2026-08-14T08:10:13-07:00 2025-09-30 752593210 Sutton Frost Cary LLP 200 E Front St Suite 200 Arlington TX 76011 990 2024-10-01 750978808 NATIONAL CUTTING HORSE ASSOCIATION NATI 8172446188 260 BAILEY AVENUE FORT WORTH TX 76107 DENISE WILLIAMS Treasurer 2026-08-14 true true Ileana Gamillo Esparza P02424259 8176498083 2024 2025-03-06 01:10:19Z JAY WINBORN 260 BAILEY AVENUE FORT WORTH TX 76107 53912520 false X WWW.NCHACUTTING.COM X 1946 TX THE NCHA PROMOTES AND CELEBRATES THE CUTTING HORSE, WHOSE ORIGIN ON WESTERN RANCHES ALLOWS US TO SUPPORT RANCHING AND ITS WESTERN HERITAGE. 166 155 29 200 133213 5061182 5992791 26228950 27309606 982204 1361128 389012 373749 32661348 35037274 8000 42000 0 2844946 2934786 0 1122940 27363828 27909025 30216774 30885811 2444574 4151463 26908351 32291121 9222223 10182580 17686128 22108541 THE NCHA PROMOTES AND CELEBRATES THE CUTTING HORSE, WHOSE ORIGIN ON WESTERN RANCHES ALLOWS US TO SUPPORT RANCHING AND ITS WESTERN HERITAGE. BY ESTABLISHING RULES FOR THE CONDUCT OF CUTTING HORSE SHOWS, NCHA STRIVES TO GIVE CUTTERS A LEVEL PLAYING FIELD AND A PROGRESSIVE CLASS STRUCTURE, WHICH ACCOMODATES EVERYONE FROM THE BEGINNER TO THE ADVANCED COMPETITOR. NCHA DRAWS ON THE DIVERSE TALENTS AND BACKGROUND OF ITS MEMBERS, AND ENCOURAGES THEIR PARTICIPATION IN HELPING IT ACHIEVE THESE GOALS. false false Shows-Through exhibitions, NCHA Members can present their cutting horses for evaluation against horses of a similar skillset. NCHA Produces eight events and Approves more than one thousand events held by independent parties, each year. Approved events remit show results to the Association, where earnings data for horse and rider are retained for accolades. Judges-Exhibitors at events present their cutting horses for evaluation by NCHA certified Judges. Judges are granted certification through a testing and approval program. NCHA Produced and Approved events require certified judges for production and approval. Marketing-The promotion of exhibitors and the sport is managed by the Associations Marketing department. Athletes and the sport are promoted via social media and through the Associations monthly, printed magazine, The Cutting Horse Chatter. Operational Systems-Collection and calculation of Produced and Approved events data is managed through the Associations operational systems. The systems store earnings, awards and member data for each of the Associations major departments, including: Shows, Membership, Judges, Stallion Foal, and Youth. Stallion Foal-For the on-going concern and longevity of the sport, stallions and their offspring are promoted through the Stallion and Foal Program. Stallions are subscribed to the program for a corresponding breeding year, and the resulting offspring are nominated to the program. Funds resulting from the program are then utilized to incentivize members to breed, raise, and exhibit the offspring at NCHA Produced and Approved events.Youth-To promote future generations of cutters, the Association seeks to promote and develop youth members to compete, participate in leadership programs, and be eligible for a variety of financial and educational opportunities at NCHA Produced and Approved events. false true true true false false false false false true false false false false true false true false false true true false false false false false false false true false false false false false false true false false false false true true false false true 875 0 true 29 true true true false false false false false false false X 166 155 false false false false true true true true true false true true true true true true false true true true false X X X DENISE WILLIAMS 8172446188 260 BAILEY AVENUE FORT WORTH TX 76107 JAY WINBORN Executive Dir. 35.00 5.00 X 470883 0 25838 Andy Adams Director of Judges 40.00 0.00 158373 0 21665 CARLEY MONTEMURO DIRECTOR OF MARKET 40.00 0.00 160983 0 8954 JIMMY VECERA Director of Data 40.00 0.00 134015 0 30500 DENISE WILLIAMS Treasurer 40.00 0.00 X X 156627 0 0 SHIANNE MEGEL DIRECTOR OF SHOWS 40.00 0.00 151288 0 4242 SEE ATTACHED LIST FOR BOD DIRECTORS 0.00 0.00 X 0 0 0 1232169 91199 6 false true false Rapp Philip or Mary Ann 400 Smith Trail Weatherford TX 760889185 CATTLE SUPPLIER 353035 Trotter & Scarmardo Partnership 1893 FM 1362 caldwell TX 77836 CATTLE SUPPLIER 649880 BRANDON SMITH 6800 E FM 476 PLEASANTON TX 78064 CATTLE SUPPLIER 398875 3K CATTLE 8514 JIM BAKER ROAD JUSTIN TX 76247 CATTLE SUPPLIER 780820 Jackpot Business Comany LLC PO Box 2788 sugar land TX 774872788 CATTLE SUPPLIER 356049 22 3355421 2637370 342048 5992791 AFFILIATE INCOME 900099 2036070 2036070 ENTRY & SHOW FEES 900099 18155213 18155213 HORSE AUCTION COMMISIONS 900099 1672330 1672330 MEMBERSHIP DUES 900099 921040 921040 STALLS/PRACTICE PEN 900099 3521845 3521845 1003108 1003108 27309606 679506 679506 0 0 0 19556868 18872103 3143 684765 -3143 681622 681622 0 0 0 ADVERTISING 541800 133213 133213 MISCELLANEOUS REVENUE 900099 46817 46817 SPECIAL PROJECTS 900099 193719 193719 373749 35037274 27550142 133213 1361128 0 0 42000 42000 0 534238 200177 267676 66385 0 1837851 688635 920843 228373 23386 8763 11717 2906 313105 117319 156879 38907 226206 84759 113339 28108 0 331772 331772 52500 52500 0 0 82439 82439 579203 103973 275385 199845 767134 533238 2757 231139 0 141158 47459 93699 0 2380774 2259718 120656 400 34792 15126 10953 8713 0 320969 320969 0 0 108455 108455 205913 4823 201090 PREMIUMS 14195770 14195770 CATTLE 3667983 3667983 JUDGES & SHOW LABOR 1983114 1983114 AWARDS 1699629 1699629 1357420 799884 239372 318164 30885811 26773339 2989532 1122940 3384504 2067870 0 0 3004655 2330304 0 0 0 0 500801 733070 6352360 5104337 1289969 1248023 18724168 25890277 0 0 0 4254 21577 26908351 32291121 800394 841789 8421829 9340791 9222223 10182580 X 17603210 22024017 82918 84524 17686128 22108541 26908351 32291121 4151463 270950 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false NCHAS TEXAS EVENTS PAC 260 BAILEY AVENUE FORT WORTH TX 76107 263023474 269686 true true false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities THE ORGANIZATION HAS A SECTION 527 SEPARATE SEGREGATED FUND, NCHA'S TEXAS EVENTS PAC. THE ORGANIZATION COLLECTS VOLUNTARY DONATIONS FROM INDIVIDUALS AND REMITS THE DONATIONS TO NCHA'S TEXAS EVENTS PAC. THE DONATIONS ARE THEN DISTRIBUTED BY THE SEPARATE SEGREGATED FUND TO VARIOUS POLITICAL CAMPAIGNS. 139788 139788 2438438 1470087 968351 1300774 1160889 139885 2473360 2473361 -1 1248023 X 35225785 270950 270950 34954835 82439 82439 35037274 30803372 30803372 82439 82439 30885811 Part X : FIN48 Footnote The majority of activities of NCHA are exempt from federal income taxes under section 501(c)(5) of the Internal Revenue Code (IRC). Some activities of the Association are subject to federal income taxes under unrelated business income rules. NCHA did not have material amounts of unrelated business income for the year ended September 30,2025.GAAP requires the evaluation of tax positions taken in the course of preparing the Associations tax returns and recognition of a tax liability (or asset) if the Association has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Association, and has concluded that as of September 30, 2025, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. europe 0 0 grant given 42000 42000 42000 general support 42000 wire 1 false false false false false false X X false false false Andy Adams Director of Judges 158373 21665 180038 CARLEY MONTEMURO DIRECTOR OF MARKET 160983 8954 169937 DENISE WILLIAMS Treasurer 156627 156627 JAY WINBORN Executive Dir. 470883 25838 496721 JIMMY VECERA Director of Data 134015 30500 164515 SHIANNE MEGEL DIRECTOR OF SHOWS 151288 4242 155530 X 65435 fmv X 3 3737 FMV X 2 103241 FMV X FURNITURE 1 5000 FMV X CERTIFICATE 1 5985 FMV X Gift CARD 1 1000 fmv X TACK 1 80400 FMV X TACK 1 7750 FMV X TACK 1 69500 FMV false false false Form 990, Part VI, Section A, Line 6 THE ORGANIZATION ACCEPTS APPLICATIONS FOR PAID MEMBERSHIPS. MEMBERS PARTICIPATE IN CUTTING HORSE SHOWS AND COMPETITIONS. The Association is based upon a Membership of individuals with the intent of promoting the sport of cutting and cutting horses. Form 990, Part VI, Section A, Line 7a the Association haS members who have the power to elect or appoint one or more members to the governing body. The general membership elects the Board of Directors. The Board of DirectorS electS members to the Executive Committee, who oversee the quarterly activities of the Association. Staff manage day-to-day operations for the Association. Form 990, Part VI, Section A, Line 7b THE MEMBERSHIP OF THE ORGANIZATION MUST VOTE TO APPROVE ANY CHANGES TO THE ORGANIZATION'S GOVERNING DOCUMENTS. Form 990, Part VI, Section B, Line 11b The form 990 will be provided to the executive director and treasurer for review prior to filing. Form 990, Part VI, Section B, Line 12c OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REVIEWING AND CONFIRMING FINANCIAL TRANSACTIONS. Form 990, Part VI, Section B, Line 15a The compensation of the executive director is determined via comparable data given the geographic location, skillset, and experience. the compensation is also reviewed annually during regularly scheduled reviews between the chair of the board and chair of the finance committee. Form 990, Part VI, Section C, Line 19 The organizations financials are made available to the public via our website, and through external, third-party providers such as Propublica and Guidestar. NCHA CHARITIES FOUNDATION 260 BAILEY AVENUE FORT WORTH TX 76107 751796627 SUPPORT NCHA TX 501(C)(3) LINE 12A,I NA false NCHAS TEXAS EVENTS PAC 260 BAILEY AVENUE FORT WORTH TX 76107 263023474 COLLECTS DONATIONS FOR POL. CAMPAIGNS TX 527 N/A NCHA true false false true false false false false false false false false false false false false false false true false NCHA CHARITIES FOUNDATION c 95000 cash received NCHAS TEXAS EVENTS PAC r 268080 cash paid