THE UNITED STATES PONY CLUBS INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1954

Legal Domicile

Principal Officer

JENNIFER L SWEET

Phone

8592547669

Tax Period

2024-01-01 to 2024-12-31

THE UNITED STATES PONY CLUBS INC, founded in 1954, is a community nonprofit in the Recreation & Sports sector that reported $2.7M in total revenue in fiscal year 2024. Revenue surged 29% from the prior year, signaling strong growth momentum. Net assets of $7.7M represent 34 months of operating reserves.

Mission

THE UNITED STATES PONY CLUBS, INC., DEVELOPS CHARACTER, LEADERSHIP, CONFIDENCE AND A SENSE OF COMMUNITY IN YOUTH THROUGH A PROGRAM THAT TEACHES THE CARE OF HORSES AND PONIES, RIDING AND MOUNTED SPORTS.

Program Service Accomplishments

Program 1

Expenses: $63,605 Revenue: $33,360

INSTRUCTION - INCLUDES DISTRIBUTION OF PUBLICATIONS WHICH INFORM MEMBERS OF MATTERS PERTAINING TO EQUESTRIAN INSTRUCTION.

Program 2

Expenses: $1,785,909 Revenue: $1,902,916

ACTIVITIES - INCLUDES SPONSORING COMPETITIONS AND OTHER ACTIVITIES (SUCH AS ANNUAL MEETING, INSURANCE, AND MEMBER SERVICES ETC.) WHICH INVOLVE CHILDREN WHO PARTICIPATE IN EQUESTRIAN EVENTS AND TO...

ACTIVITIES - INCLUDES SPONSORING COMPETITIONS AND OTHER ACTIVITIES (SUCH AS ANNUAL MEETING, INSURANCE, AND MEMBER SERVICES ETC.) WHICH INVOLVE CHILDREN WHO PARTICIPATE IN EQUESTRIAN EVENTS AND TO DEVELOP THEIR SKILLS AND APPRECIATION OF RIDING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $384,948

Program Service Revenue $1,755,402

Investment Income $301,445

Other Revenue $269,654

TOTAL REVENUE $2,711,449

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,198,817

Fundraising Expenses $219,439

Program Expenses $1,849,514

Other Expenses $1,698,801

TOTAL EXPENSES $2,897,618

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,711,449	$2,098,465	+0.3%
Expenses	$2,897,618	$2,374,001	+0.2%
Net Income	$-186,169	$-275,536	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

2000

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$130,676

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RAE BIRR	VP OF REG ADMIN & BOARD MEMBER	3.00	Officer Director	$0	$0	$0
SUE BETH BUNN	BOARD MEMBER	3.00	Director	$0	$0	$0
LORELEI COPLEN	BOARD MEMBER	3.00	Director	$0	$0	$0
RAY INGANDELA	BOARD MEMBER	3.00	Director	$0	$0	$0
SUEANN MCCLELLAND	TREASURER & BOARD MEMBER	3.00	Officer Director	$0	$0	$0
SUE SMITH	BOARD MEMBER	3.00	Director	$0	$0	$0
JENNIFER SWEET	PRESIDENT & BOARD MEMBER	3.00	Officer Director	$0	$0	$0
ALLISON THOMAS	BOARD MEMBER	3.00	Director	$0	$0	$0
BO VARNADO	BOARD MEMBER	3.00	Director	$0	$0	$0
JAN WHITEHOUSE	VP OF ACTIVITIES & BOARD MEMBER	3.00	Officer Director	$0	$0	$0
TERRY ANDERSON	BOARD MEMBER	3.00	Director	$0	$0	$0
HEATHER ROSENKER	BOARD MEMBER	3.00	Director	$0	$0	$0
ASIA THAYER	BOARD MEMBER	3.00	Director	$0	$0	$0
ERIC SETO	BOARD MEMBER	3.00	Director	$0	$0	$0
SHELLEY NEVINS	SECRETARY & BOARD MEMBER	3.00	Officer Director	$0	$0	$0
SEDATE KOHLER	BOARD MEMBER	3.00	Director	$0	$0	$0
SALI GEAR	BOARD MEMBER	3.00	Director	$0	$0	$0
SARAH ANDRES	VP INSTRUCTION & BOARD MEMBER	3.00	Officer Director	$0	$0	$0
LORELLE CARPENTER	BOARD MEMBER	3.00	Director	$0	$0	$0
TERRI FOREMAN	BOARD MEMBER	3.00	Director	$0	$0	$0
JOCELYN HUNT	NYB CHAIR	3.00	Director	$0	$0	$0
DEB KIRSCH	FIRST VP & BOARD MEMBER	3.00	Officer Director	$0	$0	$0
LYDIA EILINGER	BOARD MEMBER	3.00	Director	$0	$0	$0
LORI PICKETT	BOARD MEMBER	3.00	Director	$0	$0	$0
DONALD MCLEAN	BOARD MEMBER	3.00	Director	$0	$0	$0
TERESA D WOODS	EXECUTIVE DIRECTOR	37.50	Officer	$118,281	$12,395	$130,676

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$2,711,449	$2,897,618	$8,487,198	$-186,169
2023	$2,098,465	$2,374,001	$8,035,022	$-275,536
2022	$2,257,274	$2,159,546	$7,485,678	$97,728
2021	$2,773,212	$2,332,322	$8,497,562	$440,890
2020	$2,133,094	$2,019,586	$7,470,559	$113,508
2019	$2,529,665	$2,343,234	$6,850,883	$186,431
2019	$2,529,665	$2,343,234	$6,850,883	$186,431
2018	$2,567,108	$2,411,138	$6,055,929	$155,970