Civic Intelligence

Pennsylvania Division Horsemen'S Associa

EIN 25-1596369 • 501(c)6 • Grantville, PA

View Organization Page

Profile

To protect the interests of both horsemen and the racing industry in general

P O Box 88Grantville, PA 17028

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

0.94x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.39x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Net Margin

26th percentile

-1.0%

Higher net margin than 26% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Asset Growth

6th percentile

-12%

Faster asset growth than 6% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-11%

Faster revenue growth than 9% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$14,560,561

Down $2,050,018 (-12%) from 2023

Liabilities

Down

$13,630,725

Down $1,748,539 (-11%) from 2023

Net Assets

Down

$929,836

Down $301,479 (-24%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin26th percentile

Revenue

Down

$34,697,779

Down $4,421,251 (-11%) from 2023

Expenses

Down

$35,041,119

Down $3,772,741 (-9.7%) from 2023

Net Income

Down

-$343,340

Down $648,510 (-213%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $22,147,986Liabilities 2011: $21,364,079Net Assets 2011: $783,9072011Assets 2012: $17,728,625Liabilities 2012: $16,649,202Net Assets 2012: $1,079,4232012Assets 2013: $10,672,184Liabilities 2013: $9,046,319Net Assets 2013: $1,625,8652013Assets 2014: $11,386,832Liabilities 2014: $9,485,106Net Assets 2014: $1,901,7262014Assets 2015: $14,116,997Liabilities 2015: $12,583,838Net Assets 2015: $1,533,1592015Assets 2016: $15,773,758Liabilities 2016: $14,357,140Net Assets 2016: $1,416,6182016Assets 2017: $12,534,569Liabilities 2017: $11,378,007Net Assets 2017: $1,156,5622017Assets 2018: $15,281,695Liabilities 2018: $13,954,087Net Assets 2018: $1,327,6082018Assets 2019: $20,146,396Liabilities 2019: $18,598,571Net Assets 2019: $1,547,8252019Assets 2020: $10,813,306Liabilities 2020: $9,589,979Net Assets 2020: $1,223,3272020Assets 2021: $16,128,037Liabilities 2021: $15,288,334Net Assets 2021: $839,7032021Assets 2022: $19,157,868Liabilities 2022: $18,231,723Net Assets 2022: $926,1452022Assets 2023: $16,610,579Liabilities 2023: $15,379,264Net Assets 2023: $1,231,3152023Assets 2024: $14,560,561Liabilities 2024: $13,630,725Net Assets 2024: $929,8362024

Highlighted filing

2024

Assets$14,560,561
Liabilities$13,630,725
Net Assets$929,836
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2011: $48,982,5362011Expenses 2012: $58,916,3392012Expenses 2013: $60,035,4722013Revenue 2014: $52,351,460Expenses 2014: $52,071,016Net Income 2014: $280,4442014Revenue 2015: $44,964,377Expenses 2015: $45,338,599Net Income 2015: -$374,2222015Revenue 2016: $46,283,189Expenses 2016: $46,395,527Net Income 2016: -$112,3382016Revenue 2017: $46,953,563Expenses 2017: $47,220,376Net Income 2017: -$266,8132017Revenue 2018: $42,293,985Expenses 2018: $42,128,912Net Income 2018: $165,0732018Revenue 2019: $44,429,387Expenses 2019: $44,202,853Net Income 2019: $226,5342019Revenue 2020: $31,976,790Expenses 2020: $32,304,886Net Income 2020: -$328,0962020Revenue 2021: $29,710,688Expenses 2021: $30,094,312Net Income 2021: -$383,6242021Revenue 2022: $39,543,459Expenses 2022: $39,457,017Net Income 2022: $86,4422022Revenue 2023: $39,119,030Expenses 2023: $38,813,860Net Income 2023: $305,1702023Revenue 2024: $34,697,779Expenses 2024: $35,041,119Net Income 2024: -$343,3402024

Highlighted filing

2024

Revenue$34,697,779
Expenses$35,041,119
Net Income-$343,340
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,560,561
Liabilities
$13,630,725
Net assets
$929,836
Revenue
$34,697,779
Expenses
$35,041,119
Net income
-$343,340
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.6$13.6$0.93$34.7$35.0$0.34
2023Detailed filing. Detailed filing data is available for this year.$16.6$15.4$1.23$39.1$38.8$0.31
2022Detailed filing. Detailed filing data is available for this year.$19.2$18.2$0.93$39.5$39.5$0.09
2021Detailed filing. Detailed filing data is available for this year.$16.1$15.3$0.84$29.7$30.1$0.38
2020Detailed filing. Detailed filing data is available for this year.$10.8$9.59$1.22$32.0$32.3$0.33
2019Detailed filing. Detailed filing data is available for this year.$20.1$18.6$1.55$44.4$44.2$0.23
2018Detailed filing. Detailed filing data is available for this year.$15.3$14.0$1.33$42.3$42.1$0.17
2017Detailed filing. Detailed filing data is available for this year.$12.5$11.4$1.16$47.0$47.2$0.27
2016Detailed filing. Detailed filing data is available for this year.$15.8$14.4$1.42$46.3$46.4$0.11
2015Detailed filing. Detailed filing data is available for this year.$14.1$12.6$1.53$45.0$45.3$0.37
2014Detailed filing. Detailed filing data is available for this year.$11.4$9.49$1.90$52.4$52.1$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$9.05$1.63$60.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$16.6$1.08$58.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.1$21.4$0.78$49.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$34,697,779
Mission and Program Overview

Mission

To protect the interests of both horsemen and the racing industry in general

To protect the interests of both horsemen and the racing industry in general.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$14,452,417$12,905,649▼ $1,546,768
Accounts Receivable$1,992,117$1,459,923▼ $532,194
Rtn Earn Endowment Incm Other Fnds$1,231,315$929,836▼ $301,479
Land, Buildings, and Equipment, Net$71,879$53,108▼ $18,771
Prepaid Expenses and Deferred Charges$37,533$39,138▲ $1,605
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$16,610,579$14,560,561▼ $2,050,018
Other Assets Total$56,633$102,743▲ $46,110
Liabilities
Deferred Revenue$7,378,355$8,286,568▲ $908,213
Accounts Payable and Accrued Expenses$8,000,909$5,344,157▼ $2,656,752
Total Liabilities$15,379,264$13,630,725▼ $1,748,539
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,231,315$929,836▼ $301,479
Total Liabilities and Net Assets / Fund Balance$16,610,579$14,560,561▼ $2,050,018

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,866$314,823$353,689
Leasehold Improvements$14,242$41,916$56,158
Compensation and Service Providers
Top Officer Pay6th percentile

Board Members and Trustees

NameTitle
Sandee MartinPresident
Brandon KulpDirector
Brian ShydaDirector
Cathy Carr RozantzDirector
Donald BrownDirector
Elizabeth RickerDirector
Erin McclellanDirector
Flint StitesDirector
Ken RussellDirector
Mark SalvaggioDirector
Thomas McclayDirector
Todd MostollerExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$32,597,913
Program Service Revenue
$1,922,014
Investment Income
$177,852
Other Revenue
$0
Change in Net Assets
$-343,340

Audited Revenue Reconciliation

Revenue per Audited Statements
$34,697,779
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$34,697,779
Total Revenue per Form 990
$34,697,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,545,887
Salaries, Compensation, and Employee Benefits$425,646
Grants and Similar Amounts Paid$69,586
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$766,048
Other Expenses---$500,000
Current Officers, Directors, Trustees, and Key Employees---$223,909
Fees for Services Other---$136,489
Other Salaries and Wages---$104,010
Office Expenses---$76,399
Grants to Domestic Orgs---$69,586
Fees for Services Accounting---$52,700
Payments to Affiliates---$47,000
Pension Plan Contributions---$42,504
Travel---$33,944
Other Employee Benefits---$28,764
Depreciation Depletion---$28,464
Payroll Taxes---$26,459
Insurance---$13,287
Occupancy---$6,974
Conferences and Meetings---$6,770
Fees for Services Legal---$4,018
Total Functional Expenses$0$0$0$35,041,119

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$35,041,119
Total Expenses per Audited Statements$35,041,119
Total Expenses per Form 990$35,041,119
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$36,544
Total Nondeductible Lobbying and Political Cost$36,544
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The members of this organization are the horsemen at the presque isle downs and penn national race course.”

Form 990, Part VI, Section A, Line 7A

“The membership elects the board of directors via ballots mailed to the membership. Nominees for election must be members of the association.”

Form 990, Part VI, Section B, Line 11B

“A copy of the 990 is sent electronically to all board members to review before filing.”

Form 990, Part VI, Section B, Line 15

“Salary for the executive director is determined by the board. Comparability data from other similar organizations is used. The board also sets the salary for the secretary / treasurer of the organization.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
PENNSYLVANIA DIVISION HORSEMEN'S ASSOCIA
EIN
25-1596369
Phone
7174692970
Address
P O BOX 88, GRANTVILLE, PA 17028

Signing Officer

Name
Todd Mostoller
Title
Executive Director
Phone
7174692970
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Mostoller
Formed
1988
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
11

Preparer

Firm
Boyer & Ritter LLC
Address
211 HOUSE AVENUE, CAMP HILL, PA 17011
Preparer
Benjamin Bostic CPA
Phone
7177617210
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“At the entity level, management has assessed the association's exposure to income taxes arising from uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level included the continuing validity of the association's exempt status, potential filing requirements for unrelated business income, and other tax positions that could result in assessment of income tax liabilities arising from examinations by taxing authorities. Presently, management believes that it is more likely than not that the association's tax positions will be sustained under examination, including appeals and litigation; therefore, management believes that the association has no exposure to income-tax liabilities arising from uncertain tax positions. The association is subject to routine audits by taxing jurisdictions; however, no audits are currently in progress.”

Raw XML AppendixShowing 400 of 408 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROTECT THE INTERESTS OF BOTH HORSEMEN AND THE RACING INDUSTRY IN GENERAL
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01231315
IRS990/NetAssetsOrFundBalancesEOYAmt0929836
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt06974
IRS990/OfficeExpensesGrp/TotalAmt076399
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt056633
IRS990/OtherAssetsTotalGrp/EOYAmt0102743
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028764
IRS990/OtherExpensesGrp/Desc0PURSE EXPENSE (ACT 71)
IRS990/OtherExpensesGrp/Desc1PARI-MUTUEL PURSES EARN
IRS990/OtherExpensesGrp/Desc2ACT 71 HEALTH AND PENSI
IRS990/OtherExpensesGrp/Desc3JOCKEY ACT 71 OBLIGATIO
IRS990/OtherExpensesGrp/TotalAmt027775826
IRS990/OtherExpensesGrp/TotalAmt12968437
IRS990/OtherExpensesGrp/TotalAmt22129531
IRS990/OtherExpensesGrp/TotalAmt3500000
IRS990/OtherSalariesAndWagesGrp/TotalAmt0104010
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt047000
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt026459
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt042504
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt037533
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt039138
IRS990/PrincipalOfficerNm0TODD MOSTOLLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATIVE FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISC
IRS990/ProgramServiceRevenueGrp/Desc2RACE FEES AND ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc3NEW START INCOME
IRS990/ProgramServiceRevenueGrp/Desc4STRAW MANURE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0962207
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1519470
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2182000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3176267
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt459934
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0962207
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1519470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2182000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3176267
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt459934
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt037273775
IRS990/PYGrantsAndSimilarPaidAmt080650
IRS990/PYInvestmentIncomeAmt0105896
IRS990/PYOtherExpensesAmt038291205
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01739359
IRS990/PYRevenuesLessExpensesAmt0305170
IRS990/PYSalariesCompEmpBnftPaidAmt0442005
IRS990/PYTotalExpensesAmt038813860
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt039119030
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-343340
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01231315
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0929836
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014452417
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012905649
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0999324
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt036544
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt036544
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0900935032
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0PA HBPA PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0PO BOX 88
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0GRANTVILLE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd017028
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt036544
IRS990ScheduleD/EquipmentGrp/BookValueAmt038866
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0314823
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0353689
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt035041119
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014242
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041916
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt056158
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt034697779
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AT THE ENTITY LEVEL, MANAGEMENT HAS ASSESSED THE ASSOCIATION'S EXPOSURE TO INCOME TAXES ARISING FROM UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDED THE CONTINUING VALIDITY OF THE ASSOCIATION'S EXEMPT STATUS, POTENTIAL FILING REQUIREMENTS FOR UNRELATED BUSINESS INCOME, AND OTHER TAX POSITIONS THAT COULD RESULT IN ASSESSMENT OF INCOME TAX LIABILITIES ARISING FROM EXAMINATIONS BY TAXING AUTHORITIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE ASSOCIATION'S TAX POSITIONS WILL BE SUSTAINED UNDER EXAMINATION, INCLUDING APPEALS AND LITIGATION; THEREFORE, MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS NO EXPOSURE TO INCOME-TAX LIABILITIES ARISING FROM UNCERTAIN TAX POSITIONS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, NO AUDITS ARE CURRENTLY IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt035041119
IRS990ScheduleD/TotalRevenuePerForm990Amt034697779
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt034697779
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt035041119
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0BOARD AWARDS GRANTS TO QUALIFIED CHARITABLE ORGANIZATIONS FOR THEIR GENERAL SUPPORT. BOARD DETERMINES RECEPIENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THIS ORGANIZATION ARE THE HORSEMEN AT THE PRESQUE ISLE DOWNS AND PENN NATIONAL RACE COURSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS VIA BALLOTS MAILED TO THE MEMBERSHIP. NOMINEES FOR ELECTION MUST BE MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS SENT ELECTRONICALLY TO ALL BOARD MEMBERS TO REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD. COMPARABILITY DATA FROM OTHER SIMILAR ORGANIZATIONS IS USED. THE BOARD ALSO SETS THE SALARY FOR THE SECRETARY / TREASURER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt016610579
IRS990/TotalAssetsEOYAmt014560561
IRS990/TotalAssetsGrp/BOYAmt016610579
IRS990/TotalAssetsGrp/EOYAmt014560561
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt032597913
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt035041119
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015379264
IRS990/TotalLiabilitiesEOYAmt013630725
IRS990/TotalLiabilitiesGrp/BOYAmt015379264
IRS990/TotalLiabilitiesGrp/EOYAmt013630725
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01231315
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0929836
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt022136
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt022136
IRS990/TotalProgramServiceRevenueAmt01922014
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0177852
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01922014
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt034697779
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016610579
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014560561
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt033944
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 88
IRS990/USAddress/CityNm0GRANTVILLE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017028
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD MOSTOLLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07174692970
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PENNSYLVANIA DIVISION HORSEMEN'S ASSOCIA
ReturnHeader/Filer/BusinessNameControlTxt0PENN
ReturnHeader/Filer/EIN0251596369
ReturnHeader/Filer/PhoneNum07174692970
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 88
ReturnHeader/Filer/USAddress/CityNm0GRANTVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017028
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0231311005
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOYER & RITTER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0211 HOUSE AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMP HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017011

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