Every once in awhile somebody does something good,  expecting nothing in return, and sometimes that person knows what he is doing might not be in his monetary best interest.

Gregory J. Cook, CPA, of Arab, Alabama is such a person. Greg Cook, CPA, firm Cook and Co. of Arab, Alabama annually tabulates and certifies the TWHBEA election results also certified and also tabulated the results of the HR 1518/S.1406 Poll.

Cook has integrity,  and apparently thinks that  honesty isn’t just the best policy – it’s the only policy.

Responding to former TWHBEA President Loyd Black’s Sep. 26, 2013 letter (Black admittedly didn’t write),   Greg Cook, CPA

Gregory J. Cook, CPA

Gregory J. Cook, CPA

laid it on the line in his October 22, 2013 letter to TWHBEA.


In his letter, Mr. Cook exonerated Pat Stout and vindicated her actions as follows:

“Pat Stout’s TWHBEA-related request seemed reasonable and ordinary (perhaps even necessary after the May meeting). As a Member-Elected Director and Board-Elected Vice President in charge of a Standing Committee with a seat on the Executive Committee, not only did she appear to be invested with the authority to communicate information from the membership to the Executive Committee and Full Board, it was my impression that is her first duty. She took an oath of office to do so”.

Mr. Cook’s letter specifically states, “Member Opinion Poll Presented No Danger To Tax Exempt Status”, and details his opinion, and notes that TWHBEA is a Section 501(c)(5) corporation, not Section 501(c)(3).”

Mr. Cook’s words describing Stout’s actions were  “reasonable and ordinary”  and then he went further,  “perhaps even necessary after the May meeting”.

Former TWHBEA President Loyd Black admittedly let signed his name to a Sep. 26, 2013 letter
Statement from President Black
“Dear TWHBEA Members,
You may have received recently a post card mailer asking for your opinion on some federal legislation. This mailer bears our TWHBEA logo and apparently was calculated to arrive in your mail at the same time as this year’s TWHBEA ballots for the election of directors. This mailer was not sent out by TWHBEA or paid for by TWHBEA. In fact, TWHBEA makes no request or requirement that you answer this mailer or do anything whatsoever with the mailer, and you can certainly throw it away if you want.

Due to complaints from our members, within our Association’s rules and the law, TWHBEA has been investigating to find the true origin of the matter since we first learned of it. We have been thwarted to a certain extent because we are told only that it was financed by an “annonymous” (sic) source and nothing more so you can see how there would be suspicion of the motives behind it. We are looking into the legal issues of whether there has been an unauthorized use of our TWHBEA logo and whether there has been improper use of a corporate office. As well, we are studying whether someone is trying to develop a biased political issue which would threaten our Association’s tax exempt non-profit status.

As we proceed, we will do so on an orderly basis according to our bylaws and rules and law. We are searching for facts and avoiding unfounded and premature conclusions, and I urge you to do the same. As facts develop, we will report them to you. For your own reference, please review our corporate bylaws and corporate rules to see for yourselves what provisions might apply to the available facts.”
Loyd Black

Former President Black’s letter (he didn’t write) fanned the flames of a “witch hunt” which began when former President Black blocked Pat Stout, VP – Horse Shows – from being allowed to explain the Polling Initiative on the TWHBEA Facebook and Website. The Poll solicited TWHBEA members opinions on the passage of the HR 1518/S.1406 legislation before Congress. At the Meeting on Sep. 27, after disregarding normal Complaint procedures and improperly approving an investigation of Pat Stout, the TWHBEA Executive Committee approved Pat Stout explaining the Polling Initiative.

Then on October 15, 2013 in a letter actually written by him, President Black abruptly resigned, and attempted to annoint Rob Cornelius as his successor. Then on October 16, 2013, after first being offered to TWHBEA, the HR 1518/S.1407 the Poll Results were announced in which TWHBEA members validated the actions of the Executive Committee in May 2013 by a vote of 63% to 37% in favor of passage of the HR 1518/S.1406 PAST Act.

The world knows by now of the record landslide poll result of which 63% of the TWHBEA members participating voted to remove the pads and chains, eliminate HIOS and making soring a felony. An impressive 26% of TWHBEA’s voting membership participated. This was more turnout then for the 2010 Directors election with 22% and less than the 33% turnout for the 2013 Directors election.

The Walking Horse Report attempted to mislead the public when it reported that there was “Little Response” to the Poll in which 26% of the members spoke, clearly endorsing the HR 1518/S.1406 Act before Congress. Since October 17, 2013, there have been items appearing on the TWHBEA website, some with no attribution, which seem to be the handiwork of TWHBEA Sr VP Rob Cornelius who appears to be the successor pawn to Loyd Black doing the bidding of the David L. Howard “Big Lick” crowd.

It’s time for the TWHBEA Executive Committee


TWHBEA ALL STARS (Left to Right – Caroline Siegel Hoffman, Pat Stout, Jason Bachert, Rick Wies, Tracy Boyd, Mike Hicks, Dee Dee Miller,  Loyd Black, Christy Lantis,  David Mullis, Marty Irby, Joyce Moyer, Wayne Dean, Denise Bader Keyser, Rob Cornelius (Linda Montgomery – not pictured)

to take TWHBEA back from the “Big Lick” Howard crowd.