Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Michigan Harness Horsemans Assn
EIN 38-6116553 • 501(c)6 • Okemos, MI
Profile
To protect the financial interests of owners, trainers, drivers, breeders and caretakers of standard bred horses in michigan; to supply horses to michigan pari-mutuel racetracks, monitor and improve physical conditions and controls for individuals and horses participating at licensed race meetings and to assist race meeting licensees in conducting their racing programs; to encourage and promote the racing, training and breeding of standard bred horses and to administer futurities and stake events in michigan; to provide financial assistance to sick, injured and distressed members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.87x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
30th percentile
Higher top officer pay than 30% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Up$2,760,303
Up $1,306,431 (+90%) from 2023
Liabilities
Up$2,394,211
Up $1,273,636 (+114%) from 2023
Net Assets
Up$366,092
Up $32,795 (+9.8%) from 2023
Revenue
Down$355,970
Down $104,567 (-23%) from 2023
Expenses
Down$323,175
Down $84,754 (-21%) from 2023
Net Income
Down$32,795
Down $19,813 (-38%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,760,303
- Liabilities
- $2,394,211
- Net assets
- $366,092
- Revenue
- $355,970
- Expenses
- $323,175
- Net income
- $32,795
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2023 to Sep 30, 2024
- Signed
- Aug 14, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $355,970
Mission and Program Overview
Mission
To protect the financial interests of owners, trainers, drivers, breeders and caretakers of standard bred horses in michigan; to supply horses to michigan pari-mutuel racetracks, monitor and improve physical conditions and controls for individuals and horses participating at licensed race meetings and to assist race meeting licensees in conducting their racing programs; to encourage and promote the racing, training and breeding of standard bred horses and to administer futurities and stake events in michigan; to provide financial assistance to sick, injured and distressed members.
To promote and improve michigan harness horsemen's interests in the state of michigan.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,422,583 | $2,676,510 | ▲ $1,253,927 |
| Accounts Receivable | $29,290 | $83,183 | ▲ $53,893 |
| Prepaid Expenses and Deferred Charges | $1,899 | $510 | ▼ $1,389 |
| Cash and Non-Interest-Bearing Accounts | $100 | $100 | → $0 |
| Total Assets | $1,453,872 | $2,760,303 | ▲ $1,306,431 |
| Liabilities | |||
| Other Liabilities | $1,064,431 | $2,378,429 | ▲ $1,313,998 |
| Accounts Payable and Accrued Expenses | $51,620 | $11,007 | ▼ $40,613 |
| Deferred Revenue | $4,524 | $4,775 | ▲ $251 |
| Total Liabilities | $1,120,575 | $2,394,211 | ▲ $1,273,636 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $333,297 | $366,092 | ▲ $32,795 |
| Total Net Assets Fund Balance | $333,297 | $366,092 | ▲ $32,795 |
| Total Liabilities and Net Assets / Fund Balance | $1,453,872 | $2,760,303 | ▲ $1,306,431 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Brett Boyd | President |
| Kim Pluta | Vice President |
| Aaron Colley | Director |
| Chuck Taylor | Director |
| Don Marotta | Director |
| Scott Altizer | Director |
| Teresa Marotta | Director |
| Tom Barrett | Director |
| Claudia Cary-davidson | Secretary |
| Crystal Terrell | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,150
- Program Service Revenue
- $327,471
- Investment Income
- $12,999
- Other Revenue
- $13,350
- All Other Contributions
- $2,150
- Change in Net Assets
- $32,795
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $322,375 |
| Grants and Similar Amounts Paid | $800 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | - | - | $68,850 |
| Fees for Services Other | - | - | - | $37,380 |
| Conferences and Meetings | - | - | - | $23,011 |
| Fees for Services Accounting | - | - | - | $15,859 |
| Other Expenses | - | - | - | $12,578 |
| Office Expenses | - | - | - | $12,348 |
| Fees for Services Lobbying | - | - | - | $11,320 |
| Insurance | - | - | - | $11,016 |
| Fees for Services Legal | - | - | - | $5,277 |
| Travel | - | - | - | $4,336 |
| Information Technology | - | - | - | $2,477 |
| Grants to Domestic Orgs | - | - | - | $800 |
| Total Functional Expenses | $0 | $0 | $0 | $323,175 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Adw Commission Payable | $2,311,967 |
| Due to Other Funds | $54,348 |
| Mhha Scholarship Fund | $12,114 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- 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, Part VI, Section A, Line 2
“Don marotta, board director, and teresa marotta, board director, have a family relationship.”
Form 990, Part VI, Section A, Line 6
“The organization has the following classes of memerships: active memberships, life memberships, associate memberships, & honorary memberships.”
Form 990, Part VI, Section A, Line 7A
“Only active and life members shall have the right to vote and those entitled to vote in the annual election of directors shall be determined by the association's active and life membership rolls as of september 30. Those entitled to vote in ballot elections, other than for director, shall be determined by the association's active and life membership rolls as of the most recent prior to december 31, march 31, june 30 or september 30 which is at least 90 days prior to the date of voting.”
Form 990, Part VI, Section A, Line 7B
“Only active and life members shall have the right to vote and those entitled to vote in the annual election of directors shall be determined by the association's active and life membership rolls as of september 30. Those entitled to vote in ballot elections, other than for director, shall be determined by the association's active and life membership rolls as of the most recent prior to december 31, march 31, june 30 or september 30 which is at least 90 days prior to the date of voting.”
Form 990, Part VI, Section B, Line 11B
“The 990 is received by the organization's treasurer who reviews the return for accuracy. Upon the treasurer's approval, the 990 is made available to the board of directors in electronic format. After any concerns presented by the board are addressed, the president signs and files the return.”
Form 990, Part VI, Section B, Line 12C
“The conflict of interest policy is monitored by the board of directors. All necessary documentation and enforcement is handled by the attorney.”
Form 990, Part VI, Section B, Line 15A
“The executive committee compares the general manager's salary to the same position in similar organizations, considers the current financial situation, and evaluates the experience level of the general manager. A recommendation is presented to the board of directors and is voted upon. A record of the meeting and decision by the board of directors is retained by the organization.”
Form 990, Part VI, Section C, Line 19
“All information is provided upon request.”
Filing and Contact Details
Filer
- Filer Name
- MICHIGAN HARNESS HORSEMEN'S ASSOCIATION
- EIN
- 38-6116553
- Phone
- 5173492920
- Address
- 2501 JOLLY ROAD 110, OKEMOS, MI 48864
Signing Officer
- Name
- Brett Boyd
- Title
- President
- Phone
- 5173492920
- Signed
- 2025-08-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Brett Boyd
- Formed
- 1947
- Legal Domicile
- Mi
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 10
Preparer
- Firm
- Maner Costerisan Pc
- Address
- 2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
- Preparer
- Amber Rathbun CPA
- Phone
- 5173237500
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Contract labor 700. Other consulting fees 36,680.”
Raw XML Appendix368 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 51620 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11007 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 29290 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 83183 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE AND IMPROVE MICHIGAN HARNESS HORSEMEN'S INTERESTS IN THE STATE OF MICHIGAN. |
| IRS990/AllOtherContributionsAmt | 0 | 2150 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | NGAGE MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5173255308 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2501 JOLLY ROAD 110 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OKEMOS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48864 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 100 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 100 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 23011 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2150 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 800 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12999 |
| IRS990/CYOtherExpensesAmt | 0 | 322375 |
| IRS990/CYOtherRevenueAmt | 0 | 13350 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 327471 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 32795 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 323175 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 355970 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 4524 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 4775 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | COLT STAKE RACES: TO PROMOTE HARNESS RACING AT COUNTY FAIRS NOMINATING & SUSTAINING PAYMENTS ARE COLLECTED & PAID TO OWNERS, BREEDERS & TRAINERS OF WIN, PLACE & SHOW HORSES. THERE WERE 287 RACES DURING THE CURRENT FISCAL YEAR. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15859 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5277 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 11320 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 68850 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 37380 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | CHUCK TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SCOTT ALTIZER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TERESA MAROTTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DON MAROTTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AARON COLLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TOM BARRETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CLAUDIA CARY-DAVIDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CRYSTAL TERRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KIM PLUTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BRETT BOYD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| 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/ReportableCompFromRltdOrgAmt | 0 | 0 |
| 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/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1947 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 800 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 355970 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2477 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11016 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 12999 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12999 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROTECT THE FINANCIAL INTERESTS OF OWNERS, TRAINERS, DRIVERS, BREEDERS AND CARETAKERS OF STANDARD BRED HORSES IN MICHIGAN; TO SUPPLY HORSES TO MICHIGAN PARI-MUTUEL RACETRACKS, MONITOR AND IMPROVE PHYSICAL CONDITIONS AND CONTROLS FOR INDIVIDUALS AND HORSES PARTICIPATING AT LICENSED RACE MEETINGS AND TO ASSIST RACE MEETING LICENSEES IN CONDUCTING THEIR RACING PROGRAMS; TO ENCOURAGE AND PROMOTE THE RACING, TRAINING AND BREEDING OF STANDARD BRED HORSES AND TO ADMINISTER FUTURITIES AND STAKE EVENTS IN MICHIGAN; TO PROVIDE FINANCIAL ASSISTANCE TO SICK, INJURED AND DISTRESSED MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 333297 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 366092 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 580 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 333297 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 366092 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12348 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SIRE STAKES EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 117923 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12578 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1064431 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2378429 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ADVERTISING |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 13350 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 13350 |
| IRS990/OtherRevenueTotalAmt | 0 | 13350 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1899 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 510 |
| IRS990/PrincipalOfficerNm | 0 | BRETT BOYD |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHO COMMISSIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | COLT STAKE ADMIN |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LIVE STREAMING |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | TRACK MAINTENANCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | ANNUAL MEETING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 135018 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 80575 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 23500 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 22400 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 19290 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 135018 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 80575 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 23500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 22400 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 19290 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FUTURITY RACES: NOMINATING AND SUSTAINING PAYMENTS ARE COLLECTED FOR FUTURE RACES. PURSES ARE PAID TO THE OWNERS, BREEDERS & TRAINERS OF WIN, PLACE & SHOW HORSES. THERE WERE 49 RACES DURING THE CURRENT FISCAL YEAR. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 4900 |
| IRS990/PYInvestmentIncomeAmt | 0 | 9225 |
| IRS990/PYOtherExpensesAmt | 0 | 403029 |
| IRS990/PYOtherRevenueAmt | 0 | 10813 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 440499 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 52608 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 407929 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 460537 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 32795 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1422583 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2676510 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 12114 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 54348 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2311967 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | MHHA SCHOLARSHIP FUND |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO OTHER FUNDS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | ADW COMMISSION PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2378429 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DON MAROTTA, BOARD DIRECTOR, AND TERESA MAROTTA, BOARD DIRECTOR, HAVE A FAMILY RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS THE FOLLOWING CLASSES OF MEMERSHIPS: ACTIVE MEMBERSHIPS, LIFE MEMBERSHIPS, ASSOCIATE MEMBERSHIPS, & HONORARY MEMBERSHIPS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ONLY ACTIVE AND LIFE MEMBERS SHALL HAVE THE RIGHT TO VOTE AND THOSE ENTITLED TO VOTE IN THE ANNUAL ELECTION OF DIRECTORS SHALL BE DETERMINED BY THE ASSOCIATION'S ACTIVE AND LIFE MEMBERSHIP ROLLS AS OF SEPTEMBER 30. THOSE ENTITLED TO VOTE IN BALLOT ELECTIONS, OTHER THAN FOR DIRECTOR, SHALL BE DETERMINED BY THE ASSOCIATION'S ACTIVE AND LIFE MEMBERSHIP ROLLS AS OF THE MOST RECENT PRIOR TO DECEMBER 31, MARCH 31, JUNE 30 OR SEPTEMBER 30 WHICH IS AT LEAST 90 DAYS PRIOR TO THE DATE OF VOTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ONLY ACTIVE AND LIFE MEMBERS SHALL HAVE THE RIGHT TO VOTE AND THOSE ENTITLED TO VOTE IN THE ANNUAL ELECTION OF DIRECTORS SHALL BE DETERMINED BY THE ASSOCIATION'S ACTIVE AND LIFE MEMBERSHIP ROLLS AS OF SEPTEMBER 30. THOSE ENTITLED TO VOTE IN BALLOT ELECTIONS, OTHER THAN FOR DIRECTOR, SHALL BE DETERMINED BY THE ASSOCIATION'S ACTIVE AND LIFE MEMBERSHIP ROLLS AS OF THE MOST RECENT PRIOR TO DECEMBER 31, MARCH 31, JUNE 30 OR SEPTEMBER 30 WHICH IS AT LEAST 90 DAYS PRIOR TO THE DATE OF VOTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE 990 IS RECEIVED BY THE ORGANIZATION'S TREASURER WHO REVIEWS THE RETURN FOR ACCURACY. UPON THE TREASURER'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS IN ELECTRONIC FORMAT. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE PRESIDENT SIGNS AND FILES THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS. ALL NECESSARY DOCUMENTATION AND ENFORCEMENT IS HANDLED BY THE ATTORNEY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE EXECUTIVE COMMITTEE COMPARES THE GENERAL MANAGER'S SALARY TO THE SAME POSITION IN SIMILAR ORGANIZATIONS, CONSIDERS THE CURRENT FINANCIAL SITUATION, AND EVALUATES THE EXPERIENCE LEVEL OF THE GENERAL MANAGER. A RECOMMENDATION IS PRESENTED TO THE BOARD OF DIRECTORS AND IS VOTED UPON. A RECORD OF THE MEETING AND DECISION BY THE BOARD OF DIRECTORS IS RETAINED BY THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL INFORMATION IS PROVIDED UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | CONTRACT LABOR 700. OTHER CONSULTING FEES 36,680. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1453872 |
| IRS990/TotalAssetsEOYAmt | 0 | 2760303 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1453872 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2760303 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2150 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 323175 |
| IRS990/TotalGrossUBIAmt | 0 | 13350 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1120575 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2394211 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1120575 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2394211 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 333297 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 366092 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 46688 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 46688 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 327471 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 12999 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 327471 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 355970 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 13350 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1453872 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2760303 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 4336 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2501 JOLLY ROAD 110 |
| IRS990/USAddress/CityNm | 0 | OKEMOS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48864 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 10 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MHHA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRETT BOYD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5173492920 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MICHIGAN HARNESS HORSEMEN'S ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MICH |
| ReturnHeader/Filer/EIN | 0 | 386116553 |
| ReturnHeader/Filer/PhoneNum | 0 | 5173492920 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2501 JOLLY ROAD 110 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | OKEMOS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48864 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382157642 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MANER COSTERISAN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2425 E GRAND RIVER SUITE 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LANSING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 489123291 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5173237500 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMBER RATHBUN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-08-14T10:36:28-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.