OHIO HARNESS HORSEMEN'S ASSOCIATION AS AGENT FOR BENEFICIARIES (EIN 316050108) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1954

Legal Domicile

Principal Officer

SCOTT MOGAN

Phone

6142213650

Tax Period

2023-01-01 to 2023-12-31

OHIO HARNESS HORSEMEN'S ASSOCIATION AS AGENT FOR BENEFICIARIES, founded in 1954, is a mid-sized nonprofit that reported $75.6M in total revenue in fiscal year 2023. Expenses of $65.5M left a modest 13% surplus.

Mission

THE ASSOCIATION'S PRIMARY EXEMPT PURPOSE IS TO PROMOTE AND IMPROVE HARNESS RACING IN THE STATE OF OHIO AND TO RECOMMEND CHANGES IN RULES AND REGULATIONS TO THE PUBLC.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $202,434

Program Service Revenue $72,084,343

Investment Income $3,267,792

Other Revenue $8,753

TOTAL REVENUE $75,563,322

Expense Breakdown

Grants Paid $90,000

Salaries & Benefits $457,911

Fundraising Expenses $0

Other Expenses $64,911,815

TOTAL EXPENSES $65,459,726

Year-over-Year Comparison

	2023	2022	Change
Revenue	$75,563,322	$70,590,723	+0.1%
Expenses	$65,459,726	$60,768,742	+0.1%
Net Income	$10,103,596	$9,821,981	+0.0%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$166,088

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KELSEY BRINKMAN	DIRECTOR	1.00	Director	$0	$0	$0
JACOB MOSSBARGER	DIRECTOR	1.00	Director	$0	$0	$0
MARK WINTERS SR	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL J POLHAMUS	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT MOGAN	PRESIDENT	1.00	Officer Director	$0	$0	$0
HUGH BEATTY JR	DIRECTOR	1.00	Director	$0	$0	$0
JOHN RYAN MELSHEIMER	DIRECTOR	1.00	Director	$0	$0	$0
CHARLES MYRICK	DIRECTOR	1.00	Director	$0	$0	$0
RANDY LEOPARD	DIRECTOR	1.00	Director	$0	$0	$0
MARYJO RINI-BROSS	DIRECTOR	1.00	Director	$0	$0	$0
JOE MCLEAD	DIRECTOR	1.00	Director	$0	$0	$0
BRAD WALLACE	DIRECTOR	1.00	Director	$0	$0	$0
KENT SAUNDERS	DIRECTOR	1.00	Director	$0	$0	$0
KEITH GISSER	DIRECTOR	1.00	Director	$0	$0	$0
STEVEN ZEEHANDELAR	DIRECTOR	1.00	Director	$0	$0	$0
ALLAN RUSTY VORHEES	DIRECTOR	1.00	Director	$0	$0	$0
RANDY HAINES	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
SENENA ESTY	DIRECTOR	1.00	Director	$0	$0	$0
BRIAN BROWN	DIRECTOR	1.00	Director	$0	$0	$0
ROY BURNS	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT HAGEMEYER	DIRECTOR	1.00	Director	$0	$0	$0
C BRIAN LONEY	DIRECTOR	1.00	Director	$0	$0	$0
JAMES ARLEDGE JR	DIRECTOR	1.00	Director	$0	$0	$0
STEVE BATESON	DIRECTOR	1.00	Officer Director	$0	$0	$0
AYERS RATLIFF SR	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS BEAVER	DIRECTOR	1.00	Director	$0	$0	$0
DR LAURIE GALLATIN	DIRECTOR	1.00	Director	$0	$0	$0
CHARLES HANK LEVAN	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS PAGE	DIRECTOR	1.00	Director	$0	$0	$0
RYAN HOLTEN	DIRECTOR	1.00	Director	$0	$0	$0
RENEE MANCINO	EXECUTIVE DIRECTOR	40.00	Officer	$159,188	$6,900	$166,088

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$75,563,322	$65,459,726	$96,275,169	$10,103,596
2022	$70,590,723	$60,768,742	$85,360,119	$9,821,981
2021	$69,500,596	$60,250,490	$76,103,227	$9,250,106
2020	$41,770,465	$41,482,378	$57,869,830	$288,087
2019	$56,037,830	$48,273,885	$56,106,697	$7,763,945
2018	$52,043,963	$46,063,127	$47,190,634	$5,980,836

OHIO HARNESS HORSEMEN'S ASSOCIATION AS AGENT FOR BENEFICIARIES