California Harness Horsemens Associatio

Nonprofit profile at a glance

EIN
952156687
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9162126328
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$265,848
Expenses
$300,065
Assets
$106,840
Liabilities
$25,682

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • David Nuemeister (President)
  • Billie Schwartz (Vice President)

Highest reported compensation

  • Jimmy Perez (Executive Dir.): $61,824 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The improvement of harness horse racing and promotion of the highest standards of racing. Informing members of the state laws, promoting legislative changes, monitoring impending legislation and meeting the requirements of section 19641 of the CA business and professions code for eligible beneficiaries involved in occupations directly related to the physical care of horses at CA racetracks.

What it reported doing in 2024

The association supports and promotes harness racing in California.CHHA commits its supplemental ADW fund to be paid directly to the California Standard bred sires stakes program from the track operator.The association keeps members informed of both changes in state laws and impending legislation relevant to the harness racing industry.CHHA represents harness horsemen at both the monthly CA horse racing board meetings and at Cal Expo committee meetings.CHHA continues to work to find permanent homes for harness racing in California.The association works with breeders in the state to promote the breeding industry.Through our representation, CHHA works with the CA Horse Racing Board Safety Committee.The association manages and administers the "Backstretch and Welfare Program which is a state legislated medical insurance program for backstretch workers.CHHA also administers the workers compensation program in which horsemen are subsidized up to $3,000 a year to help with the cost of workers compensation insurance. The association also helps horsemen with their paperwork in keeping their policies in good standing.CHHA continues to be the liaison between the horsemen and management to discuss purse schedules, contract negotiations, and all other race related matters.The association acts as group administrator for a medical "self-pay" program for drivers and trainers.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 19
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.4%; rating input score 70
  • Program expense ratio: 62.4%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 70.4% of revenue deployed · 62.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $187K in reported program spending
  • Leadership: top reported pay $62K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.