Civic Intelligence

Horsemens Benevolent & Protective Associationinc - Ohio Division

EIN 31-1287564 • 501(c)4 • Grove City, OH

Profile

To provide benefits for persons involved in the owning, breeding, training or racing of thoroughbred horses in ohio, exempt for racetrack owners or managers.

Refreshing map…

3860 BroadwayGrove City, OH 43123
Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

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

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.00x

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

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

17th percentile

-7.3%

Higher net margin than 17% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$218,377

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

15th percentile

-5.4%

Faster asset growth than 15% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-3.1%

Faster revenue growth than 21% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$13,140,324

Down $909,842 (-6.5%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$13,140,324

Down $909,842 (-6.5%) from 2022

Revenue

Up

$10,329,370

Up $815,208 (+8.6%) from 2022

Expenses

Up

$11,084,487

Up $1,991,327 (+22%) from 2022

Net Income

Down

-$755,117

Down $1,176,119 (-279%) from 2022

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2017: $7,586,393Liabilities 2017: $11,759Net Assets 2017: $7,574,6342017Assets 2018: $12,258,731Liabilities 2018: $8,593Net Assets 2018: $12,250,1382018Assets 2019: $13,341,838Liabilities 2019: $6,829Net Assets 2019: $13,335,0092019Assets 2020: $13,603,900Liabilities 2020: $28,552Net Assets 2020: $13,575,3482020Assets 2021: $13,638,374Liabilities 2021: $0Net Assets 2021: $13,638,3742021Assets 2022: $14,050,166Liabilities 2022: $0Net Assets 2022: $14,050,1662022Assets 2024: $13,140,324Liabilities 2024: $0Net Assets 2024: $13,140,3242024

Highlighted filing

2024

Assets$13,140,324
Liabilities$0
Net Assets$13,140,324

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2017: $5,341,746Expenses 2017: $4,230,260Net Income 2017: $1,111,4862017Revenue 2018: $11,947,146Expenses 2018: $7,241,945Net Income 2018: $4,705,2012018Revenue 2019: $8,008,615Expenses 2019: $7,007,565Net Income 2019: $1,001,0502019Revenue 2020: $6,040,781Expenses 2020: $5,836,289Net Income 2020: $204,4922020Revenue 2021: $9,989,300Expenses 2021: $9,917,064Net Income 2021: $72,2362021Revenue 2022: $9,514,162Expenses 2022: $9,093,160Net Income 2022: $421,0022022Revenue 2024: $10,329,370Expenses 2024: $11,084,487Net Income 2024: -$755,1172024

Highlighted filing

2024

Revenue$10,329,370
Expenses$11,084,487
Net Income-$755,117

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$10,329,370
Mission and Program Overview

Mission

To provide benefits for persons involved in the owning, breeding, training, or racing of thoroughbred horses in ohio, except for racetrack owners or managers.

To provide benefits for persons involved in the owning, breeding, training or racing of thoroughbred horses in ohio, exempt for racetrack owners or managers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,920,867$9,438,832▼ $482,035
Cash and Non-Interest-Bearing Accounts$2,737,718$1,255,331▼ $1,482,387
Investments in Publicly Traded Securities$922,567$1,014,693▲ $92,126
Accounts Receivable-$744,078-
Land, Buildings, and Equipment, Net$314,289$305,079▼ $9,210
Total Assets$13,895,441$13,140,324▼ $755,117
Other Assets Total-$382,311-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,895,441$13,140,324▼ $755,117
Total Net Assets Fund Balance$13,895,441$13,140,324▼ $755,117
Total Liabilities and Net Assets / Fund Balance$13,895,441$13,140,324▼ $755,117

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$305,079$54,109$359,188
Other Land Buildings-$48,162$48,162
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David a BaslerExecutive DiPT$158,030$60,347$218,377
David a BaslerExecutive Director-$158,030-$158,030

Board Members and Trustees

NameTitle
Joe PoolePresident
Brian PoeDirector
Christine EstvankoDirector
George SikoraDirector
Jeff JarvisDirector
Kim PuhlDirector
Linda CarreraDirector
Susan AndersonDirector
Tim HammDirector
Mike RoneVP - Thistle
Robert ClineVP-belterra
Doug ShanyfeltVP-mahoning
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,697,859
Investment Income
$619,511
Other Revenue
$12,000
Change in Net Assets
$-755,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,741,047
Salaries, Compensation, and Employee Benefits$290,440
Grants and Similar Amounts Paid$53,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$500,000--$500,000
Current Officers, Directors, Trustees, and Key Employees$158,030--$158,030
Other Salaries and Wages$51,378$44,102-$95,480
Fees for Services Legal$82,881$100-$82,981
Grants to Domestic Orgs$52,000--$52,000
Fees for Services Lobbying$31,500--$31,500
Occupancy$2,270$28,250-$30,520
Office Expenses$24,939$420-$25,359
Payroll Taxes$19,007$4,491-$23,498
Conferences and Meetings$15,276--$15,276
Other Employee Benefits$13,432--$13,432
Fees for Services Other$8,938$374-$9,312
Other Expenses$9,210--$9,210
Fees for Services Accounting-$4,960-$4,960
Insurance$3,775--$3,775
Grants to Domestic Individuals$1,000--$1,000
All Other Expenses$542--$542
Total Functional Expenses$11,001,790$82,697$0$11,084,487
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ohio 4-hColumbus, OH-Provide Scholarships$27,000
Ohio Ffa FoundationColumbus, OH-Provide Scholarships$25,000
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
No
Backup withholding compliance
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

There are two classes of members - owners and trainers. They all have the same voting rights.

Form 990, Page 6, Part VI, Line 7A

Each member, both owners and trainers, may vote for the number of directors to be elected by the membership; provided, however, such member may not cumulate his or her votes for any one or more director.

Form 990, Page 6, Part VI, Line 7B

Decisions subject to approval of members - there shall be at least one (1) general meeting of the members of the corporation per year at each track for the consideration of reports and for such other business as the welfare of the corporation may require.

Form 990, Page 6, Part VI, Line 10B

Policies and procedures governing chapters - the board of directors shall choose a five (5) member chapter committee for each of the tracks at an organizational meeting following biennial elections. Each chapter committee shall consist of at least one member of the board of directors identified as racing at the specific track. The chapter committee at each track will be responsible for local issues consisting of racing surface conditions, backstrecth conditions, condition books, purse structure, social and recreational activities, substance abuse programs, chaplaicy program and field office operations.

Form 990, Page 6, Part VI, Line 11B

Organization's process to review form 990. Form 990 is reviewed and filed by the executive director.

Form 990, Page 6, Part VI, Line 12C

Enforcement of conflicts policy - all candidates are required to disclose any area that may be a conflict of interest before being put on the ballot. Once elected, a member must inform the board if there is any change.

Form 990, Page 6, Part VI, Line 19

Governing documents disclosure explanation - 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
Horsemens Benevolent & Protective
EIN
31-1287564
Phone
6148751269
Address
3860 BROADWAY, GROVE CITY, OH 43123

Signing Officer

Name
David a Basler
Title
Executive Director
Phone
6148751269
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David a Basler
Formed
1979
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
4

Preparer

Firm
Hirth Norris & Garrison Llp
Address
2425 OLD STRINGTOWN ROAD, GROVE CITY, OH 43123-2919
Preparer
Jodi L Garrison
Phone
6148750803
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Provide benefits for persons involved in the owning, breeding, training or racing of thoroughbreds horses in ohio, except for racetrack ownners or managers.

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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/ProgramServiceRevenueGrp/Desc0VLT INCOME
IRS990/ProgramServiceRevenueGrp/Desc1ADMINISTRATIVE FEES
IRS990/ProgramServiceRevenueGrp/Desc2PONY LEADS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09180420
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1497099
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220340
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1497099
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220340
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIPS FOR STUDENTS PURSUING DEGREES IN AGRICULTURE
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt053000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt053000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE BENEFITS FOR PERSONS INVOLVED IN THE OWNING, BREEDING, TRAINING OR RACING OF THOROUGHBREDS HORSES IN OHIO, EXCEPT FOR RACETRACK OWNNERS OR MANAGERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt054000
IRS990/PYInvestmentIncomeAmt0594256
IRS990/PYOtherExpensesAmt010481601
IRS990/PYOtherRevenueAmt012000
IRS990/PYProgramServiceRevenueAmt010053434
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IRS990/PYSalariesCompEmpBnftPaidAmt0278814
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IRS990/PYTotalRevenueAmt010659690
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt09438832
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt054109
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0359188
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt048162
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt048162
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0305079
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IRS990ScheduleI/RecipientTable/CashGrantAmt025000
IRS990ScheduleI/RecipientTable/CashGrantAmt127000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROVIDE SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1PROVIDE SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0OHIO FFA FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1OHIO 4-H
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0717 E 17TH AVE A
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12201 FRED TAYLOR DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLUMBUS
IRS990ScheduleI/RecipientTable/USAddress/CityNm1COLUMBUS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID A BASLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt060347
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE BENEFITS FOR PERSONS INVOLVED IN THE OWNING, BREEDING, TRAINING OR RACING OF THOROUGHBREDS HORSES IN OHIO, EXCEPT FOR RACETRACK OWNNERS OR MANAGERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE TWO CLASSES OF MEMBERS - OWNERS AND TRAINERS. THEY ALL HAVE THE SAME VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER, BOTH OWNERS AND TRAINERS, MAY VOTE FOR THE NUMBER OF DIRECTORS TO BE ELECTED BY THE MEMBERSHIP; PROVIDED, HOWEVER, SUCH MEMBER MAY NOT CUMULATE HIS OR HER VOTES FOR ANY ONE OR MORE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS SUBJECT TO APPROVAL OF MEMBERS - THERE SHALL BE AT LEAST ONE (1) GENERAL MEETING OF THE MEMBERS OF THE CORPORATION PER YEAR AT EACH TRACK FOR THE CONSIDERATION OF REPORTS AND FOR SUCH OTHER BUSINESS AS THE WELFARE OF THE CORPORATION MAY REQUIRE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICIES AND PROCEDURES GOVERNING CHAPTERS - THE BOARD OF DIRECTORS SHALL CHOOSE A FIVE (5) MEMBER CHAPTER COMMITTEE FOR EACH OF THE TRACKS AT AN ORGANIZATIONAL MEETING FOLLOWING BIENNIAL ELECTIONS. EACH CHAPTER COMMITTEE SHALL CONSIST OF AT LEAST ONE MEMBER OF THE BOARD OF DIRECTORS IDENTIFIED AS RACING AT THE SPECIFIC TRACK. THE CHAPTER COMMITTEE AT EACH TRACK WILL BE RESPONSIBLE FOR LOCAL ISSUES CONSISTING OF RACING SURFACE CONDITIONS, BACKSTRECTH CONDITIONS, CONDITION BOOKS, PURSE STRUCTURE, SOCIAL AND RECREATIONAL ACTIVITIES, SUBSTANCE ABUSE PROGRAMS, CHAPLAICY PROGRAM AND FIELD OFFICE OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION'S PROCESS TO REVIEW FORM 990. FORM 990 IS REVIEWED AND FILED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ENFORCEMENT OF CONFLICTS POLICY - ALL CANDIDATES ARE REQUIRED TO DISCLOSE ANY AREA THAT MAY BE A CONFLICT OF INTEREST BEFORE BEING PUT ON THE BALLOT. ONCE ELECTED, A MEMBER MUST INFORM THE BOARD IF THERE IS ANY CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013895441
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IRS990/TotalAssetsGrp/BOYAmt013895441
IRS990/TotalAssetsGrp/EOYAmt013140324
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IRS990/TotalEmployeeCnt04
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt082697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt011001790
IRS990/TotalFunctionalExpensesGrp/TotalAmt011084487
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013140324
IRS990/TotalProgramServiceExpensesAmt011001790
IRS990/TotalProgramServiceRevenueAmt09697859
IRS990/TotalReportableCompFromOrgAmt0158030
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt010329370
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013895441
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013140324
IRS990/TotReportableCompRltdOrgAmt060347
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05012 LUKENS ROAD
IRS990/USAddress/CityNm0GROVE CITY
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043123
IRS990/VotingMembersGoverningBodyCnt012
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID A BASLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06148751269
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HORSEMENS BENEVOLENT & PROTECTIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATIONINC - OHIO DIVISION
ReturnHeader/Filer/BusinessNameControlTxt0HORS
ReturnHeader/Filer/EIN0311287564
ReturnHeader/Filer/PhoneNum06148751269
ReturnHeader/Filer/USAddress/AddressLine1Txt03860 BROADWAY
ReturnHeader/Filer/USAddress/CityNm0GROVE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH

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