Pennsylvania Harness Horsemen's Association

Nonprofit profile at a glance

EIN
231677844
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Chester, PA, USA
Phone
6108745200
Rating confidence
Limited

Official website

Reported finances

Revenue
$5,663,075
Expenses
$5,520,132
Assets
$40,523,471
Liabilities
$39,477,522

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • MIKE HARANT (EXECUTIVE DIRECTOR)
  • SAMUEL A BEEGLE (PRESIDENT)
  • JAKE HARTLINE (VICE-PRESIDENT)

Highest reported compensation

  • MIKE HARANT (EXECUTIVE DIRECTOR): $154,705 total reported compensation
  • VIET H NGUYEN (CFO): $141,147 total reported compensation
  • ROBERT BAGGITT JR (BOARD MEMBER): $75,399 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The phha is a membership organization which promotes the welfare and development of harness racing in Pennsylvania. The most significant activities for the organization are to promote harness racing through marketing and provides health benefits for members.

What it reported doing in 2025

Promotion of harness racing in Pennsylvania. Thousands of persons are benefited through the jobs created by the harness racing industry. Also, provides health and pension benefits to trainers, drivers, and groomsmen, some that otherwise would do without.

Operating model

Revenue model
Earned-program. 87% 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: 73
  • Accountability: 90
  • Sustainability: 46
  • Growth: 40

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • 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: 88.9%; rating input score 89; 31st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 22nd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.5%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 7.34; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.97; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.6% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $155K · 13 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $128K reported
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.