2025-11-17T06:42:14-06:00 2024-12-31 273858252 DEAN DORTON ALLEN FORD PLLC 250 W MAIN STREET STE 1400 LEXINGTON KY 40507 990 2024-01-01 861940818 HORSERACING INTEGRITY AND SAFETY AUTHORITY INC HORS 8592552341 201 E MAIN ST LEXINGTON KY 40507 CHARLES SCHEELER CHAIR 8592552341 2025-11-11 1 0 ALLISON C CARTER P01242412 8592552341 2024 2025-03-06 01:10:19Z X CHARLES SCHEELER 201 E MAIN ST LEXINGTON KY 40507 50588741 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 27 77 0 0 2156359 0 41110255 49726124 0 25264 408488 837353 43675102 50588741 0 0 0 0 3351334 4735760 0 0 0 35708826 47296031 39060160 52031791 4614942 -1443050 13449141 15760169 12113065 15867143 1336076 -106974 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. 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. 0 0 4927970 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. 41711657 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. 46639627 0 0 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 65 0 1 27 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 580843 0 13800 JIM GATES CFO 60.00 X 365820 0 13754 ANJALI SALOOJA DIRECTOR OF OPERATIONS AND COMPLIANCE 60.00 X 247224 0 0 JENNIFER DURENBERGER DIRECTOR OF EQUINE SAFETY & WELFARE 60.00 X 243208 0 8190 ANN MCGOVERN DIRECTOR OF RACETRACK SAFETY 60.00 X 226188 0 1422 MARC GUILFOIL DIRECTOR OF STEWARDING & STATE RACING COMMISSION R 60.00 X 212774 0 0 KAREN HASSAN COMPLIANCE VETERINARIAN 60.00 X 191900 0 10690 CHARLES SCHEELER CHAIR 5.00 X 0 0 0 STEVE BESHEAR VICE-CHAIR 1.00 X 0 0 0 BILL THOMASON TREASURER 1.00 X 0 0 0 LEONARD COLEMAN SECRETARY 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 DG VAN CLIEF DIRECTOR 1.00 X 0 0 0 TERRI MAZUR DIRECTOR 1.00 X 0 0 0 2067957 0 47856 15 0 1 0 DRUG FREE SPORT LLC 4801 MAIN ST SUITE 350 KANSAS CITY MO 64112 ENFORCEMENT AGENCY 20531129 INDUSTRIAL LABORATORIES 6116 E WARREN AVE DENVER CO 80222 LABORATORY TESTING 6998866 T-SOFT CONSULTING INC 1 BABY POINT RD TORONTO ONTARIO CA M6S 2E5 TECHNOLOGY SERVICES 2804375 INNOVATIVE DATA PROCESSING SOLUTIONS LLC 4545 E RIVER RD SUITE 100 WEST HENRIETTA NY 14586 TECHNOLOGY SERVICES 1116059 AKIN GUMP STRAUSS HAUER & FELD LLP 2001 K STREET NW WASHINGTON DC 20006 LEGAL SERVICES 926821 26 ASSESSMENT FEES 900099 47516974 47516974 FINES INCOME 900099 1835983 1835983 LAB TEST INCOME 900099 317860 317860 CONFERENCE REVENUE 900099 55307 55307 49726124 25264 25264 REIMBURSED TRACK EXPENSES 900099 837353 837353 837353 50588741 50563477 0 25264 X 974215 432774 541441 3205047 1713552 1491495 70809 42972 27837 218557 101361 117196 267132 161219 105913 2818057 1299327 1518730 91945 91945 31531815 31195411 336404 416986 416986 2750 2750 2234886 2234886 22846 22846 432583 136174 296409 168265 22194 146071 118223 118223 30241 30241 LAB TESTING 8253634 8253634 BAD DEBT EXPENSE 1000000 1000000 SUPPLIES 45730 24044 21686 MEMBERSHIPS & SUBSCRIPT 44142 4263 39879 83928 17816 66112 52031791 46639627 5392164 0 953645 1625591 0 10 12241465 13884148 253031 244684 1000 5736 13449141 15760169 6797347 11505890 0 2971599 5315718 1389654 12113065 15867143 X 0 0 0 0 1336076 -106974 1336076 -106974 13449141 15760169 -1443050 0 X X 0 1 X 1 0 0 X 50600741 12000 12000 50588741 0 50588741 52043791 12000 12000 52031791 0 52031791 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 2024. 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 529423 0 51320 0 100 0 13800 0 0 0 594643 0 0 0 JIM GATES CFO 314423 0 25000 0 26397 0 12434 0 1320 0 379574 0 0 0 ANJALI SALOOJA DIRECTOR OF OPERATIONS AND COMPLIANC 220000 0 10000 0 17224 0 0 0 0 0 247224 0 0 0 JENNIFER DURENBERGER DIRECTOR OF EQUINE SAFETY & WELFARE 230577 0 0 0 12631 0 8190 0 0 0 251398 0 0 0 ANN MCGOVERN DIRECTOR OF RACETRACK SAFETY 188654 0 20000 0 17534 0 1422 0 0 0 227610 0 0 0 MARC GUILFOIL DIRECTOR OF STEWARDING & STATE RACIN 183414 0 20000 0 9360 0 0 0 0 0 212774 0 0 0 KAREN HASSAN COMPLIANCE VETERINARIAN 190000 0 1000 0 900 0 7640 0 3050 0 202590 0 0 0 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. 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: PROGRAM SERVICE EXPENSES 21,008,850. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,008,850. ACCREDITATION SERVICES: PROGRAM SERVICE EXPENSES 251,670. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 251,670. RACETRACK SURFACE TESTING: PROGRAM SERVICE EXPENSES 875,802. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 875,802. OTHER PROFESSIONAL SERVICES - TECHNOLOGY: PROGRAM SERVICE EXPENSES 5,785,311. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,785,311. OTHER PROFESSIONAL SERVICES - RACETRACK SAFETY: PROGRAM SERVICE EXPENSES 1,307,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,307,411. OTHER PROFESSIONAL SERVICES - OTHER GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 336,404. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 336,404. OTHER PROFESSIONAL SERVICES - ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 1,966,367. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,966,367. PART XII, LINE 2C THE PROCESS FOR REVIEW OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. PART I, LINE 5 & PART V, LINE 2A HISA MOVED ITS EMPLOYEES OVER TO A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). 27 INDIVIDUALS WERE EMPLOYED UNDER THE PEO DURING 2024. PART VII, COLUMN D COLUMN D INCLUDES BASE SALARY, BONUS, REIMBURSEMENTS TO EMPLOYEES FOR UP TO 60% OF THEIR MEDICAL INSURANCE PREMIUMS, MONTHLY STIPENDS TO EMPLOYEES TO COVER THE BUSINESS USE OF THEIR MOBILE PHONES, AND THE COMPANY MATCH OF EMPLOYEE CONTRIBUTIONS MADE TO THE HISA 401(K) PLAN. SEE A MORE DETAILED BREAKDOWN IN SCH. J, PART II.