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
October ~ December 2013 - Published Quarterly
In this issue…
Affiliate Listing
Letter from the Home Office
2014 Approved Judges Listing
“The greatest cowhorse to
ever look through a bridle”
2014 Show & Event Calendar
Affiliate Updates
Legal Advice:
“Tax Court Case Discuss’ Market Study”
Legal Advice:
“The IRS and Business Plans”
Member FAQ
Classifieds
2014 Rule Book Updates
FQHR Membership Application
FQHR Amateur Card Application
Celebrating 20 years!
1994 — 2014
2
Foundation Quarter Horse Affiliate Listing
First Missouri State Affiliate
www.fmsfqhra.com
Dean White, President
(660) 525-9045
Missouri Affiliate
www.mofqhr.com
Visit us on Facebook!
Reevea Nickerson, President
[email protected]
Kansas Affiliate
www.kfqhra.com
Visit us on Facebook!
Nancy Owens, President
(620) 598-2287
[email protected]
Nebraska Affiliate
www.neafqhr.net
Visit us on Facebook!
Tom Keenan, President
(402) 723-5965
[email protected]
Michigan Affiliate
www.michigan-fqhr.com
Visit us on Facebook!
Chad Paul, President
(517) 677-9661
[email protected]
Oklahoma Affiliate
www.okfqhr.com
Marilyn Duncan, President
(405) 392-2081
EMAIL
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]
Published Bi-Monthly
as an online publication only
January - March
April - June
July - September
October - December
Texas Affiliate
www.txfqhc.com
Visit us on Facebook!
Sam Hendrickson
(254) 760-0086
[email protected]
Wisconsin Affiliate
www.wifqha.org
Visit us on Facebook!
Mike McGowan, President
(715) 284-9112
[email protected]
Advertising Rates
$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 @
[email protected]
Deadlines for submission:
The Journal is the Official Publication of the
Foundation Quarter Horse Registry
May 15th for June Edition
August 15th for September Edition
November 15th for December Edition
A Letter from Home Office...
Good day to all our FQHR family,
Welcome to 2014 and the 20th anniversary of the Foundation Quarter Horse Registry. Twenty years is a major accomplishment. However, it is because of you (our dedicated members) that we have reached this milestone. 2013 is now in the books and the FQHR is excited to move into the future for 2014.
The 2013 World Round Up and Review saw a record number of exhibitors – the second highest ever. The implementation of the 3-5 year old program was a major success. The young horses I saw at the World Round
Up were top notch. This proved to be an excellent venue in which to showcase these young horses. The
FQHR had 26,180 horses registered and 12,238 members as 2013 drew to a close.
We have several changes to the rule book for 2014. You will find these changes at the end of this letter. We
listen to our members and take their suggestions seriously. These changes are a direct result of the member
input.
We reviewed the judges evaluations that were received this past year and have spoke with the judges concerning any issues brought to our attention. We still would like to see more judges evaluations come in. All
you need to do is fill it out; you can give it to the show office personnel or send it directly to the home office.
Names are not passed on to the judges. These evaluations help the judges committee evaluate our current
judges and determine what seminars need to be held for our judges.
Please remember we have a Breeder’s Showcase section on the website. We encourage our breeders to send a
business card type ad to place in this section. Phone numbers, emails, website links, and if you have a presentation in video format (similar to YouTube, or a powerpoint), we will link to or host that for our breeders
as well. This is a free service to our members. We will spotlight a breeder for a month or so. This has been
available for 3 years and very few members have taken advantage of this service. The Journal will also spotlight a specific breeder each issue. But I need the members to send the info to the office. I currently don't
have the staff to go out and create these. The Journal is for the members and affiliates to submit stories etc.
The 2014 World Round Up and Review will be held September 5-7, 2014 at the Lancaster Event Center, Lincoln, Nebraska (same place as last year). The show committee is now looking for class sponsors. Please contact Susie Walton (989-433-2925) for details on how you can become involved and support the World Round
Up. And remember you do not have to qualify to show at the World Round Up and Review. We expect that
the 2014 event will surpass last year’s event.
Happy trails to all and may you enjoy your ride on “the Greatest Cow Horse to Look Thru a Bridle”.
Respectfully,
Vicki Austin
Foundation Quarter Horse Registry
4
FQHR Approved Judges
Approved judges for the 2014 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
Sam Goddard
2955 Avenue D
Brookville, KS 67425
(785) 225-6842
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
Laurie Jumper
20905 N. Walbaum Rd
Geary, OK 73040
(405) 884-2139
[email protected]
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
Jeff Lebbin
5347 Grand Blanc Rd
Swartz Creek, MI 48473
(734) 646-9089
[email protected]
Gary Nickerson
20390 30th Ave
Stockton, Iowa 52769
Cell: (563) 370-5238
Home: (563) 284-5031
Reevea Nickerson
27897 Lamms Ln
Sedalia, MO 65301
(563) 260-5669
Ernest Sheltry
597 S. Hwy 81
Ninnekah, OK 73067
(405) 274-5464
[email protected]
Brandon Smith
RT 1 BOX 20
Colony, OK 73021
Home: (405) 929-7320
Cell: (405) 542-7228
Bob Soltis
14243 Biles Rd.
Madill, OK 73446
(903) 815-0899
[email protected]
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 2014 Affiliate Events & Shows
Please refer to the Affiliate Listing on page 2 for contact information for each event
2014 Dates
Kansas (KFQHRA) Year-End Banquet
January 25
Wichita, KS
>Spears Restaurant & Pie Shop @ 6pm, $11 per member, RSVP to Rebecca Frerking
Nebraska (NEAFQHR) Year-End Banquet
February 9
Aurora, NE
>Bremer Center @ 11:30am, Potluck Style
Oklahoma (OKFQHR) Year-End Banquet
February 22
Shawnee, OK
>Shawnee Expo Center, Youth meeting @ 5pm, Banquet @ 6pm, Awards @ 7pm
FQHR-MI @ Mi Horse Council Expo @ MSU (Booth #T22) March 7-9
Lansing, MI
MOFQHR Eddie Bottom Cutting Clinic
April 26 & 27
>Eddie Bottom Sr & Eddie Bottom Jr, @ MO State Fairgrounds. See page 17.
Nebraska Show @ Lazy K Arena
April 26-27
Oklahoma Show @ Heart of Oklahoma Expo Center April 26-27
Sedalia, MO
FQHR-MI Show @ Isabella County Fairgrounds
MOFQHR Show @ MO State Fairgrounds/Coliseum
Kansas Show
Nebraska Show @ Lazy K Arena
Oklahoma Show @ Heart of Oklahoma Expo Center
May 17-18
May 17
May 24
May 31-June 1
May 31-June 1
Mt Pleasant, MI
Sedalia, MO
Salina, KS
Grand Island, NE
Shawnee, OK
FQHR-MI Show @ Isabella County Fairgrounds
Kansas Show
Nebraska Show @ Lazy K Arena
June 14-15
June 21
June 28-29
Mt Pleasant, MI
Kingman, KS
Grand Island, NE
FQHR-MI Show @ Isabella County Fairgrounds
Nebraska Show @ Lazy K Arena
July 12-13
July 26-27
Mt Pleasant, MI
Grand Island, NE
FQHR-MI Show @ Isabella County Fairgrounds
Nebraska State Fair @ Fonner Park
Oklahoma Show @ Heart of Oklahoma Expo Center
August 16-17
August 22-23
August 30-31
Mt Pleasant, MI
Grand Island, NE
Shawnee, OK
World Round-Up & Review @ Lancaster Event Center
Kansas Show
FQHR-MI Breeder’s Classic Show @ Isabella Cty Fairgr.
MOFQHR Show @ MO State Fairgrounds/Coliseum
September 5-7
September 20
September 20-21
September 27
Lincoln, NE
Salina, KS
Mt Pleasant, MI
Sedalia, MO
(...continued on page 7)
6
Grand Island, NE
Shawnee, OK
Calendar of 2014 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
Kansas Show
October 10-12
October 18-19
Shawnee, OK
Kingman, KS
**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]**
Notes from our Members
Vicki,
The WiFQHA had their awards banquet this past Saturday. My wife and I attended and observed a vibrant and
growing group of motivated horse owners. Our president Mike announced that it was the best show season for
the club in 8 or 9 years and the ceremony was well attended by adults as well as a strong group of youth riders.
I also overheard several comments from other members regarding the strength and direction of the Michigan
affiliate as well as the Nebraska affiliate. It was noteworthy for me because such enthusiasm was not present all
those years ago when I was riding in the FQHR and it is a credit to you guys and the direction you are taking
the Registry.
Kudo's to you and keep up the good work! I understand that all of the organization and effort can be a thankless
job so I wanted to share that the progress made does not go un-noticed. We are very glad to have ridden all year
with the WiFQHA club and glad to have re-found our interest with the FQHR.
Thanks again,
Joe
**reprinted with permission from Joe and Tanisha Cook of Cook Performance Horses in Amery, Wisconsin.**
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
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
8
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
2014 Officers & Directors
Directors
President
Chad Paul
[email protected]
Jeff Ludwig
[email protected]
Vice President
Susan Walton
[email protected]
Erica Peyton-Walton
[email protected]
Clair Sootsman
[email protected]
Secretary
Kelly Hoekstra
[email protected]
Brian Wilson
[email protected]
Treasurer
Julie Ludwig
[email protected]
Harvey Heyer
[email protected]
Jason Hollingsworth
[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.
10
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
12
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
14
Missouri Affiliate
2014 Board of Directors
President
Vice President
Reevea Nickerson
[email protected]
Gary Nickerson
[email protected]
Secretary
Treasurer
Patty Littell
Lana Brooks
(636) 448-3070
[email protected]
National
Representative
Pete Melby
[email protected]
Youth Director
Stacy early
[email protected]
Directors
Konnie Brooks
(573) 687-3832
Chris Sells
[email protected]
Taylor Cobb
[email protected]
Greg Lawson
[email protected]
Missouri Affiliate
We can't thank our sponsors enough for their support. Please show our 2013 sponsors how much they're appreciated by visiting them and giving them your business.
16
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]
18
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
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
20
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
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
22
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.
24
Legal Advice & Tips for the Equine Industry
“Tax Court Case Discuss’ Market Study”
Article Courtesy of John Alan Cohan
In the Tax Court case, Richard H. Daley, T.C. Memo l996-259, an Arizona surgeon, was denied deductions
with respect to his cutting horse activity. The Tax Court, which in recent years has become more and more hard
-nosed, concluded that the activity was not conducted for profit within the relevant IRS Regulations.
A number of facts worked against Dr. Daley: (l) He entered the activity without the aid of a written market
study; (2) the evidence suggested that his motive for entering the activity was recreational; (3) he never relied
on a formal profit or business plan; (4) in managing the activity he used a ledger to record various transactions
and events, and had a separate “drop” file for each horse--but failed to maintain them in a completely accurate
manner; (5) while he claimed to have devoted l0-l2 hours per week to the horse activity, he was unable to substantiate this to the Court’s satisfaction.
The Court suggested there should have been “a formal market study prior to undertaking his horse activity.”
Under this Court’s criteria, very few horse owners would pass muster. The opinion suggests that taxpayers in
the horse industry are going to have to engage in a lot more of formalities insofar as documenting how they
started the activity.
If you have a significant amount of losses you have a good chance of eventually being audited; it is therefore
very important to document your compliance with IRS Regulations pertaining to the hobby loss rule. Dr. Daley
was unable to show that the he consulted with industry experts prior to entering the activity. He testified that he
had such consultations, but the judge found his testimony lacking in credibility. There was no documentation to
back him up. This case therefore amplifies the importance of establishing groundwork documentary evidence
and preserving it.
It is important to maintain inventory records on each animal, including parentage, birth date, birth weight, and
registration information. There should be a chart of horses owned and sold, with details. It is important to keep
separate files on each horse.
If you are audited, it is important to immediately obtain legal assistance. Evidence of your businesslike purpose
should be presented to the auditor in the most favorable light. Your business plan should be set forth in a clear
and concise manner. How you eventually expect to make a profit should be made clear. If losses are due to unforeseen circumstances or setbacks, including disease or fluctuating market prices, you should maintain documentary evidence to prove these facts. The IRS also wants to see evidence that you keep abreast of industry
practices and that you investigate the possibility of changing or abandoning current methods of operation in an
effort to mitigate losses.
In many cases, taxpayers have convinced the Tax Court that their horse activity is a business rather than a
hobby despite over two decades of losses. In those cases the taxpayers had good evidence showing the businesslike manner in which they operated their venture. The horse owners who come through well in audits usually have a working knowledge about genetic principles and other elements of animal husbandry. They usually
strive to raise high quality animals, and have a plan on how to market them or otherwise make a profit.
~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
Legal Advice & Tips for the Equine Industry
“The IRS and Business Plans”
Article Courtesy of John Alan Cohan
In recent years the IRS has ruled that a written business plan is important evidence tending to prove that you are
operating in a businesslike manner. The Tax Court has said that in hobby loss cases you should have “some
type of plan” for the venture. This applies whether you are involved in horse breeding, racing, other farming
activities, classic car refurbishing, antique collecting, boat or aircraft chartering, and other areas traditionally
under IRS scrutiny.
The IRS takes the view that a written business plan demonstrates your businesslike concern for the success of
the venture. People engaged in a hobby do not have business plans. One of the most important things that distinguishes a business from a hobby is the existence of a written business plan.
There are numerous resources, some good and others not, to assist you in drawing up a business plan. It is advisable to have a business plan drafted by a professional, and the fee will depend on the complexity of the facts
involved.
Keep in mind that a business plan is one of the best items of evidence to show your true intentions. The IRS
Audit Technique Guide asks revenue agents to ask for a business plan in horse and livestock audits, and the absence of a plan is evidence that the taxpayer is not operating in a businesslike manner. In audits, most individuals are caught off guard when asked whether they have a business plan. Some will say that their activity is very
basic, that they know what they are doing, and that they don’t “need” a business plan.
What is a business plan? The business plan narrates what your business is all about, what kind of opportunity
you see, and how you intend to make money. It is a guide for carrying forward your idea into a successful business operation. A business plan sets forth the overall market that you are targeting, and how your product or
services compare with those of others. The length and breadth of the plan will depend on how much time you
want to put into developing it.
The language of a business plan is usually simple and nontechnical. For many individuals, writing the plan is
easy because of their prior experience in the field. For many, it is fun and creative.
The main focus of a business plan concerns your marketing strategy and financial projections. You should narrate your market strategy, and state why you believe this activity can be profitable. You could include as an appendix copies of market information you have researched. You should also describe your competition and how
you will be able to compete. You should set forth any competitive advantages that you have over other similar
ventures.
In financial projections you want to show how much money you will need to spend to get the business going,
what equipment, inventory, and materials you will need to obtain, and when you expect to make a profit. There
should be an indication as to your reasonable estimate of revenue. This is usually very difficult to project. Just
do your best, perhaps with the aid of others experienced in the industry. Your financial projections of profit
should be reasonable, not exaggerated.
26
“The IRS and Business Plans”
(continued)
Preferably, your financial projections should cover a three- to five-year period. Some people hire an accountant or CPA to help prepare the projections, as this can further bolster the businesslike nature of the document,
although you will still need to spend time developing the figures.
Most people project operating losses for the startup phase of the activity, which can be from three to seven
years or longer, depending on the particular activity.
Prepare your business plan now: don’t wait to get audited. It is too late to muster up a plan once you are audited. The IRS wants to see business records that are maintained in the ordinary course of your activity, not
those that you might prepare once you have been notified of an audit. Ideally, your business plan will be written before you start the venture, rather than midway through it.
If you are audited and you don’t have an existing business plan you should still prepare one, and admit that
you have prepared it in connection with your audit. That is better than nothing. You can explain that the plan
has always been in your head, and you thought it would be best at this time to reduce it to writing so that it can
be clear how you forecast that this activity can be engaged in for profit.
~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
Member F.A.Q
Frequently Asked Questions sent to Home Office
Q: How is a Youth membership different that an Individual membership?
A: A Youth Membership provides the youth the opportunity to exhibit in youth classes only. An Individual Membership provides the member the ability to exhibit in the Open Division. Both types of
memberships are acceptable for registering or transferring horses.
Q: Can a Youth exhibit in the Open Division?
A:Anyone regardless of age may exhibit in the open division as long as the individual holds an
‘Individual Membership”. A youth cannot show in the Open Division with a youth membership.
The youth would need to purchase an Individual Membership to do so.
Q:Can a Youth exhibit in the Amateur Division?
A: Anyone regardless of age may exhibit in the Amateur division as long as the individual holds an
‘Individual Membership” and an amateur card and meets the requirements for an amateur card.
Q: Is an Amateur card a membership card?
A: No. An Amateur Card is a card that identifies the individual listed as meeting the requirements
to exhibit in the amateur classes. A current Individual Membership is required in addition to the
Amateur card to exhibit in the Amateur classes.
Q: Can I show my horse in the Open division and in the 3-5 year old division?
A: No. A horse may compete in the 3-5 division OR Open/Amateur divisions but not both. Should
a horse exhibit in 3-5 and then show in an Open class (other than Conformation), that horse is no
longer eligible to show in the 3-5 year old program at all.
Q: If my Affiliate does not offer a 3-5 Division, can I show my 3-5 yr old in the Open classes? Will I
lose my eligibility to show in he 3-5 division at the World Round Up & Review if I show in Open
classes at “home”?
A: Yes. If your affiliate does not offer the 3-5 Division, you may show Open at their shows and then
enter the 3-5 Division classes for WR&R. HOWEVER, if you elect to show in the 3-5 Division at
WRR, you CANNOT enter any other Open, Amateur or Youth classes with that horse.
Q: Do I need to qualify my horse to exhibit at the World Round Up and Review?
A: No. Any member and registered FQHR horse may come and exhibit at the World Round Up and
Review
28
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
2014 Rule Book Changes
Please feel free to print this page and add to your current rule book
(continued on page 31)
Two Rein Set Up
The use of a two rein setup will be allowed for horses that are 5-6 year olds being trained with the Vaquero
method. Horses 5 & 6 yrs old only may be shown in two rein gear, defined as: Bridle with approved curb bit,
minimum 1/2 inch flat leather curb strap, and romal reins with or without chains, over an approved bosal with
an appropriate mecate rein. Only one hand on reins and hand may not be changed (except to work an obstacle). Any number of fingers between reins is permitted. It is the exhibitor’s responsibility to notify the show
secretary if they are using that setup and have their back tag annotated appropriately. This would be whatever
the show office uses to identify the snaffle bit horses.
Pattern for Limited Horse Working Cow Horse & Limited Rider Working Cow Horse (Open Amateur 3-5
for Limited Horse)
The Limited Horse Working Cow Horse & Limited Rider Working Cow Horse classes will use the pattern described below. This is the ONLY pattern authorized for these Limited Classes.
Two cones will be placed 60-70 feet apart and a minimum of 20 ft. from the fence.
The rider shall trot into the arena, trot to first cone and start pattern. The pattern shall be done on the same side
of the cones as the cow is to be released so that all turns are toward that end of the arena. Each part 1-5 of the
dry work will be scored on a basis of 1-10 with 5 being considered average. The cattle portion shall be scored
on a basis of 0-100 with 70 being considered average. There will be a 1 minute time limit for the cattle portion
of the class. Time will start when the cow is released and the gate is closed. In the case of a tie the contestant
with the highest score in the cattle portion shall place higher. The judge shall use and post official FQHR score
sheets for this class.
1. Extended Trot to second cone; Stop; Back two steps; Rollback to right
2. Extended Trot back to first cone; Stop; Back two steps; Rollback to left
3. Lope to second cone; Stop; Rollback to right
4. Lope to first cone; Stop; Rollback to left
5. Lope to center; Stop, Back two steps; Pivot 90 degrees toward cattle and call for the cow to be worked.
Boxing the Cow
The rider shall signal for their cow to be turned into the arena. Upon entry into the arena, the cow shall be controlled on the entry end of the arena to demonstrate the horse’s ability to “hold” the cow. If the cow does not
immediately challenge the horse, the rider shall aggressively move in on the cow to demonstrate his horse’s
ability to drive and block the cow on the entry fence.
3-5 Division Classes
There will be separate classes for the 3-5 year old program in Limited Horse Working Ranch Horse and Limited Horse Working Cow Horse. If need be show management may also offer 3-5 Open and 3-5 Amateur.
30
2014 Rule Book Changes
(...continued from page 30)
Working Cow Horse
In the Working Cow Horse class, the dry/flat work is now removed. The exhibitor will only work the cow
(boxing, fencing, circling).
Ranch Classes
Riders may hold the horn during extended trots in Ranch Pleasure and Handy Ranch.
Ranch Doctoring (replaces Team Doctoring) Open/Amateur/Senior Youth
This class demonstrates the quiet manner of the Foundation Quarter Horse around stock, and its ability to work
cattle with as little disturbance as possible. This class also displays doctoring methods of many working cowboys who rope and doctor cattle without causing undue trauma. Credit will be given for efficiency and
smoothness of the run, quietness in the herd, setting the steer for the heeler, and rope work once the steer is
caught. Disturbing the herd and rough handling of the cattle will be faulted. The herd should have 10-20 head
of cattle, ranging in size from 200-700 lbs. It is preferred (when possible) that cattle with horns and that have
been previously roped are used. They should be reasonably quiet and settled before class begins. Two herd
holders will keep the herd bunched in one end of the arena they may assist the rider while he/she is making the
cut but other than that no other assistance may be given. Horses are to be kept at a walk or trot and will be penalized for breaking to a lope. The exhibitor being judged (the header) shall enter the herd a rope a single animal and set it for helper to heel the animal. Once the animal is headed and heeled it shall be stretched and laid
on the ground. The header (contestant being judged) shall dismount and remove the rope from the steer’s horns
while the heeler keeps the rope tight. Both the header and the heeler must dally and are not allowed to tie hard
and fast. There will be no limit on the number of throws but a 5 minute time limit on getting both ends of the
steer roped.
Legal catches are both horns, half head and around the neck. A front leg catch and figure eight are also acceptable and should not be considered a fault when scoring the horse. Legal catches for the heelers shall be around
the flank or one or both hind legs but not by the tail only. The roper not being judged must make catches
which are legal in order for the run to be scored. Equipment rules shall be the same as for the team roping
events. In addition get down ropes attached to hackamores, snaffle bits or halters but not curb bits are allowed.
All helping horses must be FQHR registered and all helpers must be FQHR members in this class. Judges
should use and post the official FQHR score sheet for this class.
Faults:
Biting, striking, or kicking cattle 5 points per incidence
Rough handling of cattle 5 points
Disturbing the herd 1-5 points at the discretion of the judge
Breaking to a lope 1-5 points at the discretion of the judge
This class will be added to the Ranch Horse Section and points shall count in both Versatility and High Point.
It will not be offered for the 3-5 age group.
For more printable forms and resources, visit
www.fqhr.net/forms-and-resources
32
For more printable forms and resources, visit
www.fqhr.net/forms-and-resources