Civic Intelligence

National Museum of Racing Inc

EIN 14-1421321 • 501(c)3 • Saratoga Springs, NY

View Organization Page

Profile

Curatorial conservation of objects relating to horse racing industry

191 Union AvenueSaratoga Springs, NY 12866

www.racingmuseum.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.05x

Higher debt load relative to revenue than 17% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Net Margin

11th percentile

-31%

Higher net margin than 11% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$159,179

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

NTEE A • $25M-$50M nonprofits • Source year 2024

Asset Growth

28th percentile

-1.2%

Faster asset growth than 28% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-29%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$30,947,600

Down $368,812 (-1.2%) from 2023

Liabilities

Up

$151,252

Up $48,323 (+47%) from 2023

Net Assets

Down

$30,796,348

Down $417,135 (-1.3%) from 2023

Operations
Liabilities / Revenue17th percentileNet Margin11th percentile

Revenue

Down

$3,274,667

Down $1,344,030 (-29%) from 2023

Expenses

Up

$4,302,609

Up $335,886 (+8.5%) from 2023

Net Income

Down

-$1,027,942

Down $1,679,916 (-258%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2010: $12,679,905Liabilities 2010: $36,804Net Assets 2010: $12,643,1012010Assets 2011: $13,312,283Liabilities 2011: $46,997Net Assets 2011: $13,265,2862011Assets 2012: $13,511,723Liabilities 2012: $44,989Net Assets 2012: $13,466,7342012Assets 2013: $14,696,807Liabilities 2013: $48,414Net Assets 2013: $14,648,3932013Assets 2014: $14,813,221Liabilities 2014: $278,389Net Assets 2014: $14,534,8322014Assets 2015: $14,789,230Liabilities 2015: $50,911Net Assets 2015: $14,738,3192015Assets 2016: $14,717,770Liabilities 2016: $66,551Net Assets 2016: $14,651,2192016Assets 2017: $15,570,006Liabilities 2017: $57,179Net Assets 2017: $15,512,8272017Assets 2018: $22,008,801Liabilities 2018: $244,099Net Assets 2018: $21,764,7022018Assets 2019: $27,072,596Liabilities 2019: $1,210,861Net Assets 2019: $25,861,7352019Assets 2020: $28,538,010Liabilities 2020: $1,299,823Net Assets 2020: $27,238,1872020Assets 2021: $28,834,904Liabilities 2021: $36,388Net Assets 2021: $28,798,5162021Assets 2022: $29,006,071Liabilities 2022: $76,943Net Assets 2022: $28,929,1282022Assets 2023: $31,316,412Liabilities 2023: $102,929Net Assets 2023: $31,213,4832023Assets 2024: $30,947,600Liabilities 2024: $151,252Net Assets 2024: $30,796,3482024

Highlighted filing

2024

Assets$30,947,600
Liabilities$151,252
Net Assets$30,796,348
Open 2024 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2010: $1,762,363Expenses 2010: $2,015,679Net Income 2010: -$253,3162010Revenue 2011: $2,400,362Expenses 2011: $1,916,918Net Income 2011: $483,4442011Revenue 2012: $1,374,355Expenses 2012: $1,661,127Net Income 2012: -$286,7722012Revenue 2013: $1,695,165Expenses 2013: $1,792,132Net Income 2013: -$96,9672013Revenue 2014: $1,389,847Expenses 2014: $2,022,032Net Income 2014: -$632,1852014Revenue 2015: $2,240,937Expenses 2015: $1,814,253Net Income 2015: $426,6842015Revenue 2016: $1,520,815Expenses 2016: $1,818,378Net Income 2016: -$297,5632016Revenue 2017: $2,098,157Expenses 2017: $1,933,410Net Income 2017: $164,7472017Revenue 2018: $9,567,256Expenses 2018: $2,494,473Net Income 2018: $7,072,7832018Revenue 2019: $4,947,764Expenses 2019: $2,336,265Net Income 2019: $2,611,4992019Revenue 2020: $3,142,487Expenses 2020: $2,410,617Net Income 2020: $731,8702020Revenue 2021: $3,891,904Expenses 2021: $3,378,109Net Income 2021: $513,7952021Revenue 2022: $6,266,172Expenses 2022: $3,667,991Net Income 2022: $2,598,1812022Revenue 2023: $4,618,697Expenses 2023: $3,966,723Net Income 2023: $651,9742023Revenue 2024: $3,274,667Expenses 2024: $4,302,609Net Income 2024: -$1,027,9422024

Highlighted filing

2024

Revenue$3,274,667
Expenses$4,302,609
Net Income-$1,027,942
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$30,947,600
Liabilities
$151,252
Net assets
$30,796,348
Revenue
$3,274,667
Expenses
$4,302,609
Net income
-$1,027,942
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$30.9$0.15$30.8$3.27$4.30$1.03
2023Detailed filing. Detailed filing data is available for this year.$31.3$0.10$31.2$4.62$3.97$0.65
2022Detailed filing. Detailed filing data is available for this year.$29.0$0.08$28.9$6.27$3.67$2.60
2021Detailed filing. Detailed filing data is available for this year.$28.8$0.04$28.8$3.89$3.38$0.51
2020Detailed filing. Detailed filing data is available for this year.$28.5$1.30$27.2$3.14$2.41$0.73
2019Detailed filing. Detailed filing data is available for this year.$27.1$1.21$25.9$4.95$2.34$2.61
2018Detailed filing. Detailed filing data is available for this year.$22.0$0.24$21.8$9.57$2.49$7.07
2017Detailed filing. Detailed filing data is available for this year.$15.6$0.06$15.5$2.10$1.93$0.16
2016Detailed filing. Detailed filing data is available for this year.$14.7$0.07$14.7$1.52$1.82$0.30
2015Detailed filing. Detailed filing data is available for this year.$14.8$0.05$14.7$2.24$1.81$0.43
2014Detailed filing. Detailed filing data is available for this year.$14.8$0.28$14.5$1.39$2.02$0.63
2013Detailed filing. Detailed filing data is available for this year.$14.7$0.05$14.6$1.70$1.79$0.10
2012Summary only. Only limited summary data is available for this year.$13.5$0.04$13.5$1.37$1.66$0.29
2011Summary only. Only limited summary data is available for this year.$13.3$0.05$13.3$2.40$1.92$0.48
2010Summary only. Only limited summary data is available for this year.$12.7$0.04$12.6$1.76$2.02$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 31, 2025
Return Version
2024v5.1
Gross Receipts
$7,345,518
Mission and Program Overview

Mission

Curatorial conservation of objects

Curatorial conservation of objects relating to horse racing industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$16,079,034$19,164,581▲ $3,085,547
Land, Buildings, and Equipment, Net$10,574,736$9,107,302▼ $1,467,434
Pledges and Grants Receivable$2,358,048$1,538,524▼ $819,524
Cash and Non-Interest-Bearing Accounts-$607,589-
Savings and Temporary Cash Investments$2,054,967$290,770▼ $1,764,197
Inventories for Sale or Use$72,634$83,081▲ $10,447
Prepaid Expenses and Deferred Charges$46,040$53,346▲ $7,306
Total Assets$31,316,412$30,947,600▼ $368,812
Other Assets Total$130,953$102,407▼ $28,546
Liabilities
Accounts Payable and Accrued Expenses$53,351$79,050▲ $25,699
Deferred Revenue$37,125$64,349▲ $27,224
Unsecured Notes Loans Payable$12,453$7,853▼ $4,600
Total Liabilities$102,929$151,252▲ $48,323
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,103,442$16,315,173▲ $1,211,731
Net Assets Without Donor Restrictions$16,110,041$14,481,175▼ $1,628,866
Total Net Assets Fund Balance$31,213,483$30,796,348▼ $417,135
Total Liabilities and Net Assets / Fund Balance$31,316,412$30,947,600▼ $368,812

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,414,871$13,263,824$19,678,695
Equipment$2,653,537$5,299,634$7,953,171
Land$38,894-$38,894
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine MastersonDirectorFT$130,681$28,498$159,179

Board Members and Trustees

NameTitle
Charlotte WeberChair
John HendricksonPresident
Beverly SteinmanVice Chairman
Debby OxleyVice Chairman
George Strawbridge JrVice Chairman
Gretchen JacksonVice Chairman
Lisa TrouttVice Chairman
Mike RogersVice Chairman
Richard PalmerVice Chairman
Stella F ThayerVice Chairman
Aaron T GryderAdvisory Trustee
Barbara BankeAdvisory Trustee
Bob EdwardsAdvisory Trustee
Carolyn WilsonAdvisory Trustee
Cathleen T MarinoAdvisory Trustee
Charles NoellAdvisory Trustee
Chris BakerAdvisory Trustee
Daniel G Van CliefAdvisory Trustee
Dell HancockAdvisory Trustee
Donald R DizneyAdvisory Trustee
Elizabeth Loftus-imperioAdvisory Trustee
G Watts HumphreyAdvisory Trustee
Gd HieronymusAdvisory Trustee
Joe ClancyAdvisory Trustee
Josh PonsAdvisory Trustee
Leverett MillerAdvisory Trustee
Maureen LewiAdvisory Trustee
Penelope MillerAdvisory Trustee
Richard C Colton JrAdvisory Trustee
Robert N ClayAdvisory Trustee
Sarah JeffordsAdvisory Trustee
Terrence FinleyAdvisory Trustee
William S FarishAdvisory Trustee
A Douglas HendersonAdvisory Trustees
Andrew RichardsTrustee
Aron WellmanTrustee
Aurelia BoltonTrustee
C Kenneth GraysonTrustee
Charles V WaitTrustee
DAVID O'ROURKETrustee
Edward L BowenTrustee
H Christopher BoehningTrustee
Louis a CellaTrustee
Mary Jane HuntTrustee
Petter StanleyTrustee
Price BellTrustee
Ramon DominguezTrustee
Sean ClancyTrustee
Shannon ArvinTrustee
Susan NaylorTrustee
Tom DurkinTrustee
William RoeblingTrustee
Cornelia CorbettTrustee Emeritus
Walter BorisenokSecretary
Jeffrey S AmlingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,252,605
Program Service Revenue
$274,767
Investment Income
$1,425,545
Other Revenue
$321,750
All Other Contributions
$969,005
Change in Net Assets
$-1,027,942

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,274,667
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,071,880
Total Revenue per Audited Statements
$4,346,547
Total Revenue per Form 990
$3,274,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,176,959
Salaries, Compensation, and Employee Benefits$1,125,650
Total Fundraising Expense$512,850
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,586,608$19,346-$1,605,954
Other Salaries and Wages$438,671$120,664$201,607$760,942
Fees for Services Other$209,486$69,201$16,855$295,542
Occupancy$224,878--$224,878
Fees for Service Investment Mgmnt Fees$150$144,571-$144,721
Current Officers, Directors, Trustees, and Key Employees-$130,681-$130,681
Other Employee Benefits$40,306$35,739$28,894$104,939
Office Expenses$48,344$33,023$8,990$90,357
Fees for Services Accounting-$77,138-$77,138
Payroll Taxes$33,908$19,465$15,184$68,557
Pension Plan Contributions$5,936$32,973$21,622$60,531
Other Expenses$32,557$17,061$8,667$58,285
Travel$3,761$6,530$42,241$52,532
All Other Expenses$24,518$6,360$21,052$51,930
Advertising-$34,791-$34,791
Insurance$15,121$6,623-$21,744
Fees for Services Legal-$839-$839
Interest-$309-$309
Total Functional Expenses$3,029,145$760,614$512,850$4,302,609

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,763,682
Expenses per Audited Statements$4,302,609
Total Expenses per Form 990$4,302,609
Expenses Not Reported on Form 990$461,073
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$555,139
Fundraising Direct Expenses$324,461
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Museum Ball$354,150$196,950$9,253$187,697
Belmont Gala$241,900$115,500$7,202$108,298
Total Events$838,739$555,139$324,461$230,678
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The executive director and finance committee review 990 prior to issuance.”

Form 990, Part VI, Section B, Line 12C

“Audit and finance committee review, monitor and enforce quarterly during the year all conflicts of interests forms completed annually by board members.”

Form 990, Part VI, Section B, Line 15

“Compensation is set annually for top officials by the finance committee. Compensation is set annually for officers by the finance committee.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
National Museum of Racing Inc
EIN
14-1421321
Phone
5185840400
Address
191 UNION AVENUE, SARATOGA SPRINGS, NY 12866

Signing Officer

Name
Catherine M Masterson
Title
Director
Phone
5185840400
Signed
2025-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine M Masterson
Formed
1950
Legal Domicile
Ny
Voting Board Members
24
Independent Board Members
24
Employees
45
Volunteers
25

Preparer

Firm
Uhy Advisors Northeast Inc
Address
ONE WEST AVENUE SUITE 205, SARATOGA SPRINGS, NY 12866
Preparer
Lauren Ouimet
Phone
5185831234
Supplemental Narrative

Financial Statement Notes

PART III, LINE 1A:

“The museum's collection consists of photographs, paintings, drawings, caricatures, sculptures, painted photographs, prints, trophies and memorabilia. As permitted by accounting principles generally accepted in the u.s. And in conformity with the practice followed by many museums, collection items purchased and donated are not capitalized in the accompanying statements of financial position, gifts of collection items are not recognized as gift revenue in the accompanying statement of activities.”

PART III, LINE 4:

“The museum's collection consists of photographs, paintings, drawings, caricatures, sculptures, painted photographs, prints, trophies and memorabilia. The museums's collection enhances the horse racing history for guests of the museum.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising events: direct cost 324,461. Sales of inventory: cost of goods sold 136,612.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising events: direct cost 324,461. Sales of inventory: cost of goods sold 136,612.”

Raw XML AppendixShowing 400 of 931 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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