2024-03-25T19:10:12-05:00 2023-12-31 510232399 Belfint Lyons & Shuman PA 1011 Centre Rd Ste 310 Wilmington DE 19805 990 2023-01-01 131379483 Thoroughbred Racing Associations of North America Inc THOR 4103982261 420 Fair Hill Drive Elkton MD 21921 Henry Zeitlin Executive Vice President 4103929200 2024-03-23 1 Henry Zeitlin XXX-XX-XXXX 0 Jeffrey A Elwell CPA P00012195 3022250600 2024-03-23 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z 420 Fair Hill Drive Elkton MD 21921 353937 0 X www.thoroughbredracingassociations.com X 1942 NY Advancement of the thoroughbred racing industry including playing a leading role in the establishment of many programs beneficial to the racing industry. 38 37 0 0 0 0 0 0 286403 285400 0 2537 8905 8288 295308 296225 500 50 0 0 120616 128145 0 0 0 190491 189594 311607 317789 -16299 -21564 816534 780039 19052 4121 797482 775918 X Advancement of the thoroughbred racing industry including playing a leading role in the establishment of many programs beneficial to the racing industry. The Organization serves as a strong and unified voice of the thoroughbred racetrack operators, places the maximum emphasis on the integrity of racing, and serves as a clearing house for information, reports, statistical data, ideas, promotions and problem areas. The Organization creates various programs, activities, ventures, and enterprises related to thoroughbred racing. 0 0 Advancement of the thoroughbred racing industry through services to 37 member tracks. 0 0 0 1 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 3 0 1 0 0 0 0 0 0 0 0 0 X 38 37 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X Renee Butz 4103982261 420 Fair Hill Drive Elkton MD 21921 Joe Wilson President 5.00 X X 0 0 0 Henry Zeitlin Executive Vice President 40.00 X X 0 219000 43140 Josh Rubinstein Vice President/Secretary 5.00 X X 0 0 0 Peter Berube Vice President/Treasurer 5.00 X X 0 0 0 Christopher McErlean Director 5.00 X 0 0 0 Mike Anderson Director 5.00 X 0 0 0 Mike Rogers Director 5.00 X 0 0 0 Nichelle Milner Director 5.00 X 0 0 0 Elizabeth Rogers Director 5.00 X 0 0 0 Randall Sampson Director 5.00 X 0 0 0 Ron Baumann Director 5.00 X 0 0 0 Doug Shipley Director 5.00 X 0 0 0 Brian Hansberry Director 5.00 X 0 0 0 Shannon Arvin Director 5.00 X 0 0 0 Timothy Carey Director 5.00 X 0 0 0 Erich Zimny Director 5.00 X 0 0 0 Eric Johnston Director 5.00 X 0 0 0 Matt Vance Director 5.00 X 0 0 0 Lori Thomas Director 5.00 X 0 0 0 Patrick Ellsworth Director 5.00 X 0 0 0 Dennis Drazin Director 5.00 X 0 0 0 Guy Torsilieri Director 5.00 X 0 0 0 Louis Cella Director 5.00 X 0 0 0 Robert Green Director 5.00 X 0 0 0 Derron Heldt Director 5.00 X 0 0 0 Frank Hopf Director 5.00 X 0 0 0 Stella Thayer Director 5.00 X 0 0 0 Rick Arthur Director 5.00 X 0 0 0 Chris Kotulak Director 5.00 X 0 0 0 Ron Winchell Director 5.00 X 0 0 0 David O'Rourke Director 5.00 X 0 0 0 Chip Bach Director 5.00 X 0 0 0 Marc Estrada Director 5.00 X 0 0 0 Jennifer Sokol Director 5.00 X 0 0 0 Tim Lawson Director 5.00 X 0 0 0 Dan Bork Director 5.00 X 0 0 0 Jason Boulet Director 5.00 X 0 0 0 Michael Copeland Director 5.00 X 0 0 0 0 219000 43140 0 0 1 0 0 Membership Dues 900099 285400 285400 285400 2537 2537 66000 57712 8288 8288 8288 296225 285400 0 10825 X 50 121895 6250 15000 102647 5503 3498 20001 245 15715 American Horse Council 25000 TRA Pins 1985 317789 172112 208284 246 2855 30090 29531 1508621 1185695 360224 322926 253862 216443 816534 780039 19052 4121 19052 4121 X 0 0 0 0 797482 775918 797482 775918 816534 780039 -21564 0 X X 0 1 X 1 0 0 1 0 1490274 1167348 322926 18347 18347 0 322926 Due from Related Parties - TRA Enterprises Inc. 38846 Due from Related Parties - Equibase Holding Partners 204 Investment in Subsidiaries 177393 216443 X 353937 57712 57712 296225 0 296225 375501 57712 57712 317789 0 317789 Part X, Line 2: For GAAP reporting purposes, the Association would be required to evaluate its uncertain tax positions and recognize a liability where appropriate with respect to the likely outcome of each uncertain tax position. This evaluation is typically not required when reporting under the income tax basis of accounting and is not required for the subsidiaries; however, if applicable, is required on Form 990, Schedule D, Part X for the Association. The Association is not aware of any uncertain tax positions or any liability arising from them, and has not included any such liabilities on its Federal Form 990. Part XI, Line 2d - Other Adjustments: Rental Expenses Net 57,712. Part XII, Line 2d - Other Adjustments: Rental Expenses Shown Net of Rental Revenue on Form 990 57,712. North America 0 0 Program Services Membership Dues Received 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X X X 0 0 0 Henry Zeitlin Executive Vice President 0 219000 0 0 0 0 6110 7030 13950 16050 20060 242080 0 0 Part I, Line 3 Determining Compensation Compensation of all individuals is reviewed, determined, and approved by the board of directors. Form 990, Part VI, Section A, line 6 The Organization has members. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the executive vice president and controller prior to filing. Form 990, Part VI, Section B, line 12c Review is performed by the entire board of all material contracts to identify and address any conflicts of interest. Form 990, Part VI, Section B, line 15 Compensation of all individuals is reviewed, determined, and approved by the board. Form 990, Part VI, Section C, line 19 The Organization makes all governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part IX, line 11g Administrative Services Fees 102,647. Form 990, Part XII, Line 2c: There has been no change in the oversight process or independent accountant selection process. Equibase Holding Partners LP 420 Fair Hill Drive Elkton MD 21921 521744351 Race Results MD N/A N/A 0 0 TRA Enterprises Inc 420 Fair Hill Drive Elkton MD 21921 132842787 Marketing/Promotion NY Thoroughbred Racing Associations of North America Inc C 5830 67957 1.00000 1 Thoroughbred Racing Protective Bureau Inc 420 Fair Hill Drive Elkton MD 21921 131533038 Marketing/Promotion NY Thoroughbred Racing Associations of North America Inc C 40891 1303672 1.00000 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 Thoroughbred Racing Protective Bureau Inc A 68537 FMV Thoroughbred Racing Protective Bureau Inc O 208147 FMV thoroughbred Racing Protective Bureau Inc D 100000 FMV