HORSERACING INTEGRITY AND SAFETY AUTHORITY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HORSERACING INTEGRITY AND SAFETY AUTHORITY INC (EIN 86-1940818)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202413209349305521
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T09:14:22-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273858252 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEAN DORTON ALLEN FORD PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 W MAIN STREET STE 1400 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 861940818 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HORSERACING INTEGRITY AND SAFETY | BusinessNameLine1Txt |
| Business Name Line2 | AUTHORITY INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HORS | BusinessNameControlTxt |
| Phone | 8592552341 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 W MAIN ST STE 222 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES SCHEELER | PersonNm |
| Person Title | CHAIR | PersonTitleTxt |
| Phone | 8592552341 | PhoneNum |
| Signature | 2024-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALLISON C CARTER | PreparerPersonNm |
| PTIN | P01242412 | PTIN |
| Phone | 8592552341 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHARLES SCHEELER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 W MAIN ST STE 222 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $43,675,102 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.HISAUS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2020 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | SUBJECT TO FEDERAL TRADE COMMISSION OVERSIGHT, THE HORSERACING INTEGRITY AND SAFETY AUTHORITY IS CHARGED WITH RECOMMENDING AND IMPLEMENTING UNIFORM SAFETY AND INTEGRITY RULES IN THOROUGHBRED RACING. HISA IS IMPLEMENTING, FOR THE FIRST TIME, A NATIONAL, UNIFORM SET OF RULES APPLICABLE TO EVERY THOROUGHBRED RACING PARTICIPANT AND RACETRACK FACILITY. HISA IS COMPRISED OF TWO PROGRAMS: THE RACETRACK SAFETY PROGRAM, WHICH WENT INTO EFFECT ON JULY 1, 2022, AND THE ANTI-DOPING AND MEDICATION CONTROL (ADMC) PROGRAM, WHICH WENT INTO EFFECT ON MAY 22, 2023. THE RACETRACK SAFETY PROGRAM INCLUDES OPERATIONAL SAFETY RULES AND NATIONAL RACETRACK ACCREDITATION STANDARDS THAT SEEK TO ENHANCE EQUINE WELFARE AND MINIMIZE EQUINE AND JOCKEY INJURY. THE PROGRAM EXPANDS VETERINARY OVERSIGHT, IMPOSES SURFACE MAINTENANCE AND TESTING REQUIREMENTS, ENHANCES JOCKEY SAFETY, REGULATES RIDING CROP USE AND IMPLEMENTS VOIDED CLAIM RULES, AMONG OTHER IMPORTANT MEASURES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 23 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $216 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,156,359 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,966,090 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,110,255 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $356,909 | PYOtherRevenueAmt |
| CY Other Revenue | $408,488 | CYOtherRevenueAmt |
| PY Total Revenue | $12,323,223 | PYTotalRevenueAmt |
| CY Total Revenue | $43,675,102 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,223,395 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,351,334 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,719,302 | PYOtherExpensesAmt |
| CY Other Expenses | $35,708,826 | CYOtherExpensesAmt |
| PY Total Expenses | $12,942,697 | PYTotalExpensesAmt |
| CY Total Expenses | $39,060,160 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$619,474 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,614,942 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,472,847 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,449,141 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,751,713 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,113,065 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$3,278,866 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,336,076 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SUBJECT TO FEDERAL TRADE COMMISSION OVERSIGHT, THE HORSERACING INTEGRITY AND SAFETY AUTHORITY IS CHARGED WITH RECOMMENDING AND IMPLEMENTING UNIFORM SAFETY AND INTEGRITY RULES IN THOROUGHBRED RACING. HISA IS IMPLEMENTING, FOR THE FIRST TIME, A NATIONAL, UNIFORM SET OF RULES APPLICABLE TO EVERY THOROUGHBRED RACING PARTICIPANT AND RACETRACK FACILITY. HISA IS COMPRISED OF TWO PROGRAMS: THE RACETRACK SAFETY PROGRAM, WHICH WENT INTO EFFECT ON JULY 1, 2022, AND THE ANTI-DOPING AND MEDICATION CONTROL (ADMC) PROGRAM, WHICH WENT INTO EFFECT ON MAY 22, 2023. THE RACETRACK SAFETY PROGRAM INCLUDES OPERATIONAL SAFETY RULES AND NATIONAL RACETRACK ACCREDITATION STANDARDS THAT SEEK TO ENHANCE EQUINE WELFARE AND MINIMIZE EQUINE AND JOCKEY INJURY. THE PROGRAM EXPANDS VETERINARY OVERSIGHT, IMPOSES SURFACE MAINTENANCE AND TESTING REQUIREMENTS, ENHANCES JOCKEY SAFETY, REGULATES RIDING CROP USE AND IMPLEMENTS VOIDED CLAIM RULES, AMONG OTHER IMPORTANT MEASURES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | RACETRACK SAFETY PROGRAM: AS OF DECEMBER 31, 2023, APPROXIMATELY 33,000 COVERED PERSONS, 55,000 COVERED HORSES AND 1,000 VETERINARIANS ACTIVELY INVOLVED IN THE DAILY AND SPECIALIZED CARE OF EQUINE ATHLETES WERE REGISTERED WITH HISA. ALSO IN 2023, HISA COMPLETED ACCREDITATION VISITS AT 21 RACETRACKS, LEADING TO MANY SIGNIFICANT SAFETY IMPROVEMENTS, INCLUDING INVESTING IN NEW AND MORE ADVANCED TRACK SURFACE MAINTENANCE EQUIPMENT, TAKING DAILY MEASUREMENTS RELATED TO TRACK SURFACE CONDITIONS, UPDATING STABLE GATE IN AND OUT PROCEDURES AND CONVENING SAFETY COMMITTEES TO REVIEW INCIDENTS AND TO IDENTIFY RISK MITIGATION STRATEGIES. FURTHER, THE FATALITY RATES AT HISA TRACKS WERE REDUCED COMPARED TO 2022 AND WERE SIGNIFICANTLY LOWER THAN THE FATALITY RATES AT NON-HISA TRACKS. FINALLY, HISA CREATED A MATHEMATICAL MODEL IN 2023 TO HELP IDENTIFY HORSES AT GREATEST RISK FOR RACING INJURIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADMC PROGRAM: HISA LAUNCHED ITS ANTI-DOPING AND MEDICATION CONTROL PROGRAM ACROSS ALL HISA RACETRACKS IN MAY 2023. THE PROGRAM IS MANAGED BY THE INDEPENDENT ANTI-DOPING AGENCY, THE HORSERACING INTEGRITY AND WELFARE UNIT. FOR THE FIRST TIME IN ITS HISTORY, THOROUGHBRED RACING HAS NATIONAL AND UNIFORM MEDICATION RULES THAT ARE IMPLEMENTED CONSISTENTLY ACROSS THE COUNTRY. THIS INCLUDES THE FIRST ELECTRONIC CHAIN OF CUSTODY SYSTEM, A SCIENCE AND EDUCATION DEPARTMENT, HARMONIZED LABORATORIES, AN INTELLIGENCE AND ANALYTICS-BASED INVESTIGATIONS UNIT AND AN EFFICIENT AND FAIR ADJUDICATION SYSTEM. OVER 50,000 SAMPLE COLLECTION SESSIONS WERE CONDUCTED IN 2023, 122 ANONYMOUS TIPS WERE RECEIVED THROUGH THE WHISTLEBLOWER HOTLINE, AND 141 BARN SEARCHES WERE CONDUCTED. THIS RESULTED IN 58 BANNED SUBSTANCE (DOPING) CHARGES AND 166 CONTROLLED MEDICATION (THERAPEUTICS) CHARGES. THIS TRANSLATED TO 0.49% OF ALL SAMPLE COLLECTION SESSIONS RESULTED IN A POSITIVE TEST THAT LED TO A CHARGE UNDER THE PROGRAM. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 61 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 23 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEAN DORTON ALLEN FORD PLLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8592552341 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 W MAIN ST STE 1400 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| LISA LAZARUS | ||||||||
| CEO | 60.00 | Yes (X) | $586,547 | $0 | $13,200 | |||
| JIM GATES | ||||||||
| CFO | 60.00 | Yes (X) | $344,340 | $0 | $35,040 | |||
| JENNIFER DURENBERGER | ||||||||
| DIRECTOR OF EQUINE SAFETY & WELFARE | 60.00 | $262,488 | $0 | $25,988 | Yes (X) | |||
| ANN MCGOVERN | ||||||||
| DIRECTOR OF RACETRACK SAFETY | 60.00 | $224,113 | $0 | $33,078 | Yes (X) | |||
| MARC GUILFOIL | ||||||||
| DIRECTOR OF STEWARDING & STATE RACING COMMISSION R | 60.00 | $190,160 | $0 | $8,160 | Yes (X) | |||
| AMANDA MINGER THOMAS | ||||||||
| DIRECTOR OF COMMUNICATIONS | 60.00 | $151,673 | $0 | $6,080 | Yes (X) | |||
| SAMUEL T REINHARDT | ||||||||
| ASSISTANT GENERAL COUNSEL | 60.00 | $110,132 | $0 | $6,038 | Yes (X) | |||
| HANK ZEITLIN | ||||||||
| FORMER INTERIM CEO/CONSULTANT | 20.00 | $305,683 | $0 | $0 | Yes (X) | |||
| CHARLES SCHEELER | ||||||||
| CHAIR | 5.00 | $0 | $0 | $0 | Yes (X) | |||
| STEVE BESHEAR | ||||||||
| VICE-CHAIR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| LEONARD COLEMAN | ||||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ELLEN MCCLAIN | ||||||||
| TREASURER (PARTIAL YEAR) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ADOLPHO BIRCH | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JOSEPH DE FRANCIS | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SUSAN STOVER | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| BILL THOMASON | ||||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DG VAN CLIEF | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| TERRI MAZUR | ||||||||
| DIRECTOR (PARTIAL YEAR) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,175,136 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $127,584 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|
| DRUG FREE SPORT LLC | ||||||||||
| 4801 MAIN ST SUITE 350 | KANSAS CITY | MO | 64112 | ENFORCEMENT AGENCY | $12,922,183 | |||||
| INDUSTRIAL LABORATORIES | ||||||||||
| 6116 E WARREN AVE | DENVER | CO | 80222 | LABORATORY TESTING | $3,326,407 | |||||
| AKIN GUMP STRAUSS HAUER & FELD LLP | ||||||||||
| 2001 K STREET NW | WASHINGTON | DC | 20006 | LEGAL SERVICES | $2,221,716 | |||||
| T-SOFT CONSULTING INC | ||||||||||
| TECHNOLOGY SERVICES | $1,747,506 | 1 BABY POINT RD | TORONTO | ONTARIO | CA | M6S 2E5 | ||||
| UNIVERSITY OF KENTUCKY | ||||||||||
| 824 BULL LEA RUN STE 105 | LEXINGTON | KY | 40511 | LABORATORY TESTING | $1,347,386 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 25 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,156,359 | AllOtherContributionsAmt |
| Total Contributions | $2,156,359 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATE RACETRACK FEES | 900099 | $40,285,399 | $40,285,399 |
| FINES INCOME | 900099 | $619,906 | $619,906 |
| LAB TEST INCOME | 900099 | $204,950 | $204,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,110,255 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSED TRACK EXPENSES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $408,488 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $408,488 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $408,488 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,675,102 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,518,743 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $979,127 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,032,804 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,046 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,309 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,048 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,713,685 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,025 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,107,884 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $554,822 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,423 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $765,072 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,060 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $344,580 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,457 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,143 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,983 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| LAB TESTING | $5,744,836 |
| BAD DEBT EXPENSE | $1,036,400 |
| SUPPLIES | $21,888 |
| BANK & CREDIT CARD FEES | $15,941 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,627 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,060,160 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,824,934 | BOYAmt |
| EOY | $953,645 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,638,454 | BOYAmt |
| EOY | $12,241,465 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,459 | BOYAmt |
| EOY | $253,031 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $1,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,472,847 | BOYAmt |
| EOY | $13,449,141 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,601,713 | BOYAmt |
| EOY | $6,797,347 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,150,000 | BOYAmt |
| EOY | $5,315,718 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,751,713 | BOYAmt |
| EOY | $12,113,065 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,278,866 | BOYAmt |
| EOY | $1,336,076 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,278,866 | BOYAmt |
| EOY | $1,336,076 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,472,847 | BOYAmt |
| EOY | $13,449,141 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,614,942 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $43,685,002 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $9,900 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $9,900 | RevenueNotReportedAmt |
| Revenue Subtotal | $43,675,102 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $43,675,102 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $39,070,060 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $9,900 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $9,900 | ExpensesNotReportedAmt |
| Expenses Subtotal | $39,060,160 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $39,060,160 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE AUTHORITY IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SOCIETY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WERE NO INCOME TAXES FOR SUCH UNRELATED BUSINESS INCOME IN 2023. THE AUTHORITY'S ACCOUNTING POLICY PROVIDES THAT A TAX EXPENSE/BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS. THE AUTHORITY HAS NO UNCERTAIN TAX POSITIONS RESULTING IN AN ACCRUAL OF TAX EXPENSE OR BENEFIT. THE AUTHORITY'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX IS SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTE OF LIMITATIONS ON THE RETURN, WHICH IS GENERALLY THREE YEARS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LISA LAZARUS | ||||||||||||||
| CEO | $586,547 | $0 | $0 | $0 | $0 | $0 | $13,200 | $0 | $0 | $0 | $599,747 | $0 | $0 | $0 |
| JIM GATES | ||||||||||||||
| CFO | $344,340 | $0 | $0 | $0 | $0 | $0 | $13,200 | $0 | $21,840 | $0 | $379,380 | $0 | $0 | $0 |
| JENNIFER DURENBERGER | ||||||||||||||
| DIRECTOR OF EQUINE SAFETY & WELFARE | $262,488 | $0 | $0 | $0 | $0 | $0 | $10,500 | $0 | $15,488 | $0 | $288,476 | $0 | $0 | $0 |
| ANN MCGOVERN | ||||||||||||||
| DIRECTOR OF RACETRACK SAFETY | $224,113 | $0 | $0 | $0 | $0 | $0 | $8,965 | $0 | $24,113 | $0 | $257,191 | $0 | $0 | $0 |
| MARC GUILFOIL | ||||||||||||||
| DIRECTOR OF STEWARDING & STATE RACIN | $190,160 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,160 | $0 | $198,320 | $0 | $0 | $0 |
| AMANDA MINGER THOMAS | ||||||||||||||
| DIRECTOR OF COMMUNICATIONS | $151,673 | $0 | $0 | $0 | $0 | $0 | $6,080 | $0 | $0 | $0 | $157,753 | $0 | $0 | $0 |
| HANK ZEITLIN | ||||||||||||||
| FORMER INTERIM CEO/CONSULTANT | $305,683 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $305,683 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION OBTAINS CONFLICT OF INTEREST DISCLOSURE STATEMENTS FROM OFFICERS AND DIRECTORS ANNUALLY. BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM THE DISCUSSION/VOTE IF A CONFLICT ARISES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS, AN INDEPENDENT BODY, REVIEWS AND DOCUMENTS COMPENSATION PRIOR TO SETTING AND TO OFFERING AN OFFICER POSITION. THE CEO AND THE CFO, BOTH WHO ARE INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH REGARD TO THE HIRING OF OTHER OPEN POSITIONS, REVIEW AND DOCUMENT COMPENSATION PRIOR TO SETTING AND TO OFFERING OTHER OPEN POSITIONS. WHERE NEEDED, THE CFO AND CEO RELY UPON AN OUTSIDE SEARCH AGENCY TO HELP DETERMINE COMPENSATION FOR OTHER OPEN POSITIONS. THE ORGANIZATION DID A COMPENSATION STUDY IN EARLY 2024 USING COMPARABILITY DATA FROM 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S BYLAWS (WHICH INCLUDE A CONFLICT OF INTEREST POLICY) ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART IX, LINE 11G | ANTI-DOPING & MEDICATION CONTROL SERVICES 15,236,071. ACCREDITATION SERVICES 191,157. RACETRACK SURFACE TESTING 676,108. OTHER PROFESSIONAL SERVICES - TECHNOLOGY 4,628,317. OTHER PROFESSIONAL SERVICES - RACETRACK SAFETY 699,761. OTHER PROFESSIONAL SERVICES - OTHER GENERAL 443,105. OTHER PROFESSIONAL SERVICES - ADMINISTRATIVE 1,233,365. |
| PART I, LINE 5 & PART V, LINE 2A | HISA MOVED ITS EMPLOYEES OVER TO A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). 23 INDIVIDUALS WERE EMPLOYED UNDER THE PEO DURING 2023. |
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