Nonprofit · EIN 26-4632727
RACING SURFACES TESTING LABORATORY
Tax-exempt · LEXINGTON, KY 40502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,349,754 | $1,328,255 | $21,499 | $1,240,771 | $61,161 | $1,179,610 |
| December 31, 2024 | 990 | $1,327,309 | $1,139,404 | $187,905 | $1,236,043 | $67,952 | $1,168,091 |
| December 31, 2023 | 990 | $1,006,104 | $939,357 | $66,747 | $1,048,004 | $67,817 | $980,187 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $180,000
- Program service revenue
- $1,158,139
- Investment income
- $11,362
- Net gain from sales of assets
- $11,310
- Other revenue
- $253
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $424,582
- Salaries, compensation and benefits (total)
- $487,725
- Professional fundraising fees
- $0
- Legal fees
- $2,430
- Accounting fees
- $8,209
- Travel
- $170,474
- Depreciation
- $112,509
- Program services (functional)
- $1,328,255
Balance sheet and other
- Total assets, start of year
- $1,236,043
- Total assets, end of year
- $1,240,771
- Total liabilities, end of year
- $61,161
- Net assets, end of year
- $1,179,610
- Land, buildings and equipment
- $154,448
- Net assets without donor restrictions
- $1,100,801
- Net assets with donor restrictions
- $78,809
- Gross receipts
- $1,349,754
- Employees
- 13
- Volunteers
- 0
- Year formed
- 2009
- State of legal domicile
- ME
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRANDEN BROOKFIELD | ONSITE TESTING MANAGER Highest-paid employee | 63 | $117,195 |
| NANCY COX | DIRECTOR Trustee or director | 0.5 | $0 |
| DORA J DELGADO | DIRECTOR Trustee or director | 0.5 | $0 |
| KEITH CHAMBLIN | DIRECTOR Trustee or director | 0.5 | $0 |
| MATT F IULIANO | DIRECTOR Trustee or director | 1 | $0 |
| STEPHEN KOCH | DIRECTOR Trustee or director | 0.5 | $0 |
| GLEN KOZAK | DIRECTOR Trustee or director | 0.5 | $0 |
| C WAYNE MCILWRAITH | DIRECTOR Trustee or director | 0.5 | $0 |
| MICK PETERSON | EXECUTIVE DIRECTOR Trustee or director, Officer | 16 | $0 |
| MARY SCOLLAY WARD | DIRECTOR Trustee or director | 0.5 | $0 |
| WILL FARMER | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANCY COX | VICE PRESIDENT Trustee or director | 0.5 | $0 |
| DORA J DELGADO | EXECUTIVE VICE PRESIDENT Trustee or director | 0.5 | $0 |
| KEITH CHAMBLIN | CHIEF OPERATING OFFICER Trustee or director | 0.5 | $0 |
| MATT F IULIANO | EXECUTIVE VICE PRESIDENT Trustee or director | 1 | $0 |
| STEPHEN KOCH | ASSOCIATE VICE PRESIDENT O Trustee or director | 0.5 | $0 |
| GLEN KOZAK | DIRECTOR OF RACING SURFACE Trustee or director | 0.5 | $0 |
| C WAYNE MCILWRAITH | DIRECTOR OF ORTHOPAEDIC RE Trustee or director | 0.5 | $0 |
| MICK PETERSON | DIRECTOR OF RACETRACK SAFE Trustee or director, Officer | 16 | $0 |
| MARY SCOLLAY WARD | EXECUTIVE DIRECTOR Trustee or director | 0.5 | $0 |
| WILL FARMER DVM | EQUINE MEDICAL DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL CASNER | HORSE OWNER Trustee or director | 0.5 | $0 |
| DORA J DELGADO | EXECUTIVE VICE PRESIDENT Trustee or director | 0.5 | $0 |
| KEITH CHAMBERLIN | CHIEF OPERATING OFFICER Trustee or director | 0.5 | $0 |
| MATT F LULIANO | EXECUTIVE VICE PRESIDENT Trustee or director | 1 | $0 |
| STEPHEN KOCH | ASSOCIATE VICE PRESIDENT OF OPERATIONS Trustee or director | 0.5 | $0 |
| GLEN KOZAK | DIRECTOR OF RACING SURFACES Trustee or director | 0.5 | $0 |
| C WAYNE MCILWRAITH | DIRECTOR OF ORTHOPAEDIC RESEARCH Trustee or director | 0.5 | $0 |
| MICK PETERSON | DIRECTOR OF RACETRACK SAFETY PROGRAM Trustee or director, Officer | 16 | $0 |
| MARY SCOLLAY WARD | EXECUTIVE DIRECTOR Trustee or director | 0.5 | $0 |
| WILL FARMER DVM | EQUINE MEDICAL DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 838 E HIGH ST STE 274, LEXINGTON, KY 40502-2107
- Principal officer (990 for 2025)
- MICHAEL PETERSON, 624 SAYRE AVENUE, LEXINGTON, KY 40508
- Signed the 990
- MICHAEL PETERSON, EXECUTIVE DIRECTOR
- Phone
- (207) 409-6872
- Website
- WWW.RACINGSURFACES.ORG
- Return prepared by
- RADWAN BROWN & COMPANY PSC
Mission
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.
Program accomplishments
- RACETRACK TESTINGExpenses $1,328,255 · revenue $1,169,754
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4632727
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N70)
- Assets (IRS master file)
- $1,240,771
- Income (IRS master file)
- $1,366,167
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,349,754 | $1,328,255 | $1,240,771 | IRS |
| 990 | December 2024 | $1,327,309 | $1,139,404 | $1,236,043 | IRS |
| 990 | December 2023 | $1,006,104 | $939,357 | $1,048,004 | XML |
| 990 | December 2022 | $680,081 | $752,694 | $983,369 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 26-4632727).
Questions about RACING SURFACES TESTING LABORATORY
- What is the EIN of RACING SURFACES TESTING LABORATORY?
- The employer identification number (EIN) of RACING SURFACES TESTING LABORATORY is 26-4632727.
- Is RACING SURFACES TESTING LABORATORY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to RACING SURFACES TESTING LABORATORY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RACING SURFACES TESTING LABORATORY 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 SURFACES TESTING LABORATORY 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 SURFACES TESTING LABORATORY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of RACING SURFACES TESTING LABORATORY?
- The 990 for the year ended December 31, 2025 names MICHAEL PETERSON.
- Who are the officers and directors of RACING SURFACES TESTING LABORATORY?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $117,195 (BRANDEN BROOKFIELD, ONSITE TESTING MANAGER).
- How much revenue does RACING SURFACES TESTING LABORATORY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,349,754, expenses of $1,328,255 and total assets of $1,240,771 at year end.
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