Ludwig's Corner Horse Show Association

Nonprofit profile at a glance

EIN
236297513
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Uwchland, PA, USA
Phone
2672780441
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$162,404
Expenses
$61,490
Assets
$589,138
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Sara Jane Lubrano (President)
  • Barbara Van Horn (Vice President)

People named in this filing

  • Sara Jane Lubrano (President)
  • Barbara Van Horn (Vice President)
  • Barbara Mako (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To preserve the horse tradition of Chester County; host an annual Labor Day weekend horse show and country fair; maintain the show grounds as open space and make facilities available for horse and dog shows, community events and activities.

What it reported doing in 2025

Activities include: Horse shows, Dog Shows, Carnival, Ballon Festival, Beer Garden, Indian Cultural Events, Bike Rides, Performing Arts-Vocal, Vaulting Exhibitions, Pony Games Exhibitions, Carriage Exhibitions, Vegetable Festival, Horse Schooling Sessions and Craftsment Events.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.1%; rating input score 29
  • Program expense ratio: 74.3%; rating input score 74
  • Fundraising efficiency: $752.52 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 62.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 9.58; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 29.1% of revenue deployed · 74.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $46K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.