Nonprofit · EIN 20-4137857
RACING OFFICIALS ACCREDITATIONPROGRAM INC
Tax-exempt · LEXINGTON, KY 40503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $98,543 | $55,312 | $43,231 | $177,944 | $0 | $177,944 |
| December 31, 2024 | 990-EZ | $74,064 | $63,607 | $10,457 | $134,713 | $0 | $134,713 |
| December 31, 2023 | 990-EZ | $60,199 | $54,007 | $6,192 | $124,256 | $0 | $124,256 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $43,000
- Program service revenue
- $55,527
- Investment income
- $16
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $8,880
- Printing, publications and postage
- $2,705
- Other expenses
- $43,727
Balance sheet and other
- Total assets, start of year
- $134,713
- Total assets, end of year
- $177,944
- Total liabilities, end of year
- $0
- Net assets, end of year
- $177,944
- Cash, savings and investments
- $177,944
- Gross receipts
- $98,543
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Lamb | Director | 0.4 | $0 |
| Eric Hamelback | Director | 0.4 | $0 |
| Wendy Davis | Secretary | 0.4 | $0 |
| Kristin Werner | Treasurer | 0.4 | $0 |
| Eddie Arroyo | Chairman | 0.4 | $0 |
| Remi Bellocq | Director | 0.4 | $0 |
| Theresa Burch | Director | 0.4 | $0 |
| John Campbell | Director | 0.4 | $0 |
| Courtney Reid | Director | 0.4 | $0 |
| Dr Jennifer Durenberger | Director | 0.4 | $0 |
| Alan Foreman | Director | 0.4 | $0 |
| Hugh Gallagher | Director | 0.4 | $0 |
| William Gallo | Director | 0.4 | $0 |
| Victor Escobar | Director | 0.4 | $0 |
| TC Lane | Director | 0.4 | $0 |
13 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Macleod | Director | 0.4 | $0 |
| Ed Martin | Director | 0.4 | $0 |
| Doug Moore | Vice Chairman | 0.4 | $0 |
| Andrew Schweigardt | Director | 0.4 | $0 |
| Robert Hartman | Director | 0.4 | $0 |
| Dr Sara Langsam | Director | 0.4 | $0 |
| Bennett Liebman | Director | 0.4 | $0 |
| Terry Meyocks | Director | 0.4 | $0 |
| Alberto Paz Rodriguez | Director | 0.4 | $0 |
| Dr W Ted Hill | Director | 0.4 | $0 |
| Keith Chamblin | Director | 0.4 | $0 |
| J Curtis Linnell | Director | 0.4 | $0 |
| Janet VanBebber | Director | 0.4 | $0 |
990-EZ for the year ended December 31, 2024: 38 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Lamb | Director | 0.4 | $0 |
| Eric Hamelback | Director | 0.4 | $0 |
| Wendy Davis | Secretary | 0.4 | $0 |
| Kristin Werner | Treasurer | 0.4 | $0 |
| Eddie Arroyo | Chairman | 0.4 | $0 |
| Remi Bellocq | Director | 0.4 | $0 |
| Theresa Burch | Director | 0.4 | $0 |
| John Campbell | Director | 0.4 | $0 |
| Dora Delgado | Director | 0.4 | $0 |
| Dr Jennifer Durenberger | Director | 0.4 | $0 |
| Alan Foreman | Director | 0.4 | $0 |
| Hugh Gallagher | Director | 0.4 | $0 |
| William Gallo | Director | 0.4 | $0 |
| Ben Huffman | Director | 0.4 | $0 |
| TC Lane | Director | 0.4 | $0 |
| James Macleod | Director | 0.4 | $0 |
| Ed Martin | Director | 0.4 | $0 |
| Doug Moore | Vice Chairman | 0.4 | $0 |
| Andrew Schweigardt | Director | 0.4 | $0 |
| Robert Hartman | Director | 0.4 | $0 |
| Dr Sara Langsam | Director | 0.4 | $0 |
| Bennett Liebman | Director | 0.4 | $0 |
| Terry Meyocks | Director | 0.4 | $0 |
| Alberto Paz Rodriguez | Director | 0.4 | $0 |
| Dr W Ted Hill | Director | 0.4 | $0 |
| Keith Chamblin | Director | 0.4 | $0 |
| Hank Zeitlin | Director | 0.4 | $0 |
| Janet VanBebber | Director | 0.4 | $0 |
| Marc Guilfoil | Director | 0.4 | $0 |
| Amy Lawyer | Director | 0.4 | $0 |
| Michele Kopiec | Director | 0.4 | $0 |
| Dan Metzger | Director | 0.4 | $0 |
| Andrew Chesser | Director | 0.4 | $0 |
| Bessie Gruwell | Director | 0.4 | $0 |
| Dr Doug Daniels | Director | 0.4 | $0 |
| Joe Bacigalupo | Director | 0.4 | $0 |
| Mindy Coleman | Director | 0.4 | $0 |
| Wynter Culberson | Director | 0.4 | $0 |
990-EZ for the year ended December 31, 2023: 29 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Lamb | Director | 0.4 | $0 |
| Eric Hamelback | Director | 0.4 | $0 |
| Wendy Davis | Secretary | 0.4 | $0 |
| Kristin Werner | Treasurer | 0.4 | $0 |
| Eddie Arroyo | Chairman | 0.4 | $0 |
| Remi Bellocq | Director | 0.4 | $0 |
| Theresa Burch | Director | 0.4 | $0 |
| John Campbell | Director | 0.4 | $0 |
| Dora Delgado | Director | 0.4 | $0 |
| Dr Jennifer Durenberger | Director | 0.4 | $0 |
| Alan Foreman | Director | 0.4 | $0 |
| Hugh Gallagher | Director | 0.4 | $0 |
| William Gallo | Director | 0.4 | $0 |
| Ben Huffman | Director | 0.4 | $0 |
| TC Lane | Director | 0.4 | $0 |
| James Macleod | Director | 0.4 | $0 |
| Ed Martin | Director | 0.4 | $0 |
| Doug Moore | Vice Chairman | 0.4 | $0 |
| Andrew Schweigardt | Director | 0.4 | $0 |
| Robert Hartman | Director | 0.4 | $0 |
| Dr Sara Langsam | Director | 0.4 | $0 |
| Bennett Liebman | Director | 0.4 | $0 |
| Terry Meyocks | Director | 0.4 | $0 |
| Alberto Paz Rodriguez | Director | 0.4 | $0 |
| Dr W Ted Hill | Director | 0.4 | $0 |
| Keith Chamblin | Director | 0.4 | $0 |
| Hank Zeitlin | Director | 0.4 | $0 |
| Janet VanBebber | Director | 0.4 | $0 |
| Marc Guilfoil | Director | 0.4 | $0 |
Address and contacts
- Address (IRS master file)
- 821 CORPORATE DR, LEXINGTON, KY 40503-2748
- Signed the 990-EZ
- Kristin Werner, Treasurer
- Phone
- (859) 224-2720
Mission
Ensure the integrity of horse racing
Program accomplishments
- ROAP held two Accreditation Schools in 2025, attended by 59 aspiring officials. Educational programming includes legal, medication, general and race video incidents as well as in-person education with working officials in a variety of positions.
- ROAP approved 8 Continuing Education events for multiple jurisdictions, both in person and oline, through the year and across the U.S, and Canada, attended by 215 officials.
- ROAP continued to support racing in international jurisdictions by offering a certificate program in Puerto Rico to 26 officials.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 20-4137857
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $177,944
- Income (IRS master file)
- $98,543
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $98,543 | $55,312 | $177,944 | XML |
| 990-EZ | December 2024 | $74,064 | $63,607 | $134,713 | IRS |
| 990-EZ | December 2023 | $60,199 | $54,007 | $124,256 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-4137857).
Questions about RACING OFFICIALS ACCREDITATIONPROGRAM INC
- What is the EIN of RACING OFFICIALS ACCREDITATIONPROGRAM INC?
- The employer identification number (EIN) of RACING OFFICIALS ACCREDITATIONPROGRAM INC is 20-4137857.
- Is RACING OFFICIALS ACCREDITATIONPROGRAM INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2006.
- Are donations to RACING OFFICIALS ACCREDITATIONPROGRAM INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does RACING OFFICIALS ACCREDITATIONPROGRAM INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of RACING OFFICIALS ACCREDITATIONPROGRAM INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RACING OFFICIALS ACCREDITATIONPROGRAM INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of RACING OFFICIALS ACCREDITATIONPROGRAM INC?
- The 990-EZ for the year ended December 31, 2025 lists 28 people; 0 received compensation from the organization.
- How much revenue does RACING OFFICIALS ACCREDITATIONPROGRAM INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $98,543, expenses of $55,312 and total assets of $177,944 at year end.
Other nonprofits in LEXINGTON
- LEXINGTON CENTER CORPORATION EIN 61-0734772 · last filed 990 for 2025
- HORSERACING INTEGRITY AND SAFETY AUTHORITY INC EIN 86-1940818 · last filed 990 for 2024
- INTERNATIONAL COACHING FEDERATION GLOBAL ENTERPRISE EIN 83-3632519 · last filed 990 for 2025
- COMMUNITY VENTURES CORPORATION INC EIN 31-1064807 · last filed 990 for 2024
- ICF CREDENTIALING AND STANDARDS EIN 85-0997468 · last filed 990 for 2025
- ICF COACH TRAINING EIN 85-1008710 · last filed 990 for 2025
- AMERICAN BOARD OF OPTICIANRY EIN 52-1147697 · last filed 990 for 2025
- LEXINGTON BLUEGRASS ASSN OF REALTORS INC EIN 61-0464019 · last filed 990 for 2025
All nonprofits in LEXINGTON · Kentucky · Community improvement and capacity building