Liabilities / Assets
11th percentile
Higher debt load relative to assets than 11% of similar nonprofits.
EIN 20-1179229 • 501(c)6 • Arcadia, CA
Profile
As mandated by california business & professions code section 19605.75(f), funds are collected and disbursed to assist the california thoroughbred horse racing industry by defraying workers compensation costs for horse owners and trainers, jockeys, and racing associations and fairs.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
11th percentile
Higher debt load relative to assets than 11% of similar nonprofits.
Liabilities / Revenue
10th percentile
Higher debt load relative to revenue than 10% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
13th percentile
Higher top officer pay than 13% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Up$6,533,932
Up $76,111 (+1.2%) from 2023
Liabilities
Up$40,205
Up $25,205 (+168%) from 2023
Net Assets
Up$6,493,727
Up $50,906 (+0.8%) from 2023
Revenue
Down$5,688,094
Down $599,637 (-9.5%) from 2023
Expenses
Up$5,632,332
Up $10,908 (+0.2%) from 2023
Net Income
Down$55,762
Down $610,545 (-92%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
As mandated by california business & professions code section 19605.75(f), funds are collected and disbursed to assist the california thoroughbred horse racing industry by defraying workers compensation costs for horse owners and trainers, jockeys, and racing associations and fairs.
Assist california thoroughbred horse racing industry with workers compensation program.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $2,934,856 | $3,809,000 | ▲ $874,144 |
| Cash and Non-Interest-Bearing Accounts | $2,945,779 | $2,281,337 | ▼ $664,442 |
| Accounts Receivable | $566,353 | $427,762 | ▼ $138,591 |
| Prepaid Expenses and Deferred Charges | $10,833 | $10,833 | → $0 |
| Savings and Temporary Cash Investments | $0 | $5,000 | ▲ $5,000 |
| Total Assets | $6,457,821 | $6,533,932 | ▲ $76,111 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $15,000 | $40,205 | ▲ $25,205 |
| Total Liabilities | $15,000 | $40,205 | ▲ $25,205 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,442,821 | $6,493,727 | ▲ $50,906 |
| Total Net Assets Fund Balance | $6,442,821 | $6,493,727 | ▲ $50,906 |
| Total Liabilities and Net Assets / Fund Balance | $6,457,821 | $6,533,932 | ▲ $76,111 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $1,222,654 | - | - |
| Name | Title |
|---|---|
| William Nadar | Chair |
| Doug Burge | Director |
| Eric Sindler | Director |
| Larry Swartzlander | Director |
| Nate Newby | Director |
| Rick English | Director |
| Tom Robbins | Director |
| Alan Balch | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $5,632,332 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $5,500,000 | $88,322 | - | $88,322 |
| Insurance | - | $18,570 | - | $18,570 |
| Fees for Services Accounting | - | $17,115 | - | $17,115 |
| Fees for Services Legal | - | $8,325 | - | $8,325 |
| Total Functional Expenses | $5,500,000 | $132,332 | $0 | $5,632,332 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $5,632,332 |
| Total Expenses per Audited Statements | $5,632,332 |
| Total Expenses per Form 990 | $5,632,332 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“There shall be a total of thirty-four voting interests by the members of the corporation. The class 1 member shall be allocated sixteen voting interests. Each class 2 member shall be allocated one voting interest. Each class 3 member shall be allocated such portion of the sixteen voting interest designated for class 3 as represented by the sum of exotic wagering on such members races in the preceding calendar year divided by the statewide total of exotic wagering the preceding calendar year, excluding breeders cup races. Fractional voting shall be permitted.”
“Each member organization has the authority to appoint their representative to ctbl.”
“There are no committees that have been granted authority to act on behalf of the board.”
“The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The revised return is then submitted to the subset of the board of directors for their review and approval prior to submitting to the irs.”
“The organization makes its governing documents and financial statements available to the public upon request.”
“The organization has not changed its oversight process or selection process during the tax year from prior year.”
“The corporation is not subject to income tax, under section 501(c)(6) of the internal revenue code and under section 23701e of the california revenue and taxation code. The corporation maintains a calendar year-end for informational tax return reporting. The corporation has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to the corporation's continued qualification as a tax-exempt organization and whether there are unrelated business income activities conducted that would be taxable. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 15000 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 40205 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 566353 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 427762 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | ASSIST CALIFORNIA THOROUGHBRED HORSE RACING INDUSTRY WITH WORKERS COMPENSATION PROGRAM. |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JOE HASSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6265746620 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 285 WEST HUNTINGTON DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ARCADIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91007 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2945779 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2281337 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 153122 |
| IRS990/CYOtherExpensesAmt | 0 | 5632332 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5534972 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 55762 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 5632332 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5688094 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PAYMENTS FOR WORKERS COMPENSATION INSURANCE PURSUANT TO CALIFORNIA BUSINESS & PROFESSIONS CODE SECTION 19605.75. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 5500000 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17115 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17115 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 8325 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8325 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/PersonNm | 0 | WILLIAM NADAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALAN BALCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DOUG BURGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICK ENGLISH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | NATE NEWBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TOM ROBBINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ERIC SINDLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LARRY SWARTZLANDER |
| 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/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/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 146592 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 4182363 |
| IRS990/GrossReceiptsAmt | 0 | 9723865 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 18570 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18570 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6530 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6530 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 2934856 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 3809000 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 4035771 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | AS MANDATED BY CALIFORNIA BUSINESS & PROFESSIONS CODE SECTION 19605.75(F), FUNDS ARE COLLECTED AND DISBURSED TO ASSIST THE CALIFORNIA THOROUGHBRED HORSE RACING INDUSTRY BY DEFRAYING WORKERS COMPENSATION COSTS FOR HORSE OWNERS, TRAINERS, JOCKEYS, RACING ASSOCIATIONS AND FAIRS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6442821 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6493727 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 146592 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 146592 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -4856 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6442821 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6493727 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | WORKERS' COMP PREMIUMS |
| IRS990/OtherExpensesGrp/Desc | 1 | ADMINISTRATION |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 88322 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5500000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5500000 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 88322 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10833 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10833 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM A NADER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525920 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CALIFORNIA B&P CODE SEC 19605 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5534972 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5534972 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 82071 |
| IRS990/PYOtherExpensesAmt | 0 | 5621424 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6205660 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 666307 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 5621424 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6287731 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 55762 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 5534972 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5000 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5632332 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -4856 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 2586346 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 1222654 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | CERTIFICATES OF DEPOSIT |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | UNRESTRICTED INVESTMENTS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -4856 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5688094 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION IS NOT SUBJECT TO INCOME TAX, UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND UNDER SECTION 23701E OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE CORPORATION MAINTAINS A CALENDAR YEAR-END FOR INFORMATIONAL TAX RETURN REPORTING. THE CORPORATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE CORPORATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 3809000 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5632332 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5688094 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5683238 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5632332 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE SHALL BE A TOTAL OF THIRTY-FOUR VOTING INTERESTS BY THE MEMBERS OF THE CORPORATION. THE CLASS 1 MEMBER SHALL BE ALLOCATED SIXTEEN VOTING INTERESTS. EACH CLASS 2 MEMBER SHALL BE ALLOCATED ONE VOTING INTEREST. EACH CLASS 3 MEMBER SHALL BE ALLOCATED SUCH PORTION OF THE SIXTEEN VOTING INTEREST DESIGNATED FOR CLASS 3 AS REPRESENTED BY THE SUM OF EXOTIC WAGERING ON SUCH MEMBERS RACES IN THE PRECEDING CALENDAR YEAR DIVIDED BY THE STATEWIDE TOTAL OF EXOTIC WAGERING THE PRECEDING CALENDAR YEAR, EXCLUDING BREEDERS CUP RACES. FRACTIONAL VOTING SHALL BE PERMITTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH MEMBER ORGANIZATION HAS THE AUTHORITY TO APPOINT THEIR REPRESENTATIVE TO CTBL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE SUBSET OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 6533932 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6457821 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6533932 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 132332 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 5500000 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5632332 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 15000 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 40205 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 15000 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 40205 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6442821 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6493727 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 5500000 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5534972 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 153122 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5534972 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 5688094 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6457821 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6533932 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 285 W HUNTINGTON DR |
| IRS990/USAddress/CityNm | 0 | ARCADIA |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 91007 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM A NADER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6265746617 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CALIFORNIA THOROUGHBRED BUSINESS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LEAGUE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CALI |
| ReturnHeader/Filer/EIN | 0 | 201179229 |
| ReturnHeader/Filer/PhoneNum | 0 | 6265746617 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 285 W HUNTINGTON DR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ARCADIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 91007 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 410746749 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CLIFTONLARSONALLEN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 901 VIA PIEMONTE SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ONTARIO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91764 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9099857286 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CASIE ZWAHLEN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-07T08:43:45-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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