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Friesian Horse Association of Kentucky

EIN 26-3964264 · Lexington, KY

Public records raise at least one point you should look into before giving.

What it says it does

THE FRIESIAN HORSE ASSOCIATION OF NORTH AMERICA WAS ESTABLISHED TO FURTHER AND PROMOTE THE BREEDING OF THE FRIESIAN HORSE.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)

SEE STATEMENT ON SCHEDULE O
THE FHANA ALSO SERVES AS THE NORTH AMERICAN CENTRAL POINT FOR THE REGISTRATION OF FRIESIAN HORSES OF THE KFPS. FHANA MANAGES THE OFFICIAL PAPER WORK FROM THE KFPS FOR THEIR MEMBERS IN THE UNITED STATES AND CANADA. FHANA ALSO ORGANIZES THE YEARLY INSPECTION CIRCUITS FOR THE INSPECTORS AND JUDGES FROM THE NETHERLANDS TO COME TO THE US AND CANADA, TO DO YEARLY INSPECTIONS OF OUR HORSES HERE, TO MAKE SURE THAT OUR BREEDING GOALS IS ALIGNED WITH THEIRS.AT THESE YEARLY INSPECTIONS, OUR FOALS AND 3 AND 4 YEAR OLDS ARE EVALUATED AND RANKED WITHIN THE OVERALL BREED POPULATION. FOALS ARE GIVEN A FIRST, SECOND OR THIRD PREMIUM, OR NONE AT ALL. OLDER MARES AND GELDINGS ARE RATED SIMILARLY, WITH THE TOP 35% BEING AWARDED A FIRST OR SECOND PREMIUM "STAR". THEY CAN GO FROM THERE, IF SELECTED, TO THE CROWN RATING, THEN ON TO MODEL, BASED ON THEIR CONFORMATION, PERFORMANCE AND ABILITY TO PASS A SUITABILITY TEST. THAT IS A TEST THAT EVALUATES SPORT/RIDING/DRIVING POTENTIAL. A MODEL MARE MUST HAVE ALSO HAD A LIVE FOAL.OTHER PREMIUMS ARE AVAILABLE FOR THE ABILITY TO PASS THEIR GOOD GENETICS TO OFFSPRING; A MARE WITH FOUR STAR OFFSPRING IS CONSIDERED TO BE A PREFERANT MARE. HORSES OF EITHER SEX CAN EARN, WITH A SET NUMBER OF HIGH SCORES IN EITHER RIDING OR DRIVING, A "SPORT" PREDICATE. MARES WITH ENOUGH OFFSPRING DOING WELL IN SPORTS CAN EARN A "PRESTATIE MARE" PREDICATE.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(5) labor or agricultural organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(5) labor or agricultural organization as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2009.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.