Civic Intelligence

United States Trotting Association

EIN 31-4370196 • 501(c)6 • Westerville, OH

View Organization Page

Profile

To improve the breed, establish rules, regulate registration, promote secure, and enforce uniformity in racing and conditions of the standardbred horse. Oversee licensing of officials, drivers and trainers involved in racing.

6130 S Sunbury RoadWesterville, OH 43081

www.ustrotting.com

Siviq Scores

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

Liabilities / Assets

65th percentile

0.35x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.55x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

75th percentile

15%

Higher net margin than 75% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$392,701

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Asset Growth

59th percentile

7.5%

Faster asset growth than 59% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

1.2%

Faster revenue growth than 32% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$18,005,358

Up $1,260,599 (+7.5%) from 2023

Liabilities

Down

$6,306,192

Down $29,747 (-0.5%) from 2023

Net Assets

Up

$11,699,166

Up $1,290,346 (+12%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin75th percentile

Revenue

Up

$11,536,443

Up $135,028 (+1.2%) from 2023

Expenses

Up

$9,788,656

Up $801,262 (+8.9%) from 2023

Net Income

Down

$1,747,787

Down $666,234 (-28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$20M$15M$10M$5.0M$0Assets 2020: $11,242,459Liabilities 2020: $5,011,295Net Assets 2020: $6,231,1642020Assets 2021: $13,007,257Liabilities 2021: $5,085,495Net Assets 2021: $7,921,7622021Assets 2022: $13,699,595Liabilities 2022: $5,401,424Net Assets 2022: $8,298,1712022Assets 2023: $16,744,759Liabilities 2023: $6,335,939Net Assets 2023: $10,408,8202023Assets 2024: $18,005,358Liabilities 2024: $6,306,192Net Assets 2024: $11,699,1662024

Highlighted filing

2024

Assets$18,005,358
Liabilities$6,306,192
Net Assets$11,699,166
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$15M$10M$5.0M$0Revenue 2020: $8,190,066Expenses 2020: $7,257,689Net Income 2020: $932,3772020Revenue 2021: $9,527,709Expenses 2021: $7,827,650Net Income 2021: $1,700,0592021Revenue 2022: $10,335,096Expenses 2022: $8,821,045Net Income 2022: $1,514,0512022Revenue 2023: $11,401,415Expenses 2023: $8,987,394Net Income 2023: $2,414,0212023Revenue 2024: $11,536,443Expenses 2024: $9,788,656Net Income 2024: $1,747,7872024

Highlighted filing

2024

Revenue$11,536,443
Expenses$9,788,656
Net Income$1,747,787
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
$18,005,358
Liabilities
$6,306,192
Net assets
$11,699,166
Revenue
$11,536,443
Expenses
$9,788,656
Net income
$1,747,787
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$6.31$11.7$11.5$9.79$1.75
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$6.34$10.4$11.4$8.99$2.41
2022Detailed filing. Detailed filing data is available for this year.$13.7$5.40$8.30$10.3$8.82$1.51
2021Detailed filing. Detailed filing data is available for this year.$13.0$5.09$7.92$9.53$7.83$1.70
2020Detailed filing. Detailed filing data is available for this year.$11.2$5.01$6.23$8.19$7.26$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$14,790,188
Mission and Program Overview

Mission

To improve the breed, establish rules, regulate registration, promote secure, and enforce uniformity in racing and conditions of the standardbred horse. Oversee licensing of officials, drivers and trainers involved in racing.

To improve the breed, establish rules, regulate registration, promote, secure, and enforce uniformity in racing and conditions of the standardbred horse, oversee licensing of officials, drivers and trainers involved in racing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$10,528,149$13,761,454▲ $3,233,305
Land, Buildings, and Equipment, Net$1,653,155$1,622,572▼ $30,583
Savings and Temporary Cash Investments$3,118,701$1,502,203▼ $1,616,498
Accounts Receivable$639,027$501,838▼ $137,189
Prepaid Expenses and Deferred Charges$154,540$116,209▼ $38,331
Inventories for Sale or Use$32,077$31,944▼ $133
Total Assets$16,744,759$18,005,358▲ $1,260,599
Other Assets Total$619,110$469,138▼ $149,972
Liabilities
Deferred Revenue$4,747,774$4,846,849▲ $99,075
Accounts Payable and Accrued Expenses$984,137$971,497▼ $12,640
Other Liabilities$604,028$487,846▼ $116,182
Total Liabilities$6,335,939$6,306,192▼ $29,747
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,408,820$11,699,166▲ $1,290,346
Total Net Assets Fund Balance$10,408,820$11,699,166▲ $1,290,346
Total Liabilities and Net Assets / Fund Balance$16,744,759$18,005,358▲ $1,260,599

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$447,424$2,233,589$2,681,013
Buildings$777,706$702,928$1,480,634
Other Land Buildings$147,442$887,992$1,035,434
Land$250,000-$250,000
Other Securities$13,761,454--
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
M J TannerExec VP & CEOFT$297,418$95,283$392,701
Tc LaneCOOFT$210,141$67,322$277,463
D E FisherCFOFT$193,574$62,015$255,589
S Antion-mohrIt DirectorFT$191,928$61,488$253,416
Cindy ShadeHr DirectorFT$120,075$38,469$158,544
Michele KopiecSecretaryFT$83,592$26,780$110,372

Board Members and Trustees

NameTitle
Joseph a FaraldoChairman
Don G MareanCommittee Chair
Donald W HoovlerCommittee Chair
E Dan BittleCommittee Chair
Gabe J WandCommittee Chair
Ivan L AxelrodCommittee Chair
Jeff GregoryCommittee Chair
Joseph PennacchioCommittee Chair
Marilyn Breuer-berteraCommittee Chair
Sam LillyCommittee Chair
Samuel a BeegleCommittee Chair
Shawn WilesCommittee Chair
R C WilliamsPresident
Mark LoeweVice Chairman
Ashley TetrickDirector
Barry BrownDirector
Ben R KenneyDirector
Cara CollinsDirector
Casey LeonardDirector
Cathy DessertDirector
Christopher AntonacciDirector
Christopher McerleanDirector
Corey CallahanDirector
Dave BianconiDirector
Dein SpriggsDirector
Dr Andy RobertsDirector
Dr John C MossbargerDirector
Dr Scott WoogenDirector
Dr Timothy C PowersDirector
Edison HatterDirector
George G DucharmeDirector
James J ReynoldsDirector
Jason BluhmDirector
Jason RothDirector
Jason SettlemoirDirector
Joe FrasureDirector
John MatarazzoDirector
Jordan D StrattonDirector
Kathy WebbDirector
Kim L CrawfordDirector
Lenny CalderoneDirector
Mark FordDirector
Matt SparacinoDirector
Michael P KimelmanDirector
Mike TorcelloDirector
Patrick M Mike SweeneyDirector
R Kevin GreenfieldDirector
Ray SchnittkerDirector
Richard D GillockDirector
Richard J KaneDirector
Royal RolandDirector
STEPHEN K O'TOOLEDirector
Salvadore DimarioDirector
Sam HedingtonDirector
Scott J PeineDirector
Scott WarrenDirector
Stacy ChiodoDirector
Stephen E OldfordDirector
Steve BatesonDirector
Steven J MccoyDirector
Bob MiecunaDirector - Part Year
Bruce AlexanderDirector - Part Year
David SiegelDirector - Part Year
Jacquie IngrassiaDirector - Part Year
Jay D CrossDirector - Part Year
James MillerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bureau Veritas Canada INCDna Readings6740 CAMPOBELLO ROAD, Mississauga, ONTARIO, Ca$226,496
Revenue and Support

Revenue Composition

Contributions and Grants
$2,491,491
Program Service Revenue
$7,730,816
Investment Income
$1,121,496
Other Revenue
$192,640
Change in Net Assets
$1,747,787

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,536,443
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$11,536,443
Total Revenue per Form 990
$11,536,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,620,948
Other Expenses$3,829,198
Grants and Similar Amounts Paid$338,510
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$4,257,107
Fees for Services Other---$1,195,459
Other Employee Benefits---$630,399
Office Expenses---$598,821
Pension Plan Contributions---$430,300
Advertising---$419,308
Grants to Domestic Orgs---$338,510
Payroll Taxes---$303,142
Occupancy---$295,417
Depreciation Depletion---$273,642
Conferences and Meetings---$179,614
Insurance---$157,916
Travel---$149,303
Fees for Services Lobbying---$102,000
Fees for Services Accounting---$76,323
Fees for Services Legal---$25,846
Other Expenses---$13,494
All Other Expenses---$9,615
Total Functional Expenses$0$0$0$9,788,656

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,788,656
Total Expenses per Audited Statements$9,788,656
Total Expenses per Form 990$9,788,656
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Standardbred Racing Investigative FundHanover, PA501(c)3Integrity of the Sport$172,000
American Horse CouncilWashington, DC501(c)3Uniformity of the Rules$92,720
Harness Racing Hall of FameGoshen, NY501(c)3Promotion of the Sport$57,940
Harness Horse Youth FoundationAnderson, IN501(c)3Promotion of the Sport$10,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$102,000
Total Nondeductible Lobbying and Political Cost$102,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$487,846
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 2

“All directors are made up of individuals within various segments; owners, drivers, racetrack reps, and thus have business relationships within the industry. There are transactions between directors, which are in the normal course of business, but the transactions do not involve united states trotting association.”

Form 990, Part VI, Section A, Line 6

“The organization has 16,972 members.”

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

“Members elect the board of directors.”

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

“Rule and by-law changes are made by the board of directors.”

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

“The 990 is prepared by the outside accounting firm and reviewed by the executive vp, ceo, & cfo.”

Form 990, Part VI, Section B, Line 12C

“Copies of the conflict of interest policy are sent to the directors with an enclosed acknowledgement form to be returned to the organization. If a conflict does arise, the directors are required to self-disclose the conflict and are excused from voting on matters involving the conflict of interest.”

Form 990, Part VI, Section B, Line 15

“Ceo and coo's compensation is determined by the president. Other officers and key employees are determined by the ceo. The last compensation review process took place in december 2023.”

Form 990, Part VI, Section C, Line 19

“Copies of the 990 & 990t are made upon request. Governing documents are mailed to directors and posted in the rule book on the website and sent out upon request. Conflict of interest policy is mailed to directors. Financial statements are mailed to directors and annual audit is published in magazine.”

Filing and Contact Details

Filer

Filer Name
United States Trotting Association
EIN
31-4370196
Phone
6142242291
Address
6130 S SUNBURY ROAD, WESTERVILLE, OH 43081

Signing Officer

Name
Dennis Fisher
Title
CFO
Phone
6142242291
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Fisher
Formed
1939
Legal Domicile
Oh
Voting Board Members
61
Independent Board Members
61
Employees
63
Volunteers
66

Preparer

Firm
Plante & Moran Pllc
Address
250 S HIGH ST SUITE 100, COLUMBUS, OH 43215
Preparer
Amy Ciminello
Phone
6148493000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“It services 127,531. Microchipping services 671,029. Dna services 226,496. Other outside services 168,911. Judging services 1,492.”

Raw XML AppendixShowing 400 of 1,069 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/PersonNm0R C WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK LOEWE
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH A FARALDO
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm4DONALD W HOOVLER
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVE BIANCONI
IRS990/Form990PartVIISectionAGrp/PersonNm6JASON BLUHM
IRS990/Form990PartVIISectionAGrp/PersonNm7R KEVIN GREENFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm8STEVEN J MCCOY
IRS990/Form990PartVIISectionAGrp/PersonNm9DR JOHN C MOSSBARGER
IRS990/Form990PartVIISectionAGrp/PersonNm10STEVE BATESON
IRS990/Form990PartVIISectionAGrp/PersonNm11JASON ROTH
IRS990/Form990PartVIISectionAGrp/PersonNm12MARILYN BREUER-BERTERA
IRS990/Form990PartVIISectionAGrp/PersonNm13SAM HEDINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm14STEPHEN E OLDFORD
IRS990/Form990PartVIISectionAGrp/PersonNm15SCOTT J PEINE
IRS990/Form990PartVIISectionAGrp/PersonNm16PATRICK M MIKE SWEENEY
IRS990/Form990PartVIISectionAGrp/PersonNm17IVAN L AXELROD
IRS990/Form990PartVIISectionAGrp/PersonNm18BEN R KENNEY
IRS990/Form990PartVIISectionAGrp/PersonNm19EDISON HATTER
IRS990/Form990PartVIISectionAGrp/PersonNm20GABE J WAND
IRS990/Form990PartVIISectionAGrp/PersonNm21CATHY DESSERT
IRS990/Form990PartVIISectionAGrp/PersonNm22ROYAL ROLAND
IRS990/Form990PartVIISectionAGrp/PersonNm23SAM LILLY
IRS990/Form990PartVIISectionAGrp/PersonNm24CASEY LEONARD
IRS990/Form990PartVIISectionAGrp/PersonNm25JAMES J REYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm26JOSEPH PENNACCHIO
IRS990/Form990PartVIISectionAGrp/PersonNm27CHRISTOPHER ANTONACCI
IRS990/Form990PartVIISectionAGrp/PersonNm28DEIN SPRIGGS
IRS990/Form990PartVIISectionAGrp/PersonNm29DR ANDY ROBERTS

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