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← HORSERACING INTEGRITY AND SAFETY AUTHORITY INC

Form 990 for tax year 2024

Filed by HORSERACING INTEGRITY AND SAFETY AUTHORITY INC.

Totals

Total revenue
$50,588,741
Total expenses
$52,031,791
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$49,726,124
Investment income
$25,264
Other revenue
$837,353
Total assets, end of year
$15,760,169
Total liabilities, end of year
$15,867,143
Net assets or fund balances, end of year
-$106,974
Program services expenses (Part IX)
$46,639,627
Management and general expenses
$5,392,164
Fundraising expenses
$0
Program service expenses (Part III)
$46,639,627

Program services were 89.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: ASSESSMENT FEES

    total $47,516,974 · related or exempt $47,516,974

  • 2b · Program service revenue: FINES INCOME

    total $1,835,983 · related or exempt $1,835,983

  • 2c · Program service revenue: LAB TEST INCOME

    total $317,860 · related or exempt $317,860

  • 2d · Program service revenue: CONFERENCE REVENUE

    total $55,307 · related or exempt $55,307

  • 3 · Investment income

    total $25,264 · excluded $25,264

  • 11a · Other revenue: REIMBURSED TRACK EXPENSES

    total $837,353 · related or exempt $837,353

  • 11e · Other revenue, total

    $837,353

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $974,215 · program services $432,774 · management and general $541,441

  • 7 · Other salaries and wages

    total $3,205,047 · program services $1,713,552 · management and general $1,491,495

  • 8 · Pension plan contributions

    total $70,809 · program services $42,972 · management and general $27,837

  • 9 · Other employee benefits

    total $218,557 · program services $101,361 · management and general $117,196

  • 10 · Payroll taxes

    total $267,132 · program services $161,219 · management and general $105,913

  • 11b · Fees: legal

    total $2,818,057 · program services $1,299,327 · management and general $1,518,730

  • 11c · Fees: accounting

    total $91,945 · management and general $91,945

  • 11g · Fees: other

    total $31,531,815 · program services $31,195,411 · management and general $336,404

  • 12 · Advertising and promotion

    total $416,986 · management and general $416,986

  • 13 · Office expenses

    total $2,750 · management and general $2,750

  • 14 · Information technology

    total $2,234,886 · program services $2,234,886

  • 16 · Occupancy

    total $22,846 · management and general $22,846

  • 17 · Travel

    total $432,583 · program services $136,174 · management and general $296,409

  • 19 · Conferences, conventions and meetings

    total $168,265 · program services $22,194 · management and general $146,071

  • 20 · Interest

    total $118,223 · management and general $118,223

  • 23 · Insurance

    total $30,241 · management and general $30,241

  • 24a · Other expenses: LAB TESTING

    total $8,253,634 · program services $8,253,634

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $1,000,000 · program services $1,000,000

  • 24c · Other expenses: SUPPLIES

    total $45,730 · program services $24,044 · management and general $21,686

  • 24d · Other expenses: MEMBERSHIPS & SUBSCRIPT

    total $44,142 · program services $4,263 · management and general $39,879

  • 24e · All other expenses

    total $83,928 · program services $17,816 · management and general $66,112

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $953,645 · end of year $1,625,591

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $10

  • 4 · Accounts receivable

    beginning of year $12,241,465 · end of year $13,884,148

  • 9 · Prepaid expenses and deferred charges

    beginning of year $253,031 · end of year $244,684

  • 15 · Other assets

    beginning of year $1,000 · end of year $5,736

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,797,347 · end of year $11,505,890

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $2,971,599

  • 24 · Unsecured notes and loans payable

    beginning of year $5,315,718 · end of year $1,389,654

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,336,076 · end of year -$106,974

Mission and programs · 2024

Mission

SUBJECT TO FEDERAL TRADE COMMISSION OVERSIGHT, THE HORSERACING INTEGRITY AND SAFETY AUTHORITY IS CHARGED WITH RECOMMENDING AND IMPLEMENTING UNIFORM SAFETY AND INTEGRITY RULES IN THOROUGHBRED RACING. CONTINUED ON SCHEDULE O. HISA IS IMPLEMENTING, FOR THE FIRST TIME, A NATIONAL, UNIFORM SET OF RULES APPLICABLE TO EVERY THOROUGHBRED RACING PARTICIPANT AND RACETRACK FACILITY. HISA IS COMPRISED OF TWO PROGRAMS: THE RACETRACK SAFETY PROGRAM, WHICH WENT INTO EFFECT ON JULY 1, 2022, AND THE ANTI-DOPING AND MEDICATION CONTROL (ADMC) PROGRAM, WHICH WENT INTO EFFECT ON MAY 22, 2023. THE RACETRACK SAFETY PROGRAM INCLUDES OPERATIONAL SAFETY RULES AND NATIONAL RACETRACK ACCREDITATION STANDARDS THAT SEEK TO ENHANCE EQUINE WELFARE AND MINIMIZE EQUINE AND JOCKEY INJURY. THE PROGRAM EXPANDS VETERINARY OVERSIGHT, IMPOSES SURFACE MAINTENANCE AND TESTING REQUIREMENTS, ENHANCES JOCKEY SAFETY, REGULATES RIDING CROP USE AND IMPLEMENTS VOIDED CLAIM RULES, AMONG OTHER IMPORTANT MEASURES.

Activities or mission (Part I)

SUBJECT TO FEDERAL TRADE COMMISSION OVERSIGHT, THE HORSERACING INTEGRITY AND SAFETY AUTHORITY IS CHARGED WITH RECOMMENDING AND IMPLEMENTING UNIFORM SAFETY AND INTEGRITY RULES IN THOROUGHBRED RACING. HISA IS IMPLEMENTING, FOR THE FIRST TIME, A NATIONAL, UNIFORM SET OF RULES APPLICABLE TO EVERY THOROUGHBRED RACING PARTICIPANT AND RACETRACK FACILITY. HISA IS COMPRISED OF TWO PROGRAMS: THE RACETRACK SAFETY PROGRAM, WHICH WENT INTO EFFECT ON JULY 1, 2022, AND THE ANTI-DOPING AND MEDICATION CONTROL (ADMC) PROGRAM, WHICH WENT INTO EFFECT ON MAY 22, 2023. THE RACETRACK SAFETY PROGRAM INCLUDES OPERATIONAL SAFETY RULES AND NATIONAL RACETRACK ACCREDITATION STANDARDS THAT SEEK TO ENHANCE EQUINE WELFARE AND MINIMIZE EQUINE AND JOCKEY INJURY. THE PROGRAM EXPANDS VETERINARY OVERSIGHT, IMPOSES SURFACE MAINTENANCE AND TESTING REQUIREMENTS, ENHANCES JOCKEY SAFETY, REGULATES RIDING CROP USE AND IMPLEMENTS VOIDED CLAIM RULES, AMONG OTHER IMPORTANT MEASURES.

  • RACETRACK SAFETY PROGRAM: AS OF DECEMBER 31, 2024, APPROXIMATELY 76,900 COVERED HORSES AND 36,500 COVERED PERSONS WERE REGISTERED WITH HISA, INCLUDING 1,200 VETERINARIANS ACTIVELY INVOLVED IN THE DAILY AND SPECIALIZED CARE OF EQUINE ATHLETES.IN 2024, HISA COMPLETED ACCREDITATION VISITS AT 22 RACETRACKS, RESULTING IN SIGNIFICANT SAFETY IMPROVEMENTS, SUCH AS ADDITIONAL INVESTMENTS IN ADVANCED SURFACE MAINTENANCE EQUIPMENT, INCREASES IN THE DAILY REPORTING OF SURFACE CONDITION MEASUREMENTS AND TIGHTER CONTROLS OVER STABLE GATE ENTRY AND EXIT PROCEDURES.IN 2024, HISA LAUNCHED HISA CHECK, A PLATFORM THAT ANALYZES DATA FROM HISA'S COMPREHENSIVE MEDICAL DATABASE, HISTORICAL PERFORMANCE RECORDS AND OTHER RISK FACTORS TO IDENTIFY HORSES AT INCREASED RISK OF INJURY. HISA ALSO INTRODUCED HISA HORSE IN-SIGHT, A TOOL THAT PROVIDES A COMPLETE VIEW OF A HORSE'S HEALTH AND PERFORMANCE OVER ITS ENTIRE CAREER, HELPING REGULATORY VETERINARIANS MAKE MORE INFORMED, TIMELY AND ACCURATE DECISIONS.IN JULY 2024, HISA'S REVISED RACETRACK SAFETY PROGRAM TOOK EFFECT, BRINGING SIGNIFICANT UPDATES TO RULES ON PROHIBITED PRACTICES, INTRA-ARTICULAR INJECTION STAND-DOWN TIMES, THE VOID CLAIM RULE AND VETERINARIANS' LIST PROTOCOLS, ALL SUPPORTED BY A ROBUST EDUCATION CAMPAIGN.TOGETHER, THESE INITIATIVES CONTRIBUTED TO A RECORD-LOW RACING-RELATED EQUINE FATALITY RATE OF 0.90 PER 1,000 STARTS AT THE 47 RACETRACKS OPERATING UNDER HISA'S RULES. THE RATE OF 0.90 IS A 35% DECREASE FROM THE RATE OF 1.39 REPORTED BY THE EID IN 2021THE LAST FULL YEAR PRIOR TO THE LAUNCH OF HISA'S RACETRACK SAFETY PROGRAMAND A 27% DECREASE FROM THE RATE OF 1.23 THAT HISA REPORTED LAST YEAR. IT ALSO REPRESENTS A 55% DECLINE SINCE 2009, WHEN THE EID FIRST BEGAN REPORTING SUCH FATALITIES, AT A RATE OF 2.00.

    Expenses $4,927,970

  • HISA'S ANTI-DOPING AND MEDICATION CONTROL (ADMC) PROGRAM, WHICH WAS LAUNCHED IN MAY 2023, IS ENFORCED BY THE HORSERACING INTEGRITY & WELFARE UNIT, AN INDEPENDENT AGENCY. IN 2024, MORE THAN 76,500 SAMPLE COLLECTION SESSIONS WERE CONDUCTED BY CERTIFIED SAMPLE COLLECTION PERSONNEL, WITH AN ADVERSE ANALYTICAL FINDING (POSITIVE TEST) RATE OF .48%. COMPARED TO 2023, THE ADMC PROGRAM SHOWED SHORTER TURNAROUND TIMES FOR RESULTS REPORTING IN 2024. ADDITIONALLY, HIWU'S INVESTIGATIONS UNIT RECEIVED MORE THAN 200 TIPS THROUGH THE ANONYMOUS WHISTLEBLOWER PLATFORMS AND NEARLY 500 INVESTIGATIVE INQUIRIES WERE INITIATED. IN TOTAL, 394 NOTICES OF POTENTIAL VIOLATIONS WERE FILED IN 2024, RESULTING IN 368 CHARGES FOR 65 ANTI-DOPING RULE VIOLATIONS AND 303 CONTROLLED MEDICATION RULE VIOLATIONS. FURTHERMORE, HIWU PREPARED FOR THE IMPLEMENTATION OF THE HISA EQUINE ANALYTICAL LABORATORY (HEAL) ACCREDITATION STANDARDS, WHICH WENT INTO EFFECT ON JANUARY 1, 2025. AN INDEPENDENT LABORATORY EXPERT GROUP WAS ESTABLISHED TO HELP OVERSEE THE ACCREDITATION PROGRAM AND GRANTED PROBATIONARY HEAL ACCREDITATION TO FOUR LABORATORIES BY THE END OF 2024.

    Expenses $41,711,657

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Lisa Lazarus

    CEO

    Total calculated
    $594,643
    From this org
    $580,843
    From related orgs
    $0
    Other
    $13,800
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $529,423
    Bonus
    $51,320
    Other
    $100
    Deferred
    $13,800
    Nontaxable benefits
    $0
    Filer's total
    $594,643

  • Jim Gates

    CFO

    Total calculated
    $379,574
    From this org
    $365,820
    From related orgs
    $0
    Other
    $13,754
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $314,423
    Bonus
    $25,000
    Other
    $26,397
    Deferred
    $12,434
    Nontaxable benefits
    $1,320
    Filer's total
    $379,574

  • Anjali Salooja

    DIRECTOR OF OPERATIONS AND COMPLIANCE

    Total calculated
    $247,224
    From this org
    $247,224
    From related orgs
    $0
    Other
    $0
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $220,000
    Bonus
    $10,000
    Other
    $17,224
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $247,224

  • Jennifer Durenberger

    DIRECTOR OF EQUINE SAFETY & WELFARE

    Total calculated
    $251,398
    From this org
    $243,208
    From related orgs
    $0
    Other
    $8,190
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $230,577
    Bonus
    $0
    Other
    $12,631
    Deferred
    $8,190
    Nontaxable benefits
    $0
    Filer's total
    $251,398

  • Ann McGovern

    DIRECTOR OF RACETRACK SAFETY

    Total calculated
    $227,610
    From this org
    $226,188
    From related orgs
    $0
    Other
    $1,422
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $188,654
    Bonus
    $20,000
    Other
    $17,534
    Deferred
    $1,422
    Nontaxable benefits
    $0
    Filer's total
    $227,610

  • Marc Guilfoil

    DIRECTOR OF STEWARDING & STATE RACING COMMISSION R

    Total calculated
    $212,774
    From this org
    $212,774
    From related orgs
    $0
    Other
    $0
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $183,414
    Bonus
    $20,000
    Other
    $9,360
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $212,774

  • Karen Hassan

    COMPLIANCE VETERINARIAN

    Total calculated
    $202,590
    From this org
    $191,900
    From related orgs
    $0
    Other
    $10,690
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $190,000
    Bonus
    $1,000
    Other
    $900
    Deferred
    $7,640
    Nontaxable benefits
    $3,050
    Filer's total
    $202,590

  • Charles Scheeler

    CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Steve Beshear

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Bill Thomason

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Leonard Coleman

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Adolpho Birch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Joseph De Francis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Susan Stover

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dg Van Clief

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Terri Mazur

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

SCHEDULE J, PART II
COLUMN B (III) CONSISTS OF REIMBURSEMENTS TO EMPLOYEES FOR UP TO 60% OF THEIR MEDICAL INSURANCE PREMIUMS, AS WELL AS MONTHLY STIPENDS TO EMPLOYEES TO COVER THE BUSINESS USE OF THEIR MOBILE PHONES. COLUMN C CONSISTS OF THE COMPANY MATCH OF EMPLOYEE CONTRIBUTIONS MADE TO THE HISA 401(K) PLAN.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.2
Source object
202503219349301230

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