Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
EIN 26-4632727 • 501(c)3 • Lexington, KY
Profile
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 surfaces. Comparative data based on on-site and lab testing is used and shared on a regional basis.fully documented procedures for all tests and novel equipment developed by racing surfaces testing laboratory is in the public domain with international standard testing used where appropriate.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
Liabilities / Revenue
44th percentile
Higher debt load relative to revenue than 44% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Assets
Up$1,236,043
Up $188,039 (+18%) from 2023
Liabilities
Up$67,952
Up $135 (+0.2%) from 2023
Net Assets
Up$1,168,091
Up $187,904 (+19%) from 2023
Revenue
Up$1,327,309
Up $321,205 (+32%) from 2023
Expenses
Up$1,139,404
Up $200,047 (+21%) from 2023
Net Income
Up$187,905
Up $121,158 (+182%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Racetrack testing and safety improvement, study of alternative racetrack surfaces, and the development and promotion of standards for racetrack surfaces to increase the safety of horse and dog tracks for jockeys, animals and others involved in these sports.
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 surfaces.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $402,569 | $416,511 | ▲ $13,942 |
| Land, Buildings, and Equipment, Net | $330,771 | $273,599 | ▼ $57,172 |
| Cash and Non-Interest-Bearing Accounts | $106,124 | $269,582 | ▲ $163,458 |
| Savings and Temporary Cash Investments | $197,140 | $264,951 | ▲ $67,811 |
| Total Assets | $1,048,004 | $1,236,043 | ▲ $188,039 |
| Other Assets Total | $11,400 | $11,400 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $43,366 | $40,798 | ▼ $2,568 |
| Accounts Payable and Accrued Expenses | $18,328 | $25,206 | ▲ $6,878 |
| Unsecured Notes Loans Payable | $6,123 | $1,948 | ▼ $4,175 |
| Total Liabilities | $67,817 | $67,952 | ▲ $135 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $980,187 | $1,168,091 | ▲ $187,904 |
| Total Net Assets Fund Balance | $980,187 | $1,168,091 | ▲ $187,904 |
| Total Liabilities and Net Assets / Fund Balance | $1,048,004 | $1,236,043 | ▲ $188,039 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $273,599 | $571,346 | $844,945 |
| Name | Title |
|---|---|
| Stephen Koch | Associate Vice President O |
| Dora J Delgado | Executive Vice President |
| Matt F Iuliano | Executive Vice President |
| Nancy Cox | Vice President |
| C Wayne Mcilwraith | Director of Orthopaedic Re |
| Mick Peterson | Director of Racetrack Safe |
| Glen Kozak | Director of Racing Surface |
| Will Farmer Dvm | Equine Medical Director |
| Mary Scollay Ward | Executive Director |
| Keith Chamblin | Chief Operating Officer |
| Line Item | Amount |
|---|---|
| Other Expenses | $716,555 |
| Salaries, Compensation, and Employee Benefits | $422,849 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $366,726 | - | - | $366,726 |
| Travel | $138,861 | - | - | $138,861 |
| Depreciation Depletion | $121,304 | - | - | $121,304 |
| All Other Expenses | $102,556 | - | - | $102,556 |
| Insurance | $48,359 | - | - | $48,359 |
| Other Expenses | $38,194 | - | - | $38,194 |
| Payroll Taxes | $29,919 | - | - | $29,919 |
| Pension Plan Contributions | $13,927 | - | - | $13,927 |
| Other Employee Benefits | $12,277 | - | - | $12,277 |
| Office Expenses | $10,352 | - | - | $10,352 |
| Fees for Services Management | $8,964 | - | - | $8,964 |
| Advertising | $1,330 | - | - | $1,330 |
| Fees for Services Legal | $444 | - | - | $444 |
| Total Functional Expenses | $1,139,404 | $0 | $0 | $1,139,404 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Canada | Program Services | We Conducted Onsite Testing at Their Locations and Lab Testing of Their Samples at Our Lab in Lexington. | 2 | 2 | $57,800 |
| New Zealand | Program Services | We Conducted Lab Testing of Their Samples at Our Lab in Lexington | 1 | 1 | $1,234 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Four of the initial donors that helped start the 501c3 each have the ability to designate one board member”
“A copy of the 990 is not provided to all members of the governing body before it is filed, but it is available for them to review”
“The finance committee meets quarterly to review major transactions, oversee any potential conflicts of interest and provide a summary of activity to the board including financial statements. The finance committee is chaired by the treasurer, a cpa who has full access to all financial records, and is attended by all persons responsible for the daily financial operation of the organization.”
“They are available upon request from the organization's office.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 18328 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25206 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 402569 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 416511 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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 SURFACES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1330 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1330 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 102556 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 102556 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | RADWAN BROWN & COMPANY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8592334146 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2421 MEMBERS WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LEXINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40504 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 106124 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 269582 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 54 |
| IRS990/CYOtherExpensesAmt | 0 | 716555 |
| IRS990/CYOtherRevenueAmt | 0 | 290 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1326965 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 187905 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 422849 |
| IRS990/CYTotalExpensesAmt | 0 | 1139404 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1327309 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 121304 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 121304 |
| IRS990/Desc | 0 | RACETRACK TESTING |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1139404 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 444 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 444 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 8964 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 8964 |
| IRS990/ForeignActivitiesInd | 0 | 1 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 1 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 16.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NANCY COX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DORA J DELGADO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KEITH CHAMBLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MATT F IULIANO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEPHEN KOCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GLEN KOZAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | C WAYNE MCILWRAITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICK PETERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARY SCOLLAY WARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | WILL FARMER DVM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | EXECUTIVE VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHIEF OPERATING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXECUTIVE VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | ASSOCIATE VICE PRESIDENT O |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR OF RACING SURFACE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR OF ORTHOPAEDIC RE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR OF RACETRACK SAFE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EQUINE MEDICAL DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2009 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1327309 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 48359 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 48359 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 54 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 54 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 571346 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 330771 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 273599 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 844945 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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 SURFACES. 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 IS IN THE PUBLIC DOMAIN WITH INTERNATIONAL STANDARD TESTING USED WHERE APPROPRIATE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 43366 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 40798 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 980187 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1168091 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 980187 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1168091 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10352 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10352 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 11400 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 11400 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 12277 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 12277 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTORS |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | RENT |
| IRS990/OtherExpensesGrp/Desc | 3 | CAR & TRUCK |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 137034 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 63157 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 46000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 38194 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 137034 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 63157 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 46000 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 38194 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OVERPAID CC |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 281 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 9 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 281 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 9 |
| IRS990/OtherRevenueTotalAmt | 0 | 290 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 366726 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 366726 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 29919 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 29919 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 13927 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 13927 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL PETERSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TESTING REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPONSORSHIP REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1286465 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 40500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1286465 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 40500 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 18500 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 30 |
| IRS990/PYOtherExpensesAmt | 0 | 574022 |
| IRS990/PYOtherRevenueAmt | 0 | 150 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 987424 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 66747 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 365335 |
| IRS990/PYTotalExpensesAmt | 0 | 939357 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1006104 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 187905 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1327309 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 197140 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 264951 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 18500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 780000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 848500 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 88000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 88000 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 53 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 30 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 24 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 342 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 449 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1326965 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 987424 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 680057 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 447811 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 370526 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3812783 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 53 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 30 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 24 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 342 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 449 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00010 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00030 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 281 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 150 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 431 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99980 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99970 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4749283 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1326965 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1005924 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 680057 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 497811 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1238526 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4749283 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1327299 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1006104 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 680081 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 497811 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1238868 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4750163 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 273599 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 571346 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 844945 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 273599 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt | 0 | 2 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt | 1 | 1 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt | 0 | 2 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt | 1 | 1 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt | 0 | 57800 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt | 1 | 1234 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 0 | CANADA |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 1 | NEW ZEALAND |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt | 0 | WE CONDUCTED ONSITE TESTING AT THEIR LOCATIONS AND LAB TESTING OF THEIR SAMPLES AT OUR LAB IN LEXINGTON. |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt | 1 | WE CONDUCTED LAB TESTING OF THEIR SAMPLES AT OUR LAB IN LEXINGTON |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 0 | PROGRAM SERVICES |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 1 | PROGRAM SERVICES |
| IRS990ScheduleF/BoycottCountriesInd | 0 | 0 |
| IRS990ScheduleF/ContinuationSpentAmt | 0 | 0 |
| IRS990ScheduleF/ContinuationTotalEmployeeCnt | 0 | 0 |
| IRS990ScheduleF/ContinuationTotalOfficeCnt | 0 | 0 |
| IRS990ScheduleF/ForeignCorpOwnershipInd | 0 | 0 |
| IRS990ScheduleF/ForeignPartnershipInd | 0 | 0 |
| IRS990ScheduleF/InterestInForeignTrustInd | 0 | 0 |
| IRS990ScheduleF/PassiveForeignInvestmestCoInd | 0 | 0 |
| IRS990ScheduleF/SubtotalEmployeesCnt | 0 | 3 |
| IRS990ScheduleF/SubtotalOfficesCnt | 0 | 3 |
| IRS990ScheduleF/SubtotalSpentAmt | 0 | 59034 |
| IRS990ScheduleF/TotalEmployeeCnt | 0 | 3 |
| IRS990ScheduleF/TotalOfficeCnt | 0 | 3 |
| IRS990ScheduleF/TotalSpentAmt | 0 | 59034 |
| IRS990ScheduleF/TransferToForeignCorpInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FOUR OF THE INITIAL DONORS THAT HELPED START THE 501C3 EACH HAVE THE ABILITY TO DESIGNATE ONE BOARD MEMBER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE 990 IS NOT PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BEFORE IT IS FILED, BUT IT IS AVAILABLE FOR THEM TO REVIEW |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FINANCE COMMITTEE MEETS QUARTERLY TO REVIEW MAJOR TRANSACTIONS, OVERSEE ANY POTENTIAL CONFLICTS OF INTEREST AND PROVIDE A SUMMARY OF ACTIVITY TO THE BOARD INCLUDING FINANCIAL STATEMENTS. THE FINANCE COMMITTEE IS CHAIRED BY THE TREASURER, A CPA WHO HAS FULL ACCESS TO ALL FINANCIAL RECORDS, AND IS ATTENDED BY ALL PERSONS RESPONSIBLE FOR THE DAILY FINANCIAL OPERATION OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THEY ARE AVAILABLE UPON REQUEST FROM THE ORGANIZATION'S OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1048004 |
| IRS990/TotalAssetsEOYAmt | 0 | 1236043 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1048004 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1236043 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 10 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1139404 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1139404 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 67817 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 67952 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 67817 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 67952 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 980187 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1168091 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1139404 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1326965 |
No mirrored PDF or thumbnail assets are attached yet.