Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
EIN 13-0888345 • 501(c)5 • New York, NY
Profile
The organization is dedicated to the improvement of thoroughbred breeding and racing. It fulfills that mandate by serving many segments of the industry through its subsidiary companies and by providing support to a wide range of industry initiatives.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 7.6% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Up$81,070,886
Up $5,574,270 (+7.4%) from 2023
Liabilities
Up$3,009,686
Up $3,042 (+0.1%) from 2023
Net Assets
Up$78,061,200
Up $5,571,228 (+7.7%) from 2023
Revenue
Up$13,497,578
Up $740,042 (+5.8%) from 2023
Expenses
Up$15,592,003
Up $1,212,165 (+8.4%) from 2023
Net Income
Down-$2,094,425
Down $472,123 (-29%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The organization is dedicated to the improvement of thoroughbred breeding and racing. It fulfills that mandate by serving many segments of the industry through its subsidiary companies and by providing support to a wide range of industry initiatives.
The Jockey Club is the breed Registry for Thoroughbred horses in the U.S., Canada and Puerto Rico. It is dedicated to the improvement of Thoroughbred breeding and racing and fulfills that mandate by serving many segments of the industry through its subsidiary companies and by supporting industry initiatives.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $32,860,115 | $35,909,911 | ▲ $3,049,796 |
| Land, Buildings, and Equipment, Net | $5,112,997 | $5,002,906 | ▼ $110,091 |
| Savings and Temporary Cash Investments | $4,413,530 | $3,332,326 | ▼ $1,081,204 |
| Prepaid Expenses and Deferred Charges | $2,402,841 | $2,771,887 | ▲ $369,046 |
| Investments Other Securities | $2,749,463 | $2,749,463 | → $0 |
| Other Notes and Loans Receivable, Net | $851,507 | $0 | ▼ $851,507 |
| Accounts Receivable | $171,575 | $167,983 | ▼ $3,592 |
| Cash and Non-Interest-Bearing Accounts | $600 | $0 | ▼ $600 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $75,496,616 | $81,070,886 | ▲ $5,574,270 |
| Other Assets Total | $26,933,988 | $31,136,410 | ▲ $4,202,422 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $2,250,886 | $2,228,147 | ▼ $22,739 |
| Other Liabilities | $613,774 | $698,252 | ▲ $84,478 |
| Deferred Revenue | $141,984 | $83,287 | ▼ $58,697 |
| Total Liabilities | $3,006,644 | $3,009,686 | ▲ $3,042 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $72,489,972 | $78,061,200 | ▲ $5,571,228 |
| Total Net Assets Fund Balance | $72,489,972 | $78,061,200 | ▲ $5,571,228 |
| Total Liabilities and Net Assets / Fund Balance | $75,496,616 | $81,070,886 | ▲ $5,574,270 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,879,254 | $8,008,408 | $9,887,662 |
| Buildings | $0 | $4,100,000 | $4,100,000 |
| Leasehold Improvements | $2,062,858 | $1,765,096 | $3,827,954 |
| Other Land Buildings | $860,794 | $2,310,642 | $3,171,436 |
| Land | $200,000 | - | $200,000 |
| Other Assets Org | $102,449 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| James L Gagliano | President & Chief Operating Officer | FT | $473,127 | $553,335 | $1,026,462 |
| Matt Luliano | Executive Vice President & Executive Director | FT | $334,640 | $215,660 | $550,300 |
| Laura Barillaro | Executive Vice President & Chief Financial Officer | FT | $318,257 | $195,892 | $514,149 |
| Marc Summers | Vice President & General Counsel | FT | $290,152 | $211,248 | $501,400 |
| Rick Bailey | Registrar | FT | $153,041 | $61,462 | $214,503 |
| Andrew Chesser | Registration Services Manager | FT | $127,948 | $23,367 | $151,315 |
| Jamie Haydon | Deputy Executive Director | PT | $39,468 | $2,855 | $42,323 |
| Name | Title |
|---|---|
| Stuart S Janney III | Chairman |
| William S Farish Jr | Vice Chair |
| William M Lear Jr | Secretary |
| Alex R Rankin | Steward |
| Barbara Banke | Steward |
| Louis A Cella | Steward |
| Terry Finley | Steward |
| David O'Farrell | Steward (as of 07/2024) |
| Everett Dobson | Steward (as of 07/2024) |
| Gary Fenton | Steward (as of 07/2024) |
| Vincent Viola | Steward (as of 07/2024) |
| Dr Larry R Bramlage | Steward (through 07/2024) |
| Ian Highet | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $8,857,651 |
| Salaries, Compensation, and Employee Benefits | $5,112,877 |
| Grants and Similar Amounts Paid | $1,621,475 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Information Technology | - | - | - | $2,729,479 |
| Other Salaries and Wages | - | - | - | $2,502,207 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $2,093,765 |
| Grants to Domestic Orgs | - | - | - | $1,545,475 |
| Depreciation Depletion | - | - | - | $1,310,913 |
| Advertising | - | - | - | $1,110,383 |
| Office Expenses | - | - | - | $552,994 |
| Fees for Services Legal | - | - | - | $460,034 |
| Occupancy | - | - | - | $450,657 |
| Insurance | - | - | - | $383,353 |
| Travel | - | - | - | $336,284 |
| All Other Expenses | - | - | - | $325,119 |
| Conferences and Meetings | - | - | - | $257,078 |
| Payroll Taxes | - | - | - | $244,519 |
| Other Employee Benefits | - | - | - | $154,296 |
| Fees for Services Other | - | - | - | $122,183 |
| Pension Plan Contributions | - | - | - | $118,090 |
| Fees for Services Accounting | - | - | - | $96,470 |
| Grants to Domestic Individuals | - | - | - | $76,000 |
| Other Expenses | - | - | - | $47,925 |
| Total Functional Expenses | $0 | $0 | $0 | $15,592,003 |
| Line Item | Amount |
|---|---|
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses per Audited Statements | $0 |
| Other Expense Adjustments | $0 |
| Total Expenses per Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Thoroughbred Aftercare Alliance Foundation | Lexington, KY | 501(c)(3) | General Support | $1,389,725 |
| Bluegrass Community Foundation | Lexington, KY | 501(c)(3) | General Support | $50,000 |
| Ed Brown Society | Lexington, KY | 501(c)(3) | General Support | $50,000 |
| Horse Country | Lexington, KY | 501(c)(6) | General Support | $25,000 |
| Amplify Horse Racing Inc | Lexington, KY | 501(c)(3) | General Support | $10,000 |
| Animal Wellness Action | Washington, DC | 501(c)(4) | General Support | $10,000 |
| Humane World for Animals (formerly Humane Society of the United States) | Washington, DC | 501(c)(3) | General Support | $10,000 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| North America (Canada & Mexico only) | Program Services | Service Agreement | 0 | 0 | $87,358 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Liability | Amount |
|---|---|
| Federal Income Taxes | $414,303 |
| Deferred Rent | $283,949 |
| Other Liabilities | - |
“The Executive Committee consists of the Chairman, Vice Chairman, Secretary, and Treasurer of the Board of Stewards. The executive committee has the authority to perform duties including making decisions on behalf of the organization, approving preliminary budget, and evaluating executive compensation, before seeking complete board approval.”
“STEWARDS OF THE JOCKEY CLUB MAY HAVE ONGOING BUSINESS RELATIONSHIPS WITH EACH OTHER IN THE COURSE OF MANAGING THEIR THOROUGHBRED INTERESTS; HOWEVER, THOSE BUSINESS RELATIONSHIPS DO NOT IMPACT THE JOCKEY CLUB OPERATIONALLY, NOR DO THEY HAVE ANY IMPACT ON ANY BOARD DECISIONS MADE ON THE JOCKEY CLUB'S BEHALF. - Business relationship”
“During the reporting year, The bylaws were amended to increase the size of the governing body from 9 to 12.”
“The organization is a membership organization made up of dues paying members from the equine industry. Individuals are invited to join the membership by the Board of Stewards.”
“The members of the organization vote in an annual election for the Board of Stewards.”
“The Form 990 was prepared by an independent public accounting firm. A copy of the form was presented to management for review and approval. It was submitted to the full board and reviewed by the President and Chief Financial Officer on behalf of the board prior to filing with the IRS.”
“Upon hiring, every employee of the Jockey Club is required to complete a formal disclosure and conflict of interest report. Employees are required to inform the Jockey Club of any ownership of a thoroughbred (in whole or in part), any vested interest in an organization related to the thoroughbred industry, or if they perform any thoroughbred industry related services outside their scope of employment with the Jockey Club. This is an ongoing document and the employee is required to update it for any changes that occur on a timely basis. Completion of the report is a condition of employment by the Jockey Club. Stewards also sign an annual conflict of interest disclosure statement and recuse themselves from voting on issues for which there exists a conflict.”
“Compensation for the president consists of two components: base salary and incentive compensation. Incentive compensation is based on achievement of a combination of quantitative and qualitative goals that is at the discretion of the chairman and the executive officers and is ultimately approved by the board of stewards. The objective of the compensation program is that the combination of base plus incentive compensation at 100% achievement of pre-determined goals equates to market based compensation. Total compensation (base plus incentive) for the president is reviewed by the chairman and executive officers and is presented to the board of stewards annually for approval prior to inclusion in the annual budget. Compensation of comparable positions are reviewed in the determination of the president's compensation. THE COMPENSATION COMPARABILITY ANALYSIS WAS COMPLETED IN 2015 AND IS USED BY THE ORGANIZATION TO REVIEW AND DETERMINE COMPENSATION ON AN ANNUAL BASIS. This process was last completed in 2024. Determination of incentive compensation includes the evaluation of quantitative and qualitative goals for the year. Quantitative goals are based primarily on achieving consolidated operating results for the Jockey Club, which includes its for-profit, taxable subsidiaries. Incentive compensation, once determined, is accrued in the current year but payment is not made until the following year pending completion of the consolidated audit of the Jockey Club by an independent auditor. Thus, incentive compensation paid in 2024 is the result of the achievement of 2023 performance goals, including the recognition of consolidated operating income.”
“Compensation for each of the Jockey Club's officers and key employees consists of two components: base salary and incentive compensation. Incentive compensation is based on achievement of a combination of quantitative and qualitative goals that are approved by the board of stewards at the beginning of each year. The objective of the compensation program is that the combination of base plus incentive compensation at 100% achievement of pre-determined goals equates to market based compensation. Total compensation (base plus incentive) is reviewed by the President and is presented to the board of stewards for approval annually prior to inclusion in the annual budget. Compensation of comparable positions are reviewed in the determination of the OFFICERS AND KEY EMPLOYEES compensation. THE COMPENSATION COMPARABILITY ANALYSIS WAS COMPLETED IN 2015 AND IS USED BY THE ORGANIZATION TO REVIEW AND DETERMINE COMPENSATION ON AN ANNUAL BASIS. This process was last completed in 2024. Determination of incentive compensation includes the evaluation quantitative and qualitative goals for the year. Quantitative goals are based primarily on achieving consolidated operating results for the Jockey Club, which includes its for-profit, taxable subsidiaries. Incentive compensation, once determined, is accrued in the current year but payment is not made until the following year pending completion of the consolidated audit of the Jockey Club by an independent auditor. Thus, incentive compensation paid in 2024 is the result of the achievement of 2023 performance goals, including the recognition of consolidated operating income.”
“The Jockey Club makes its Form 990 and IRS determination letter available to the public by retaining a copy of each at its corporate office. Any individual requesting a copy of these documents is provided that copy on the same business day. The organization's Form 990 is also available for public inspection on www.guidestar.org. The organization's financial statements, governing documents, and conflict of interest policy are available to the public upon request, and at the organization's discretion.”
“AMOUNTS REPORTED AS REIMBURSEMENTS REPRESENT THE PERSONNEL (SALARY AND FRINGE BENEFITS) COSTS OF CERTAIN JOCKEY CLUB EMPLOYEES WHO PROVIDE SERVICES TO THE FOLLOWING ORGANIZATIONS: (A) GRAYSON JOCKEY CLUB RESEARCH FOUNDATION 501(c)(3) (B) THE JOCKEY CLUB SAFETY NET FOUNDATION 501(C)(3) (C) Thoroughbred Aftercare Alliance 501(C)(3) REIMBURSEMENTS ARE PURSUANT TO LETTER AGREEMENTS BETWEEN THE PARTIES. ADDITIONALLY, IN ACCORDANCE WITH THE NEW YORK STATE RACING AND WAGERING BOARD RULES, THE JOCKEY CLUB APPOINTS A RACETRACK STEWARD TO SUPERVISE EACH RACE MEETING UNDERTAKEN BY THE THOROUGHBRED RACETRACKS (I.E. NEW YORK RACING ASSOCIATION AND FINGER LAKES RACING ASSOCIATION). THESE PERSONNEL COSTS ARE REIMBURSED BY THE ORGANIZATION CONDUCTING THE RACE MEETING PURSUANT TO LETTER AGREEMENTS BETWEEN THE PARTIES.”
“DIVIDENDS FROM SUBSIDIARIES - 4500000; Total - 4500000;”
“TJC is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code and is also exempt from certain state and local income taxes. TJC files federal, state and local income tax returns for its commercial subsidiaries. TJC accounts for income taxes using the liability method, which requires the determination of deferred tax assets and liabilities, based on the differences between the financial statement and tax bases of assets and liabilities, using enacted tax rates in effect for the year in which differences are expected to reverse. The net deferred tax asset may be adjusted by a valuation allowance, if, based on the weight of available evidence, it is more likely than not that some portion or all of the net deferred tax asset will not be realized. Accounting principles generally accepted in the United States of America prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more likely than not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit will be recorded. TJC has concluded that it is unaware of any tax benefits or liabilities to be recognized at December 31, 2024 and 2023. For major tax jurisdictions, TJC and its subsidiaries are generally subject to examination by taxing authorities for the three to four years after a tax return is filed. TJC does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The subsidiaries of TJC would recognize interest and/or penalties related to income tax matters in income tax expense. There were no amounts accrued for interest or penalties as of December 31, 2024 and 2023.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2250886 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2228147 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 171575 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 167983 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The Jockey Club is the breed Registry for Thoroughbred horses in the U.S., Canada and Puerto Rico. It is dedicated to the improvement of Thoroughbred breeding and racing and fulfills that mandate by serving many segments of the industry through its subsidiary companies and by supporting industry initiatives. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1110383 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 325119 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Laura Barillaro CO Jockey Club |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2123715970 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 250 Park Ave Ste 2020 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | New York |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10177 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 600 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | true |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 2093765 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 257078 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1621475 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2145958 |
| IRS990/CYOtherExpensesAmt | 0 | 8857651 |
| IRS990/CYOtherRevenueAmt | 0 | 2009442 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9342178 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -2094425 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5112877 |
| IRS990/CYTotalExpensesAmt | 0 | 15592003 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 13497578 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 141984 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 83287 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1310913 |
| IRS990/Desc | 0 | THE JOCKEY CLUB IS THE BREED REGISTRY FOR THOROUGHBRED HORSES IN THE UNITED STATES, CANADA, AND PUERTO RICO. THE JOCKEY CLUB WAS FORMED IN 1894 AND ASSUMED RESPONSIBILITY FOR MAINTAINING THE AMERICAN STUD BOOK TWO YEARS LATER. THE STUD BOOK ENSURES THE CORRECT PEDIGREE AND IDENTIFICATION OF EVERY THOROUGHBRED AND, AS SUCH, IS ESSENTIAL TO THE INTEGRITY OF THOROUGHBRED BREEDING AND RACING. NORTH AMERICAN OWNERS AND BREEDERS REGISTER APPROXIMATELY 18,000 THOROUGHBREDS ANNUALLY WITH THE JOCKEY CLUB. AN INCREASING NUMBER ARE DOING SO THROUGH THE CONVENIENCE OF THE INTERNET UTILIZING THE JOCKEY CLUB'S INTERACTIVE REGISTRATION (IR). THIS IS THE QUICKEST AND EASIEST WAY TO COMPLETE AND SUBMIT THE REQUIREMENTS FOR REGISTRATION AND NAMING OF FOALS, INCLUDING SUBMISSION OF DIGITAL PHOTOGRAPHS. THE ORGANIZATION IS EXPECTED TO REGISTER 18,000 THOROUGHBRED FOALS IN 2024. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 34 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 96470 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 460034 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 122183 |
| IRS990/ForeignActivitiesInd | 0 | true |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 10.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 68364 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 2855 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 40654 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 53677 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 23111 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 65130 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 39302 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Ian Highet |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Stuart S Janney III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | William M Lear Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | William S Farish Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Alex R Rankin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Barbara Banke |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | David O'Farrell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Dr Larry R Bramlage |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Everett Dobson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Gary Fenton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Louis A Cella |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Terry Finley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Vincent Viola |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | James L Gagliano |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Jamie Haydon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Laura Barillaro |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Matt Luliano |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Andrew Chesser |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | Marc Summers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | Rick Bailey |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 958098 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 39468 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 473495 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 496623 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 128204 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 436270 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 175201 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Steward |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Steward |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Steward (as of 07/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Steward (through 07/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Steward (as of 07/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Steward (as of 07/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Steward |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Steward |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Steward (as of 07/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | President & Chief Operating Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Deputy Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Executive Vice President & Chief Financial Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Executive Vice President & Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Registration Services Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Vice President & General Counsel |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | REGISTRAR |
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| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1545475 |
| IRS990/GrantsToIndividualsInd | 0 | true |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 35909911 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5002906 |
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| IRS990/MissionDesc | 0 | The organization is dedicated to the improvement of thoroughbred breeding and racing. It fulfills that mandate by serving many segments of the industry through its subsidiary companies and by providing support to a wide range of industry initiatives. |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 78061200 |
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| IRS990/Organization501cInd | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 31136410 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 4500000 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 154296 |
| IRS990/OtherExpensesGrp/Desc | 0 | DNA Lab Costs |
| IRS990/OtherExpensesGrp/Desc | 1 | Thoroughbred Incentive Program |
| IRS990/OtherExpensesGrp/Desc | 2 | Microchip Expense |
| IRS990/OtherExpensesGrp/Desc | 3 | Data Storage |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 274693 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 78954 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 47925 |
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| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Reimbursements and shared services |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Miscellenous Revenue |
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| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 278 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 278 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 837302 |
| IRS990/OtherRevenueTotalAmt | 0 | 1996569 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2502207 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 851507 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 244519 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 118090 |
| IRS990/PoliciesReferenceChaptersInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2771887 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | James Gagliano |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711219 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 561110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 813410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Registry Fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DATA SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8961425 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 307753 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 73000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 8961425 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 307753 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 73000 |
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| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CONFERENCES: SINCE 1953, THE JOCKEY CLUB HAS HELD AN ANNUAL ROUND TABLE CONFERENCE ON MATTERS PERTAINING TO RACING IN SARATOGA SPRINGS, NY. THE TWO-HOUR CONFERENCE HAS FEATURED A MYRIAD OF IMPORTANT TOPICS AND PROMINENT SPEAKERS FROM THE UNITED STATES AS WELL AS ABROAD AND MORE THAN 300 INDUSTRY PARTICIPANTS NOW ATTEND. THE CONFERENCE EXAMINES INITIATIVES AND ACTIONS DESIGNED TO HELP THE THOROUGHBRED INDUSTRY. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE PUBLICATION OF THE FACT BOOK, WHICH IS A COMPREHENSIVE STATISTICAL AND INFORMATIONAL GUIDE TO THE THOROUGHBRED INDUSTRY. |
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| IRS990/PYInvestmentIncomeAmt | 0 | 1230969 |
| IRS990/PYOtherExpensesAmt | 0 | 7776798 |
| IRS990/PYOtherRevenueAmt | 0 | 2408666 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 9117901 |
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| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 5049315 |
| IRS990/PYTotalExpensesAmt | 0 | 14379838 |
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| IRS990/PYTotalRevenueAmt | 0 | 12757536 |
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| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -2094425 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
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| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 12873 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3332326 |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 4100000 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4100000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1879254 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8008408 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 9887662 |
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| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 200000 |
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