2024-11-15T09:14:22-06:00 2023-12-31 273858252 DEAN DORTON ALLEN FORD PLLC 250 W MAIN STREET STE 1400 LEXINGTON KY 40507 990 2023-01-01 861940818 HORSERACING INTEGRITY AND SAFETY AUTHORITY INC HORS 8592552341 401 W MAIN ST STE 222 LEXINGTON KY 40507 CHARLES SCHEELER CHAIR 8592552341 2024-11-11 1 0 ALLISON C CARTER P01242412 8592552341 2023 2024-10-15 13:58:12Z CHARLES SCHEELER 401 W MAIN ST STE 222 LEXINGTON KY 40507 43675102 0 X WWW.HISAUS.ORG X 2020 DE 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. 9 9 23 22 0 0 216 2156359 11966090 41110255 8 0 356909 408488 12323223 43675102 0 0 0 0 1223395 3351334 0 0 0 11719302 35708826 12942697 39060160 -619474 4614942 5472847 13449141 8751713 12113065 -3278866 1336076 X 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. 0 0 RACETRACK SAFETY PROGRAM: AS OF DECEMBER 31, 2023, APPROXIMATELY 33,000 COVERED PERSONS, 55,000 COVERED HORSES AND 1,000 VETERINARIANS ACTIVELY INVOLVED IN THE DAILY AND SPECIALIZED CARE OF EQUINE ATHLETES WERE REGISTERED WITH HISA. ALSO IN 2023, HISA COMPLETED ACCREDITATION VISITS AT 21 RACETRACKS, LEADING TO MANY SIGNIFICANT SAFETY IMPROVEMENTS, INCLUDING INVESTING IN NEW AND MORE ADVANCED TRACK SURFACE MAINTENANCE EQUIPMENT, TAKING DAILY MEASUREMENTS RELATED TO TRACK SURFACE CONDITIONS, UPDATING STABLE GATE IN AND OUT PROCEDURES AND CONVENING SAFETY COMMITTEES TO REVIEW INCIDENTS AND TO IDENTIFY RISK MITIGATION STRATEGIES. FURTHER, THE FATALITY RATES AT HISA TRACKS WERE REDUCED COMPARED TO 2022 AND WERE SIGNIFICANTLY LOWER THAN THE FATALITY RATES AT NON-HISA TRACKS. FINALLY, HISA CREATED A MATHEMATICAL MODEL IN 2023 TO HELP IDENTIFY HORSES AT GREATEST RISK FOR RACING INJURIES. ADMC PROGRAM: HISA LAUNCHED ITS ANTI-DOPING AND MEDICATION CONTROL PROGRAM ACROSS ALL HISA RACETRACKS IN MAY 2023. THE PROGRAM IS MANAGED BY THE INDEPENDENT ANTI-DOPING AGENCY, THE HORSERACING INTEGRITY AND WELFARE UNIT. FOR THE FIRST TIME IN ITS HISTORY, THOROUGHBRED RACING HAS NATIONAL AND UNIFORM MEDICATION RULES THAT ARE IMPLEMENTED CONSISTENTLY ACROSS THE COUNTRY. THIS INCLUDES THE FIRST ELECTRONIC CHAIN OF CUSTODY SYSTEM, A SCIENCE AND EDUCATION DEPARTMENT, HARMONIZED LABORATORIES, AN INTELLIGENCE AND ANALYTICS-BASED INVESTIGATIONS UNIT AND AN EFFICIENT AND FAIR ADJUDICATION SYSTEM. OVER 50,000 SAMPLE COLLECTION SESSIONS WERE CONDUCTED IN 2023, 122 ANONYMOUS TIPS WERE RECEIVED THROUGH THE WHISTLEBLOWER HOTLINE, AND 141 BARN SEARCHES WERE CONDUCTED. THIS RESULTED IN 58 BANNED SUBSTANCE (DOPING) CHARGES AND 166 CONTROLLED MEDICATION (THERAPEUTICS) CHARGES. THIS TRANSLATED TO 0.49% OF ALL SAMPLE COLLECTION SESSIONS RESULTED IN A POSITIVE TEST THAT LED TO A CHARGE UNDER THE PROGRAM. 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 61 0 1 23 1 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X DEAN DORTON ALLEN FORD PLLC 8592552341 250 W MAIN ST STE 1400 LEXINGTON KY 40507 LISA LAZARUS CEO 60.00 X 586547 0 13200 JIM GATES CFO 60.00 X 344340 0 35040 JENNIFER DURENBERGER DIRECTOR OF EQUINE SAFETY & WELFARE 60.00 X 262488 0 25988 ANN MCGOVERN DIRECTOR OF RACETRACK SAFETY 60.00 X 224113 0 33078 MARC GUILFOIL DIRECTOR OF STEWARDING & STATE RACING COMMISSION R 60.00 X 190160 0 8160 AMANDA MINGER THOMAS DIRECTOR OF COMMUNICATIONS 60.00 X 151673 0 6080 SAMUEL T REINHARDT ASSISTANT GENERAL COUNSEL 60.00 X 110132 0 6038 HANK ZEITLIN FORMER INTERIM CEO/CONSULTANT 20.00 X 305683 0 0 CHARLES SCHEELER CHAIR 5.00 X 0 0 0 STEVE BESHEAR VICE-CHAIR 1.00 X 0 0 0 LEONARD COLEMAN SECRETARY 1.00 X 0 0 0 ELLEN MCCLAIN TREASURER (PARTIAL YEAR) 1.00 X 0 0 0 ADOLPHO BIRCH DIRECTOR 1.00 X 0 0 0 JOSEPH DE FRANCIS DIRECTOR 1.00 X 0 0 0 SUSAN STOVER DIRECTOR 1.00 X 0 0 0 BILL THOMASON TREASURER 1.00 X 0 0 0 DG VAN CLIEF DIRECTOR 1.00 X 0 0 0 TERRI MAZUR DIRECTOR (PARTIAL YEAR) 1.00 X 0 0 0 2175136 0 127584 7 1 1 0 DRUG FREE SPORT LLC 4801 MAIN ST SUITE 350 KANSAS CITY MO 64112 ENFORCEMENT AGENCY 12922183 INDUSTRIAL LABORATORIES 6116 E WARREN AVE DENVER CO 80222 LABORATORY TESTING 3326407 AKIN GUMP STRAUSS HAUER & FELD LLP 2001 K STREET NW WASHINGTON DC 20006 LEGAL SERVICES 2221716 T-SOFT CONSULTING INC 1 BABY POINT RD TORONTO ONTARIO CA M6S 2E5 TECHNOLOGY SERVICES 1747506 UNIVERSITY OF KENTUCKY 824 BULL LEA RUN STE 105 LEXINGTON KY 40511 LABORATORY TESTING 1347386 25 2156359 2156359 STATE RACETRACK FEES 900099 40285399 40285399 FINES INCOME 900099 619906 619906 LAB TEST INCOME 900099 204950 204950 41110255 REIMBURSED TRACK EXPENSES 900099 408488 408488 408488 43675102 41518743 0 0 X 979127 2032804 46046 115309 178048 3713685 67025 23107884 554822 4423 765072 12060 344580 67457 193143 28983 LAB TESTING 5744836 BAD DEBT EXPENSE 1036400 SUPPLIES 21888 BANK & CREDIT CARD FEES 15941 30627 39060160 2824934 953645 2638454 12241465 8459 253031 1000 1000 5472847 13449141 3601713 6797347 5150000 5315718 8751713 12113065 X 0 0 0 0 -3278866 1336076 -3278866 1336076 5472847 13449141 4614942 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 43685002 9900 9900 43675102 0 43675102 39070060 9900 9900 39060160 0 39060160 PART X, LINE 2: THE AUTHORITY IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SOCIETY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WERE NO INCOME TAXES FOR SUCH UNRELATED BUSINESS INCOME IN 2023. THE AUTHORITY'S ACCOUNTING POLICY PROVIDES THAT A TAX EXPENSE/BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS. THE AUTHORITY HAS NO UNCERTAIN TAX POSITIONS RESULTING IN AN ACCRUAL OF TAX EXPENSE OR BENEFIT. THE AUTHORITY'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX IS SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTE OF LIMITATIONS ON THE RETURN, WHICH IS GENERALLY THREE YEARS. X X 0 0 0 LISA LAZARUS CEO 586547 0 0 0 0 0 13200 0 0 0 599747 0 0 0 JIM GATES CFO 344340 0 0 0 0 0 13200 0 21840 0 379380 0 0 0 JENNIFER DURENBERGER DIRECTOR OF EQUINE SAFETY & WELFARE 262488 0 0 0 0 0 10500 0 15488 0 288476 0 0 0 ANN MCGOVERN DIRECTOR OF RACETRACK SAFETY 224113 0 0 0 0 0 8965 0 24113 0 257191 0 0 0 MARC GUILFOIL DIRECTOR OF STEWARDING & STATE RACIN 190160 0 0 0 0 0 0 0 8160 0 198320 0 0 0 AMANDA MINGER THOMAS DIRECTOR OF COMMUNICATIONS 151673 0 0 0 0 0 6080 0 0 0 157753 0 0 0 HANK ZEITLIN FORMER INTERIM CEO/CONSULTANT 305683 0 0 0 0 0 0 0 0 0 305683 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION OBTAINS CONFLICT OF INTEREST DISCLOSURE STATEMENTS FROM OFFICERS AND DIRECTORS ANNUALLY. BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM THE DISCUSSION/VOTE IF A CONFLICT ARISES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS, AN INDEPENDENT BODY, REVIEWS AND DOCUMENTS COMPENSATION PRIOR TO SETTING AND TO OFFERING AN OFFICER POSITION. THE CEO AND THE CFO, BOTH WHO ARE INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH REGARD TO THE HIRING OF OTHER OPEN POSITIONS, REVIEW AND DOCUMENT COMPENSATION PRIOR TO SETTING AND TO OFFERING OTHER OPEN POSITIONS. WHERE NEEDED, THE CFO AND CEO RELY UPON AN OUTSIDE SEARCH AGENCY TO HELP DETERMINE COMPENSATION FOR OTHER OPEN POSITIONS. THE ORGANIZATION DID A COMPENSATION STUDY IN EARLY 2024 USING COMPARABILITY DATA FROM 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S BYLAWS (WHICH INCLUDE A CONFLICT OF INTEREST POLICY) ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G ANTI-DOPING & MEDICATION CONTROL SERVICES 15,236,071. ACCREDITATION SERVICES 191,157. RACETRACK SURFACE TESTING 676,108. OTHER PROFESSIONAL SERVICES - TECHNOLOGY 4,628,317. OTHER PROFESSIONAL SERVICES - RACETRACK SAFETY 699,761. OTHER PROFESSIONAL SERVICES - OTHER GENERAL 443,105. OTHER PROFESSIONAL SERVICES - ADMINISTRATIVE 1,233,365. PART I, LINE 5 & PART V, LINE 2A HISA MOVED ITS EMPLOYEES OVER TO A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). 23 INDIVIDUALS WERE EMPLOYED UNDER THE PEO DURING 2023.