Liabilities / Assets
16th percentile
Tied with the lowest-debt nonprofits in its peer group.
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…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
16th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 2.1% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $305,079 | $54,109 | $359,188 |
| Other Land Buildings | - | $48,162 | $48,162 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David a Basler | Executive Di | PT | $158,030 | $60,347 | $218,377 |
| David a Basler | Executive Director | - | $158,030 | - | $158,030 |
| Name | Title |
|---|---|
| Joe Poole | President |
| Brian Poe | Director |
| Christine Estvanko | Director |
| George Sikora | Director |
| Jeff Jarvis | Director |
| Kim Puhl | Director |
| Linda Carrera | Director |
| Susan Anderson | Director |
| Tim Hamm | Director |
| Mike Rone | VP - Thistle |
| Robert Cline | VP-belterra |
| Doug Shanyfelt | VP-mahoning |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Ohio 4-h | Columbus, OH | - | Provide Scholarships | $27,000 |
| Ohio Ffa Foundation | Columbus, OH | - | Provide Scholarships | $25,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“There are two classes of members - owners and trainers. They all have the same voting rights.”
“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.”
“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.”
“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.”
“Organization's process to review form 990. Form 990 is reviewed and filed by the executive director.”
“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.”
“Governing documents disclosure explanation - the organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
“Provide benefits for persons involved in the owning, breeding, training or racing of thoroughbreds horses in ohio, except for racetrack ownners or managers.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 744078 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE BENEFITS FOR PERSONS INVOLVED IN THE OWNING, BREEDING, TRAINING OR RACING OF THOROUGHBRED HORSES IN OHIO, EXEMPT FOR RACETRACK OWNERS OR MANAGERS. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 542 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 542 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DAVID A BASLER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6148751269 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5012 LUKENS ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GROVE CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43123 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2737718 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1255331 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 158030 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 158030 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 15276 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 15276 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 53000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 619511 |
| IRS990/CYOtherExpensesAmt | 0 | 10741047 |
| IRS990/CYOtherRevenueAmt | 0 | 12000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9697859 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -755117 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 290440 |
| IRS990/CYTotalExpensesAmt | 0 | 11084487 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 10329370 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | PROVIDE BENEFITS FOR PERSONS INVOLVED IN THE OWNING, BREEDING, TRAINING OR RACING OF THOROUGHBRED HORSES IN OHIO, EXCEPT FOR RACETRACK OWNERS OR MANAGERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 10948790 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4960 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4960 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 100 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 82881 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 82981 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 31500 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 31500 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 374 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 8938 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 9312 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| 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/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID A BASLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SUSAN ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT CLINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEFF JARVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LINDA CARRERA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOE POOLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MIKE RONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRIAN POE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KIM PUHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | GEORGE SIKORA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DOUG SHANYFELT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | TIM HAMM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | CHRISTINE ESTVANKO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 158030 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 60347 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VP-BELTERRA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VP - THISTLE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VP-MAHONING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1979 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 1000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 1000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 52000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 52000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 10329370 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3775 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3775 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 585980 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33531 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 619511 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 922567 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1014693 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 102271 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 314289 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 305079 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 407350 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE BENEFITS FOR PERSONS INVOLVED IN THE OWNING, BREEDING, TRAINING OR RACING OF THOROUGHBRED HORSES IN OHIO, EXEMPT FOR RACETRACK OWNERS OR MANAGERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 13895441 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 13140324 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 13895441 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 13140324 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 28250 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2270 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 30520 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 420 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 24939 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 25359 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 382311 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 13432 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 13432 |
| IRS990/OtherExpensesGrp/Desc | 0 | VLT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | INDUSTRY INITIATIVES |
| IRS990/OtherExpensesGrp/Desc | 2 | FIELD OPERATIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | DEPRECIATION EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 9388561 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 624007 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 15044 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9210 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9388561 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 624007 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15044 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9210 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | RENT |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 12000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 12000 |
| IRS990/OtherRevenueTotalAmt | 0 | 12000 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 44102 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 51378 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 95480 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 500000 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 500000 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4491 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19007 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23498 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DAVID A BASLER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713200 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | VLT INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ADMINISTRATIVE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PONY LEADS |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 497099 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 20340 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9180420 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 497099 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 20340 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SCHOLARSHIPS FOR STUDENTS PURSUING DEGREES IN AGRICULTURE |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 53000 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 53000 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROVIDE BENEFITS FOR PERSONS INVOLVED IN THE OWNING, BREEDING, TRAINING OR RACING OF THOROUGHBREDS HORSES IN OHIO, EXCEPT FOR RACETRACK OWNNERS OR MANAGERS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 54000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 594256 |
| IRS990/PYOtherExpensesAmt | 0 | 10481601 |
| IRS990/PYOtherRevenueAmt | 0 | 12000 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10053434 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -154725 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 278814 |
| IRS990/PYTotalExpensesAmt | 0 | 10814415 |
| IRS990/PYTotalRevenueAmt | 0 | 10659690 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -755117 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 9920867 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 9438832 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 305079 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 54109 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 359188 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 48162 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 48162 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 305079 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 25000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 27000 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | PROVIDE SCHOLARSHIPS |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | PROVIDE SCHOLARSHIPS |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | OHIO FFA FOUNDATION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | OHIO 4-H |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 717 E 17TH AVE A |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 2201 FRED TAYLOR DRIVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | COLUMBUS |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | COLUMBUS |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | OH |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 43211 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 43210 |
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| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 158030 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 60347 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DAVID A BASLER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 158030 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 60347 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROVIDE BENEFITS FOR PERSONS INVOLVED IN THE OWNING, BREEDING, TRAINING OR RACING OF THOROUGHBREDS HORSES IN OHIO, EXCEPT FOR RACETRACK OWNNERS OR MANAGERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE ARE TWO CLASSES OF MEMBERS - OWNERS AND TRAINERS. THEY ALL HAVE THE SAME VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ORGANIZATION'S PROCESS TO REVIEW FORM 990. FORM 990 IS REVIEWED AND FILED BY THE EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 10B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 13895441 |
| IRS990/TotalAssetsEOYAmt | 0 | 13140324 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 13895441 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 13140324 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 82697 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 11001790 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 11084487 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 13895441 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 13140324 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 11001790 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 9697859 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 158030 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 597980 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9731390 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 10329370 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 13895441 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 13140324 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 60347 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 5012 LUKENS ROAD |
| IRS990/USAddress/CityNm | 0 | GROVE CITY |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 43123 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID A BASLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6148751269 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HORSEMENS BENEVOLENT & PROTECTIVE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATIONINC - OHIO DIVISION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HORS |
| ReturnHeader/Filer/EIN | 0 | 311287564 |
| ReturnHeader/Filer/PhoneNum | 0 | 6148751269 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3860 BROADWAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GROVE CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
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