Th e FQ HR Jou rn al Th e FQ HR Jou rn al Th e FQ HR Jou rn al Th

6650 Holly Drive
West Olive, MI 49460-9731
The FQHR Journal
Foundation Quarter Horse
JOURNAL
July ~ September 2013 -
Published Quarterly
In this issue…
Affiliate Listing
Letter from the Home Office
“The greatest cowhorse to
ever look through a bridle”
2013 Approved Judges Listing
2013 Show & Event Calendar
Affiliate Updates
Legal Advice:
“The IRS Manual Reveals Attitude
Toward Industry”
Member Submission:
“Outrunning a Forest Fire”
Classifieds
FQHR Membership Application
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Foundation Quarter Horse Affiliate Listing
First Missouri State Affiliate
www.fmsfqhra.com
Dean White, President
(660) 525-9045
Kansas Affiliate
www.kfqhra.com
Visit us on Facebook!
Nancy Owens, President
(620) 598-2287
[email protected]
Michigan Affiliate
www.michigan-fqhr.com
Visit us on Facebook!
Mark Blodger, President
(616) 897-7082
[email protected]
Missouri Affiliate
www.mofqhr.com
Visit us on Facebook!
Gary Nickerson, President
(563) 370-5238
[email protected]
Texas Affiliate
www.txfqhc.com
Visit us on Facebook!
Sam Hendrickson
(254) 760-0086
[email protected]
Nebraska Affiliate
www.neafqhr.net
Visit us on Facebook!
Tom Keenan, President
(402) 723-5965
[email protected]
Wisconsin Affiliate
www.wifqha.org
Visit us on Facebook!
Mike McGowan, President
(715) 284-9112
[email protected]
Oklahoma Affiliate
www.okfqhr.com
Grady Dougless, President
(940) 368-1227
[email protected]
Advertising Rates
The Foundation Quarter Horse Registry
PO Box 165
Vicksburg, MI 49097-0165
Phone: (269) 649-1106
Fax: (269) 649-1560
Web: www.fqhr.net
Email: [email protected]
$90 full page
$75 3/4 page
$50 1/2 page
$25 1/4 page
$250 full page for one year
We love to hear from our members! If you
have something you’d like added, a question
answered, or a memory or story you’d like
to share, let us know! Email The Journal @
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Published Bi-Monthly
as an online publication only
January - March
April - June
July - September
October - December
Deadlines for submission:
May 15th for June Edition
August 15th for September Edition
November 15th for December Edition
The Journal is the Official Publication of the
Foundation Quarter Horse Registry
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A Letter from Home Office...
Bill and I would like to take this opportunity to thank all of you for your support this year. We continue to
work hard to get registrations, transfers and memberships turned around in a timely manner for our members. And we hope we are answering your questions to your satisfaction. Please let us know if there is anything we can do to help you.
The 2013 World Round Up and Review is in the books. There will be a separate FQHR Journal coming out to
address just that. At the 2013 World Round Up we awarded the FQHR Scholarship. This year’s recipient
was Kasey Hamilton from Oklahoma. We had several individuals who were in the running. But Kasey’s
commitment to the FQHR and her local affiliate brought her to the top. We are very glad that we can assist
Kasey in reaching her goals for the future. I had a silent auction at the World Round Up to fund the scholarship for 2014. I am happy to report that the members’ support resulted in sufficient funds to fund the 2014
FQHR Scholarship in its entirety.
We have several more individuals looking to become FQHR judges. They are currently in the application
process and/or taking their test. Our judges Chairmen are really looking hard at any new applicants to ensure they will be a good fit for the FQHR and are qualified. While talking about FQHR judges, we received
very few judges evaluations from the exhibitors. We really need the members’ input to help us evaluate the
judges. It also helps the judges.
Bill and I are heading out to the Oklahoma and Kansas roundups in October. We are looking forward to
meeting new friends and renewing old acquaintances. We plan on stopping by a few of your ranches while
we are out that way.
In closing, thank you to each and every one of you for your continued support and belief in the FQHR and
these fine horses. This is YOUR organization and we want you to be proud to say so.
Respectfully,
Vicki Austin
Foundation Quarter Horse Registry
FQHR Advisory Board
Bill & Vicki Austin
5521 East W
Vicksburg, MI 49097
(269) 649-1106
Sam Goddard
2955 AVE D
Brookville KS 67425
(785) 225-6842
Sam Nicolosi
3800 N E 50th St
Oklahoma City, OK 73121
(405) 820-8410
Bud Sherman
5696 S 95th Rd
Walnut Grove, MO 65770
(417) 770-7701
Richard Heinrichs
1339 Rd 6900
Hebron, NB 68370
(402) 768-7135
Judges Commissioner
Robert J. Walton
5861 E Rosebush Rd
Rosebush, MI 48878
(989) 433-2925
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FQHR Approved Judges
Approved judges for the 2013 Show Season, listed in alphabetical order
Judges Committee
Eddie Smith
28 Westfield Rd
Fletcher, NC 28732
(828) 687-1786
Smith.judge5@yahoo,com
Deb Adams
2505 N. Hwy 14
Marquette, NE 68854
(402) 410-1112
[email protected]
Carole E. Dunbar
2909 N. Sheridan Rpad
Chicago, IL 60657
(773) 281-3585
[email protected]
John Aipperspach
1627 S Plaza
Springfield, MO 65804
(417) 886-1069
Rebecca Frerking
1952 15th Rd
Washington, KS 66968
cell: (785) 632-0721
(785) 325-2113
Vicki Austin
5521 East W
Vicksburg, MI 49097
(269) 649-1545
Robert J. Walton
5861 E Rosebush RD
Rosebush, MI 48878
Larry Kasten
W8342 830th Avenue
River Falls, WI 54022
Home: (715) 425-2737
Cell: (715) 441-9549
[email protected]
Louie C Lawson
4172 Enoch Rd
Aynor, SC 29511
(843) 602-1460
Sam Goddard
2955 Avenue D
Brookville, KS 67425
(785) 225-6842
Jeff Lebbin
5347 Grand Blanc Rd
Swartz Creek, MI 48473
(734) 646-9089
[email protected]
Quentin Combs
255 NE Hwy 50
Warrensburg, Missouri 64093
(Home) 660-747-0337
(Cell) 660-238-2939
[email protected]
Joe Goodenow
P.O. Box 310
Cohoctah, Mi 48816
(517) 927-7658
[email protected]
Karen (Hill) Coyle
PO Box 626
Wheatland, OK 73097
Home: (405) 590-4264
Work: (405) 745-3036
Don Griffin
P.O. Box 351
Axtell, TX 76624
(254) 366-6096
[email protected]
Carlina L Dekat
1711 Weeping Willow Lane
Dover, PA 17315
(717) 318-5530
Debra A. Hamilton
1365 Spencer Road
Joliet, IL 60433
Home: (815) 723-7114
Cell: (815) 735-8563
[email protected]
Rick Dubay
5093 State Rd
Fort Gratiot, MI 48059
(810) 824-6513
Juslain LuMaye
955 Tuscany Lane
Hatley, WI 54440
(715) 498-6452
[email protected]
Gary Nickerson
20390 30th Ave
Stockton, Iowa 52769
Cell (563) 370-5238
Home (563) 284-5031
Reevea (Wehrman) Nickerson
27897 Lamms Ln
Sedalia, MO 65301
(563) 260-5669
Ernest Sheltry
597 S. Hwy 81
Ninnekah, OK 73067
(405) 274-5464
[email protected]
Laurie Jumper
20905 N. Walbaum Rd
Geary, OK 73040
(405) 884-2139
[email protected]
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Brandon Smith
RT 1 BOX 20
Colony, OK 73021
Home: (405) 929-7320
Cell: (405) 542-7228
Tinker Turner
1697 French Prairie Rd
Boonville, AR 72927l
(479) 518-6522
Dr. Gary Webb
4519 W Farm Rd 33
Ash Grove, MO 65604
(417) 459-8741
Amye K. (Lithenthal) Webster
9031 Lawrence 1170
Mt. Vernon, MO 65712
(308) 380-2244
EMAIL
Wayne W. Whitehead
1227 Keefer Rd
Mansfield, OH 44903
Home: (419) 524-6535
Cell: (419) 566-4167
[email protected]
Calendar of 2013 Affiliate Events & Shows
Please refer to the Affiliate Listing on page 2 for contact information for each event
2013 Dates
Hutchinson, KS
Kansas Annual Membership & Awards Banquet
January 26
>Hutchinson Steakhouse, Lunch starts @ Noon; General Membership Meeting @ 1pm
Nebraska Annual Membership Meeting & Potluck
February 10
Aurora, NE
>Bremer Center @ Noon, bring a dish to pass
Oklahoma Annual Membership & Awards Banquet February 16
Norman, OK
>Sooner Legends Hotel, Cocktails @ 5:30pm, Dinner @ 6:00pm, Awards @ 7:00pm
March 2 & 3
MOFQHR Eddie Bottom Sr. Cutting Clinic
FQHR-MI @ Mi Horse Council Expo @ MSU (Booth #T22) March 8-10
Sedalia, MO
Lansing, MI
Nebraska Show @ Lazy K Arena
April 6 & 7
Oklahoma Reining Clinic @ Jeffcoat Quarter Horses April 6
>10:00am start, $40 per horse, RSVP Required. See page 23 for more details
Oklahoma SSA Fundraiser: Flag Work/Warm-Ups
April 19
>Paid time slots available from 6:00-8:00pm, @ Shawnee Expo Center
Kansas Show @ Kingman County Activities Center April 20-21
Michigan Green As Grass Clinic @ Schon Tier Ranch April 20
Missouri Show @ MO St. Fairgrounds Coliseum
April 20
Oklahoma Show @ Heart of Oklahoma Expo Center April 20-21
Grand Island, NE
Waurika, OK
Nebraska Show @ Lazy K Arena
Michigan Show @ Isabella County Fairgrounds
Missouri Show @ MO St. Fairgrounds Coliseum
Oklahoma Herdwork/Cow Clinic @ Smith QH
Oklahoma Fundraiser: Handy Ranch Warm-Ups
>Details TBA, @ Heart of Oklahoma Expo Center
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May 4 & 5
May 18 & 19
May 18
May 18
May 31
Shawnee, OK
Kingman, KS
Dutton, MI
Sedalia, MO
Shawnee, OK
Grand Island, NE
Mt. Pleasant, MI
Sedalia, MO
Colony, OK
Shawnee, OK
Calendar of 2013 Affiliate Events & Shows, continued
Please refer to the Affiliate Listing on page 2 for contact information for each event
Oklahoma Show @ Heart of Oklahoma Expo Center
Wisconsin Show @ Jackson County Fair
Nebraska Show @ Sandy Ridge Feedlot
Kansas Show @ Kingman County Activities Center
Michigan Show @ Isabella County Fairgrounds
Nebraska Show @ Lazy K Arena
June 1-2
June 1-2
June 8
June 15-16
June 15 & 16
June 29 & 30
Shawnee, OK
Black River Falls, WI
Fullerton, NE
Kingman, KS
Mt. Pleasant, MI
Grand Island, NE
Wisconsin Show @ Jackson County Fair
Michigan Show @ Isabella Count Fairgrounds
Nebraska Show @ Lazy K Arena
July 6-7
July 13 & 14
July 27 & 28
Black River Falls, WI
Mt. Pleasant, MI
Grand Island, NE
Wisconsin Show @ Jackson County Fair
August 10-11
Michigan Show @ Isabella County Fairgrounds
August 17 & 18
August 23 & 24
Nebraska State Fair
Oklahoma Show @ Heart of Oklahoma Expo Center Aug 31-Sept 1
Black River Falls, WI
Mt. Pleasant, MI
Grand Island, NE
Shawnee, OK
FQHR World Round-Up & Review @ Lancaster Center
Wisconsin Show @ Jackson County Fair
Michigan Show @ Isabella County Fairgrounds
Kansas Show @ Kingman County Activities Center
Missouri Show @ MO St. Fairgrounds Coliseum
September 6-8
September 14-15
September 21 & 22
September 28-29
September 28
Lincoln, NE
Black River Falls, WI
Mt. Pleasant, MI
Kingman, KS
Sedalia, MO
Oklahoma Super Stakes Show @ Heart of OK Expo
Oklahoma Show @ Heart of Oklahoma Expo Center
Kansas Show @ Kingman County Activities Center
Missouri Show @ MO St. Fairgrounds Coliseum
October 11
October 12-13
October 19-20
October 26
Shawnee, OK
Shawnee, OK
Kingman, KS
Sedalia, MO
NEAFQHR @ NE Horse Expo @ Lancaster Center
November 15-17
Lincoln, NE
**Having a show? Hosting a clinic? Promoting with a booth at an Expo event? If you would like your
FQHR Affiliate-related event added to the calendar, please email Kelly at [email protected]**
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First Missouri State Affiliate
2013 Board of Directors
President
Dean White
Windsor, MO
Vice President
Kyle Rumsey
Smithton, MO
[email protected]
Secretary
Cory Harrison
Sedalia, MO
[email protected]
Treasurer
Kim Ferguson
Smithton, MO
[email protected]
National Representative
Bob Harrison
LaMonte, MO
Region 1
Christine Probst
Warrensburg, MO
Youth Director
Kathy Rumsey
Smithton, MO
[email protected]
Region 2
OPEN
Region 3
Region 4
Marty Ferguson
Ruth Hargis
Smithton, MO
Warrensburg, MO
[email protected]
FMSFQHRA 2402 Golf Dr Sedalia, MO 65301 ~ (660) 221-1412
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Kansas Foundation Quarter Horse
Registry Affiliate
2013 Board of Directors
President
Rebecca Frekering
Vice President
Robert Deonier
Secretary
--vacant--
Treasurer
Gil Demieville
[email protected]
FQHR National Representative
—vacant—
Parliamentarian
—vacant—
Public Relations Coordinator
Teresa Chrisler
Historian
—vacant—
Membership Coordinator
Michelle Lasiter
[email protected]
Area 3 Representative
N of I-70 & W of HWY 81
Position Pending
Area 2 Representative
N of I-70 & E of 135
Position Pending
Area 4 Representative
S of I-70 & W of 135
Linda Frazier
Area 1 Representative
S of I-70 & E of 135
Position Pending
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2013 Officers & Directors
Directors
President
Mark Blodger
[email protected]
Chad Paul
[email protected]
Vice President
Larry Heyboer
[email protected]
Jeff Ludwig
[email protected]
Catrina Stachnik
[email protected]
Secretary
Kelly Hoekstra
[email protected]
Tom Davis
[email protected]
Treasurer
Julie Ludwig
[email protected]
Jake Uitvlugt
[email protected]
Erica Peyton-Walton
[email protected]
Youth Leader
Jessie Paul
[email protected]
This is YOUR club. As board members, we’re here to serve YOU. It’s our goal
to continually improve our club, it’s operation and our shows and clinics. We
encourage members to talk with the club officers and directors if you have
questions, suggestions, ideas, comments or critique.
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GAY BAR BILL BARRETT
2006 AQHA #4860944
Solid Black
OLD BREEDING IN A YOUNG STALLION
---2013 STUD FEE $450—
Three Bars 1940
Gay Bar King 1958-ROM
Gay Widow 1950 ROM Reining,Halter (by King)
Gay Bar Buzz 1982
Scooter Buzz 1957 AQHA Champ ROM Cutting
Chiqueta Bess 1978
Duchess Mix 1970
We can ship semen
Stud Fee includes one
week of free mare care
Gay Bar Bill Barrett
Hollywood Gold 1940
Hollywood Bill 1959-3rd NCHA Futurity, ROM
Miss Jo Kenney 1946(by Joe Barrett)
Miss Barbie Bill 1985
My Barbarian 1963 (by Three Bars)
Miss Barbie Queen
Kings Queen Ann 1956 (by King)
Sons & Daughters for sale
Cliff & Ann Wetzel - 47000 211th Ave. - Waterville, MN 56096
(507) 362-8130 - [email protected] - www.wetzelquarterhorses.webs.com
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Sunny Acres Foundation Quarter Horses
Sunny Acres Foundation Quarter Horses Stud
Services
Sunny Acres Horses are bred with some of the best old time bloodlines. Our
Stallions are proven and they each pass on their best qualities to their
foals. Our Mares are level headed and friendly horses that raise sensible
young foals that you can rely on.
We have stud services available and we will have foals available next Spring.
Our stallions currently consist of Chesters Moneytalks, Lass Montana, and
Speedy Little Grullo.
For details on each of them and our mares, please visit our website at
http://sunnyacresus.ipage.com (no www)
or call Joyce Land at 906-497-5614, Spalding, Michigan
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Missouri Affiliate
2013 Board of Directors
President
Vice President
Gary Nickerson
[email protected]
Joel Ford
[email protected]
Secretary
Treasurer
Patty Littell
Reevea Nickerson
[email protected]
[email protected]
Directors
National
Representative
Konnie Brooks
(573) 687-3832
Quentin Combs
[email protected]
Lana Brooks
(636) 448-3070
Youth Director
Chris Sells
[email protected]
Vanessa Garza
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Missouri Affiliate
We can't thank our sponsors enough for their support. Please show our sponsors
how much they're appreciated by visiting them and giving them your business.
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Nebraska Affiliate of the Foundation Quarter Horse Registry
2013 Officers & Representatives
President - Tom Keenan
[email protected]
Tom has been a NEAFQHR member for 14 years and served as President for 9
years. Tom offers a wide variety of horsemanship skills to the group.
Vice President - Dick Heinrichs
[email protected]
Secretary - Lacey Jacobi
[email protected]
Treasurer & Membership Coordinator - Inga Yendra
[email protected]
State Representative - Vaughn Hinrichs
(402) 353-4585 [email protected]
Affiliate Representative - Tim Cox
[email protected]
The Wrangler & Website Editor - Team of Inga Yendra & Megan Leaming
Megan: [email protected]
Inga: [email protected]
Director of Advertising & Promotions - Mary Kahn
[email protected]
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Nebraska Affiliate of the Foundation Quarter Horse Registry
2013 Area Representatives
If anyone has questions regarding membership, horse eligibility or wanting to show,
please give your regional representatives a call! We are here to help!
SOUTH-EAST
Laurie Cawley
[email protected]
(402) 946-2090
SOUTH-WEST (Also Member At Large)
Todd Heinrichs
[email protected]
(402) 324-5135
NORTH-WEST
Clarissa Feldman
[email protected]
(308) 367-6326
NORTH-EAST
Terri Rose
[email protected]
(402) 440-2576
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President
2013 Officers
Vice President
Marilyn Duncan Brandon Smith
Secretary
Treasurer
Robbie McCommas Tammy Huffstutlar
Board Members
Youth Advisor
Rick Huffstutlar
Jeff McCommas
Janet Fanning
Jess Parker
Jack Leitner
Kim Santmyer
Ribbons Manager
2013 Show Committee
Lisa Thomas
Banner Manager
Grady Dougless
Pattern Manager
Marilyn Duncan
Equipment/Obstacles
Vacant
Stall Coordinator
Lisa Anderson
Cattle Coordinator
Rick Huffstutlar
Awards Coordinator
Mindy Costello
Banquet Coordinator
Lisa Anderson
Sponsor Coordinator
Mary Rice
Sponsor Committee
Debbie Dunsworth
Janet Fanning
Kelli Thedford
Stallion Stakes Committee
Sam Nicolsi
Team Challenge
Coordinator
Stallion Stakes Chairperson
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Dennis Jenkins
Letter from the President
Advertise OkFQHR and show your support for our club.
Get your OkFQHR Gear today!!
To place your order, please email Debbie Concord at Accord Sign & Embroidery or call (405) 258-3506
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Texas Affiliate
2013 Officers
Pr esident
Matt Levis
(409) 502-0416
Vice Pr esident
Sam Henricks
EMAIL
Secr etary
Melinda Bahr
409-771-5723
EMAIL
Tr easur er
Carrie Fitch
713-249-8100
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DOLLYS TREETOPSHORTY
FQHR #25374 / AQHA #5321288
For Sale! Dolly is a May 2010 Mare. She is 96.875% Foundation! Breeding in her
bloodlines include Otoe, Three Bars, Harlan, Watch Joe Jack and King—a history
lesson in Foundation breeding. She placed 2nd in a class of 7 in her first halter
showing (also my first show). Shown in OkFQHR shows in September 2012 with
60 days of training (as shown above ridden by trainer). I have had her since age 6
months and am a novice horse owner. She is my first horse, but as a “senior citizen”, I realize I need an older horse. Dolly is not afraid of anything. She has had
lots of TLC and great care. She is ready for a person with experience to take her to
the next level. Located in Central Oklahoma, $3,800. Email [email protected] or
call (405) 414-3819 for more information.
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Legal Advice & Tips for the Equine Industry
“IRS Manual Reveals Attitude Towards Industry”
Article Courtesy of John Alan Cohan
The IRS Manual has a section in the Audit Technique Guide entitled “IRC Section 183: Farm Hobby Losses
With Cattle Operations and Horse Activities.” The guide is intended for to alert IRS auditors to situations pertaining to the horse and cattle industries.
The guide says that “Current trends indicate that these two activities, due to their nature, contain certain opportunities for taxpayer abuse.” Auditors are advised: “Many of the taxpayers who potentially fall under the
provisions of IRC section 183 with respect to horse and cattle activities have been involved in such activities
during their youth. These taxpayers have grown up on farms or had close relatives who operated
farms. Other taxpayers had unfulfilled childhood aspirations to be involved with such activities, but circumstances prevented participation. As adults, these taxpayers have achieved the financial wherewithal which
permits participation.”
Other selected provisions in the guide are quoted below:
“The taxpayers who have had prior experience in these activities find peace and solace in returning to this lifestyle. These taxpayers have affection for the horses as well as the cattle. The taxpayers find pleasure and satisfaction from watching their herds and baby animals grazing in the pastures. Examiners will frequently find
retirement homes nestled on the land set aside for the activity.”
“Some taxpayers have found that agricultural status will reduce the property taxes on their land. Small
numbers of cattle have been maintained on large parcels of land in order to qualify for this agricultural
status. In such situations, the cattle activity was not engaged in for profit, but rather for the purpose of reducing property taxes.”
“The examiner should be alert that some taxpayers may not maintain the contemporaneous records necessary
to satisfy the requirements of the breed association. Some of the data may be “plugged.” Contemporaneous
records would include some type of field book that is carried out to the pasture. The data would be transferred from the field book to a permanent record.”
“The taxpayer’s use of incomplete records could indicate a lack of profit motive.”
“The taxpayer should have a formal written plan. The plan should demonstrate the taxpayer’s financial and
economic forecast for the activity. The plan should not be a “fantasy Schedule F or C.” In other words, some
taxpayers may wish to submit a business plan that is nothing more than a Schedule F or C, which unrealistically overstates the expenses for the activity. This is not an acceptable business plan.”
“The examiner should not request the business plan in the first Information Document Request (IDR). Otherwise, the examiner will possibly receive a ‘canned’ document. The examiner should inquire as to the business
plan during the Initial Interview and follow-up with a subsequent IDR.”
“Some taxpayers will attempt to downplay any pleasurable aspects of the activity. Some will attempt to portray the activity as laborious with emphasis placed on the drudgery. These taxpayers know where the examination is leading. They will emphasize the labor to clean or muck the stalls. The examiner needs to understand that if these taxpayers care about their animals that any such task is a labor of love or concern for the
well being of the animal.”
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“The IRS Manual Reveals Attitude Toward Industry”
(continued)
“The examiner should establish if the taxpayer has used any advisors or experts in the operation of the
activity. Obtain names, position titles, and addresses of these advisors. Document how the advisors were
chosen by the taxpayer. Establish the credentials of the advisors. Document if a personal relationship exists
between the taxpayer and his advisors.”
“Many taxpayers will express a passion for their activity. A skilled examiner will be able to draw this passion
from the taxpayer through conversation.”
“The tax return may have minimal or zero gross receipts. The activity’s history of gross receipts should be
addressed. The examiner needs to determine why there have been minimal or no gross receipts. The examiner needs to determine specifically when the taxpayer expects for gross receipts to increase and specifically
how the taxpayer expects to accomplish this.”
“Determine that the income source truly relates to the activity contained in the Schedule. Examiners should
also determine that the income source truly exists as some taxpayers have manufactured income in order to
make it appear as though the activity earned some income. Manufactured income raises a potential fraud issue.”
“Horse activities provide a competitive outlet for some taxpayers. For example, some taxpayers have been
quoted as saying that cutting horse competitions provide stress relief from the chaos in the corporate world.”
“The thrill of competition draws participants into various shows and competitive events. A sense of accomplishment attracts participants to compete in events where there may not be any monetary compensation for
their efforts. Great pride accompanies the receipt of large trophies and fancy rosette ribbons and award
banners.”
“The taxpayer knows about the nine relevant factors. A taxpayer with a savvy representative has been advised to downplay the pleasurable aspects and emphasize the drudgery and dirty work of the activity.”
“A significant amount of showing and showing-related expenses could be indicative of an activity not engaged in for profit if the prizes are minimal in financial remuneration. The examiner needs to determine the
specific purpose for which the taxpayer participates in show competitions. The examiner needs to determine
if the show winnings justify the showing expenses.”
~John Alan Cohan
John Alan Cohan is a lawyer who has served the horse, livestock and farming industries since l98l. He has clients in all 50 states.
He can be reached at: (3l0) 278-0203, by e-mail at
[email protected], or you can see more at his website: www.JohnAlanCohan.com
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Member Submission
“Outrunning a Forest Fire”
Article Courtesy of Jane Hunter, FQHR member
On Friday, March 15, I loaded my ten year old Foundation Quarter Horse stallion Beau O Banjo into my trailer at 11 am and we
headed out for Lory State Park. It is a favorite riding place of mine and under 10 miles from home. I go so often that I have a yearly
sticker on my truck for the park. Little did I know what lay in store for us this day. I was planning on a two hour, easy ride, and be
home by 2 pm. I am an avid trail rider; leaving before 9am and not getting home until 5 or 6 pm is not unusual for me. Instead I
ended up out-running a forest fire and didn't get home until after 6 pm.
Leaving my trailer at the north entrance parking lot at 11:45am, Banjo and I headed south with the warm 70 degree wind at my back.
This time of year is generally too cold for me, my parameters for trail riding are over 50 degrees, full sun and light winds. Today the
70+ degrees trumped the high winds coming out of the northwest. I had been riding along leisurely for about 20 minutes when I
heard sirens in the distance behind me. I ignored them at first, enjoying the unusually warm day with full sun. Then I realized I was
miles out in a large land area away from paved roads and towns. I stopped and turned Banjo around to see if I could see what was
going on.
I was kind of down in a little hollow, so I looked for a way to get up higher to see better. I turned and trotted up a little hill. I will
never forget the image I saw then: black smoke towering 100 feet high and the smell of fire. Banjo smelled it too and threw his head
up. FOREST FIRE! Looking north I saw a burn line about a quarter-mile away advancing straight toward me. The flames were
licking up the dry grass and the black smoke was billowing up. The fire line was the width of the valley.
Lory State Park is like a large bowl. Steep, rugged, rocky terrain rises up thousands of feet on the western border at the beginning of
the Rocky Mountains. Many rocky switch-back trails wind up the western boundary into Horsetooth Park. The eastern border consists of red, rugged, crumbly rock too steep for much to grow on it. Along the eastern border are four coves where Horsetooth Lake
spills water into the park. There are only 2 entrances into the park; one on the north end and one on the south end.
I knew this park like the back of my hand. I turned Banjo back south and put him into a strong trot heading straight for the next cove
--and water! I knew that if the fire line caught up to me, at least I could get into the water. This is a big park--hundreds of acres connected to Horsetooth Park, and another couple thousand acres of mountainous terrain to the southwest. I knew I couldn't get back to
my truck and trailer as the fire was already south of that parking lot. For all I knew they were already burnt up. I had no choice, I
had to get to the south entrance.
Banjo is a very experienced trailer horse. He was pretty fit already for this early in the season, but knew he would be tested today. It
was at best a four-hour ride, going a pretty good clip, to the south entrance. It was also very warm for this time of year, too. Luckily
Banjo was all shed out, having been under the lights for the upcoming breeding season.
We trotted south on the eastern trail keeping an eye on the dirt access road that continued into the middle of the park and the southern most parking lot. Pretty soon I heard a close siren and a park ranger vehicle was racing down the access road with emergency
lights flashing. We trotted over to flag him down. He stopped and confirmed the fire racing south toward us. I asked him if I could
get back to the north parking lot where my truck and trailer were parked, and got a "NO!". I gave him my name and told him I
would exit the park at the south entrance. He told me to get going, so we turned and kept going along the eastern trail of the park
near the safety of water. We trotted for a good half hour and came to a tall rise. We galloped up and looked back. Black smoke
continued to rise into the sky. I couldn't see the fire, but knew it was coming.
The High Forest State Park fire that started last year burned thousands of acres along this mountain range. It had been stopped about
one mile north of this park. This fire started at the very entrance to this park and was sweeping south through very dry, high grass,
shrubs and trees--all fresh fuel.
As we trotted along, I mourned for my beautiful park. Last year I had worried about this park burning, but it was spared. Most of
the summer I had not trusted going up into the mountainous part of the western slope because of the dry conditions and possibility of
forest fires. Now it was all going to burn...I knew this in the back of my mind. I just hoped that Banjo and I would not burn with it!
When we reached the last cove with water, I stopped on its bank. I got off and sat down on the ground, dropping my reins. Banjo
went right to grazing on the dry grass and stayed right by me as I dug out my phone. It was a little after 2pm now and I knew I had to
call someone to pick me up at the south end of the park. The parking lot is at the end of a dead-end road that winds in along Horsetooth Lake to the marina. There are a lot of houses on that road. I knew they would be issuing evacuations for those residents and
might close that road to incoming traffic. I called my husband at work because I knew he would see the fire on the news and wonder
if I went to the park to ride today. I was able to reach him and explained
the situation, stressing that I was ok and well ahead of the
32
“Outrunning a Forest Fire”
(continued)
approaching fire and that I would keep in touch. Next I called two girl friends who lived south of the park, but only got their voicemail. On the third try, I got another girl friend at work. She called another friend who lived about 10 miles from the entrance. She
called me back and said it would be at least 2 hours before they could pick me up. I gave her directions and hung up feeling relieved.
I picked up my reins and Banjo raised his head. I spotted a large rock and led him over to it, climbed the rock and hopped on. Banjo
is a big horse and my over-62-year-old body makes it hard for me to mount from the ground. I thought to myself, if I had been on
foot outrunning this fire, it would have been impossible. I patted Banjo on the neck.
We walked for a while and spotted a park ranger well ahead on the access road that goes up into Horsetooth Park. He started waving
when he saw us. We picked up a trot and went to meet him. He was glad to see that we were safe. I told him that my truck and
trailer were parked at the north end and about the other bikers and horseback riders I had seen earlier in the western side of the valley. He asked if I needed any help and I let him know that I had someone picking me up when I got out of the park.
I was home free, now. I had to stop, untie and re-tie four yellow do-not-cross police lines before I got to the south parking lot.
Around this parking lot were numerous houses with anxious residents full of questions for me. They had all received evacuation
notices. They asked me if I needed anything for me or my horse, asked about what I had seen and what I knew about the fire. I chatted with them briefly as they were all packing to get out. I wished them luck and Banjo and I headed south out of the parking lot.
We had about a three mile ride left to get to the trailhead where I was going to be picked up. There is a nice trail that goes along the
paved road that connects these two trailheads. I knew Banjo was pretty thirsty, and I knew that up ahead was the intake water flow
to the lake that always has water coming from the mountains. Horsetooth Lake is the main reservoir of water for the city of Fort
Collins. Banjo walked along quietly, I knew that he was tired. I also knew that he would never quit on me. I was tired too and very
glad that I had invested in the treeless saddle I was sitting in. It only weighed 30 pounds including my packs and it was the most
comfortable saddle I ever had. It fit Banjo like a glove and never made his back sore. Banjo was only carrying 150 pounds; not very
much for his 16-hand, 1200 pound powerful body.
We soon approached the water and we slipped down the steep bank. Banjo was anxious for water and I let him drop his head and
drink his fill. With water dripping from his lips we scrambled back up the steep bank to the trail and continued on to the south trailhead.
When we arrived, I didn't see my friend's truck and trailer. The parking area was teeming with people full of questions. I dismounted, let Banjo graze and talked with them while we waited. Now I had a little time to think about the recent events. I was very
thankful for the strong, loyal horse I was holding. I was worried about my truck and trailer and if the fire had burned them. I wasn't
thirsty as I always carry water and had drank it along the way. I also carry food along and, realizing I was hungry, dug it out. I gave
the apple to Banjo and ate my granola bars. Soon my friends showed up and I was very glad to see them. We loaded Banjo and they
took us home. I love my friends. MY ADVENTURE WAS OVER!! (The picture below was taken last fall in an area of Horsetooth
Park that now includes over 1200 burnt acres. Lory State Park and Horsetooth Lake are in the background, and all of the land below
burned. Pictured is owner and author Jane Hunter on Beau O Banjo, and her friend Heidi on a 4-year-old son of Banjo).
Jane Hunter is a resident of Fort Collins, CO. Beau O Banjo is a proven AQHA/FQHR sire and stands at stud to the public.
33
Classifieds
Promote services, sell items, trade tack….do it all here!
FOR SALE: Reduced To Rubble (Fenn) 2011 Buckskin gelding sired by Lenas Trey Tivitos (Waylon) and out of Feather On
A Fence by Canta Peppy. He was shown last September and
placed 3 out of 6 in the Breeder's Classic Futurity. He's quiet,
accomodating and has been saddled and ground driven. $2500.
FOR SALE: Chain Link Fence (Linkin) 2008 Black/brown
gelding. Full brother to Fenn. Was undefeated in 2-3 geldings at
FQHR-MI shows last year. He's riding well both inside and out.
Priced to sell.
D
L
SO
For Sale: Badgers Crockett 2012 Buckskin Filly. AQHA/FQHR
registered, Badgers Lil Dude x Buddys Hanketta (Peppy San
Badger, Blondys Dude, Crockett Gay Bar breeding). Pedigrees
on allbreedpedigree.com. This beautiful filly is put up right. Her
sire and dam are point earners and her siblings are winning at the
state and world show level. In-your-pocket kind of filly, easy to
be around and great temperament. Ready to show in the In-Hand
Trail classes or yearling longe line. Eligible for Buckskin associations. $5000 (269) 998-3356 or [email protected]
Your ad could
be HERE!
[email protected]
Classified Rates
$45 for 6 months
$80 for 1 year
Please see page 2 for submission deadlines & dates
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For more printable forms and resources, visit
www.fqhr.net/forms-and-resources
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