Racing Surfaces Testing Laboratory FY2022 filing

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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, FY2022. 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.
89¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
89%
of spending
89% of spending went to programs.
Pt IX · Ln 25 · col B
3.7 mo
of spending, in cash
3.7 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
$57K
6% of total assets
Liabilities are 6% of assets.
Pt X · Ln 26
Independent board members
8
of 10 voting members
8 of 10 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$680K
+37% vs prior year
Spent
$753K
To programs
89%
Net assets
$926K
By yearFY2020–FY2025
Revenue
$680K
FY2022▲ +37%
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
$753K
FY2022▲ +57%
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
$926K
FY2022▼ -7%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

89 cents of each dollar spent went to programs.

Program services 89% · $668K Management & general 10% · $72K Fundraising 2% · $13K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation
Horse Owner
$0Pt VII · Sec A
Executive Vice President Chief Racing Officer
$0Pt VII · Sec A
Chief Operating Officer, National Thoroughbred Racing Association
$0Pt VII · Sec A
Executive Vice President Executive Director
$0Pt VII · Sec A
Associate Vice President of Operations, Florida Thoroughbred Breeders and Owners Association
$0Pt VII · Sec A
Director of Racing Surfaces
$0Pt VII · Sec A
Director of Orthopaedic Research
$0Pt VII · Sec A
General Manager of Ttc and Director of Racing Surfaces
$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.

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1 program · $668K · in their own filed words · FY2022
01

Racetrack testing

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 26-4632727) · Dispute this line
$668Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$680K
Ln 12
Fees for servicesLn 2g$680K
Investment incomeLn 3$24
Money outPt IX
$753K
Ln 25
Programscol B$668K
Managementcol C$72K
Fundraisingcol D$13K
Owns and owesPt X
$926K
net assets · Ln 32
Cash and savingsLn 1–2$233K
Total assetsLn 16$983K
LiabilitiesLn 26$57K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$680K
Investment incomeLn 3$24
Total revenueLn 12$680K
Assets in detailPt X, end of year
CashLn 1$161K
SavingsLn 2$71K
Cash and savings togetherLn 1–2$233K
Accounts receivableLn 4$287K
Land, buildings, equipmentLn 10c$439K
Other assetsLn 15$24K
Total assetsLn 16$983K
LiabilitiesLn 26$57K
Net assetsLn 32$926K
OperationsPt I, VI
EmployeesI 513
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$292K$233K
Land, buildings, equipmentLn 10c$569K$439K
Total assetsLn 16$1.1M$983K
LiabilitiesLn 26$65K$57K
Net assetsLn 32$999K$926K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$214K$214K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$18K$18K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$28K$24K$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$43K$43K
TravelLn 17$94K$81K$13K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$186K$186K
InsuranceLn 23$51K$49K$2K
Other expenses (24a–d)Ln 24$108K$93K$15K
All other expensesLn 24e$456$456
Total functional expensesLn 25$753K$668K$72K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled 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
FY2022 ViewingFiled 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 I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $680,081 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $50,000$0
I-9 Program service revenuePrior year $447,809$680,057
I-10 Investment incomePrior year $44$24
I-11 Other revenue$0
I-12 Total revenuePrior year $497,853$680,081
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $134,598$234,782
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $346,067$517,912
I-18 Total expensesPrior year $480,665$752,694
I-19 Revenue less expensesPrior year $17,188−$72,613
Part VI · Governance 8 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction 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
Part VIII · Statement of revenue $680,081 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$680,057
VIII-3 Investment income$24
VIII-12 Total revenue$680,081
Part IX · Statement of functional expenses $752,694 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $213,636$213,636
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $3,589$3,589
IX-10 Payroll taxesPrograms $17,557$17,557
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $7,473$7,473
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $24,418 · Management $3,992$28,410
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $43,400$43,400
IX-17 TravelPrograms $81,047 · Fundraising $12,530$93,577
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $186,030$186,030
IX-23 InsurancePrograms $48,995 · Management $1,580$50,575
IX-24 Other expenses (24a–d)Programs $93,031 · Management $14,960$107,991
IX-24e All other expensesManagement $456$456
IX-25 Total functional expensesPrograms $668,303 · Management $71,861 · Fundraising $12,530$752,694
Part X · Balance sheet $983,369 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $290,962$161,169
X-2 Savings and temporary cash investmentsStart of year $960$71,444
X-4 Accounts receivableStart of year $193,081$286,804
X-10c Land, buildings and equipment, netStart of year $568,524$439,487
X-15 Other assetsStart of year $10,200$24,465
X-16 Total assetsStart of year $1,063,727$983,369
X-17 Accounts payable and accrued expensesStart of year $16,456$11,279
X-23 Secured mortgages and notes payableStart of year $48,502$45,934
X-26 Total liabilitiesStart of year $64,958$57,213
X-27 Net assets without donor restrictionsStart of year $951,326$926,156
X-32 Total net assets or fund balancesStart of year $998,769$926,156
X-33 Total liabilities and net assetsStart of year $1,063,727$983,369
Part XI · Reconciliation of net assets $926,156 net assets at year end
XI-1 Total revenue$680,081
XI-2 Total expenses$752,694
XI-3 Revenue less expenses−$72,613
XI-4 Net assets at start of year$998,769
XI-10 Net assets at end of year$926,156

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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