Ohio Harness Horsemen's Association

Legal name: Ohio Harness Horsemen's Association as Agent for Beneficiaries

Nonprofit profile at a glance

EIN
316050108
IRS 990 coverage
2013–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Grove City, OH, US
Phone
(614) 221-3650
Rating confidence
Limited

Official website

Reported finances

Revenue
$79,963,925
Expenses
$82,930,192
Assets
$103,972,297
Liabilities
$26,643,990

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

Leadership & pay

31 people listed

Executive titles in this filing

  • SCOTT MOGAN (PRESIDENT)
  • RANDY HAINES (VICE PRESIDENT)
  • RENEE MANCINO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RENEE MANCINO (EXECUTIVE DIRECTOR): $252,028 total reported compensation

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

Overview

Mission

To represent and support harness horsemen in Ohio, promoting the sport of harness racing.

What it reported doing in 2024

Formed pursuant to section 3769 of the Ohio revised code to promote and improve harness racing in the state of Ohio, to recommend changes in rules and regulations to public and racing officials, and to protect and promote the welfare of its members.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 49
  • Accountability: 100
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 6th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 7.2%; rating input score 7; 6th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.7%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.25; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 88; 88th percentile among comparable filings

Growth

  • Program expense growth: 66.2% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 15% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 30 of 30 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $252K · 31 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Grant itemization coverage scored 7/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.