2026-07-29T08:19:15-05:00 2025-11-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-12-01 562350714 UNITED STATES EQUESTRIAN FEDERATION INC UNIT 8592582472 4001 WING COMMANDER WAY LEXINGTON KY 40511 WILLIAM J MORONEY CEO 8592582472 2026-06-30 1 1 EMILIE M KNIERIEM CPA P01330194 3178488920 2026-06-24 2024 2025-03-06 01:10:19Z WILLIAM J MORONEY 4001 WING COMMANDER WAY LEXINGTON KY 40511 41847603 0 X WWW.USEF.ORG X 2003 NY THE FEDERATION PROVIDES LEADERSHIP FOR EQUESTRIAN SPORT IN THE UNITED STATES BY PROMOTING THE PURSUIT OF EXCELLENCE BASED ON A FOUNDATION OF FAIR, SAFE COMPETITION AND THE WELFARE OF ITS HUMAN AND EQUINE ATHLETES. 21 20 170 500 1169243 0 7451434 7098478 25163951 26523866 692958 951505 3334755 1980798 36643098 36554647 2288514 2218636 0 0 13177809 13956562 0 0 0 22708955 22737627 38175278 38912825 -1532180 -2358178 38119508 38218090 14941501 15644928 23178007 22573162 X THE UNITED STATES EQUESTRIAN FEDERATION'S MISSION IS TO PROVIDE ACCESS TO AND INCREASE PARTICIPATION IN EQUESTRIAN SPORTS AT ALL LEVELS BY ENSURING FAIRNESS, SAFETY, AND ENJOYMENT. 0 0 10684959 2218636 10361126 SPORT PROGRAMS AND SPORT MANAGEMENT - AS THE NATIONAL GOVERNING BODY FOR EQUESTRIAN SPORT IN THE UNITED STATES, THE UNITED STATES EQUESTRIAN FEDERATION (USEF) SUPPORTS COMPETITIVE, TRAINING AND EDUCATIONAL OPPORTUNITIES IN 29 BREEDS AND DISCIPLINES FOR ATHLETES AND THEIR EQUINE PARTNERS AT ALL LEVELS OF EXPERIENCE AND INTEREST. USEF OFFERS PROGRAMS ON A NATIONAL AND INTERNATIONAL LEVEL FOR EMERGING, DEVELOPING AND ELITE ATHLETES.CONTINUED IN SCHEDULE O.THESE SPORT PROGRAMS ARE SUPPORTED BY A FRAMEWORK OF RULES, POLICIES AND PROCEDURES INCLUDING CALENDAR MANAGEMENT, COMPETITION LICENSING AND STANDARDS, ANTI-DOPING, PROHIBITED PRACTICES, CONCUSSION AND RETURN-TO-PLAY PROTOCOLS, SAFE SPORT, SPORT REGULATION, LICENSED OFFICIALS, AND PREPARATION AND SELECTION OF TEAM AND INDIVIDUAL ATHLETES FOR MAJOR INTERNATIONAL COMPETITIONS INCLUDING OLYMPIC AND PARALYMPIC GAMES, PAN-AM GAMES AND WORLD CHAMPIONSHIPS. 6215559 5769570 FAIRNESS, SAFETY AND WELFARE - THE USEF HORSE AND HUMAN SAFETY AND WELFARE EFFORTS ENCOMPASS A COMBINATION OF PROGRAMS FOCUSED ON THE SAFETY AND WELFARE OF HUMAN AND EQUINE ATHLETES. THESE PROGRAMS INVOLVE RESEARCH OF SUBSTANCES WHICH MAY AFFECT PERFORMANCE WHEN ADMINISTERED TO EQUINE ATHLETES COMPETING IN USEF LICENSED COMPETITIONS, EQUINE ANTI-DOPING INCLUDING THE COLLECTION AND TESTING OF SAMPLES, AND THE ENFORCEMENT OF RULES GOVERNING THE USE OF PROHIBITED SUBSTANCES DURING COMPETITION AS WELL AS THE TRAINING AND LICENSING OF COMPETITION OFFICIALS TASKED WITH ENSURING THE BEST INTERESTS OF USEF MEMBERS AND THEIR EQUINE PARTNERS. 11703941 10864142 MEMBER SERVICES - THE USEF'S MEMBER SERVICES PROGRAMS SERVE THE ENTIRETY OF THE MEMBERSHIP. MEMBER SERVICES DEPARTMENTS ARE RESPONSIBLE FOR DEVELOPING, IMPLEMENTING, AND ADMINISTERING THE FRAMEWORK OF RULES, POLICIES AND PROCEDURES THAT SUPPORT SPORT PROGRAMS, FAIRNESS, SAFETY, WELFARE AND ENJOYMENT. USEF PROVIDES EDUCATIONAL OPPORTUNITIES INCLUDING THE CARE AND TRAINING OF THE COMPETITIVE HORSE AND RIDER, MEDIA TRAINING AND HOW TO COMPETE IN FEDERATION LICENSED COMPETITIONS AS WELL AS LIVESTREAM AND VIDEO-ON-DEMAND SPORT COVERAGE. USEF ALSO OFFERS ANNUAL AWARDS AND RECOGNITION AND PROVIDES SAFE SPORT; RULES AND REGULATION SERVICES; COMPETITION LICENSING, STANDARDS, EVALUATION AND COMPLIANCE; ANTI-DOPING; HORSE AND HUMAN SAFETY AND WELFARE PROGRAMS; AND GENERAL SUPPORT OF THE EQUESTRIAN COMMUNITY. 28604459 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 1 339 0 1 170 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AK AL AR CA CO IL KY MA MD ME MI MN MS NC ND NH NY SC WI CT DC FL GA HI KS NV NJ NM OH OK OR PA RI TN UT VA WA WV X X MIKE DELAHANTY 8592256935 4001 WING COMMANDER WAY LEXINGTON KY 40511 TOM O'MARA PRESIDENT 40.00 0.00 X X 200000 0 0 JUDY WERNER VICE PRESIDENT 1.00 0.00 X X 0 0 0 JUDY SLOAN SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 JON KREITZ DIRECTOR 1.00 0.00 X 0 0 0 DIANE PITTS DIRECTOR 1.00 0.00 X 0 0 0 THOMAS BRENNAN DIRECTOR 1.00 0.00 X 0 0 0 LISA GORRETTA DIRECTOR 1.00 0.00 X 0 0 0 WILL FAUDREE DIRECTOR 1.00 0.00 X 0 0 0 MAX AMAYA DIRECTOR 1.00 0.00 X 0 0 0 MELISSA MOORE DIRECTOR 1.00 0.00 X 0 0 0 LING FU WYLIE DIRECTOR 1.00 0.00 X 0 0 0 DEBORAH JOHNSON DIRECTOR 1.00 0.00 X 0 0 0 BRITT MCCORMICK DIRECTOR 1.00 0.00 X 0 0 0 PHILIP RICHTER DIRECTOR 1.00 0.00 X 0 0 0 JACOB ARNOLD DIRECTOR 1.00 0.00 X 0 0 0 ELEANOR BRIMMER DIRECTOR 1.00 0.00 X 0 0 0 SYDNEY ELLIOTT DIRECTOR 1.00 0.00 X 0 0 0 BEEZIE MADDEN DIRECTOR 1.00 0.00 X 0 0 0 JOE MATTINGLEY DIRECTOR 1.00 0.00 X 0 0 0 CHESTER WEBER DIRECTOR 1.00 0.00 X 0 0 0 SHARON WHITE DIRECTOR 1.00 0.00 X 0 0 0 ALLISON BROCK DIRECTOR PARTIAL TERM 1.00 0.00 X 0 0 0 LAURA NICHOLSON DIRECTOR PARTIAL TERM 1.00 0.00 X 0 0 0 WILLIAM MORONEY CEO 40.00 0.00 X 469305 0 18586 MICHAEL DELAHANTY CFO 40.00 0.00 X 184883 0 26346 SONJA KEATING COO & GENERAL COUNSEL 40.00 0.00 X 363896 0 24792 DAVID O'CONNOR CHIEF OF SPORT 40.00 0.00 X 262836 0 20015 VICTORIA LOWELL CHIEF MARKETING & CONTENT 40.00 0.00 X 385864 0 25526 STEPHEN SCHUMACHER CHIEF VETERINARY OFFICER 40.00 0.00 X 206938 0 31931 HALLYE GRIFFIN DIRECTOR OF FEI/HIGH PERFO 40.00 0.00 X 207378 0 31899 JUSTIN PROVOST CHIEF INFORMATION OFFICER 40.00 0.00 X 105388 0 27738 KATHERINE FLYNN SENIOR VETERINARIAN, EQUINE HEALTH, & BIOSECURITY 40.00 0.00 X 136416 0 12527 2522904 0 219360 13 0 1 0 KELLY FREDRICKSON DVM 1248 E PERUVIAN PASTURES LANE BROOKSVILLE FL 34601 VETERINARIAN SERVICES 197563 TRAVERSE CITY HORSE SHOWS 15355 DE HAVILLAND COURT WELLINGTON FL 33414 SPONSORSHIP & LIVESTREAM FEES 175141 MICHEL ASSOULINE NIGHTINGALE BARN BRICKHOUSE ROAD COLNE ENGAINE CO6 2HJ UK COACHING 141548 ROBERT COSTELLO PO BOX 1951 SOUTHERN PINES NC 283881951 COACHING 135833 GEORGE WILLIAMS 421 PARK FOREST WAY WELLINGTON FL 33414 COACHING 127333 6 7098478 263330 7098478 MEMBERSHIP DUES 813990 10864142 10864142 COMPETITION FEES 711219 5988972 5988972 DRUG & MEDICATION FEES 900099 5769570 5769570 INTERNATIONAL COMPETITION 711219 2698048 2698048 SPORTS PROGRAMS 711219 667772 667772 535362 535362 26523866 716850 716850 340583 340583 5050527 4815872 234655 234655 234655 743488 477084 266404 266404 ADVERTISING 513120 1107660 1107660 MISCELLANEOUS INCOME 900099 200131 200131 IT SERVICES 541519 61583 61583 4437 4437 1373811 36554647 26994838 1169243 1292088 423976 423976 1794660 1794660 1637069 1096055 541014 9568097 6406061 3162036 286251 191652 94599 1645315 1101576 543739 819830 548895 270935 357634 176230 181404 77873 38373 39500 100747 100747 809705 398996 410709 2931302 862909 2068393 534242 148334 385908 1033552 516776 516776 526183 383986 142197 2340403 1799083 541320 524712 403350 121362 109656 54828 54828 573944 283761 290183 528441 313356 215085 INTERNATIONAL HIGH PERF 4868777 4868777 DRUGS & TESTING 4117762 4117762 OTHER ADMIN & FINANCE C 1184177 608080 576097 SPORTS PROGRAMS 1114536 1114536 1003981 952447 51534 38912825 28604459 10308366 0 287987 318583 3103328 1206491 1350000 1500000 1235036 1263623 468758 433079 705946 836216 13922928 6371336 7951630 7551592 21573982 23678714 1442841 1429792 38119508 38218090 1311248 2292080 7598740 7971109 5350226 4011909 0 600000 681287 769830 14941501 15644928 X 22479387 21760970 698620 812192 23178007 22573162 38119508 38218090 X -2358178 1698983 160000 -105650 X X 0 1 X 1 0 X 9599800 6335700 6367212 7451434 7098478 36852624 9599800 6335700 6367212 7451434 7098478 36852624 36852624 308668 675607 847368 748498 1057433 3637574 74991 108037 40608 223636 890 233146 243121 185057 204568 866782 41580616 123917125 0.88630 0.90630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 543007 0 9138866 2092073 7046793 57785 32567 25218 4710402 4246696 463706 15875 15875 7551592 RIGHT OF USE LIABILITIES 769830 769830 X 38785064 1698983 160000 371434 2230417 36554647 0 36554647 39389909 477084 477084 38912825 0 38912825 PART X, LINE 2: USEF IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. ADDITIONALLY, USEF HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. SINCE USEF IS PUBLICLY-SUPPORTED, CONTRIBUTIONS TO USEF QUALIFY FOR THE MAXIMUM CHARITABLE CONTRIBUTION DEDUCTION UNDER THE INTERNAL REVENUE CODE. USEF IS ALSO EXEMPT FROM STATE AND LOCAL INCOME TAXES. CURRENT ACCOUNTING STANDARDS REQUIRE USEF TO DISCLOSE THE AMOUNT OF POTENTIAL BENEFIT OR OBLIGATION TO BE REALIZED AS A RESULT OF AN EXAMINATION PERFORMED BY A TAXING AUTHORITY. FOR THE YEARS ENDED NOVEMBER 30, 2025 AND 2024, MANAGEMENT HAS DETERMINED THAT USEF DOES NOT HAVE ANY TAX POSITIONS THAT RESULT IN ANY UNCERTAINTIES REGARDING THE POSSIBLE IMPACT ON USEF'S FINANCIAL STATEMENTS. THERE WAS NO CHANGE IN THIS DETERMINATION DURING THE 2025 FISCAL YEAR. USEF RECORDS ANY INTEREST AND PENALTIES AS EXPENSE IN THE PERIOD INCURRED AND NO AMOUNTS HAVE BEEN RECORDED FOR THE YEARS ENDED NOVEMBER 30, 2025 AND 2024, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON INTEREST RATE SWAP -105,650. COST OF GOOD SOLD 477,084. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 477,084. SCHEDULE D, PART III, LINE 4 - COLLECTIONS OF ART USEF HAS AN EXTENSIVE COLLECTION OF TROPHIES AND ART WHICH HAS BEEN CONTRIBUTED TO OR PURCHASED BY THE ORGANIZATION. THIS COLLECTION IS MAINTAINED BY THE ORGANIZATION FOR PUBLIC EXHIBITION IN FURTHERANCE OF MEMBERSHIP SERVICE. NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES INTERNAIIONAL TRAINING AND COMPETITION 68075 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES INTERNATIONAL TRAINING AND COMPETITION 1510712 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES INTERNATIONAL TRAINING AND COMPETITION 15003 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES INTERNATIONAL TRAINING AND COMPETITION 29434 0 0 0 0 0 0 1623224 0 1623224 0 0 0 0 0 0 0 ELLEN ETTENGER DBA PRO SHOW SERVICES LLC 13704 OLD CREEK COURT PARRISH FL 64219 150560721 N/A 22500 0 COMPETITION GRANT HORSE PARK OF NEW JERSEY 626 ROUTE 524 ALLENTOWN NJ 08501 222682499 501(C)(3) 6000 0 COMPETITION GRANT LIVE OAK INTERNATIONAL 7340 N US HIGHWAY 27 STE 201 OCALA FL 34482 236424637 501(C)(3) 9000 0 COMPETITION GRANT STABLE VIEW LLC 117 STABLE DRIVE AIKEN SC 29801 273194934 N/A 6000 0 COMPETITION GRANT STEVEN HERRIG DBA TERRANOVA ENTERPRISES LLC 1301 6TH AVENUE BRADENTON FL 34205 852696154 N/A 9000 0 COMPETITION GRANT TRYON EQUESTRIAN PROPERTIES LLC 25 INTERNATIONAL BLVD MILL SPRING NC 28756 453912061 N/A 18000 0 COMPETITION GRANT 2 4 EQUESTRIAN EDUCATION 19 21500 DIRECT ATHLETE SUPPORT 133 1636729 EQUINE DISASTER RELIEF 3 120000 PART I, LINE 2: THE ORGANIZATION REQUIRES GRANT RECIPIENTS TO SUBMIT DETAILED FINANCIAL RECONCILIATIONS AND NARRATIVE REPORTS ANNUALLY (OR UPON COMPLETION OF THE PROJECT) DETAILING ALL EXPENDITURES ASSOCIATED WITH THE GRANT. THESE REPORTS ARE REVIEWED BY THE GRANT MANAGER TO ENSURE ALL FUNDS WERE USED IN ACCORDANCE WITH THE SIGNED GRANT AGREEMENT AND FOR THE SPECIFIED COMPETITION PURPOSES. THE ORGANIZATION WITHHOLDS SUBSEQUENT FUNDING IF REQUIREMENTS ARE NOT MET. X 1 0 X X 0 0 0 0 0 0 0 1 0 WILLIAM MORONEY CEO 433779 0 32754 0 2772 0 9150 0 9436 0 487891 0 0 0 VICTORIA LOWELL CHIEF MARKETING & CONTENT 366284 0 18548 0 1032 0 8998 0 16528 0 411390 0 0 0 SONJA KEATING COO & GENERAL COUNSEL 340530 0 22400 0 966 0 9001 0 15791 0 388688 0 0 0 DAVID O'CONNOR CHIEF OF SPORT 247044 0 15000 0 792 0 3667 0 16348 0 282851 0 0 0 HALLYE GRIFFIN DIRECTOR OF FEI/HIGH PERFO 195270 0 12000 0 108 0 6360 0 25539 0 239277 0 0 0 STEPHEN SCHUMACHER CHIEF VETERINARY OFFICER 198926 0 6206 0 1806 0 6392 0 25539 0 238869 0 0 0 MICHAEL DELAHANTY CFO 175591 0 9016 0 276 0 1136 0 25210 0 211229 0 0 0 TOM O'MARA PRESIDENT 200000 0 0 0 0 0 0 0 0 0 200000 0 0 0 PART I, LINE 1A THE PURCHASE OF FIRST-CLASS OR BUSINESS-CLASS AIRFARE REQUIRES APPROVAL BY THE CEO. CEO APPROVAL MUST BE OBTAINED PRIOR TO BOOKING RESERVATIONS. UPGRADES ARE ACCEPTABLE WHEN THERE IS NO ADDITIONAL COST TO USEF. PART I, LINE 7 ANNUAL BONUSES ARE DISCRETIONARY AND ARE NOT DETERMINED USING A FIXED FORMULA OR SET CALCULATION. THE CEO DETERMINES BONUS AMOUNTS EACH YEAR BASED ON PERFORMANCE AND OTHER RELEVANT FACTORS, TAKING INTO CONSIDERATION RECOMMENDATIONS FROM EMPLOYEE MANAGERS AND THE EXECUTIVE TEAM. BONUSES MAY VARY BY INDIVIDUAL AND YEAR. A KENTUCKY BOND DEVELOPMENT CORPORATION 472650498 2017-12-21 6400000 SEE PART VI 0 0 0 A 2316666 6400000 95234 6304766 2019 0 0 1 1 A 0 0 0 0 0.01600 0.01600 0 0 1 A 0 0 1 0 1 1 PNC BANK 10.000000000000 0 0 0 0 1 A 1 SCHEDULE K, PART I, COLUMN F FUNDING CONSTRUCTION OF APPROXIMATELY 35,000 SQUARE FOOT OFFICE BUILDING IN LEXINGTON, KENTUCKY. CHESTER WEBER BOARD MEMBER 5000 ATHLETE GRANT ASSIST ATHLETES TO COMPETE AT THE HIGHEST LEVEL OF EQUESTRIAN SPORTS JACOB ARNOLD BOARD MEMBER 19625 ATHLETE GRANT ASSIST ATHLETES TO COMPETE AT THE HIGHEST LEVEL OF EQUESTRIAN SPORTS X 51200 FMV X EQUESTRIAN SUPPLIES 9 263330 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE UNITED STATES EQUESTRIAN FEDERATION HAS TWO CATEGORIES OF MEMBERS: COMPETING MEMBERS AND NON-COMPETING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS WHO MEET THE DEFINITION OF "10-YEAR ATHLETE REPRESENTATIVE" UNDER THE US OLYMPIC & PARALYMPIC COMMITTEE BYLAWS ARE ELIGIBLE TO ELECT ATHLETE REPRESENTATIVES TO THE DESIGNATED SEATS ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, GENERAL COUNSEL, TREASURER, AND AUDIT COMMITTEE. ADDITIONALLY, THE GOVERNING BODY REVIEWS AND APPROVES THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, OFFICERS, BOARD MEMBERS, COMMITTEE MEMBERS, STAFF MEMBERS, AND CONTRACTORS PROVIDING SUBSTANTIAL SERVICES TO USEF MUST COMPLETE THE CONFLICT OF INTEREST DISCLOSURES. THE LEGAL DEPARTMENT AND AUDIT COMMITTEE REVIEW ALL RESPONSES AND DETERMINE WHETHER DISQUALIFYING CONFLICTS EXIST AND IF NOT, DETERMINE HOW DISCLOSED CONFLICTS WILL BE MANAGED. ANYONE WITH AN ACTUAL, PERCEIVED, OR POTENTIAL CONFLICT OF INTEREST MUST NOT BE PRESENT FOR DELIBERATIONS OR DECISION-MAKING. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT BOARD OF DIRECTORS REVIEWS AND MAKES ALL DECISIONS ON CEO COMPENSATION. INDUSTRY COMPARISON SALARY ANALYSIS OF BOTH FOR-PROFIT AND EXEMPT ORGANIZATIONS ARE USED TO ANALYZE THE SALARIES. DECISIONS ARE DOCUMENTED IN MEETING MINUTES AND THE REVIEW IS DONE ANNUALLY. ALL USEF SALARIES HAVE BEEN REVIEWED BY THE DIRECTOR OF STAFF RESOURCES AND SENIOR MANAGEMENT. THE DIRECTOR OF STAFF RESOURCES AND CFO UTILIZED INDUSTRY COMPARISON SALARY ANALYSIS OF BOTH FOR-PROFIT AND EXEMPT ORGANIZATIONS TO ANALYZE THE SALARIES. THE ORGANIZATION WAS PROVIDED A COPY OF THE ANALYSIS FOR THEIR RECORDS. FORM 990, PART VI, SECTION C, LINE 19 USEF BYLAWS, CONFLICT OF INTEREST POLICY, BOARD OF DIRECTORS MEETING MINUTES, ANNUAL AUDIT REPORTS, ANNUAL TAX FILINGS, AND THE IRS DETERMINATION LETTER ARE POSTED AT WWW.USEF.ORG FORM 990, PART XI, LINE 9: UNREALIZED GAIN/LOSS ON VALUE OF INTEREST RATE SWAP CONTRACT -105,650. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. USEF GLOBAL LICENSING INC 1209 ORANGE STREET WILMINGTON DE 19801 883883355 ASSET LICENSING DE 0 0 UNITED STATES EQUESTRIAN FEDERATION INC