FOR ALL QUARTERHORSE OWNERS, BREEDERS, STALLION OWNERS AND TRAINERS PARTICIPATING IN THE STATE OF OREGON. TO COMMUNICATE AND REPRESENT QUARTER HORSE INTEREST BEFORE THE OREGON RACING COMMISSION AND THE OREGON LEGISLATURE. TO COOPERATE AND WORK DIRECTLY WITH COMMERCIAL RACE TRACKS AND COUNTY FAIR ASSOCIATION TO ENHANCE RACING OPPORTUNITIES FOR ALL QUARTER HORSES. TO PROMOTE RACING OPPORTUNITIES FOR QUARTER HORSES, PARTICIPATING IN OREGON, TO THE FANS, CURRENT OWNERS, NEW OWNERS, BREEDERS, THE MEDIA, AND THE GENERAL PUBLIC.
Program accomplishments
- ENCOURAGE IMPROVEMENTS AND GENERAL KNOWLEDGE OF THE QUARTER HORSE BREED BY PROMOTION OF RACING IN OREGON, WHICH IS GOVERNED BY THE OREGON RACING COMMISSION
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
- 93-0581523
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $497,984
- Income (IRS master file)
- $449,166
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $449,166 | $557,221 | $497,984 | XML |
| 990 | December 2024 | $385,728 | $438,599 | $606,039 | XML |
| 990 | December 2023 | $429,917 | $390,207 | $658,910 | XML |
| 990 | December 2022 | $358,791 | $379,407 | $619,200 | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | IRS |
| 990 | October 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 93-0581523).
Questions about OREGON QUARTER HORSE RACING ASSOCIATION INC
- What is the EIN of OREGON QUARTER HORSE RACING ASSOCIATION INC?
- The employer identification number (EIN) of OREGON QUARTER HORSE RACING ASSOCIATION INC is 93-0581523.
- Is OREGON QUARTER HORSE RACING ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1972.
- Are donations to OREGON QUARTER HORSE RACING ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OREGON QUARTER HORSE RACING ASSOCIATION 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 OREGON QUARTER HORSE RACING ASSOCIATION 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 OREGON QUARTER HORSE RACING ASSOCIATION 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 OREGON QUARTER HORSE RACING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names LEAH NELSON.
- Who are the officers and directors of OREGON QUARTER HORSE RACING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does OREGON QUARTER HORSE RACING ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $449,166, expenses of $557,221 and total assets of $497,984 at year end.
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