2013 The PRE Horse Issue 4 by The PRE Horse

THE INTERNATIONAL VOICE OF THE P.R.E.

pura raza española

celebration 2013 - it’s a wrap! sexual dimorphism a time for reflection immortalizing your p.r.e. usdf all breed awards irs attitude toward industry THE FOUNDATION FOR THE PURE SPANISH HORSE VOLUME XI 2013 - NUMBER 4

LOOK OUT..HERE HE COMES

Dominante offspring for sale. Call for info Proud Supporter of The Foundation for the Pure Spanish Horse

Richard & Linda Nickerson • Oakley, UT • 801.694.1106 mail@snowypeaksranch.com • www.snowypeaksranch.com THE P.R.E. HORSE Issue 3 2013 { 1

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Publisher: The Foundation for the Pure Spanish Horse | 115 Elm St., NE, Albuquerque, NM 87102 | Phone: (505) 294-0800 | Email: info@prehorse.org editor: Laurie Monroe | (352) 445-1235 | editor@prehorse.org graphic Designer: GrafX by Laurie | Laurie Monroe | (352) 445-1235 grafxbylaurie@gmail.com Contributing authors: Elizabeth Babits, DVM; Rush Cole; ACPRE; John Alan Cohan, Esq.; Barb Clark; Margaret Lopez

The Foundation for the Pure Spanish Horse international Resource Center: 115 Elm St., NE, Albuquerque, NM 87102 Phone: (505) 294-0800 | Email: info@prehorse.org

the Foundation Staff Executive Director: Barbara Clark (505) 294-0800 | barb.clark@prehorse.org Accounting Services: Debbie O’Keefe (505) 294-0800 | debbie@prehorse.org Membership Services: Nicole Duenas (505) 294-0800 | nicole.duenas@prehorse.org Treasurer: Al Rotter | andalusianrsdp@msn.com

Show Committee 2013 national Show Cte: Richard Nickerson (Chair) | dick@nicopumps.com Lee Burton | leerburton@comcast.net Mary Adams | fpshmpa@outlook.com

Regional Directors Region 1:

The Foundation Board of Directors Chair: President: Vice President: Secretary:

Barbara Currie Richard Nickerson Santiago Chuck Cameron English Steve Henry Lee Burton Dr. Celia Stenfors Dacre Teri Young Adrienne LaFar

barbara.currie@prehorse.org dick@nicopumps.com sechuck@usmedicus.com cenglish@englishsales.com stevehenryesq@aol.com leerburton@comcast.net cdacre@wyoming.com hrsn360@verizon.net alafar@bellsouth.net

Directors emeritus (Life Trustees) Mary Adams fpshmpa@outlook.com Michael Connelly Marie Dooley radhaone@aol.com Lanys Kaye-Eddie lanysgf@gmail.com Jennings Lambeth jclambeth@gmail.com Mary McDonough mcdonough@bresnan.net Gavin Mackenzie gavin@ranchodoscentavos.com Barbara Rotter andalusianrsdp@msn.com advisory Board members Alan Dacre cdacre@wyoming.com Ami MacHugh ami@jackassmtranch.com Caren Cooper equsny@gmail.com Cynthia Roberts robertsca@ureach.com Deb Erickson deb@highlandsstable.ca Debbie Woodland orandas@att.net Erick Pflucker erickpflucker@aol.com Holly Hansen hhclasical@sbcglobal.net Howard Peet howard_peet@yahoo.com Jackie Kennard Luna-azul@comcast.net Jane Evans waverley12@bigpond.com Janita Smith momfanega@hotmail.com Kip Mistral newhorsearts@hotmail.com Kristi Wysocki sk.wysocki@att.net Leslie Harrison hkprints@aol.com Linda Nickerson mail@snowypeaksranch.com Lisa Alley Zarkades lalley@ethorn.com Lisa Ann Nero ruayneroandaluz@msn.com Manuel Trigo info@equisa.biz Marc Ulanowski ulanowskikohl@cs.com Maria O’Brian maricoffee@hotmail.com Mary Beth Klock Perez mbklock@aol.com Pam Hines silhouettecutter@yahoo.com Patrice Quinlan patrice@designdynamics.com Raul Minondo rminondo@pahtaleon.com Ronnie Marroquin ronnie@andalusiansoftexas.com Sally Handley heritageandalusians@cablelan.net Sandy Wagner swagner424@aol.com Sarah Hollis tintagel@comcast.net Scott Young slpro@verison,net Shannon Pedlar sgp588@hotmail.com Sharon Hittner sghittner@earthlink.net Sharon Lee sleenator@gmail.com Tiffany Coggeshall tiffanyc@beyondtheask.net Tom Reed lostart108@aol.com Tony Bealessio toni@lightspeed.net Tony Manzo ajmanzoart@gmail.com Victor Vargas miravistaranch@earthlink.net

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Region 2: Region 3: Region 4:

Region 5: Region 6:

Region 7:

Region 8:

Region 9:

Adrienne LaFar - alafar@bellsouth.net District of Columbia, Delaware, Maryland, North Carolina, New Jersey, Pennsylvania, Virginia Andrea Michna - andrea1104@aol.com Illinois, Indiana, Kentucky, Michigan, Ohio, West Virginia,Wisconsin Johnny Jimenez - jrjimenez@univision.net Alabama, Florida, Georgia, South Carolina, Tennessee Linda Frey - LFreyNP@gmail.com Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, South Dakota Steven Kiipper - thehorsespecialist@hotmail.com Arizona, Colorado, Montana, New Mexico, Utah, Wyoming Linda DeWilde-Petersen - lilaclinda@gmail.com Toni Mueller - emerald.ridge@comcast.net Alaska, Idaho, Oregon, Washington Mike Mendoza - ranchomendoza@aol.com Sarah Shechner - sarah@originPRE.com California, Hawaii, Nevada Paige Strait - greymanefarm@hotmail.com Connecticut, Maine, Massachusettes, New Hampshire, New York, Rhode Island, Vermont Arkansas, Louisiana, Mississippi, Oklahoma, Texas

Mission Statement

The Foundation for the Pure Spanish Horse is a non-profit public benefit corporation and is not organized for the private gain of any person. The primary purpose of this not-for-profit corporation is to develop, perpetuate and foster an appreciation and understanding of the Pure Spanish Horse (P.R.E.) throughout the United States and any other country where interest in the P.R.E. has been expressed or the help of The Foundation requested. the Foundation was established to assist in the protection of the breed, including sharing of breeding stock and breeding information throughout the world. to maintain a strong and cordial working relationship with the parent Stud Book and the entities which administer its rules and regulations. to educate owners and the public about the P.R.E., its history and traits. to establish and maintain a program for introducing youth and students to the P.R.E. including training them to care for and show the horse. to provide protection for P.R.E. horses in endangered circumstances by rescue and/or relocation. to sponsor shows and other programs that introduce the P.R.E. to the public. to work with any sister organization or organizations which also have the mandate to protect and promote the P.R.E.

PREA (Pura Raza Española Association) PREA is the subsidiary of The Foundation for the Pure Spanish Horse Association and is the Manager of the P.R.E. Mundial Registry. This subsidiary was formed in compliance with IRS regulations to ensure the non-profit 501(c)(3) status of the Foundation for the Pure Spanish Horse Association. PREA is also a not-for-profit organization, however it is a 501(c)(5) and any contributions to it are not deductible from federal income tax as a charitable contribution. PRea administrators Phone (505) 323-4413 • Fax (505) 294-0812 Margaret Lopez  margaret.lopez@prehorse.org Margarita Smith  margarita.smith@prehorse.org

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2013 Number 4

{ Features }

Celebration Rookie

USDF All Breed Awards

Sexual Dimorphism Immortalizing Your Beloved P.R.E. National Celebration A Time for Reflection

8 Foundation News 9 PREA News 44 Celebration 2013 Results 52 IRS Attitude Toward Industry 54 Membership 56 Advertising Index

On The Cover â&#x20AC;&#x201C; Kilimanjaro, 3 year old stallion. Photo courtesy Rush Cole..

Printed by www.SpectraPrint.com

The P.R.E. Horse magazine is published quarterly by The Foundation for the Pure Spanish Horse, a section 501(c)(3) not-for-profit tax-exempt corporation. Gifts to the Foundation are tax deductible to the extent allowed by the law. The contribution for tax purposes is limited to the amount which exceeds the value of any goods and services of benefit to the donor. The entire content of the P.R.E. Horse magazine is copyrighted by the P.R.E. Horse Magazine 2012 and may not be reproduced in any manner, either whole or in part without written permission. All rights are reserved. The P.R.E. Horse magazine is not responsible for advertiserâ&#x20AC;&#x2122;s claims. THE P.R.E. HORSE Issue 3 2013 { 7

Mark Your Calendar!

yOU aRe CORDially inViteD to attend an International Seminar in Spain. D. Jesús Ovelar, owner of COVECA XXI, S.L., invites 50 participants to join him for 46 hours of teaching about morphology, judging morphology and functionality, dressage, doma vaquera, alta escuela, carriages, and more. The instructors will be the top individuals in their field, internationally recognized and admired. The price of US$2,000 per person (or 1,600 Euros) includes pick-up at the Madrid airport; 5 nights in a four-star hotel, with breakfast and dinner included; van from hotel to farm and return; lunches at a nearby restaurant; two coffee breaks daily; and a farewell dinner with a typical Spanish extravaganza. If your spouse or significant other or traveling companion isn’t “horse-y”, there will be tourism each day to visit museums, local historic cities, as well as gastronomy. If you are interested, please email: info@covecapre.com and their website www.covecapre.com. Remember: there are only 50 places at the seminar, so if you are interested, please register early. Seminario internacional COVeCa: mayo 2014 (días 26, 27, 28, 29, 30) Usted está cordialmente invitado a asistir a un seminario internacional en España. D. Jesús Ovelar, propietario de COVECA XXI, S.L., invita a 50 participantes a unirse a él durante 46 horas de enseñanza de la morfología, a juzgar lr morfología y la functionalidad, doma clásica, doma vaquera,

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alta escuela, carruajes, etc. Los instructores seran los mejores individuos en su campo, reconocido y admirado internacionalmente. El precio de $2,000US (o 1.600 euros) incluye recogida en el aeropuerto de Madrid, 5 noches en un hotel de cuatro estrellas, con desayuno y cena incluidos; un van desde el hotel al campo y de vuelta; almuerzos en un restaurante cercano; dos coffee breaks todos los días y una cena de despedida con un espectáculo típico español. Si su cónyuge o pareja o companyero de viaje no es “de caballos”, habrá turismo cada día para visitar museos, ciudades históricas, así como gastronomía. Si está interesado, envíe un correo electronico: info@covecapre.com y visitar sup ágina web www.covecapre.com. Recuerde: solo hay 50 plazas en el seminario, así que si usted está interesado, por favor regístrese temprano.

P. R. E. A. News

- P.R.E. Mundial, The P.R.E. Registry in America & Spanish Heritage Horse Registry, P.R.E. crosses for Sport

emember to finish up any pending P.R.E. Mundial Carta requests from prior to December 2012 for ‘B’ line horses. The deadline is fast approaching to be able to complete these requests…. After December 2013, they will no longer be honored.

Thank You for Your Foundation Support

s our year rolls to a close, it is an important time to thank all of The Foundation for The Pure Spanish Horses supporters, members, show sponsors, competitors, legacy and current board members, advisory group members, office personnel, volunteers, designers, writers, photographers, clinicians, instructors, advertisers, breeders, trainers, and riders of our magnificent P.R.E.’s!

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PLEASE joIN uS… For our LIGHTNESS TourNAmENT IN ArIzoNA jANuAry 25TH & 26TH, 2014

LIGHTNESS… The Path to Harmony and Balance Classes to include: Lightness, Doma Vaquera, Alta Escuela, Garrocha, Spanish Walk and Piaffe/Passage For more information on our 2014 Lightness Tournament dates, location and rules/tests for each level, please go to LightnessFoundation.com

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G F

remlan arms

The Premier Breeder of P.r.e. dressage horses in The Us since 1979

GremLan Farms has produced some oF the best movinG pre horses in the dressaGe worLd

Proud Supporter of The Foundation for the Pure Spanish Horse

Lanys and Graham KayeKaye-eddie Menifee, CA • 661.204.1190 • lanysgf@gmail.com • www.gremlanfarms.com THE P.R.E. HORSE Issue 3 2013 { 11

Celebration Rookie

Article and photographs by Rush Cole

he person to blame for my being at Celebration 2013 was Barbara. Never mind that I had a fabulous time. I was hoodwinked, I tell you; shanghaied, magicked into throwing caution to the

winds.

There I was, having an innocent phone conversation with Barbara Clark, soft-voiced, mild-mannered Executive Director of The Foundation for The Pure Spanish Horse, and kaboom! Without a thought for the consequences, she tossed a lit match into my life. “Rush, you should go to Celebration this year,” she declared, sounding every bit as certain as the Delphic Oracle. “Hmm,” was the only response I could manage at that moment, for my mind was suddenly whirling with images of all the pretty horses. “Where’s it being held?” I wondered aloud. Ms. Clark snorted with amusement. “Santa Barbara, of course! Rush, haven’t you been paying attention to the notices in the P.R.E. magazines and the emails we’ve been sending out? It’s an absolutely gorgeous place, and you’ll have a wonderful time! C’mon, I know you want to go.”

Online Wikipedia states that Saint Barbara’s faith was so strong that miracles were always happening around her, and that her followers experienced them, also. Maybe “Barbara” wanted me to visit her namesake, maybe there were miracles in store for me, too. Smiling, I logged off the informational site an hour after speaking with Barb Clark, clicked onto Southwest Airlines and made my reservations. A week past Labor Day the plane drifted down through ground fog and landed at LAX. Nicole, Girl Friday extraordinaire for The Foundation, had told me to expect blistering temperatures in Santa Barbara, but I’d shaken my head and declared that the present heat wave would be gone by the time I arrived in California. It couldn’t be otherwise, not with Barbara in charge!

y hotel was a 1930’s vintage treasure a short walk through exquisite Montecito to Butterfly Beach. Within an hour of arriving in Santa Barbara, I was strolling the tide line and photographing a fiery pink-and-orange sunset. The next morning clouds of low mist floated over the ocean, while lemony sunlight

“Santa Barbara, of course! ...It’s an absolutely gorgeous place, and you’ll have a wonderful time! C’mon, I know you want to go.”

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gilded beach, and water and sky molten silver. Paddle-boarders slipped in and out of the wisps as I photographed them, and I knew that Saint Barbaraâ&#x20AC;&#x2122;s magic was real. The Earl Warren Show Grounds was an easy 7-minute drive from my hotel via the freeway. Quiet and peaceful, Tuesday was the final preCelebration prep period, with participants arriving and settling their horses into the barns.

he sun shone brilliantly on Wednesday morning, the official start of Celebration 2013. Since I was on vacation, I wandered around downtown Santa Barbara before enjoying a leisurely lunch and heading for the Show Grounds in early afternoon. Outdoor arenas hosted dressage competitions, so I prowled the perimeters, photographing fabulous horses and their people. Everywhere I pointed my camera was voluptuous beauty in motion! Stallions, mares, and geldings from numerous breeds were competing under saddle in dressage classes: P.R.E., Andalusian, Lusitano, Friesian, Quarterhorse, and more. Between events I toured the Show Grounds, marveling at the postcardperfect setting. Northward, eucalyptus and palm trees framed the ends of barns, and beyond them violet-hued mountains melded into clear aqua tinted skies. Owners, riders, trainers, and handlers tended their horses, brushing and watering and feeding. Some were leading and riding their equine partners to and from warm-up areas in readiness for a turn in the competition arena. Still others slipped, one by one, into the coliseum to practice with their horses.

Late afternoon light touched creatures, people, barns, trees and land with gold. Seated on bleachers west of the outdoor arena, I watched, listened, and learned as Hilda Gurney judged Dressage Sport Horse

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Breeding classes. She made deliberate decisions before explaining her reasoning, and I gleaned considerable equestrian insight from her measured comments.

elebration 2013 wasn’t only a sensory experience; it was also intensely heart-warming. The many volunteers necessary for making such an event a success were always more than willing to share their knowledge with a rookie. Adrian Martin, Ring Steward, took pity when he saw me hopping up and down with my camera behind the tall wooden entrance gates to the coliseum, needing to photograph the activities from ground level. “I’m guessing that you know how to stay out of the way of the horses,” he observed. “I’ll hold the gate open enough for you to shoot your pictures.” ...Very cool. Guest speaker, Dr. Albert Rojas, followed Thursday’s morphology classes with an educational presentation. A renowned expert on the ideal conformation for P.R.E. horses, his lecture was packed with examples of desirable and not so much equine physiology. Dr. Rojas illustrated his words with spontaneous drawings of horse anatomy in general, and what to 14 } THE P.R.E. HORSE Issue 3 2013

look for in P.R.E.’s, specifically. From the ears to the bottom of the hooves, from nose to tail, he dissected each body part with sketches of too little, too much, and then just right. Amazing! Right on cue, the third Barbara showed up, this time in the guise of Barbara Currie, Chair of The Foundation. A year earlier, I’d promised to meet her in California, not knowing that the location would be Santa Barbara. Dr. Rojas finished speaking, we all stepped outside Earl’s Place, and there she was, glued to the satin of Subdita, this year’s raffle mare. “Come closer,” Barbara Currie enticed us, “Subdita’s really quite approachable. Look how very pretty she is, Rush!” Pretty, indeed. Blazing in the late sunlight like a newborn penny, eyes large and dark and sweet. My hand reached of its own volition, running down her coat, all smooth and warm. Velveteen, I thought, she’s every child’s dream of a velveteen horse come to life. Friday and Saturday I got down to business, knowing that the Spanish Morphology Classes being held in the coliseum were heating up. Early winners would now be competing against each other for more sweeping titles. Lt. Colonel Zorrilla had been invited to judge the morphology classes. As a rookie, I hadn’t known that the term referred

to more than good looks. What I learned was that the mares, stallions, and geldings were being considered also for their movement, and how overall typical they were of the P.R.E. breed.

s classes were called, I stepped behind the heavy gates whenever Adrian ushered horses and presenters in or out of the coliseum, surreptitiously photographing the competitors. After a while my brain gave up trying to find more superlatives to describe the awesome beauty and power whipping past me. The best I could do was try to capture it with my camera. “You see the hoof prints?” Adrian pointed. At my nod, he said that the horse that had made them had placed their rear hoof directly behind the front one. “Is that good?” I inquired. Adrian shrugged noncommittally. “It’s okay,” he said, “but when the horse puts their rear hooves way beyond the front prints, then you have exceptional movement! And, power, too,” he added. “It takes concentrated energy, focus and drive for horses to move this way consistently in a collected manner, making for a very smooth ride.” Out in the arena another competitor floated in extended trot the length of the sandy field. “Like that,” Adrian pronounced. ...Ah. Click!

“Those photos of that Medieval Times horse in capriole (one below) don’t look like they were taken by a rookie,” Barbara Clark declared by phone from her office in Albuquerque nearly a month later. I laughed. Thank You!

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Sexual Dimorphism A conversation between ACPRE (Australia), Cor. Alberto Zapatero Gatón and Mercedes González Cort. Drawings courtesy Juan Llamas Perdigo, El Caballo Espanol.

ACPRE – Australian Inc: What is sexual dimorphism (SD)? Sexual Dimorphism is the observable difference in appearance between male and female of the same species. The difference of phenotype of some parts or all of the body as in colour, shape, size, structure, and behaviour due to the sexual genetic inheritance. ACPRE – Australian Inc: In the P.R.E. breed, is SD a major or minor factor? In the P.R.E. sexual dimorphism is a MAJOR factor but not the only factor. ACPRE – Australian Inc: Do you think it is similar or seen to a greater/ lesser extent in other breeds? Most of the other equine breeds, mainly the modern types, do not have a significant difference between male and female. If you think about Thoroughbreds, Anglo-Arabs or Warmbloods, both sexes are quite similar. ACPRE – Australian Inc: When were the different gender coefficients introduced or was it always like that? According to Cor. Alberto Zapatero Gatón’s findings, these coefficients were introduced for the first time in 1970 and modified in 1978 and 2002.

The Thoroughbred is a horse of straight lines, and the Spanish horse is round, round... What a delight, to contemplate this grey mare in her peace, like a white cloud anchored in the blueness of the sky!

As you know, in the Revision, the 9 parts regions of the body were qualified between 1 (bad) to 10 (excellent) and then each mark multiplied by the coefficient that appears in the chart below. As you can see in the highlighted boxes, the coefficients were

Differences between the coefficients in 1970 and 1978 1970

1978

PARTS OF THE BODY

Head and Neck

1.0

Shoulders and Withers

1.0

Chest and Ribs

0.5

1.0

0.5

1.0

Back and Loins

1.0

1.5

1.0

Croup and Tail

1.0

2.0

1.0

2.0

Four Legs and Alignments

1.5

High and Overall Aptitude

1.5

Movements and Elevations

1.5

0.5

Temperament & Sexual Characteristics

1.0

0.5

1.0

0.5

TOTAL POINTS

M = Males; F = Females

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Sexual Dimorphism (con’t) not always the same. Later, in the nineties, all the marks (at which time 10 regions were evaluated) were multiplied by 1 (no differences between males and females) and in 2002 with the latest regulations (Royal Decree 1133/2002) the Revision was totally changed, with no scores allocated, just the four / five disqualifying defects (fallen crest, ewe neck, lack of required height, breed type, etc…) Many breeders in Spain dislike with the way the Revision is made according with the latest regulations (Royal Decree 113/2002) where they deal just with the four/five disqualifying defects. The breeders prefer that all the parts of the body of their horses were qualified to know the beauties or defects of them. For that reason The P.R.E. Mundial Stud-Book This mare has excellent withers for our breed; higher than the croup. With these withers, both the neck Commission, decided to come back to the sheet of and the front legs move ﬂuidly for a longer time and all the forehand will work with less effort. scores where nine parts of the body and two movements (walk and trot) are qualified. This is more P.R.E. breed, wanted to reward the specific regions of the body educational and contribute better to improve the breed, because that they considered might be improved in males or females. For the percentage of eliminated to become reproducers is higher, as it instance, they considered a good croup in mares as very imporwas in Spain before 2002. tant, more than in the case of the males, so for that reason they multiplied by a coefficient of 2.0 the marks assigned to mares. ACPRE – Australian Inc: What were the reasons to apply these different coefficients by gender to those ACPRE – Australian Inc: What was the importance of parts of the body? The Breed Commission, in charge of the these coefficients? What are the pros and cons? At one point in the 80’s there was an increase of stallions that had an excessively large crest on the neck, which produces in the long run more horses with a fallen crest, breeders were advised not to breed from them, especially those showing an adult’s horse’s neck at an early age. Applying a coefficient is a good way of getting rid of frequent faults. When a high percentage of horses in a breed show the same fault, applying a coefficient to the that part of the body will reward those individuals that are good and therefore promote the improvement that wants to be achieved. ACPRE – Australian Inc: How as judges do you address sexual dimorphism in the show ring?

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Sexual Dimorphism (con’t) A discordant SD with the gender would get lower marks in head and neck and overall conformation scores. ACPRE – Australian Inc: How as judges do you address sexual dimorphism in the Revision? Is there a marked difference? The same, actually, plus the disqualifying fallen crest. ACPRE – Australian Inc: What advice do you have for breeders regarding sexual dimorphism? SD is one of the features that distinguish the P.R.E. breed from most other equine breeds just as the other morphologic traits. Selection should be applied as a whole, not choosing only some parts of the breed type and discarding others. ACPRE – Australian Inc: What aspects of presenting the genders of the P.R.E. assist in, or best demonstrate, sexual dimorphism in the breed? •

Females have a lighter cranial structure, a finer neck and somewhat larger ears.

•

Subcutaneous fat is stored in males mainly on the crest of the neck, while in females it is distributed all over the body.

•

Subconvexity should not only be seen in the adults, but also in the young horses.

There is no SD for colour in the P.R.E.

ACPRE – Australian Inc: Does SD in morphology direct the genders to different functionality capabilities e.g. stallions for riding, mares in cobras, mares for breeding etc.? No. Using mares mainly for breeding has historically been a necessity to remount the Spanish Cavalry. Mares were worth more because they produced; even when not ridden they shared part of the work on the farms and were mainly used for threshing, therefore the tradition of the “cobra”. The functional capabilities are exactly the same, there has been many P.R.E. mares excelling in ridden work, also in bullfighting. ACPRE – Australian Inc: Is SD expressed with e.g.: mares having bigger ears or other traits? Or are there such things as variations within the breed e.g.: some stallions having bigger ears? There shouldn’t be variations of SD. I think they are clearly set in the breed type. The SD should be in accordance with the gender; e.g.: a mare with a stallion’s neck is a faulty neck for a mare.

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Stallions and mares in the Spanish breed show very different secondary sexual characteristics. This stallion, with a too weak mandible, lacks masculinity almost to the point of being confused with a mare.

ACPRE – Australian Inc: Does SD inﬂuence character and temperament in any way? Hormones influence behaviour; nevertheless P.R.E. stallions should still be manageable at all times and have good character and temperament, unlike other equine breeds which are gelded mainly due to their bad temperament and behaviour if kept entire. ACPRE – Australian Inc: Is it important to maintain the SD or is a more “homogenized” gender neutral P.R.E. horse acceptable? The P.R.E. breed type considers SD mares that look like stallions, or stallions that look like mares are not true to the breed type. ACPRE – Australian Inc: Is breed type, which encompasses a given S.D. a major or minor priority in selection processes? It is one more factor to consider, as all the rest, but not less important than the rest. If through selection and market preferences, it came to a point where there would be a significant number of homogenized neutral individuals that did not show SD then it would have to become a major priority for selection in order to return to a more prominent SD in the breed, or else change the breed type to suit the neutral gender P.R.E. which would then no longer be the traditional gender differentiated P.R.E.

is more horizontal, but should not be confused as meaning lower and straighter, as head carriage is lofty in both males and females. • WitheRS: Less prominent. Mercedes adds that withers are less prominent on mares that have a tendency to be heavy in front as well, which is something she is not particularly permissive about. • Belly: Slightly bigger. • BaCK: Longer and more saddle-backed. Mercedes adds, the back can be somewhat longer in mares, although this can give way to the seven-seater horse, which is a serious fault and doesn’t fit into the “eumetrical square”. A sway back even in a mare is a fault in the breed, although this is less prominent of late. • CROUP: Wider. Remember, the beauty of the P.R.E. horse resides not only in its appropriate conformation but also in its proportions!

ACPRE – Australian Inc: Is it important to maintain the SD or is a more “homogenized” gender neutral P.R.E. horse acceptable? The P.R.E. breed type contemplates SD mares that look like stallions, or stallions that look like mares are not true to the breed type. SUMMARY To summarize, the most important differences in the mare (in relation to the stallion) are: • heaD: Refined and feminine. We can appreciate the sexual dimorphism very well in the head. The ears are little longer in mares as well. • neCK: Less arched and muscular. The direction

THE P.R.E. HORSE Issue 3 2013 { 19

(Lider VI x Intrusa MOR)

(Kukulkan Mor x Misteriosa D)

(Delta MT x Victorioso)

(Utebo ll x Nominada lV)

Quality Pura Raza Espa単ola Contact: Felipe Oliveros | 345 Cody Road, Ennis, Texas 75119 20 } THE P.R.E. HORSE Issue 3 2013

Meet our Stallions

(Kukulkan MOR x Preciosa D)

(Galan x Destina MT)

(Conquistador 16 x Curra MT)

Visit our website: www.ranchocortijo3b.com

903.229.3542 | 972.268.4256 | ranchocortijo3b@hotmail.com THE P.R.E. HORSE Issue 3 2013 { 21

National Celebration 2013 Ultimate P.R.E. Challenge Winner ongratulations to Favorita CCLII, the sole Ultimate P.R.E. Challenge winner for 2013, owned and bred by Ariel Martinez of Rancho El Encanto. Favorita was the only horse to win a major category at both The Foundation for the Pure Spanish Horse 2013 National Celebration Show held in Santa Barbara, CA and at the Feria del Caballo Espa単ol held the following weekend at City of Industry, CA. This magnificent gray P.R.E. filly caught the eyes of four judges to win her title. Congratulations to Ariel Martinez for producing such a spectacular horse that is American Bred!

NATIONAL CELEBRATION xhibitors came to Santa Barbara, CA from all over the USA to participate in The Foundation for the Pure Spanish Horse National Celebration 2013 show. People brought horses from Oregon, Illinois, and even from Wyoming! The performance division highlighted the talent the P.R.E. horse

has for versatility with classes in Carriage Driving, Western Riding, Western Equitation, Prix Caprilli, Ranch Pleasure, Dressage Suitability, Fantasy Costume, Doma Vaquera, and Native Tack and Attire. In addition to all this we also had a triple rated Dressage and Dressage Sport Horse Breeding Show judged by the famous Hilda Gurney.

The In-Hand (morphology) competition had spectacular horses representing the breed. The Champion Stallion award was won by Ciclon IX, a magnificent bay P.R.E. horse, bred in Spain and owned by Rancho El Encanto. The Champion Mare was Hilandera II, also owned by Rancho El Encanto. Are you sensing a trend? Rancho El Encanto also won the coveted Best Exhibitor award because of the quality of horses Dr. Martinez brought to the show. The Foundation for the Pure Spanish Horse would like to congratulate him for his unwavering dedication to produce excellent examples of the breed. It is through this type of commitment and attention to detail that improves the breed.

Ultimate P.R.E. Challenge Winner Favorita CCLII and the Martinez Family. Photo courtesy Paco Rey.

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Champion Colt and Adult Champion of movement: Kilimanjaro AK owned and bred by Ami MacHugh, Jackass Mountain Ranch

ur congratulations also go to Ami McHugh of Jackass Mountain Ranch, whose horses were well represented in the awards arena too. Her horse Denali AK won the coveted prize of Absolute Champion of Functionality and also Reserve Champion Stallion. Her colt Kilimanjaro AK won Champion Colt and Adult Champion of movement (3 year old stallions compete in the Adult Movement category) and then went on to win Absolute Champion of Movement in hand. Jr. Champion of movement in hand and the Get of Stallion awards went to two more Jackass Mountain Ranch horses, Kalypso AK and Kianto, respectively. Congratulations, Ami MacHugh and Jackass Mountain Ranch! To view some of the thousands of photos and relive the fun please visit the following URL: http://prehorse.org/Horse_Shows/results.lasso On Saturday evening the show culminated with exhilarating performances during the Extravaganza expertly managed by Sharon Hittner from Blue Moon P.R.E. Ranch. The audience was treated to beautiful riding demonstrations as well as operatic singing performances. Medieval Times never fails to astonish the audience with their dramatic costumes and expert horsemanship.

National Celebration 2013 was not just a show for horses! Everyone who came to the popular event was a huge winner because of the parties, awards, seminars, and good-natured fun that dominated the space in between classes. One of the show highlights for even Celebration show veterans was the “learn to drive a P.R.E.” impromptu experience provided by Howard Peet. Every day about 4:00 pm Howard harnessed a beautiful P.R.E. gelding and provided free driving lessons for anyone on the show grounds who wanted to learn. The beaming smiles on the faces of judges, exhibitors, members of the public, and even the newest Foundation staff member were Howard’s reward. It was hard to tell who had the most fun!

Announcer and singer Tony Topete thrilling the crowd without a mic at the Extravaganza.

eminars were held when there were no classes so that everyone could attend. Fernando Pique from Yeguada Pique Angel and Colonel Zorrilla presented an informative talk about the Cría Caballar breeding and selection program. They provided information new to their audience of veteran P.R.E. enthusiasts. Dr. Alberto Rojas gave a fascinating presentation about how to look at a P.R.E. using his book published in 2012. Howard Peet demonstrated how to show a P.R.E. in a morphological class using the THE P.R.E. HORSE Issue 3 2013 { 23

magic techniques he learned in Spain. Manuel Trigo did double duty and spoke first about new rules for Doma Vaquera and Alta Escuela, both sports that are gaining popularity in the USA. Then he also explained the concept of riding in lightness and his new popular lightness tournament. Seminar attendees were then treated to a photo presentation of the beautiful horses appearing in the newest book by Spanish expert photographer and flamenco dancer, Paco Rey. Orders for the newest book are being taken now by The Foundation for the Pure Spanish Horse. Call 505.294.0800 to order yours.

any awards were given out at the Annual Meeting, which was broadcast live over the web by Andalusianworld.com Foundation, made up of people who love, respect, and underduring National Celebration. The King Felipe II International stand this amazing breed are there to support us in our advenAward for extraordinary service went to Dr. Alberto Rojas for tures as we grow and learn.” She also commented “As this was his many years of devotion to the P.R.E. Breed.The King Felipe the first show for Quitasueña KDF and I, we were exceptionally II award for domestic service to the breed went to Esther Connervous… and we need not to have been. You and your team way for her many years on the Registry Oversight Committee went way out of your way to for the P.R.E. Mundial Registry make us feel comfortable.” and the help she regularly provides to breeders. Trainer, rider how Chair Maria O’Brien and coach Jutta Heinsohn was made it her principal misawarded the Champion of the sion to make the show so Breed Award for all she has festive that it felt like a constant done to showcase how talented celebration. There was a party the P.R.E. Horse is in the dresevery night after the conclusion sage arena. Kip Mistral received of the classes and everyone had an award for increasing the a great time socializing and level of excellence and profesrelaxing. Job well done Maria! sionalism of The P.R.E. Horse We can’t wait to see what you magazine during her time as have in store for us next year! editor. Linda Nickerson was Dr. Alberto Rojas receiving the King Felipe II International award. Photo courtesy Paco Rey. given a Friend of The Foundation Award for her contribution of graphic arts expertise. The many sponsors and volunteers who worked so hard and provided exceptional services to make the 2013 National Celebration such a success were also publically thanked.

First time exhibitor Cali Tanguay of Dancing C Ranch said “Most of all, Celebration 2013 was a fantastic learning experience. An excellent opportunity for my horse to be exposed to this environment but even more so for me to gain a better hands-on understanding about the P.R.E. breed and those who actively participate in its promotion (trainers) and breeding circles. Of course once you are in love with an Andalusian, it is dedication that is bound to last a lifetime…..and it is a wonderful thing to know that a team of people such as those at The

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Javier Mota Vargas (Yeguada de la Cartuja), Fernando Pique Llusa (Yeguada Pique), Catina, and Maria O’Brien (Show Chair). Photo courtesy Paco Rey.

United States Dressage Federation All Breed Awards 2013 The Foundation for the Pure Spanish Horse is thrilled to announce that our USDF All-Breeds Program is growing! The winners for 2013 are listed below and we are very proud of the example of excellence they set for our breed. Please join us in celebrating their inspiring success! Look for photos and more information about them in coming issues, online and on our Facebook page.

Mature Horse - DSHB Award 1: SALTADOR ORO 1 | 72.325% Sire: Indiano XVIII | Dam: Centellita Owner: Walter Henslee | Breeder: Gina Hogan

First Level - Musical Freestyle 1: CASTIZA DA | 66.459% Sire: Imperioso D | Dam: Latina VII Rider: Alexis Martin-Vegue Owner/Breeder: Suzanne Punch-Randall

Training Level - Adult Amateur & Vintage Cup 1: BIONICO MIR | 68.307% Sire: Gaucho III | Dam: Obelia Jim Rider: Melodie Hart | Owner: Ed Santiago Breeder: Armando Miranda

Second Level - Adult Amateur & Vintage Cup 1: AFILADO | 68.929% Sire: Gaucho III | Dam: Fabulilla MR Rider/Owner: Janne Rumbough Breeder: Watchman P.R.E. Horses

Training Level - Open 1: DANTE NIC | 68.600% Sire: Dominante XXIX | Dam: Valera MHF Rider: Cassie Benson | Owner: Linda Nickerson Breeder: Richard Nickerson, Linda Nickerson 2: BIONICO MIR | 68.307% Sire: Gaucho III | Dam: Obelia Jim Rider: Melodie Hart | Owner: Ed Santiago Breeder: Armando Miranda 3: CORONADO ECV | 68.000% Sire: Prestigio II | Dam: Hidalga XIII Rider: Christine Rivlin | Owner: Ann Heller Breeder: Patricia Jacob 4: ARANJUEZ VSES | 66.800% Sire: Dominante XXIX | Dam: Quintanaroo Rider: Cassie Benson | Owner: Linda Nickerson Breeder: Vaughan Smith First Level - Adult Amateur & Open 1: ACERO | 61.129% Sire: Gaucho III | Dam: Estimada XXIII Rider/Owner: Michelle Anderson Breeder: Linda Nickerson

Second Level - Open 1: AFILADO | 68.929% Sire: Gaucho III | Dam: Fabulilla MR Rider/Owner: Janne Rumbough Breeder: Watchman P.R.E. Horses 2: CASTIZA DA | 64.881% Sire: Imperioso D | Dam: Latina VII Rider: Alexis Martin-Vegue Owner/Breeder: Suzanne Punch-Randall Fourth Level - Musical Freestyle 1: ORCHIS | 69.500% Sire: Eleboro | Dam: Jacca Rider/Owner: Cathey Cadieux Breeder: Ventura Camacho Benitez 2: FENIX XXXIII | 66.083% Sire: Etereo | Dam: Caperucita Rider: Alexis Martin-Vegue Owner: Suzanne Punch-Randall Breeder: Jose Ignacio Erburu (continued overleaf)

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USDF All Breed Awards (con’t) Fourth Level - Open 1: eneBRO XiV | 63.875% Sire: Saltador-Jem | Dam: Comadreja Rider: Francisco Garcia | Owner: Lee Burton Breeder: Manuel Moyano Gonzalez De Canales 2: malCaRat | 62.590% Sire: Ordago V | Dam: Preciosa XIII Rider/Owner: Jacqueline MacDonald Jacobs Breeder: Francisco Adrover Prix St. Georges - Open 1: FeniX XXXiii | 64.309% Sire: Etereo | Dam: Caperucita Rider: Alexis Martin-Vegue Owner: Suzanne Punch-Randall Breeder: Jose Ignacio Erburu 2: BanDOleRO ClXXVi | 62.500% Sire: Camarero XII | Dam: Bandolera XLI Rider: Paige Ruhl | Owner: Toni Mueller Breeder: Juan Fernandez-Layos Rubio

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Intermediate I - Musical Freestyle 1: amanDO iV | 66.125% Sire: Belicoso III | Dam: Amanda Rider/Owner: Lee Burton | Breeder: Jacobo Munoz Grand Prix - Musical Freestyle 1: KaRUSO ii | 68.500% Sire: Manzanillo III | Dam: Encina II Rider/Owner: Cathey Cadieux Breeder: Domingo Garcia Brinon Grand Prix – Open, Adult Amateur, & Vintage Cup 1: KaRUSO ii | 62.021% Sire: Manzanillo III | Dam: Encina II Rider/Owner: Cathey Cadieux Breeder: Domingo Garcia Brinon LEFT: Amando & Lee Burton. Photo courtesy Paula Chmura.

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Immortalizing your beloved P.R.E. horses

“Are the stallions shod?”

by Rush Cole

“Yes.” A couple days later: “There are shavings in the birthing stall… I can use those, although straw is more traditional and picturesque.” I hit “Send”. “Straw would be good.” The following week I took to the Internet again. “What color are the older mare’s flea bites?” “Brown.”

y work frequently has me playing detective, searching for information. As a life-long artist I’ve been asked to paint many portraits of both humans and animals, specializing in horses. Still a student in high school when I began accepting commissions, I quickly learned that an important part of shaping such endeavors as win/win situations lies in educating clients. Non-artists can’t possibly know what I need in order to successfully create quality artwork for them. Although photos are my primary resource, I also depend on memory, intuition, and a healthy imagination. And, I ask lots of questions, knowing that every bit of input I glean about the subject ups the odds of my nailing the job! Recently, I created a posthumous portrait of a black Arabian mare. There were only two photos, both of them old snapshots of an aged horse in unflattering light and stances. I was expected to depict the mare in her prime. Not until I requested the creature’s name (Sassy), and a description of her personality, was I able to “see” her in my mind. Presented with the completed portrait, the client wept with joy. When people approach me about having a portrait painted, they oftentimes know, sort of, what they want to see on the canvas. I interview them and then begin putting together the means to bring their vision into physical reality.

orking for years as both a professional artist and photographer has helped me develop a sense of imagery that is pleasing, beautiful, dramatic and delightful. If possible, I prefer to photograph all subjects myself. Photo shoots are always included. Photography isn’t the only way in which I record the subject. Back in the studio, I recall much more than mere physical appearances. Clear sensory memories of sights, sounds, scents and THE P.R.E. HORSE Issue 3 2013 { 31

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Immortalizing Your P.R.E. (con’t) intuitive knowings, gathered on subconscious levels, are priceless. They are what I rely on when I’m going for that indefinable “something”, that authentic spark of life in the eyes. Taking specific photos for the portraits illustrated here was not an option, though, because at least three of the five equine subjects were deceased. That meant that, once again, I must use existing pictures to create what the client wished to see in the finished works.

lash had been used in several of the only existing snapshots, obliterating crucial shadows and lights, the very things that help the human eye and brain know what it’s seeing. Another challenge was the angle from which some of the shots were taken. Humans can accept awkward positions, confirmation, jug-heads and inaccurate proportions in photographs, but not in the art created from them. If an artist merely replicates what is visible in an inferior picture, those viewing the completed art will assume that the painter is responsible for the error. Color can also be an issue. Luck was with me in this instance, though. Years earlier, I’d had the pleasure of visiting the client’s ranch and photographing a number of his P.R.E.’s, resulting in abundant color references for most of the subjects. We discussed and decided upon size of the artworks: vertical/horizontal, number of subjects per canvas, and general composition. Preliminary graphite sketches were emailed to the client, who, along with his wife, critiqued them and added his ideas. Terms were agreed upon, a portion of the fee wired to me, and I headed for my studio. Belgium linen, stretched and primed for oil color, became supports for the portraits. The sturdy wooden stretcher bars are an inch-and-a-half thick, with the linen wrapping all the way around before attaching to the back. The client chose to have the images extend on all four sides, my usual style, adding an architectural element to the finished artwork. Termed “gallery-wrapped”, this method allows canvases to be exhibited either as they are, or traditionally framed. After reproducing the graphite drawings onto the canvases, I under-painted them with a transparent wash of cadmium red medium. I like the hotness of that color, even if little or none of it shows through subsequent layers of pigment. Next, I began blocking in large areas of light and dark, warm and cool, working simply to reinforce the composition I’d already established in pencil.

ithin the process of painting, I am actually redrawing the same things over and over again, but with a color-loaded brush. Rather like house cleaning, though, I can never tidy up only one room; in contrast, the rest of the place will appear even more neglected. So it goes in the initial stages of my artwork. Touch a particular area with paint and every other one must receive similar treatment and balance. Traditional methods have always served me best in achieving satisfying artistic effects and results. When working in oil color, the progression is from dark to light. At times, I’ll literally whip across the picture plane, slapping in the darkest darks, mid-tones, and popping lights on top. Then I can see the general layout of how the finished work will appear, even if it is still rough.

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Immortalizing Your P.R.E. (con’t) In this case, a significant amount of time, thought, energy, and sheer labor had already gone into the conceptualization and composition of these very exacting portraits. I wasn’t about to loose those precision drawings under hastily applied layers of paint. The portrait of the mares called for a softer, darker, more intimate and feminine treatment. The stall around them gradually took form and as it did, I was able to “see” light filtering into the barn from the open doorway, the window across the aisle, and an overhead skylight. I went with it and began slowly developing the forms of the mare and foal, with the grande dam standing in the background.

xcept for a snapshot of the mare lying down with her newborn, there was no actual photo reference for this part of the portrait. When it came to the three pictures of the “grandmother”, I realized that I just did not have enough to work with, so I went searching for more of that information mentioned earlier. The horse to be depicted in the background had been the clients’ foundation brood mare, quite mature in years. Accustomed to painting equines in their prime, I began studying and analyzing photos of older horses, attempting to reeducate myself. What, exactly, are the visual “signs” that designate them as seniors? For one, older horses tend to “plant” themselves in a spot and stay there, just so, for hours. Oftentimes, their knees, fetlocks, and pasterns have become swollen, misshapen, or dropped over the years, just like human legs. Muscle tone diminishes and skeletons emerge. The front feet may turn in or out a bit, withers, spines and hipbones protrude, faces are bony and eyes recede. Varying degrees of these conditions, and more, usually signal the onset of age. All things considered, I chose to depict the older mare as she might have been near the end of her reproductive years; mature, yet elegant. When it comes to P.R.E. stallions, under saddle, or not, there’s no such thing as too flashy, powerful, dramatic, or gorgeous! However, the fact that both of these studs are shown within the confines of dressage competition meant that I must somehow express their essence in partnership with a human. And it was necessary that the rider be depicted with correct form, since she must appear to be “one” with the horse under her. “Oh, goody!” I murmured, upon first glance at the picture selected for the gray P.R.E. who would fill the lower half of the stallions’ portrait, “an excellent reference photo!” “By the way, we’d like to have the gray stallion moving in the opposite direction,” his owner casually requested. “Do you think you could do that?” “Sure,” I agreed, wondering whose voice was coming out of my mouth.

o began the meticulous task of reversing the gray stallion and rider. Fortunately, I’d met and photographed both stallions as they were lunged by their trainer, so I had firsthand sensory information about their size, strength and sheer magnificence.

The bay stallion and rider were placed in the upper left quadrant of the picture plane. Hills, trees, a fence and dressage arena acted as color foils for both subjects and provided visual structure, perspective, and depth. Another dressage arena stretched across the lower half of the canvas, directly behind the gray stallion, strengthening the illusion of three-dimensional space on a two-dimensional surface. The reference photo of the bay stallion was fairly good. For the sake of balance I slightly diminished the size of the head and neck, while also slightly increasing his hindquarters. 34 } THE P.R.E. HORSE Issue 3 2013

It’s that photo-versus-art thing again: the human eye accepts as true what it sees in a photo, but finds fault with artwork that mirrors that same photo. For me, the most demanding part of any painting is the middle stage, that no-artist’s-land where every square inch of the canvas simply needs time, intense focus, and multiple layers of pigment. Carrying on, at last, I was ready to complete the portraits. At this point, I put away all visual references. The finished canvases would need to stand on their own without photos nearby to explain any aspect of them. I simply painted, harmonizing the images as whole and complete works of art.

tiny prayer for help in “seeing” how to tweak the grandmother’s fleabitten gray color.

large shadow suddenly loomed at the open window behind me. A flea-bitten gray, gleaming silver in the sunlight, was peering through the screen and watching me paint. Never, in the previous two years that I have lived and worked in this location, has one of my neighbor’s horses visited my studio! Smiling, I gave thanks for the instant answer to my prayer and stepped outside to slip a carrot to the flea-bitten gray angel. Then I returned to my easel.

onformation, positioning, and form were all checked and rechecked in the stallions’ portrait. Colors were intensified, dapples reworked, top notes added to lights and darks, edges rounded, spaces made to recede. On a hot Sunday afternoon in August, I made the final pass on the portrait of the mares and foal. After touching up the straw in the birthing stall, I glazed the top rail soft crimson. Then I whispered a

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Jutta named 2013 Champion for the P.R.E. Breed by The Foundation for the Pure Spanish Horse. Join a dedicated personal team and achieve results in and out of the show ring! Dressage, Doma Vaquera, and more...

CLASSICALLCOMPASSIONATEECORRECT LocateddinnOCALA,,Florida...CurrenttclinicssinnCA,,TX,,anddPA. 38 } THE P.R.E. HORSE Issue 3 2013

A RRIOSO S A C

BANDOLERO SAC

2010 FPSH CELEBRATION RESERVE NATIONAL CHAMPION OF FUNCTIONALITY 2010 FPSH FIESTA FLORIDA CHAMPION STALLION CHAMPION OF FUNCTIONALITY 2009 IALHA NATIONALS RESERVE CHAMPION - SPANISH STALLIONS

2010 FPSH CELEBRATION NATIONAL CHAMPION 5 & 6 YR. OLD STALLIONS THIRD HIGHEST FUNCTIONALITY SCORE 2010 FPSH FIESTA FLORIDA RESERVE CHAMPION OF FUNCTIONALITY 2009 IALHA NATIONALS CHAMPION - SPANISH STALLIONS HIGHEST FUNCTIONALITY SCORE - SPANISH STALLIONS

Trainer: Christy Frakes

Cielito Lindo Ranch, LLC + Tel: 979.733.4223 + info@cielitolindoranch.com + www.cielitolindoranch.com THE P.R.E. HORSE Issue 3 2013

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A Time for Reflection by Elizabeth Babits, DVM

s the glittering gold of aspens makes its splash across mountain peaks, as the frost twinkles on blades of grass stirring in the morning breeze, and as the horses become animated and frisky in the cooler weather, I am reminded that fall is not only very much here, but that winter is well on its way. Personally, I am not a cold weather fan, in fact the only delight I find that comes with cooler weather is that the horses are very impulsive and easy to collect! Movement equals warmth! Winter is actually a busy time in the equine industry. It is a time to reflect and a time to plan ahead based on those reflections. Whether you are looking to pick out a fine Spanish stallion for your mare to produce a hopeful new champion, whether you are aiming to further your training and that of your horses, or whether you are desiring to simply get through the winter with as few training and health problems as possible, goal setting during this time of “quietness” and restfulness will eventually further dreams into realities. I have to admit, I am an over-achiever, a goal-setter, but I find that it helps to organize my plans, and helps to avoid problems both in the training process as well as in maintaining optimal health in my equine patients and horses in training. In this article, I will explore some goals to meet through the winter to keep your horse at optimal health as well as some training goals.

“The winter brings colder temperatures and temperature swings, storms, ice, and increased risk of equine catastrophes, such as colic, musculoskeletal injuries from slipping and falling, and respiratory infection risks.”

The winter brings colder temperatures and temperature swings, storms, ice, and increased risk of equine catastrophes, such as colic, musculoskeletal injuries from slipping and falling, and respiratory infection risks. Let’s tackle the first goal of the winter: how to avoid colic! Colic is the bane of existence for so many horse people, and, let’s face it, the more highly managed horses are and kept, the higher the risk of colic generally is, at least in my equine practice. Because it is colder, horses need more fibrous feed to keep warm. Feeding hay, not grain, is the best way to keep a horse warm; as the degrees plunge, the pounds of hay increase. The digestive process itself produces energy, volatile fatty acids, and heat as by-products. However, with increased amounts of forage, there is almost always a decreased consumption of water in the winter (as it is colder), and dehydration may occur. Increased amounts of forage along with a decreased water consumption and more limited movement if in the stable sets up the horse for impaction colic. Here are a few recommended ways to avoid impaction colic, as well as colic in general. First, 40 } THE P.R.E. HORSE Issue 3 2013

always make sure the horse has access to fresh, clean water at all times, and that the water is not frozen. Use water heaters or heated water buckets to keep water from freezing to ensure adequate access. Additionally, I feed my horses and recommend to my clients that giving the horse a daily dose of pelleted or powdered electrolytes in their feed, along with 1 tsp of regular table salt will help encourage the horse to drink. Secondly, I put and keep all horses on a daily dose of Probiotics to ensure that good, healthy flora are present in the gastrointestinal tract, and are therefore able to help the horse adjust to changes and increases in feed. Any feed increases should be done gradually, as in 1/2 pound per feeding, gradually increased up to the desired amount over 1-2 weeks. Exercise and movement are also extremely important in keeping the horse’s digestive tract in working order. Horses were designed to be moving frequently, and not only will that aid in prevention of colic, but will also help maintain fitness, keep the horse’s mind healthy, and help keep him warm. This brings us to a second goal of winter management: keeping the horse fit and sound.

he winter presents difficulties for exercising horses. If you are lucky and have a climate controlled indoor arena, or can go to Florida in the winter, then I wish I was one of you! Out here in the Southwest, we have to deal with problematic footing and hairy horses! The best way to avoid musculoskeletal injury, such as from slipping, is to plan strategies for preventing ice build around the barn and working areas where horses will be moving. Gutters on barns will help to avoid ice in front of stall doors and runs, placing sand in areas where snow becomes slick (except not where they are eating) to help avoid slipping, and moving snow off arenas will all help to decrease the risk of slipping and falling. Many horses go barefoot in the winter, which reduces snow build up in the hooves, but snow pads and popper pods in shoes will help to keep snowballs from building up as well. When working horses, warm them up very well at a walk on a long rein for up to 10 minutes, with an equal cool down period. Inadequately warmed muscles may be prone to injury. If the horse has a winter coat, he may be apt to sweat, so either work him carefully to avoid sweating with frequent rest periods, or be prepared to apply anti sweat sheets and get him dry. Many people

blanket their horses in the winter to prevent hair coat growth which will make the sweating problem a bit less, but be prepared then to adequately blanket the horse for warmth. Another great way to maintain fitness is to do work in hand. Low-impact suppling, transitions, lateral work in hand will help not only warm up the horse properly, but keep a level of fitness through the winter. My horses are worked in hand almost daily, through walk and trot lateral movements of shoulder-in, travers, pirouettes, half pass, piaffe, passage, and Spanish Walk. It is refreshing for horse and human to be working together, and you will stay warm too with all the activity! Once the horse is properly warmed up for the training session, you can use the cold weather to your benefit as the horses tend to be fresh and animated--impulsion and collection can sometimes be much more easily attained, and that fresh energy can be directed into positive movements that will build strength, balance, suppleness, and collection.

nother health goal is to ensure adequate ventilation to avoid respiratory distress and infection. Many horses are kept stabled in the winter, and there must be proper ventilation and air flow to keep particulates, molds, dust, and other irritants from stagnating the air. Additionally, if it is very cold from 0-20 degrees or below that, then exercising to a point where the horse is having to breathe deeply and hard the frigid air can be damaging to his lungs. Be mindful and treat your horse as you would treat yourself. If your lungs burn when running in very cold weather, your horse’s lungs will too!

or mare owners, the same can be said. What a better time than the quiet time of winter to assess the goals of your breeding program, to look at suitable stallions, and to also have a breeding soundness exam performed, which may include palpation, ultrasoun, biopsy and culture of the uterus. Again, problems can be addressed prior to the busy breeding season. I find the winter a great time to reflect back on how my horses have improved in their training, how I have become better at listening to them and learning from them, and also on what I foresee for the upcoming year. This is the fun part of winter--making dreams reality through proper goal setting and planning. Maybe it is time to make a daily training journal where your training sessions, thoughts, observations, problems, and successes for that day can be written down for assessment. Perhaps there is something new you would like to try, or you want to further your horse’s training. Now is the time to look at the horse’s talents, attributes, conformation, willingness, attitude, and soundness to determine appropriate goals. Little nagging issues or potential lameness problems should be addressed; the horses dentition should be assessed. You see, really, the winter is a very busy time indeed!

Above all, remember that when the first snowflakes of winter fall and coat your horse’s mane, that here indeed is a time to quietly reflect on the beauty of the relationship between horse and human. Spending a little Bibiana performing pesade [a dressage maneuver in which a horse is made to raise his extra quality time just being with forequarters while keeping his hind feet on the ground without advancing]. your horse will brighten your heart and keep your spirit alive If you are a stallion owner, then you can prepare for the upcoming through the cold winter months ahead. breeding season. This may be a good time to have an annual breeding Dr. Bessie Babits, BVSc, DVM has been practicing equine veterinary medicine in soundness exam to assess semen quality, motility, morphology, and to Northern New Mexico for almost ten years. She graduated Magna Cum Laude from assure that there are no problems. If problems are detected, they can be Washington State University College of Veterinary Medicine. Her specialties are equine addressed far prior to the breeding season. If you have a young stallion lameness and performance problems, dentistry, and reproduction. She owns and operstanding at stud for the first time, this may be a good time to teach ates Medicine Wheel Equine Center, LLC as a full service equine veterinary practice. him to collect from a phantom, as well as to do the breeding soundness E-mail: bbhorsedoc@yahoo.com | Tel: (575) 779-2466. exam.

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THE P.R.E. HORSE Issue 3 2013 { 43

thanK yOU tO OUR CeleBRatiOn SPOnSORS! mary & theresa mcDonough nadine tilley Sandra & John mastromonaco Dick & linda nickerson Barbara & malcolm Currie lanys Kaye eddie Cynthia & Craig Roberts John & Susan Waycuilis Paul & Paula lafferty lisa alley Zarkades Rafael madrigal ami & Dave machugh Fernand Pique llussa Paco Rey maria O'Brien Jose Juan PĂŠrez Chili Pepper Restaurant enchanted horses hacienda marz Juan manuel martinez

Photo courtesy Rush Cole 44 } THE P.R.E. HORSE Issue 3 2013

Celebration - 2013 - Results Santa Barbara California (September 10-14) Dressage Judge: Hilda Gurney

Place

Horse

Rider

Score

Training Level, Test 1 (Open)

Place

Horse

Rider

Score

Sandra Williams-Nefzger

58.293%

Third Level, Test 2 (Open)

Atlantico XLVI

Sabine Schut-Kery

72.083%

Cereja

Bill Deeney

71.042%

Ximango Interagro

Third Level, Test 3 (Open) GAIG|CDS|Q

Pepa DE

Kimberly Elsner

67.500%

Ximango Interagro

Sandra Williams-Nefzger

64.487%

Descanso

Howard Peet

58.750%

Amethyst

Silvia Roesch

55.513%

Garrochista de Fraile

Tracy Lynn Goergen

58.125%

Yvonne Kusserow

66.857%

Training Level, Test 2 (Open)

Cereja

Bill Deeney

70.893

Dunit Extra Dry

Nicole Chastain Price

66.964%

Pepa DE

Kimberly Elsner

65.179%

Training Level, Test 3 (Open) GAIG|CDS|Q Dunit Extra Dry

Nicole Chastain Price

71.200%

Nexus GF

Kimberly Elsner

67.400%

Descanso

Howard Peet

56.800%

Garrochista de Fraile

Tracy Lynn Goergen

51.400%

First Level, Test 1 (Open) - Judge: Bredahl 1

Nexus GF

Kimberly Elsner

69.138%

Carina HGF

Cindy Ramirez-Smith

68.276%

Beake fan Boppe de Slus Deni Bator

61.552%

Prestigio MAC

Tracy Lynn Goergen

61.379%

Sensei Von RDC

Sandra Williams-Nefzger

61.207%

Summer Flirtation

Talia Narduzzi

59.655%

Sanceo

Sabine Schut-Kery

74.750%

Sabine Schut-Kery

73.158%

Cathey Cadieux

66.500%

Cathey Cadieux

68.500%

FEI PSG (Open) GAIG|CDS|Q Marques

USDF MFS Tr-4 TOC 1

Orchis

FEI MFS I1-GP TOC 1

Karusi II

Filly Two-Year-Olds 1

Pilar ADP

Howard Peet

74.400%

Gallarda Noche

Camille Newton

72.200%

USDF BC-Q Filly Championship 1

Pilar ADP

Howard Peet

Gallarda Noche

Camille Newton

RCH

Kimberly Elsner

76.750%

Mares (Maiden/Yeld)

First Level, Test 2 (Open) 1

Carina HGF

Cindy Ramirez-Smith

67.027%

Tio Pepe T.A.

Bill Deeney

58.108%

Amici BB

Bill Deeney

55.270%

Atlantico XLVI

Sabine Schut-Kery

69.194%

Oreo’s Pizzazz

Nicole Chastain Price

68.710%

Beake fan Boppe de Slus Deni Bator

55.270%

Prestigio MAC

55.270%

Tracy Lynn Goergen

Second Level, Test 1 (Open)

USDF BC-Q Mare Championship 1 1

Pepa DE

Kimberly Elsner

65.000%

Third Level, Test 1 (Open)

Howard Peet

78.100%

Lugano

Ryan Torkkeli

65.132%

Amethyst

Silvia Roesch

60.132%

SM Serafin

Howard Peet

Stallions - 4 yrs & older (shown under saddle) Garrochista de Fraile

Tracy Lynn Goergen

78.150

USDF BC-Q Stallion Championship 1

SM Serafin

USDF BC-Q Colt/Gelding Championship

1 Nicole Chastain Price

Pepa DE

Colts/Geldings (Two-Year-Olds)

First Level, Test 3 (Open) GAIG|CDS|Q

Oreo’s Pizzazz

Royal Falcon

Fourth Level, Test 3 (Open) GAIG|CDS|Q

Fourth Level, Test 1 (Open)

Garrochista de Fraile

Tracy Lynn Goergen

71.000%

Stallions Under Saddle 1

Garrochista de Fraile

THE P.R.E. HORSE Issue 3 2013 { 45

Celebration - 2013 - Results MM - Best Movement; FC - Functionality Champion

Place

Number

Horse

Owner

Score

Morfology

Mov/Func

Potras de 1 ano / yearling fillies (Section 1) 1

101

Que Linda AM

Rancho El Encanto

77,001

62,000

7,501 (MM)

102

Yoana GF

Gremlan Farms

75,500

60,500

7,500

Potros de 1 ano / yearling colts (Section 2) 1

201

Gringo XXII

Rancho El Encanto

75,000

60,000

7,500 (MM)

202

Gabo

Rancho El Encanto

74,000

60,000

7,000

Potras de 2 anos / 2 year old fillies (Section 3) 1

304

Favorita CCLII

Rancho El Encanto

80,200

64,000

8,100 (MM)

301

Keltic AK

Jackass Mountain Ranch

77,500

61,500

8,000

302

Pilar ADP

Barrington Sporthorse Intâ&#x20AC;&#x2122;l

74,500

60,000

7,250

305

Gallarda Noche

Camille Newton

72,800

58,000

7,400

303

Sedona TA

Tilley Andalusians

71,000

56,500

7,250

Potros de dos anos / 2 year old colts (Section 4) 1

402

Kalypso AK

Jackass Mountain Ranch

77,000

61,000

8,000 (MM)

401

Farallom III

Rancho El Encanto

74,500

59,500

7,500

Rafael Madrigal

76,818

61,000

7,833 (MM)

Potras de 3 anos / 3 year old fillies (Section 5) 1

501

Ilusionada XXII

Potros de 3 anos / 3 year old colts (Section 6) 1

601

Kilimanjaro AK

Jackass Mountain Ranch

75,455

61,000

7,333 (MM)

602

Fuego LXIII

Jackass Mountain Ranch

73,182

59,000

7,167

Sementales de 4 anos / 4 year old Stallions (Section 8) 1

802

Revoltoso LXXVIII

Rancho El Encanto

77,123

58,773

18,350 (FC)

801

Divino LXVII

Rancho El Encanto

75,747

57,614

18,133

803

Sensei Von RDC

Rancho De Campeones

73,842

55,909

17,933

Potras de 5 & 6 anos / 5 & 6 year old mares (Section 9) 1

902

Jarira

Rancho El Encanto

80,000

64,000

8,000

901

Ilustrada LXIX

Rancho El Encanto

79,547

63,500

8,001 (MM)

Sementales de 5 & 6 anos / 5 & 6 year old stallions (Section 10) 1

1002

Denali AK

Jackass Mountain Ranch

80,132

60,682

19,450 (FC)

1001

Barquillero LXIV

Saul Aguayo

76,214

57,614

18,600

Potras de 7 anos + / 7 years & older mares (Section 11) 1

1101

Hilandera II

Rancho El Encanto

79,636

64,000

7,867 (MM)

1102

Niagra IV

Malcom and Barbara Currie

78,636

63,000

7,833

1103

Deseada XCVI

Blue Moon Ranch

75,455

60,500

7,500

80,647

61,364

19,283 (FC)

Sementales de 7 anos + / 7 years and older stallions (Section 12) 1

1201

Ciclon IX

46 } THE P.R.E. HORSE Issue 3 2013

Rancho El Encanto

ABOVE: Champion Mare, Hilanera II and Reserve Sr. Mare, Jarira - Rancho El Encanto. Photo courtesy Paco Rey.

ABOVE: Cobra of Three - Ilustrada LXIX, Javita, Jarira - Rancho El Encanto. BELOW: Of course P.R.E.s can jump! Photos courtesy Paco Rey.

THE P.R.E. HORSE Issue 3 2013 { 47

Celebration - 2013 - Results MM - Best Movement; FC - Functionality Champion

Place

Number

Horse

Owner

Score

Rancho El Encanto

82,000

Morfology

Mov/Func

Cobra de 3 yeguas / cobra of 3 mares 4 years and older 1

1301

Ilustrada LXIX | Javita | Jarira

Doma Vaquera Basico (35)

Breeder

008

Lativo GF

Silverstar Ranch

196.000

Gremlan Farms

1203

Esplendido LXIX

Silverstar Ranch

180.000

Yeguada Centurion

007

Ladino GF

Silverstar Ranch

166.000

Gremlan Farms

Gelding Morphology (08) 1

006

SM Serafin

Sandra Mastromonaco

73,182

58,000

7,500

002

Crucero II ESB

Edward & Shari Brown

71,818

57,500

7,167

010

Zeus BMR

Diana Cook

71,727

56,500

7,467

Western Riding (62)

Breeder

008

Lativo GF

Silverstar Ranch

80,000

Gremlan Farms

007

Ladino GR

Silverstar Ranch

75,000

Gremlan Farms

Veteran Stallions (31) 1

013

Esplendido LXIX

Silverstar Ranch

77,000

60,500

8,067

012

Genio-Mac

Oak Hill Farm

76,818

61,500

7,667

Native Tack & Attire (43)

Breeder

009

Felipe XVII

Silverstar Ranch

Hermanos Rodriguez Maranon

008

Lativo GF

Silverstar Ranch

Gremlan Farms

Walk/Trot Green Horse (64) 1

001

Quitasuena KDW

Breeder Cali Tanguay

Ranch Pleasure (63)

Yeguada Espanola

Breeder

007

Ladino GF

Silverstar Ranch

Gremlan Farms

008

Lativo GF

Silverstar Ranch

Gremlan Farms

009

Felipe XVII

Silverstar Ranch

Hermanos Rodriguez Maranon

Western Pleasure Youth (46) 1

009

Felipe XVII

Breeder Silverstar Ranch

Sweepstakes Movement (34)

Hermanos Rodriguez Maranon

Breeder

801

Divino LXVII

Rancho El Encanto

802

Revoltoso LXXVIII

Rancho El Encanto

Hierro Del Bocado

1203

Esplendido LXIX

Rancho El Encanto

Yeguada Centurion

1002

Denali AK

Rancho El Encanto

Jackass Mountain Ranch

Western Equitation (61)

Breeder

007

Ladino GF

Silverstar Ranch

Gremlan Farms

008

Lativo GF

Silverstar Ranch

Gremlan Farms

009

Felipe XVII

Silverstar Ranch

Hermanos Rodriguez Maranon

48 } THE P.R.E. HORSE Issue 3 2013

Dan Daponde riding Esplendido in Doma. Photo courtesy Paco Rey.

Justin Morgan riding Ladino GF, western. Photo courtesy Paco Rey.

Bailey Gibbons riding western. Photo courtesy Paco Rey. THE P.R.E. HORSE Issue 3 2013 { 49

Celebration - 2013 - Results MM - Best Movement; FC - Functionality Champion

Place

Number

Horse

Owner

Score

Prix Caprilli - Training Level (54) 1

803

Sensei Von RDC

005

Ximango Interagro

Patricia Edwards Trust

Patricia Gay Edwards

Breeder Patricia Edwards Trust

English Pleasure Hunt Seat Open (47)

Fazendas Interagro LTDA

Breeder

008

Lativo GF

Silverstar Ranch

Gremlan Farms

009

Felipe XVII

Silverstar Ranch

Hermanos Rodriguez Maranon

1203

Esplendido LXIX

Silverstar Ranch

Yeguada Centurion

Carriage Driving Open (52) 1

002

Crucero II ESB

Breeder Edward & Shari Brown

Western Pleasure Open (45)

Edward & Shari Brown

Breeder

008

Lativo GF

Silverstar Ranch

Gremlan Farms

007

Ladino GF

Silverstar Ranch

Gremlan Farms

009

Felipe XVII

Silverstar Ranch

Hermanos Rodriguez Maranon

Dressage Suitability Open (49) 1

1001

Barquillero LXIV

Breeder Saulâ&#x20AC;&#x2122;s Andalusians

Fantasy Costume Class (59)

Yeguada Del Hierro Del Angel

Breeder

009

Felipe XVII

Silverstar Ranch

Hermanos Rodriguez Maranon

007

Ladino GF

Silverstar Ranch

Gremlan Farms

008

Lativo GF

Silverstar Ranch

Gremlan Farms

Premios Especiales (Championship & Special Awards) Best Exhibiting Farm Rancho El Encanto Champion Stallion Ciclon IX | Rancho El Encanto Reserve Champion Stallion Denali AK | Jackass Mountain Ranch Functionality Champion Denali AK | Jackass Mountain Ranch Reserve Functionality Champion Ciclon IX | Rancho El Encanto Champion Mare Hilandera II | Rancho El Encanto Reserve Champion Mare Jarira | Rancho El Encanto Best Movement, Adult Horses Kilimanjao AK | Jackass Mountain Ranch Best Movement, Young Horses Kalypso AK | Jackass Mountain Ranch Absolute Movement Championship Kilimanjao AK | Jackass Mountain Ranch Champion Colt Kilimanjao AK | Jackass Mountain Ranch

50 } THE P.R.E. HORSE Issue 3 2013

Mov/Func

Breeder

Prix Caprilli - First Level (55) 1

Morfology

Premios Especiales (Championship & Special Awards) Reserve Champion Colt Gringo XXII | Rancho El Encanto Champion Filly Favorita CCLII | Rancho El Encanto Reserve Champion Filly Que Linda AM | Rancho El Encanto Get Of Sire Kianto | Jackass Mountain Ranch Best Handler Manuel Pena de Los Santos Best Groom Juan Pablo Garcia P.R.E. Mundial High Point Denali AK | Jackass Mountain Ranch Overall High Point Ciclon IX | Rancho El Encanto National Level Dressage High Score Sabine Schut-Kery | Atlantico XLVI F E.I. Level Dressage High Score Sabine Schut-Kery | Marques

Genio MAC (left) and Esplendido, winner of the Vintage Stallion Class. Photo courtesy Paco Rey.

Champion Stallion Cicl贸n and the Martinez Family. Photo courtesy Paco Rey. THE P.R.E. HORSE Issue 3 2013 { 51

IRS Manual Reveals...

Attitude Toward Industry by John Alan Cohan, Esq.

he 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.”

“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.”

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.

”

52 } THE P.R.E. HORSE Issue 3 2013

“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

“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 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.” “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.”

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 is a lawyer who has served the horse, stock and farming industries since l98l. He serves can be reached by telephone at (3l0) 278-0203 or via e-mail at JohnAlanCohan@aol.com. His website is www.johnalancohan.com.]

THE P.R.E. HORSE Issue 3 2013 { 53

! y a d o T The Foundation for the Pure Spanish Horse n i Jo Join us in supporting the Pure Spanish Horse (P.R.E.)! We’re a non-profit public benefit, 501 C (3) corporation whose

mandate is to develop, perpetuate, & foster an appreciation & understanding of The P.R.E. Horse. Membership in our clubs is tax deductible to the full extent of the law. Members receive recognition as a club member in The Online Directory, an income tax donation receipt, annual subscription to The P.R.E. Horse Magazine, a membership card, FPS Book of Merit nominations, FREE DVD rentals (only pay $10 S&H fee), access to FPSH library materials, unlimited FREE text-only classified website ads, & member discounts for horseshows, advertising in Online Directory & P.R.E. Horse magazine, & P.R.E. Mundial services. Members can also share their P.R.E. ranch news in our monthly email newsletter. All clubs listed below come wih the basic benefits listed above, plus additional benefits listed.

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Billing & Mailing Address Street: ______________________________________________________________________________________________ City: ____________________________________________ State: __________________ Zip: _________________ Phone: __________________________ Cell: ____________________________ Fax: ______________________ Facebook Contact: ___________________________________ Email: ____________________________________________ ‘Like’ The Foundation for the Pure Spanish Horse on Facebook! Select Payment: Automatic annual membership renewal unless written cancellation is received 30 days prior to expiration.

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Signature_______________________________________________________________ Please make checks payable and send to: The Foundation for the Pure Spanish Horse / 115 Elm Street, NE, Albuquerque, NM 87102 QUESTIONS about Membership? www.prehorse.org / phone (505) 294-0800 / email: nicole.duenas@prehorse.org 54 } THE P.R.E. HORSE Issue 3 2013

the MARKETPLACE

el MERCADO

Happy Holidays

2014 - plan now! NEXT ISSUE: Our first 2014 issue. “A New Year Awakens!” Be sure to get your ad order in NOW! Make ad reservations by JANUARY 20, 2014.

S&S Stables

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(540) 456-8520 (540) 470-7471 9240 Dick Wood Rd. Afton, VA 22929 Karen@usprehorse.com www.usprehorse.com

Mi Cobra

THE P.R.E. HORSE Issue 3 2013 { 55

ADVERTISER’S INDEX Back Cover: Stallion Service Auction

2014 ADVERTISING INFORMATION Reservations

Inside Front Cover: Rothrock Andalusians

Advertising & Magazine Sponsorship Reservations: Send Insertion Orders to: Debbie O’Keefe: debbie@prehorse.org | Fax: (505) 294-0812

Inside Back Cover: FPSH Thank You

Graphic Design/Ad layout: GrafX by Laurie | Laurie R. Monroe (352) 445-1235 | editor@prehorse.org

Applied Horse Wisdom........................................... 55 Carlos A. Lloreda, Jr................................................. 10 Cielito Lindo Ranch................................................ 39 Estirpe Cárdenas......................................................... 6 Gremlan Farms.......................................................... 11 Hacienda del Sol Andalusians................................ 15 Jackass Mountain Ranch......................................... 36 Jutta Heinsohn Dressage Training......................... 38 La Tienda Española.................................................. 55 Lost Art Training Center and Andacielo Spanish Horses........................................ 5 Lionheart Spanish Horses....................................... 43 Oak Hill................................................................ 27-30 Ramaderia Els Xops................................................. 42 Rancho El Encanto...........................................2-3, 26 Rancho Cortijo 3B.............................................. 20-21

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Graphics & Proofs • All fonts and graphics used in the ad must be included on disc. • A hard copy (proof) of the ad must be submitted with disc. • Disc must be properly labeled. Images must be EPS, TIFF or PDF files. Applications Preferred: InDesign 4.0 Adobe Photoshop 4.0, Illustrator 4.0 Advertising Materials: Send files via www.yousendit.com (free service upon signup at website) Laurie Monroe (352) 445-1235 | editor@prehorse.org 9885 NW 127th Court, Ocala, FL 34482

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56 } THE P.R.E. HORSE Issue 3 2013