Racing Surfaces Testing Laboratory

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The Racing Surfaces Testing Laboratory is a non-profit (501c3) organization that coordinates and performs Testing of Surfaces primarily for the thoroughbred Racing industry. Testing includes all types of Surfaces used in horse Racing as well as other equine sports. Testing is performed on racetrack Surfaces and is based on standard test methods. This data is shared with racetracks within regions and with appropriate regulatory authorities and contributes to the epidemiological models which are intended to reduce risks to the horse and rider.fully documented procedures for all tests and novel equipment developed by Racing Surfaces Testing Laboratory are in the public domain with international standard Testing used where appropriate.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 26-4632727) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$117K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $155K a year · 15% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$117K
to officers and key staff · 9% of spending
Pay to officers and key staff is 9% of spending.
Part VII, Section A
4.2 mo
of spending, in cash
4.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $100K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$61K
5% of total assets
Liabilities are 5% of assets.
Pt X · Ln 26
Independent board members
10
of 10 voting members
10 of 10 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.3M
+2% vs prior year
Spent
$1.3M
To programs
100%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$1.3M
FY2025▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$498K
FY2022$680K
FY2023$1.0M
FY2024$1.3M
FY2025$1.3M
Expenses
$1.3M
FY2025▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$529K
FY2021$481K
FY2022$753K
FY2023$939K
FY2024$1.1M
FY2025$1.3M
Net assets
$1.2M
FY2025▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$982K
FY2021$999K
FY2022$926K
FY2023$980K
FY2024$1.2M
FY2025$1.2M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.3M

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

11 people listed on the 990; $117K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Onsite Testing Manager
$117,195Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Branden Brookfield’s $117K as Onsite Testing Manager is at the 45th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Racing Surfaces Testing Laboratory executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Racing Surfaces Testing Laboratory is a recreation and sports nonprofit based in Lexington, KY, formed in 2009.

Questions for Racing Surfaces Testing Laboratory

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1 program · $1.3M · in their own filed words · FY2025
01

Racetrack testing

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 26-4632727) · Dispute this line
$1.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$100K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$180K
Investment incomeLn 3$11K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.3M
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$467K
Total assetsLn 16$1.2M
LiabilitiesLn 26$61K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$180K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$11K
Other incomeLn 4–11$253
Gains on assetsLn 7$11K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$202K
SavingsLn 2$265K
Cash and savings togetherLn 1–2$467K
Accounts receivableLn 4$608K
Land, buildings, equipmentLn 10c$154K
Other assetsLn 15$11K
Total assetsLn 16$1.2M
LiabilitiesLn 26$61K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 513
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$535K$467K
Land, buildings, equipmentLn 10c$274K$154K
Total assetsLn 16$1.2M$1.2M
LiabilitiesLn 26$68K$61K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$425K$425K
Pension plan contributionsLn 8$17K$17K
Other employee benefitsLn 9$11K$11K
Payroll taxesLn 10$35K$35K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$8K$8K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$10K$10K
Information technologyLn 14$44K$44K
TravelLn 17$170K$170K
InterestLn 20$23$23
Depreciation, depletion and amortizationLn 22$113K$113K
InsuranceLn 23$51K$51K
Other expenses (24a–d)Ln 24$355K$355K
All other expensesLn 24e$87K$87K
Total functional expensesLn 25$1.3M$1.3M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 14, 2026 $1.3M$1.3M$21K$1.2M 990 PDF
FY2024Filed with the IRS May 14, 2025 $1.3M$1.1M$188K$1.2M 990 PDF
FY2023Filed with the IRS Aug 7, 2024 $1.0M$939K$67K$980K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $680K$753K−$73K$926K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $498K$481K$17K$999K 990 PDF
FY2020Filed with the IRS Nov 12, 2021 $1.2M$529K$710K$982K 990 PDF

Schedules filed Part IV

A · Public support B · Donors D · Assets and endowments F · Foreign O · Explanations
See the full FY2025 990
Part I · Summary $1,349,754 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$180,000
I-9 Program service revenuePrior year $1,326,965$1,158,139
I-10 Investment incomePrior year $54$11,362
I-11 Other revenuePrior year $290$253
I-12 Total revenuePrior year $1,327,309$1,349,754
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $422,849$487,725
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $716,555$840,530
I-18 Total expensesPrior year $1,139,404$1,328,255
I-19 Revenue less expensesPrior year $187,905$21,499
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,349,754 across 7 lines filed
Lines not itemized here account for $8,876 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$180,000
VIII-1h Total contributions, gifts and grants$180,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,149,263$1,149,263
VIII-3 Investment incomeRelated to mission $52$52
VIII-7 Net gain or loss on sales of assetsRelated to mission $11,310$11,310
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $253$253
VIII-12 Total revenueRelated to mission $1,169,754 · Unrelated business $0 · Excluded from tax $0$1,349,754
Part IX · Statement of functional expenses $1,328,255 across 15 lines filed
IX-7 Other salaries and wagesPrograms $424,582$424,582
IX-8 Pension plan contributionsPrograms $17,101$17,101
IX-9 Other employee benefitsPrograms $11,445$11,445
IX-10 Payroll taxesPrograms $34,597$34,597
IX-11b Legal feesPrograms $2,430$2,430
IX-11c Accounting feesPrograms $8,209$8,209
IX-12 Advertising and promotionPrograms $1,359$1,359
IX-13 Office expensesPrograms $9,726$9,726
IX-14 Information technologyPrograms $43,948$43,948
IX-17 TravelPrograms $170,474$170,474
IX-20 InterestPrograms $23$23
IX-22 Depreciation, depletion and amortizationPrograms $112,509$112,509
IX-23 InsurancePrograms $50,515$50,515
IX-24 Other expenses (24a–d)Programs $354,814$354,814
IX-24e All other expensesPrograms $86,523$86,523
IX-25 Total functional expensesPrograms $1,328,255 · Management $0 · Fundraising $0$1,328,255
Part X · Balance sheet $1,240,771 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $269,582$201,676
X-2 Savings and temporary cash investmentsStart of year $264,951$265,003
X-4 Accounts receivableStart of year $416,511$608,244
X-10c Land, buildings and equipment, netStart of year $273,599$154,448
X-15 Other assetsStart of year $11,400$11,400
X-16 Total assetsStart of year $1,236,043$1,240,771
X-17 Accounts payable and accrued expensesStart of year $25,206$14,558
X-23 Secured mortgages and notes payableStart of year $40,798$38,230
X-24 Unsecured notes and loans payableStart of year $1,948$8,373
X-26 Total liabilitiesStart of year $67,952$61,161
X-27 Net assets without donor restrictionsStart of year $1,168,091$1,100,801
X-28 Net assets with donor restrictions$78,809
X-32 Total net assets or fund balancesStart of year $1,168,091$1,179,610
X-33 Total liabilities and net assetsStart of year $1,236,043$1,240,771
Part XI · Reconciliation of net assets $1,179,610 net assets at year end
XI-1 Total revenue$1,349,754
XI-2 Total expenses$1,328,255
XI-3 Revenue less expenses$21,499
XI-4 Net assets at start of year$1,168,091
XI-8 Prior period adjustments−$9,980
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,179,610

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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