Watch for exciting changes!
Transcription
Watch for exciting changes!
APRIL 2015 www.equinemonthly.com Watch for exciting changes! HORSEN AROUND IS CHANGING HANDS ON THE INSIDE A Saddle Club’s Early Beginnings Western Dressage Mathematics Of The Dressage Ring Hippotherapy Treatment For Brain Injuries Minnesota Horse Expo April 24-26 MN State Fairgrounds Don’t Be Tricked By The Material Participation Test When Doing Your Taxes All Breeds & Disciplines Magazine • Upper Midwest Region APRIL 2015 4 A Saddle Club’s Early Beginnings 6 Western Dressage Mathematics of the Dressage Ring Lynn Palm - www.lynnpalm.com 7 Nature’s Edge Therapy Center Hippotherapy www.naturesedgetherapycenter.org 11 Minnesota Horse Expo Draft Teams, Rodeo Action & More www.mnhorseexpo.org 12 The Material Participation Test Can Trick Tax Payers John Alan Cohan, Attorney - www.johnalancohan.com EQUINE MONTHLY, LLC New Publishers Chris Grambort & Dawn Jamiska PO Box 217 Osseo, Wisconsin 54758 715-695-3976 www.equinemonthly.com ADVERTISING SALES [email protected] [email protected] CREATIVE STAFF Mandy Emmers & Laura Stevermer Look us up on our website and Facebook! 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Past Issues - $3.50 ADVERTISER INDEX Arena Trailer Sales . . . . . . . . . . . . . .2 MN Trail Riding Association . . . . .10 Becka Beads . . . . . . . . . . . . . . . . . .4 Palm Partnership Training . . . . . . . .6 Bureau of Land Management . . . .15 Pasture Perfect/Delong Co . . . . . .14 Farnam . . . . . . . . . . . . . . . . . . .8 & 9 Ritchie Waterers . . . . . . . . . . . . . .10 Harwood Trenching . . . . . . . . . . .10 Rockin S Ranch . . . . . . . . . . . . . . . .5 J&B Western Store . . . . . . . . . . . . .3 Schatzlein Saddle Shop . . . . . . . . .12 Jackson Livestock Exchange . . . . . .7 Service Directory . . . . . . . . . . . . . .14 Kfence . . . . . . . . . . . . . . . . . . . . . .6 - Bjerga Feed Store Marth Wood Products . . . . . . . . . .7 - Reichert Saddlery & Farm Supply Midwest Cremation Service . . . . .14 Twin Cities Horse Sales . . . . . . . . .13 Minnesota Horse Expo . . . . . . . . .16 www.equinemonthly.com Horsen Around Magazine April 2015 3 A first in a Series A SADDLE CLUB’S EARLY BEGINNINGS People have relationships in many ways, some being with one another, horses, or time. Of course our relationship with time most consider intangible because we cannot touch or call it a possession. Regardless we consider these aspects of time in our lives accomplishments, or events that have passed through our lives and have formed who we are considered today. As people hustle through their own life fifteen to twenty years can go by without batting an eye as to what has passed before them. When we stop to consider one hundred to one hundred and fifty years in the past we may ponder to see what was, an if we may have any heritage or history with this past. It is at this point that we start to take notice as to how our lives have been shaped and the traditions that have been carried along by time. There is an Equestrian Saddle club that is working to maintain their foothold in history and dates as far back as the 1850’s. The Eau Claire Bit and Spur Club’s roots are tied with prominent figures that help shape the local lumber barring area as to what it stands for today. Located in the center of historic Native American lands in central Wisconsin the Eau Claire Bit and Spur Club is rich in history. It could be an argument that the pinnacle of change came early in the 1800’s as the move from horseback as the main means of transportation to alternatives, such as the riverboat, Captain WIlliam Wilson which allowed further, quicker, and more direct modes of transportation up and down rivers such as the Chippewa and the Mississippi. As these early pioneers traveled the rivers and crossed the prairie lands into this area and attempted to change the land from wild to semi wild to seek a better life, agriculture began to mechanize. The use of the horse dwindled, but the love and respect for the horse still remained and gradually changed from purely agricultural related to pleasure and recreational use. The status of the horse started to become a symbol in this central area as horse loving people started to gather for organized horse riding and carriage driving events where space was limited. The early pioneers of the Elk Lake area where the Eau Claire Bit and Spur Club is currently located is still somewhat of a mystery. The northern half of Wisconsin had mature forest and speculators such William Wilson could see the possibilities of this northern area for development for a wealth in Lumber. In William’s travels north he found a mill that was partially for sale by David Black in the 1840’s. With not enough money to make the purchase he returned home to learn of John (Holly) Knapp who had acquired an inheritance. An agreement was made and Wilson and Knapp traveled to Menomonie to secure half ownerJohn Holly Knapp ship of this business. The name of the mill soon became known as the Black and Knapp Company. Wilson never attached his name to the business because he was in debt, although Wilson’s financial obligations may have been a concern he was credited as the founder and builder of the many changes in company names. Upon the death of David Black, Wilson and Knapp acquired the remaining half of the business. To keep moving forward Wilson and Knapp acquired an investor in 1853, a successful banker 4 April 2015 Horsen Around Magazine from Dubuque Iowa, Henry Stout. The Lumber Company which then became known as the Knapp Stout Company. Because of the massive amounts of timber the lumbering industry was bringing into the area Sawmills were a crucial aspect of the economy. Andrew Tainter who came to the area in 1847 partnered with the Blios Hurd sawmill. His role was cutting logs and getting them to the mill. Due to his accumulated wealth and investments over Andrew Tainter the years he purchased Oaklawn Stock Farm on the east edge of Menomonie where he invested in trotting horses and other livestock. One of the original houses still exists today at the south end of the industrial park in Menomonie.The four partners accumulated many acres of land over the next fifty years that included forest and agricultural properties. In the current location of the Eau Claire Bit and Spur Club in Elk Lake Wilson bought over 400 acres of land after his brother past away. During the 1870’s changes in the Lumbering business started to begin and the partners started to sell 275,000 acres of acquired land and other challenges set in as well, such as fires, competition from other companies and lack of log supply. The age of the founders was a suspect as well for the closing of the doors by the 1900’s. Children of these business men were not interested in taking over any aspect of the established business, but one of William Wilson daughters who was born in 1834 in Monroeton, Pennsylvania and lived most of her young life in Menomonie WI. At the Beginning of the Civil war Eliza watched union soldiers and military supplies paraded through Menomonie on their way to war. Being determined she wanted to be part of the war and Eliza Wilson with her family’s blessings she joined the Union Army. In 1861 she served as a nurse and rode in parades to minister to wounded troops. It was noted that she was an excellent www.equinemonthly.com horse horse form who Virgi she s wher Eliza ing th regim In 18 an ac from 1871. both of Elk Willi quire Altho was d Elk L tect w built barn, gristm throu ceive acrea raise ity ho horse person as she rode her thoroughbred horses and dressed in a brown Turkish uniform. She was attached to the fifth regiment who fought against Robert E. Lee in Richmond Virginia. A wounded soldier once noted that she seems to bring sunshine with her everywhere she goes. At the end of the war in 1865 Eliza returned home to Menomonie WI. Holding the rank of honorary daughter of the fifth regiment. In 1876 her uncle Robert Wilson was killed in an accident at Elk Creek in a mill he purchased from Somermeyer Brothers from Eau Claire in 1871. With this death William Wilson bought both of his brother mortgages north and south of Elk Lake and soon after the purchases William appointed Eliza manager of the all acquired property in that area Although there were several setbacks Eliza was determined to develop the area around Elk Lake and hired William Bartlett an architect who was acquainted with this area. She built a Stagecoach house, boarding house, barn, a gristmill, and a dam. She operated the gristmill and served over 150 customers throughout the Elk Lake area. In 1882 Eliza received the remainder of the Knapp Stout acreage in the town of union. She went on to raise cattle, hogs and was known for her quality horses as they were noted to have the finest www.equinemonthly.com bloodlines in the area. In 1877 her father built her a home and barn and through the years had an active social life with many visitors that included Susan B Anthony. On October 23, 1902 Eliza passed away at a friend’s home from a heart attack. She is largely remembered for her role in the civil war and her work in the woman’s suffrage movement. For the Bit and Spur Club it is ironic and yet an honor that this equestrian club has come to be located on the property of this civil war heroine who also became an equestrian icon of the era. She accomplished much and laid a horse loving, equestrian legacy foundation for us to follow today. The Bit and Spur Club respectfully carries on and preserves the tradition on the land where this legacy began, still dedicated to horses and the equestrian legacy. Please follow our upcoming issues for continued history regarding this clubs horse involvement with the civil war and early foundations of horseshow development at the Bit and Spur Saddle Club. A heart felt appreciation to the owner of the Eliza Wilson boarding house and Stagecoach stop on Elk Lake, John Spares and to Mr. and Mrs. Merle Jain, Gloria Bloom, Fred Belly and Peetee, Dave and Roxie Stewart, Janice Brown, Susan J Makki and Gordon Petschaw for their contributions. Oaklawn Stock Farm Horsen Around Magazine April 2015 5 PALM PARTNERSHIP TRAINING™ Building a Partnership with your Horse WESTERN DRESSAGE: MATHEMATICS OF THE DRESSAGE RING By Lynn Palm You might have thought you left math behind once you finished school. Not quite! I’ve found that the “mathematics” of the dressage ring make riding with accuracy so much fun and also build your skills as a rider so I want to share some tips that I’ve found helpful. I will use the “math” with the size of dressage ring that is most commonly used, which is 20 meters by 60 meters. First, as Americans we have to know that 1 meter equals 3’3”. I use the 3-foot measurement to make it easier. (Those extra 3 inches don’t make that much of a difference when you are riding within the arena and doing figures.) The lines that are defined are the Short Side (width and only has letter A & C), and is 20 meters or 66’. Also the Long Side (length which has 5 letters), is the 60 meters or 198’. Along with the defined lines, there are also some imaginary lines in the arena, starting with the center line from A to C dividing the length of the arena. There are several imaginary letters on the center line, with X being the first you’ll learn. X is the center of the center line and also the center of the middle of the width within in the imaginary line from E & B. There are two imaginary quarter lines. Each quarter line defines the distant half way between the long side of the arena and the center line. This imaginary line runs the length of the arena on each side of the center line. There are also imaginary lines within each distance of the length of the arena at each set of letters; meaning there are imaginary lines between K & F; V & P; E & B; S & R; and H & M. Math of the center line: it divides 10 meters on each side of the center line. Math between the letters on the long side: there are always 6 meters from the first letter from the 4 corners of the arena. Then there are 12 meters dividing each other letter on the long side of the ring. These are the basics of what you need to know to ride your side figures with the correct size and with accuracy. In your first levels—Introductory and Basic in Western Dressage—you have to learn to do figures such as a 20 meter circle. Let’s ride one at A, which is in either level. You have 6 meters from the corner, or the short side line with A. There are 12 meters at the imaginary line of K & F. That equals 18 meters. To ride an accurate 20 meter circle, you have to make it 2 meters bigger, past the imaginary line of K & F or approximately 6 feet. 6 April 2015 Horsen Around Magazine The size should mark the 6 feet larger at the first half circle on the center line. This is doing the “math” to ride with accuracy. Start and finish any figure or transition when your horse’s shoulder or your leg meets the letter, near the rail. I can’t recommend highly enough the Dressage Illustrated books for the various levels. I use them all the time myself. They have so much valuable and necessary information about all the levels and tests, which you can use as your guideline to learn figures, transitions, and where to “do the math” within the size of the figures. These Western Dressage level books all have laminated pages, making it convenient to take them to the barn. I always tell riders to learn to ride figures first and then the whole test. The best way to do this is to walk the figures on the ground without your horse. You have to use your vision to find the correct distance and where to go. Once you feel confident, then mount up and walk the figures with your horse before you move on to a jog. And of course, any lope is the most difficult and should only be done when you can do the correct size of any figure at the walk and trot first. Understanding the “math” of the dressage ring gives you a plan to have a perfect practice with your horse. We love to share our dressage backgrounds and knowledge with you and would love to have you come ride with us. You can join us at our farm in Ocala, Florida, or at one of our Ride Well Clinics on our USA Tour at a location near you. If you would like to train with Lynn & Cyril at home with Western Dressage, take advantage of the following supportive training materials: Books: Head To Toe Horsemanship Western Dressage—A Guide to Take You to Your First Show; A Rider Guide to Real Collection. DVDs:“Dressage Principles for the Western Horse & Rider”Volume 1 Parts 1-5;“Dressage Principles for the Western & English Horse & Rider”Volume 2,Parts 1-3;“Let Your Horse Be Your Teacher”Parts 1&2. For more information on these training materials and more, as well as clinics, please visit www.lynnpalm.com or call us at 800-503-2824. www.equinemonthly.com G half to Treating Autism, Cerebral Palsy & Brain Injury HIPPOTHERAPY Is Part of an Intensive Treatment Program Used to Achieve Significant Progress for Independent Living ur r the llusthe ceshich ansie of all ake d walk u ce mount you most do first. gives orse. During Hippotherapy sessions the patient can be placed in a variety of positions, each one targeting specific cognitive and physical systems. The movement of a horse with a patient in a forward sit-astride position produces responses in the patient that approximate normal human movement of the pelvis while walking. Rice Lake, WI: Nature’s Edge Therapy Center, a unique therapy center on a 65-acre ranch, incorporates Hippotherapy as a significant part of medical treatment. "Hippotherapy" refers to a medical treatment strategy using the movement of the horse to promote neuro-physiological change. Hippotherapy is not a method to teach riding; it is “treatment with the help of a horse,” utilizing the horse’s variable, rhythmic and repetitive movement. Occupational, physical and speech therapists use the horse as a treatment tool to improve posture, strength, balance, equilibrium reactions, coordination and communication. Our therapists have had extensive training and Becky Payne, director and speech language pathologist at Nature’s Edge, is a clinical specialist in Hippotherapy. Conditions for which Hippotherapy is indicated include autism spectrum disorders, cerebral palsy, developmental delay and traumatic brain injury, among others. Nature’s Edge Therapy Center provides intensive therapy through its Diane’s House treatment program, where families can stay onsite for visits of up to one week. Visit our website at www.naturesedgetherapycenter.org or call 715.859.6670 for more information. Nature’s Edge welcomes referrals. u on Westaining side to n r the Your e, www.equinemonthly.com Horsen Around Magazine April 2015 7 8 April 2015 Horsen Around Magazine www.equinemonthly.com R 3 At th teen breed datin The D by m Hors Breed Aren 1:30-3 displ day w ready In ad pony Hors Breed breed MN H Dem Satur aged rides horse from 9am up an to 8p on Su RAM each and S at 3p pack ring J and b to the durin adva 10 April 2015 Horsen Around Magazine www.equinemonthly.com Draft Horse Teams, Rodeo Action, Vendor Booths, Clinician Demonstrations: All this and more at rd 33 Minnesota Horse Expo At the 2015 Minnesota Horse Expo see nineteen draft teams representing a variety of draft breeds pulling vintage horse drawn machinery dating from the early 1900’s to modern day. The Draft Horse and Equipment presentations by members of the Northern Minnesota Draft Horse Association and the Minnesota Horse Breeders Association will be held in the AgStar Arena on Friday and Saturday afternoons from 1:30-3:30pm. Horses and equipment will be on display before and after the presentation each day with representatives from both groups ready to answer questions. In addition to the draft horses, light horse and pony breeds will be well represented in the Horse Barn stalls and in the daily Parade of Breeds at Noon in the Coliseum. Over fifty breeds are expected to participate in the 2015 MN Horse Expo with many doing Breed Demonstrations in the Coliseum Friday and Saturday afternoons. Expo-goers are encouraged to enjoy the free horse, pony and wagon rides provided all three days during Expo. The horse and pony rides are in the Sheep Barn from 9am to 7pm Friday and Saturday, from 9am to 5pm on Sunday. The wagon rides move up and down Judson Avenue all day from 9am to 8pm Friday and Saturday; from 9am to 5pm on Sunday. RAM PRCA Rodeo returns to the Coliseum each day of Expo; Friday and Saturday at 7pm and Sunday for a matinee performance starting at 3pm. Expect a full slate of seven action packed rodeo events plus entertainment starring John Harrison, PRCA trick rider, roper and barrelman. Rodeo tickets are in addition to the Expo admission and can be purchased during Expo at the Coliseum Box Office or in advance at www.mnhorseexpo.org. www.equinemonthly.com Hundreds of vendors set up shop in the Cattle Barn, the Coliseum Concourse, the Dairy Building, the CHS Building, and the Sheep and Poultry Barns as well as outdoors along the streets at the Minnesota Horse Expo. Most things horses and their owners/riders need or want can be found at Expo - often with suppliers offering their best competitive pricing. Shop and compare all in one place for a great variety of equine related merchandise and information. Close to the Dairy Barn, site of the popular Minnesota 4-H Horse Association Tack and Clothing Consignment Sale, will be a new feature to check out in 2015: the Used Trailer Lot. Applications are being taken right now by Glen Eaton, Exhibit Director, for the limited number of available spots for individuals who have a horse trailer to sell. Call Glen at 952356-2090 for all the Used Trailer Lot details. For Tack and Clothing Sale consigning info, visit www.mnhorseexpo.org or call 320-355-2142. Clinicians coming to MN Horse Expo 2015 include Craig Cameron, Pat Parelli, Jec Aristotle Ballou and Shawna Karrasch. For over three decades Hall of Fame Horseman and one of the original clinicians, Craig Cameron has made teaching horsemanship an art form that is practical and easy to understand for horse and rider. His sought after style is seen weekly on his award winning RFDTV Show ‘Ride Smart’ where he reaches countless horse enthusiasts helping them to understand how to work in a gentle way for positive results with their horses. Pat Parelli is the creator of the term Natural Horsemanship. Since his first seminar in 1982,Pat has presented his philosophy of love, language and leadership to over one million people. Jec Aristotle Ballou is a leader in the field of equine fitness and exercise physiology. Best known as the author of topselling book 101 Dressage Exercises for Horse and Rider, she also wrote Equine Fitness and the new book 101 Western Dressage Exercises. She has developed equine athletes for disciplines as diverse as endurance racing and competitive dressage. Her articles have appeared in nearly every major equestrian journal in Horsen Around Magazine North America. With the encouragement of Tom Dorrance , Shawna Karrasch began introducing positive reinforcement/reward based training to the equestrian world in 1994. She travels the world teaching people how to incorporate the proven training principles into their current training program, addressing everyday issues. Shawna and her work have been featured on Animal Planet, Bud Sports, ESPN and Spruce Meadows Television. She also does guest lecturing at vet schools and universities across the country….Canada too. Educational presentations are scheduled throughout the three days of Expo in the Coliseum, AgStar Arena and DNR Building. Watch polo, mounted shooting and cutting horse demonstrations. Hear talks about rehabilitation using horses, principles of equine dentistry, establishing pastures, feeding horses and much more. The full schedule is available at www. mnhorseexpo.org. Enjoy live country music at the MN Horse Expo Friday and Saturday with Cindy-Jo Schloer and the Dirt Road Dixie Band from 6:30pm to 10:30pm. Cindy-Jo auditioned for American Idol in Minneapolis last summer and received a golden ticket. Fronted by the powerful vocals of Cindy Jo, Dirt Road Dixie is a four piece country group that has been turning heads since they came onto the MN scene. Playing their own blend of high energy modern country music, their show is a mix of modern and classic hit songs. 2015 Minnesota Horse Expo gates open at 8:30am April 24-26. Daily Expo admission is $10 for ages 13-61; $6 for ages 6-12 and 62-over; FREE for ages 5 and under. Parking in the MN State Far lots is free. Rodeo admission is in addition to Expo admission and ranges from $12 for box seats to $8, $6 and $4 depending on seating section. Vendor contract, building layouts, and maps as well as volunteer opportunity info, sponsorship, show program advertising information and more is available at www.mnhorseexpo.org or by calling 952922-8666. April 2015 11 The MATERIAL PARTICIPATION TEST Can Trick Taxpayers By John Alan Cohan Attorney at Law This usually happens in the context of ventures that involve a partnership or joint venture. For instance, Joseph Machado of Long Beach, California, entered into the LB Partnership with four other partners to purchase a broodmare named La Barbara. One partner was the managing partner and was responsible for maintaining the books and records of the partnership and for paying all expenses. The partnership made decisions by majority vote of all six partners. The broodmare was bred to a number of stallions, but the partnership generated losses over a period of 7 years. The Tax Court denied Mr. Machado the right to write off these losses against his income from a trucking business he owned because it held he did not materially participate in the partnership. Accordingly, his losses were limited by the passive income rules of Section 469 of the IRS Code and could not be used to offset his non-passive income. This case illustrates the importance of obtaining advance legal guidance whenever you enter into a partnership if you intend to write off possible losses against non-passive income sources. The material participation test is something you must plan on meeting and complying with, and is not something to be treated lightly. As a general rule, a taxpayer will be regarded as materially participating in a partnership if he is involved in the operation of the activity on a “regular, continuous, and substantial” basis. forming other tasks and decision-making functions. But it is imperative that records be kept to reflect the number of hours involved, and the number must be l00 or more hours per year. What does that mean? A threshold requirement for meeting this test is that the taxpayer has participated in the activity for more than l00 hours during each taxable year. A taxpayer can establish the extent of his participation by any reasonable means including “the identification of services performed over a period of time and the approximate number of hours spent performing such services during such period, based on appointment books, calendars, or narrative summaries.” But in the case of Mr. Machado, the only evidence he presented at trial regarding participation in the partnership was his uncorroborated testimony that he spent hundreds of hours researching potential stallions to breed with La Barbara, and a calendar log that reflected l5 entries for phone calls he made relating to the partnership. Even with that meager evidence, the number of hours shown was less than l00 hours per year. In my opinion, the material participation test does not apply to ordinary stallion syndications, which are not partnerships in the technical sense, but instead are co-ownership entities where each owner has a fractional interest in the stallion. Still, the IRS has been known to challenge taxpayers on the material participation test in these contexts. I think part of the reason is that some revenue agents are confused as to the application of this provision of tax law. It is important to keep in mind that the material participation test is supplemental to the overall IRS Regulations concerning the objective intention to make a profit. Even if you can prove material participation in a horse activity, the IRS could still find the venture was merely a hobby by arguing that you do not have the overall intention to be engaged in a trade or business for profit or that there are other elements, such as recreation, lack of reliance on experts, or insufficient showing of the amount of time expended in the venture – to satisfy IRS Regulations on the subject. The kind of activities that a taxpayer should be able to document during each year may include the following: consulting with advisers, other breeders and veterinarians, attending horse shows, horse sales, or races, seeing horses being worked, keeping business records, discussing matters with one’s spouse and other partners, implementing or formulating business plans and revising them, reviewing finances, making cost projections, making disbursements, speaking with vendors on the telephone or in person, talking to potential customers, grooming horses and tending to the physical labor that is part of proper animal husbandry, and per- [John Alan Cohan is a lawyer who has served the horse industry since l98l. He serves clients in all 50 states, and can be reached at: (3l0) 278-0203 or by e-mail at [email protected]. His website is www.JohnAlanCohan.com.] SALE AT EXPO Supplying the Horse and Rider Since 1907 ON SALE AT EXPO TROXEL Helmets - SSG Riding Gloves - Half Chaps Breeches SAXON - Paddock, Field, Dress Boots THE MOUNTAIN T-Shirt Ladies/Kids Clearance and more Park Free in our new lot West side of building/alley 413 West Lake Street, Mpls, MN 612-825-2459 • 800-315-3503 12 April 2015 www.SSaddle.com Horsen Around Magazine Visit our Ex Booth C100 po -C10 in Coliseum 1 Mon-Fri 9:30am-6pm Thurs till 8pm • Sat till 5pm www.equinemonthly.com g ds more n ynthe rcS on onme ppli- ma- g tion d the that be or creffi- www.equinemonthly.com Horsen Around Magazine April 2015 13 SERVICE DIRECTORY FEED & SUPPLIES FULL SERVICE WESTERN STORE CLASSIFIEDS HORSES FOR SALE ROPE HORSES FOR SALE ROPE HORSE. Jasper – Quiet, palomino used in PRCA as calf horse. Would make excellent breakaway horse or good high school rodeo horse. I roped a 2.1 on him; my son roped a 1.9-second run on him. 14 April 2015 Scores well in box, runs and will give you a shot. Asking $4,000. David Slipka, Rockin S Ranch (cell) 612-919-3559, (office) 651-408-8508, email [email protected] or Rockinsranchds.com slipka 4/tfn Horsen Around Magazine www.equinemonthly.com www.equinemonthly.com Horsen Around Magazine April 2015 15