2026-04-23T14:29:28-05:00 2025-12-31 351515068 MONROE SHINE & CO INC CPA'S PO BOX 1407 NEW ALBANY IN 471511407 990 2025-01-01 237160140 INDIANA STANDARDBRED ASSOCIATION INC INDI 3174626616 311 AMERICAN LEGION PLACE GREENFIELD IN 46140 JOHN DELONG ISA PRESIDENT 3174626616 2026-04-06 1 CHRISTOPHER M HAWKINS CPA P01291231 8129452311 2025 2025-03-06 01:10:19Z JOHN DELONG 311 AMERICAN LEGION PLACE GREENFIELD IN 46140 1795258 0 X WWW.INDIANAHARNESS.COM X 1927 IN TO PROMOTE AND INCREASE INTEREST IN HARNESS HORSES AND HARNESS RACING; TO REPRESENT AND ESTABLISH COOPERATION BETWEEN COUNTY, STATE, AND PARI-MUTUEL RACETRACK OPERATIONS, BREEDERS, OWNERS, TRAINERS, DRIVERS, AND GROOMS; TO SPONSOR AND PROMOTE STANARDBRED RACING, BREEDING, TRAINING, AND DEVELOPMENT PROGRAMS IN THE STATE OF INDIANA; TO REPRESENT HORSEMEN/WOMEN FOR NEGOTIATIONS WITH RACETRACK OPERATIONS AND TO TAKE OTHER ACTIONS IN THE FURTHERANCE OF THE STANDARDBRED RACING INDUSTRY IN THE STATE OF INDIANA. 15 15 3 20 0 0 55101 1588233 1652768 207025 0 0 0 0 1707869 1795258 133152 129389 0 0 184897 192096 0 0 0 1308247 1361445 1626296 1682930 81573 112328 2985089 3107386 67381 77350 2917708 3030036 X TO PROMOTE AND INCREASE INTEREST IN HARNESS HORSES AND HARNESS RACING; TO REPRESENT AND ESTABLISH COOPERATION BETWEEN COUNTY, STATE, AND PARI-MUTUEL RACETRACK OPERATIONS, BREEDERS, OWNERS, TRAINERS, DRIVERS, AND GROOMS; TO SPONSOR AND PROMOTE STANARDBRED RACING, BREEDING, TRAINING, AND DEVELOPMENT PROGRAMS IN THE STATE OF INDIANA; TO REPRESENT HORSEMEN/WOMEN FOR NEGOTIATIONS WITH RACETRACK OPERATIONS AND TO TAKE OTHER ACTIONS IN THE FURTHERANCE OF THE STANDARDBRED RACING INDUSTRY IN THE STATE OF INDIANA. 0 0 692492 22208 PROVIDE MEDICAL SERVICES AND INSURANCE FOR THE HORSEMEN'S BENEFIT ON TRACK GROUNDS. 1111850 7500 GENERAL ACCOUNT: LOBBYING ACTIVITY AND ELITE RACE SPONSORSHIP, MEMBERSHIP MAINTENANCE. 218622 55000 PROMOTION AND ADVERTISING ACTIVITIES. 340066 44681 340066 44681 2363030 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 46 0 3 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 0 1 0 1 0 0 0 1 0 IN X LISA KRISE 3174626616 311 AMERICAN LEGION PLACE GREENFIELD IN 46140 JOHN DELONG PRESIDENT 1.00 X X 550 0 0 ROBERT TAYLOR 1ST VICE PRESIDENT 1.00 X X 400 0 0 DOUG RIDEOUT 2ND VICE PRESIDENT 1.00 X X 600 0 0 EMILY DEVER BOARD SECRETARY 1.00 X 500 0 0 MATT RHEINHEIMER BOARD TREASURER 1.00 X 300 0 0 CHAD CLARK DIRECTOR 1.00 X 1994 0 0 JOE ESSIG JR DIRECTOR 1.00 X 400 0 0 ERNIE GASKIN DIRECTOR 1.00 X 400 0 0 RHYS HELT DIRECTOR 1.00 X 0 0 0 JAY HOCHSTETLER DIRECTOR 1.00 X 550 0 0 CARRIE HOLLMAN DIRECTOR 1.00 X 600 0 0 JAMIE MACOMBER DIRECTOR 1.00 X 500 0 0 JOHN MERKEL DIRECTOR 1.00 X 4250 0 0 ZACH MILLER DIRECTOR 1.00 X 550 0 0 JAMES YODER DIRECTOR 1.00 X 350 0 0 11944 0 0 0 0 0 0 0 49950 1538283 1588233 HOOSIER PARK-ADMIN FEE 561000 123073 123073 ELITE 711210 48350 48350 INDIANA DOWNS-ADMIN FE 561000 10174 10174 STALLION DIRECTORY 513190 9553 9553 MAGAZINE ADVERTISING-P 541800 9450 9450 6425 6425 207025 1795258 207025 0 0 X 84681 44708 6700 171702 13694 15142 30294 151050 142731 40726 15091 9517 4936 83371 HEALTH SERVICES 436224 PURSE MONEY 102850 AWARDS BANQUET 97849 OFFICE PRINTING & POSTA 62269 169395 1682930 2622825 2740881 125550 124080 322206 106430 214064 215776 22650 26649 2985089 3107386 32332 41358 35049 35992 67381 77350 X 259024 203099 2658684 2826937 2917708 3030036 2985089 3107386 112328 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 49950 SCHEDULE C, PART 1-A, LINE 1 THE ENTITY PAYS A LEGISLATIVE CONSULTING SERVICE TO ADVOCATE FOR THE PROMOTION OF THE EQUINE INDUSTRY. 23101 23101 257857 68189 189668 41248 38241 3007 215776 LEASE LIABILITY 26649 PAYROLL LIABILITIES 9343 35992 X 1795258 0 1795258 0 1795258 1682930 0 1682930 0 1682930 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C) (6) OF THE INTERNAL REVENUE CODE. ACORDINGLY, THE FINANCIAL STATEMENTS DO NOT PROVIDE FOR INCOME TAXES. THE ORGANIZATION HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. UNDER THAT GUIDANCE, TAX POSITIONS NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2025, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 0 HARNESS HORSE YOUTH FOUNDATION 2711 FRIAR TUCK ROAD ANDERSON IN 46015 310897557 12500 0 PROVIDE ASSISTANCE WITH EXPENSES INCURRED FOR YOUTH PROGRAMS AND EVENTS CONVERSE FAIRGROUNDS 607 NORTH JEFFERSON ST CONVERSE IN 46919 356043570 11603 0 INSTITUTE APPROVED FAIRGROUND IMPROVEMENTS NEW VOCATIONS RACEHORSE ADOPTION PROGRAM 719 DOLAN LN LEXINGTON KY 40511 311681380 7500 0 PROVIDE FUNDS TO HELP SUBSIDIZE THE REHABILITATION, RETRAINING, AND ADOPTION OF RETIRED INDIANA HARNESS HORSES COLLEGE ASSISTANCE 17 42500 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY THE GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B THE BULK OF ISA'S FUNDING COMES FROM SLOT MACHINE REVENUE, THE DISTRIBUTION OF WHICH IS AUTHORIZED BY THE INDIANA STATE LEGISLATURE. THE INDIANA HORSE RACING COMMISSION IS THE STATE ADMINISTRATIVE AGENCY CHARGED WITH RESPONSIBILITY OF INSURING THAT SLOT MACHINE REVENUE IS CORRECTLY ALLOCATED AND CORRECTLY SPENT BY THE RECEIVING ENTITIES. THE ISA MUST REPORT RECEIPTS AND EXPENDITURES OF SLOT MACHINE REVENUE TO THE INDIANA RACING COMMISSION ON A REGULAR BASIS FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 11B THE ISA PRESIDENT AND TREASURER REVIEW THE FORM 990. IN ADDITION, FORM 990 MAY BE REVIEWED BY THE FINANCE COMMITTEE AND ANY OTHER INTERESTED DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C CRIMINAL RECORD CHECKS ARE RUN ON ALL OFFICERS, DIRECTORS, AND EMPLOYEES WHO HAVE ACCESS TO FUNDS. THE ISA EXPECTS ALL OFICERS, DIRECTORS, AND EMPLOYEES TO SELF-REPORT POSSIBLE CONFLICT OF INTEREST ISSUES. THE ISA ENCOURAGES ANY PERSON, MEMBERS OR OTHERWISE, TO REPORT POTENTIAL CONFLICT OF INTERESTS. TYPICALLY, ALLEGATIONS OF CONFLICT OF INTERESTS ARE FORWARDED TO COUNSEL FOR THE ISA FOR INVESTIGATION AND RECOMMENDATION TO THE BOARD. THE INDIANA HORSE RACING COMMISSION EXERCISES OVERSIGHT JURISDICTION TO ENSURE COMPLIANCE WITH THE COMMISSION'S CONFLICT OF INTEREST POLICIES. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE FULL BOARD OF DIRECTORS AFTER RECEIVING AND CONSIDERING INFORMATION RELATING TO THE EMPLOYEE'S SKILLS, EDUCATION, TRAINING, PAST EMPLOYMENT EXPERIENCE, PAST SALARY LEVEL, AND COMPENSATION PAID TO EMPLOYEES IN OTHER ORGANIZATIONS PERFORMING SIMILAR TASKS. THE FULL BOARD APPROVES AN EMPLOYEE'S JOB DESCRIPTION AS WELL AS THE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE INDIVIDUALS ARE PROVIDED AN OPPORTUNITY TO REVIEW THESE AT THE ORGANIZATION'S OFFICE IN GREENFIELD, INDIANA DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 24E HORSEMEN'S REPRESENTATIVES 34,849. CHAPLAIN SERVICES 27,540. MISCELLANEOUS 25,170. SULKY CLAIM BENEVOLENT 21,860. CONTRACT LABOR 17,990. HORSEMEN & MEMBERSHIP EVENTS 12,795. MEALS 8,705. PHONE ALLOWANCE 6,318. PROPERTY TAXES 5,455. ISA TEXTING SERVICE 4,411. DUES & SUBSCRIPTIONS 2,261. HORSEMEN'S LOUNGE EXPENSES 1,130. BANK FEES 911. FORM 990, PART XII, LINE 2C: NO CHANGES WERE MADE TO THE OVERSIGHT PROCESS FROM THE PRIOR YEAR.