Civic Intelligence

Iowa Harness Racing Association

EIN 26-1516990 • 501(c)4 • Swisher, IA

Profile

Support and promote harness horse racing in iowa

413 3rd St SWSwisher, IA 52338

n/A

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

53rd percentile

11%

Higher net margin than 53% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$600

Higher top officer pay than 64% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

86th percentile

28%

Faster asset growth than 86% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

5.9%

Faster revenue growth than 45% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$1,078,162

Up $237,398 (+28%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,078,162

Up $237,398 (+28%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin53rd percentile

Revenue

Up

$2,254,154

Up $125,266 (+5.9%) from 2023

Expenses

Down

$2,016,756

Down $115,987 (-5.4%) from 2023

Net Income

Up

$237,398

Up $241,253 (+6258%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $101,116Liabilities 2010: $0Net Assets 2010: $101,1162010Assets 2011: $216,504Liabilities 2011: $0Net Assets 2011: $216,5042011Assets 2012: $468,583Liabilities 2012: $0Net Assets 2012: $468,5832012Assets 2013: $532,366Liabilities 2013: $0Net Assets 2013: $532,3662013Assets 2014: $551,677Liabilities 2014: $0Net Assets 2014: $551,6772014Assets 2016: $678,971Liabilities 2016: $0Net Assets 2016: $678,9712016Assets 2017: $763,968Liabilities 2017: $0Net Assets 2017: $763,9682017Assets 2018: $951,095Liabilities 2018: $0Net Assets 2018: $951,0952018Assets 2019: $1,067,327Liabilities 2019: $0Net Assets 2019: $1,067,3272019Assets 2020: $1,123,078Liabilities 2020: $0Net Assets 2020: $1,123,0782020Assets 2021: $797,423Liabilities 2021: $0Net Assets 2021: $797,4232021Assets 2022: $844,618Liabilities 2022: $0Net Assets 2022: $844,6182022Assets 2023: $840,764Liabilities 2023: $0Net Assets 2023: $840,7642023Assets 2024: $1,078,162Liabilities 2024: $0Net Assets 2024: $1,078,1622024

Highlighted filing

2024

Assets$1,078,162
Liabilities$0
Net Assets$1,078,162
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $950,0002010Expenses 2011: $785,7412011Expenses 2012: $1,829,7832012Revenue 2013: $1,777,374Expenses 2013: $1,713,591Net Income 2013: $63,7832013Revenue 2014: $1,677,688Expenses 2014: $1,658,377Net Income 2014: $19,3112014Revenue 2016: $1,638,533Expenses 2016: $1,557,402Net Income 2016: $81,1312016Revenue 2017: $1,674,059Expenses 2017: $1,589,062Net Income 2017: $84,9972017Revenue 2018: $1,750,485Expenses 2018: $1,563,358Net Income 2018: $187,1272018Revenue 2019: $1,878,576Expenses 2019: $1,762,344Net Income 2019: $116,2322019Revenue 2020: $1,918,751Expenses 2020: $1,863,000Net Income 2020: $55,7512020Revenue 2021: $1,325,981Expenses 2021: $1,651,635Net Income 2021: -$325,6542021Revenue 2022: $2,050,777Expenses 2022: $2,003,582Net Income 2022: $47,1952022Revenue 2023: $2,128,888Expenses 2023: $2,132,743Net Income 2023: -$3,8552023Revenue 2024: $2,254,154Expenses 2024: $2,016,756Net Income 2024: $237,3982024

Highlighted filing

2024

Revenue$2,254,154
Expenses$2,016,756
Net Income$237,398
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,078,162
Liabilities
$0
Net assets
$1,078,162
Revenue
$2,254,154
Expenses
$2,016,756
Net income
$237,398
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$2.25$2.02$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$2.13$2.13$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$2.05$2.00$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.00$0.80$1.33$1.65$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.12$1.92$1.86$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$1.88$1.76$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$1.75$1.56$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.00$0.76$1.67$1.59$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.00$0.68$1.64$1.56$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$1.68$1.66$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$1.78$1.71$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.00$0.47$1.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 24, 2025
Return Version
2024v5.2
Gross Receipts
$2,254,154
Mission and Program Overview

Mission

Support and promote harness horse racing in iowa

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$771,180$809,262▲ $38,082
Cash and Non-Interest-Bearing Accounts$69,584$268,900▲ $199,316
Total Assets$840,764$1,078,162▲ $237,398
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$840,764$1,078,162▲ $237,398
Total Net Assets Fund Balance$840,764$1,078,162▲ $237,398
Total Liabilities and Net Assets / Fund Balance$840,764$1,078,162▲ $237,398
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleBaseTotal
Brad KohlwesDirector$600$600
Earl Mckay JrDirector$600$600
John TerryPresident$600$600
Mark HoltanDirector$600$600
Steve ShelangoskiTreasurer/director$300$300
Dana PedersonDirector$300$300
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,208,106
Investment Income
$46,048
Other Revenue
$0
Change in Net Assets
$237,398

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,254,154
Total Revenue per Audited Statements
$2,254,154
Total Revenue per Form 990
$2,254,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,013,756
Salaries, Compensation, and Employee Benefits$3,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$45,000$0$0$45,000
Fees for Services Accounting$6,450$0$0$6,450
Current Officers, Directors, Trustees, and Key Employees$0$3,000$0$3,000
Office Expenses$61$0$0$61
Total Functional Expenses$2,013,756$3,000$0$2,016,756

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,016,756
Total Expenses per Audited Statements$2,016,756
Total Expenses per Form 990$2,016,756
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Humboldt County Ag SocietyHumboldt, IA-Support Horse Racing$46,000
Keokuk County FairWhat Cheer, IA-Support Horse Racing$26,250
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Iowa Harness Racing Association
EIN
26-1516990
Phone
3193100075
Address
413 3RD ST SW, SWISHER, IA 52338

Signing Officer

Name
John Terry
Title
President
Phone
3193100075
Signed
2025-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Terry
Formed
2008
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
10

Preparer

Firm
Roland Dieleman Cpas
Address
PO BOX 107, GRINNELL, IA 50112
Preparer
Royal R Roland
Phone
6412366558
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“REVIEWED BY BOARD”

Raw XML Appendix322 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUPPORT AND PROMOTE HARNESS HORSE RACING IN IOWA
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0STEVE SHELANGOSKI
IRS990/BooksInCareOfDetail/PhoneNum03193100075
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0413 3RD ST SW
IRS990/BooksInCareOfDetail/USAddress/CityNm0SWISHER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd052338
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt069584
IRS990/CashNonInterestBearingGrp/EOYAmt0268900
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt03000
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt03000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt046048
IRS990/CYOtherExpensesAmt02013756
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02208106
IRS990/CYRevenuesLessExpensesAmt0237398
IRS990/CYSalariesCompEmpBnftPaidAmt03000
IRS990/CYTotalExpensesAmt02016756
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02254154
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SPONSOR 35 HARNESS HORSE RACE MEETS IN IOWA
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02009256
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06450
IRS990/FeesForServicesAccountingGrp/TotalAmt06450
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.20
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN TERRY
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVE SHELANGOSKI
IRS990/Form990PartVIISectionAGrp/PersonNm2EARL MCKAY JR
IRS990/Form990PartVIISectionAGrp/PersonNm3DANA PEDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4BRAD KOHLWES
IRS990/Form990PartVIISectionAGrp/PersonNm5MARK HOLTAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02254154
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt046048
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORT AND PROMOTE HARNESS HORSE RACING IN IOWA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0840764
IRS990/NetAssetsOrFundBalancesEOYAmt01078162
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0840764
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01078162
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt061
IRS990/OfficeExpensesGrp/TotalAmt061
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0PROGRAM-PURSES PAID
IRS990/OtherExpensesGrp/Desc1PROGRAM TRACK MAINTENCE
IRS990/OtherExpensesGrp/Desc2SCHOLARSHIPS
IRS990/OtherExpensesGrp/Desc3PROGRAM RACING EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt01845995
IRS990/OtherExpensesGrp/ProgramServicesAmt1111750
IRS990/OtherExpensesGrp/ProgramServicesAmt24500
IRS990/OtherExpensesGrp/ProgramServicesAmt345000
IRS990/OtherExpensesGrp/TotalAmt01845995
IRS990/OtherExpensesGrp/TotalAmt1111750
IRS990/OtherExpensesGrp/TotalAmt24500
IRS990/OtherExpensesGrp/TotalAmt345000
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN TERRY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713900
IRS990/ProgramServiceRevenueGrp/Desc0HORSE RACING
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02208106
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0\
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04500
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt017669
IRS990/PYOtherExpensesAmt02128843
IRS990/PYProgramServiceRevenueAmt02111219
IRS990/PYRevenuesLessExpensesAmt0-3855
IRS990/PYSalariesCompEmpBnftPaidAmt03900
IRS990/PYTotalExpensesAmt02132743
IRS990/PYTotalRevenueAmt02128888
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0237398
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02208106
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0771180
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0809262
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02016756
IRS990ScheduleD/RevenueSubtotalAmt02254154
IRS990ScheduleD/TotalExpensesPerForm990Amt02016756
IRS990ScheduleD/TotalRevenuePerForm990Amt02254154
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02254154
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02016756
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt026250
IRS990ScheduleI/RecipientTable/CashGrantAmt146000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT HORSE RACING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT HORSE RACING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0KEOKUK COUNTY FAIR
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1HUMBOLDT COUNTY AG SOCIETY
IRS990ScheduleI/RecipientTable/RecipientEIN0426017249
IRS990ScheduleI/RecipientTable/RecipientEIN1420684986
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0LOCAL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1104 5TH ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WHAT CHEER
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HUMBOLDT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd050268
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd150548
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt08
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0840764
IRS990/TotalAssetsEOYAmt01078162
IRS990/TotalAssetsGrp/BOYAmt0840764
IRS990/TotalAssetsGrp/EOYAmt01078162
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0840764
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IRS990/TotalProgramServiceExpensesAmt02013756
IRS990/TotalProgramServiceRevenueAmt02208106
IRS990/TotalReportableCompFromOrgAmt03000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02254154
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01078162
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN TERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03193100075
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA HARNESS RACING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0IOWA
ReturnHeader/Filer/EIN0261516990
ReturnHeader/Filer/PhoneNum03193100075
ReturnHeader/Filer/USAddress/AddressLine1Txt0413 3RD ST SW
ReturnHeader/Filer/USAddress/CityNm0SWISHER
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421236686
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROLAND DIELEMAN CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 107
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRINNELL
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050112
ReturnHeader/PreparerPersonGrp/PhoneNum06412366558
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROYAL R ROLAND
ReturnHeader/ReturnTs02025-06-24T11:56:20-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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