Parimutuel Wagers Distribution Class A & C Tracks
Parimutuel Wagering Return To Public Emerald Downs 141,945,326.60 113,311,559.79 Dayton 43,937.00 35,584.65 Sun Downs 519,359.00 416,565.80 Waitsburg 48,275.00 38,980.10 Walla Walla 165,381.00 133,941.15 Class C Totals 776,952.00 625,071.70 Grand Total 142,722,278.60 113,936,631.49	Racetrack Retention 28,633,766.81 8,352.35 102,793.20 9,294.90 31,439.85 151,880.30 28,785,647.11
Number of Race Days, Races, Horses, and Average Horses/Race
Number Race Days Number Races # Horses Starting Emerald Downs 91 824 6,252 Dayton 2 16 106 Sun Downs 10 91 562 Walla Walla 5 48 276 Waitsburg 2 18 111 Statewide Totals 110 997 7,307	Average Horses Per Race 7.59 6.63 6.18 5.75 6.17 7.33

Advance Deposit Wagering – RCW 67.16.260
Advance Deposit Wagering (ADW) is a form of parimutuel wagering in which an individual deposits money in an account with an entity licensed by the WHRC to conduct advance deposit wagering and then the money is used by the account holder to place parimutuel wagers in person, by telephone or other electronic means. A portion of the wager, the "source market fee", made on any race by a person whose principle residence is in Washington is returned to Emerald Downs and the WHRC. The source market fee is distributed as Washington-bred breeder awards and owner’s bonuses, purse accounts, and operating accounts (WAC 260-49-070).

Nonprofit Racetracks’ Purse Fund - RCW 67.16.105
The WHRC provides $300,000 annually to the nonprofit racetracks to distribute as purses. These funds come from several sources, with the majority from Emerald Downs, which pays an amount equal to one-tenth of one percent of the amount wagered at Emerald Downs and its OTBs. Other sources include source market fees, fines, interest from the WHRC operating account and interest from the nonprofit purse fund. The WHRC provides from its operating budget, the difference between the funds collected and three hundred thousand dollars. The amount collected in 2006 for distribution to the nonprofit tracks in 2007 was $216,294.22 leaving a difference of $83,705.78, which was paid from the WHRC operating budget in 2007. The distribution is pro-rated based on the number of live race days at each nonprofit racetrack.

Donohue Fund - RCW 67.16.102(2)
Interest from the Owner's Bonus Funds in 2006 was paid to the nonprofit racetracks in 2007 for maintaining and upgrading their respective racing courses and equine quartering areas.
RCW 67.16.102(2)

Washington-bred Owner’s Bonus - RCW 67.16.102
One percent of parimutuel wagering at Emerald Downs and its off-track-betting locations (OTBs) is paid at the end of the race year to all licensed owners whose Washington-bred horses place first, second, third, or fourth at Emerald Downs. Owner’s bonuses also include 2.5 percent of the source market fee collected from ADW (WAC 260-49-070). The horse must be a registered Washington-bred to participate in the owner’s bonus program. These awards are distributed within 90 days after the conclusion of the live race meet.
RCW 67.16.102(1) WAC 260-49-070

Owners Bonus Revenue Source Emerald Downs and OTBs Source Market Fee Total Owner’s Bonus Revenue Received

1,419,453.27 94,352.71 1,513,805.98

Washington-bred Breeder’s Award - RCW 67.16.175
One percent of exotic wagers placed at Emerald Downs and its OTBs is paid at the end of the race year to the breeder of record of Washington-bred horses that finish first, second and third. Breeder’s awards also include 2.5 percent of the source market fees collected from ADW (WAC 260-49-070). In 2007, distribution of Breeder’s Award was expanded to include awards for Washington-bred horses finishing second and third at Emerald Downs, in addition to the first place horse (WAC 260-16-065). Prior to 2007, only the first place Washington-bred horse received a Breeder’s Award. This change resulted in more Washington breeders receiving awards. These awards are distributed within 90 days after the conclusion of the live race meet.
RCW 67.16.175 WAC 260-49-070

WHRC Operating Revenue
The WHRC operating account is comprised of revenue received from parimutuel tax, source market fees, individual license fees, annual license fees from advance deposit wagering firms, and live race day license fees.