INTERNATIONAL ANDALUSIAN AND LUSITANO HORSE ASSOCIATION (EIN 631105470) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Principal Officer

KAELI DRESSLER

Phone

2059958900

Tax Period

2022-01-01 to 2022-12-31

INTERNATIONAL ANDALUSIAN AND LUSITANO HORSE ASSOCIATION, founded in 1994, is a small nonprofit that reported $467K in total revenue in fiscal year 2018. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $444K left a modest 5% surplus.

Mission

TO PRESERVE THE PURITY OF THE BLOOD, AND TO PROMOTE THE INTEREST IN ANDALUSAN AND LUSITANO HORSES.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $163,525

Program Service Revenue $326,807

Investment Income $0

Other Revenue $9,031

TOTAL REVENUE $499,363

Expense Breakdown

Grants Paid $3,575

Salaries & Benefits $126,054

Fundraising Expenses $151,711

Program Expenses $182,732

Other Expenses $333,664

TOTAL EXPENSES $463,293

Year-over-Year Comparison

	2022	2021	Change
Revenue	$499,363	$427,408	+0.2%
Expenses	$463,293	$411,289	+0.1%
Net Income	$36,070	$16,119	+1.2%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAELI DRESSLER	PRESIDENT	10.00	Officer	$0	$0	$0
ERICA PEET	VICE PRESIDE	2.00	Officer	$0	$0	$0
ALEX DEES	TREASURER	1.00	Officer	$0	$0	$0
JERRY BEATTY	SECRETARY	1.00	Officer	$0	$0	$0
JODY SYDOW	SHOW COMMITT	5.00	Director	$0	$0	$0
AMANDA LATTA-PORTILLO	REGION 1 DIR	1.00	Director	$0	$0	$0
JENNIFER SANCHEZ	REGION 2 DIR	1.00	Director	$0	$0	$0
SANDRA JACOB	REGION 3 DIR	1.00	Director	$0	$0	$0
DR CORRINE STERN	REGION 5 DIR	1.00	Director	$0	$0	$0
JESSICA DANIEL	REGION 5 DIR	1.00	Director	$0	$0	$0
LISA ADAMS	REGION 6 DIR	1.00	Director	$0	$0	$0
MARTIN PEREZ	REGION 7 DIR	1.00	Director	$0	$0	$0
KAREN SAUSMAN	REGISTRAR	5.00	Director	$0	$0	$0
SHARON MOHR	REGISTRY BOA	3.00	Director	$0	$0	$0
KATE WADDELL	REGISTRY BOA	3.00	Director	$0	$0	$0
AMY STAR	REGISTRY BOA	3.00	Director	$0	$0	$0
ANN WILD	REGISTRY BOA	3.00	Director	$0	$0	$0
JANNA JOPP	REGION 2 DIR	0.00	Director	$0	$0	$0
KATELIN SWYGERT-DUKES	REGION 7 DIR	0.00	Director	$0	$0	$0

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	No data	No data	No data	No data
2022	$499,363	$463,293	$212,681	$36,070
2021	$427,408	$411,289	$196,553	$16,119
2020	$329,355	$280,621	$181,659	$48,734
2019	$395,975	$417,565	$110,778	$-21,590
2018	$466,835	$444,094	$132,230	$22,741

INTERNATIONAL ANDALUSIAN AND LUSITANO HORSE ASSOCIATION