Civic Intelligence

Association of Racing Commissioners

EIN 61-0289940 • 501(c)6 • Lexington, KY

View Organization Page

Profile

To encourage a forceful nationwide regulation of racing and wagering for the protection of the sport, contestants and the public.

2365 Harrodsburg Rd Ste B450Lexington, KY 40504

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.34x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.86x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

14th percentile

-9.6%

Higher net margin than 14% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$252,744

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 33.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

25th percentile

-2.9%

Faster asset growth than 25% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

4.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$1,928,316

Down $57,706 (-2.9%) from 2023

Liabilities

Up

$656,311

Up $15,171 (+2.4%) from 2023

Net Assets

Down

$1,272,005

Down $72,877 (-5.4%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin14th percentile

Revenue

Up

$765,002

Up $33,776 (+4.6%) from 2023

Expenses

Up

$838,542

Up $45,330 (+5.7%) from 2023

Net Income

Down

-$73,540

Down $11,554 (-19%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,036,987Liabilities 2010: $590,290Net Assets 2010: $446,6972010Assets 2011: $1,040,488Liabilities 2011: $555,469Net Assets 2011: $485,0192011Assets 2012: $1,114,410Liabilities 2012: $563,021Net Assets 2012: $551,3892012Assets 2013: $1,187,886Liabilities 2013: $606,811Net Assets 2013: $581,0752013Assets 2014: $1,238,514Liabilities 2014: $593,963Net Assets 2014: $644,5512014Assets 2015: $1,174,837Liabilities 2015: $556,040Net Assets 2015: $618,7972015Assets 2016: $1,285,589Liabilities 2016: $570,651Net Assets 2016: $714,9382016Assets 2017: $1,437,611Liabilities 2017: $629,088Net Assets 2017: $808,5232017Assets 2018: $1,530,832Liabilities 2018: $652,253Net Assets 2018: $878,5792018Assets 2019: $1,620,352Liabilities 2019: $668,478Net Assets 2019: $951,8742019Assets 2020: $1,770,802Liabilities 2020: $654,785Net Assets 2020: $1,116,0172020Assets 2021: $1,966,006Liabilities 2021: $686,720Net Assets 2021: $1,279,2862021Assets 2022: $2,023,606Liabilities 2022: $618,357Net Assets 2022: $1,405,2492022Assets 2023: $1,986,022Liabilities 2023: $641,140Net Assets 2023: $1,344,8822023Assets 2024: $1,928,316Liabilities 2024: $656,311Net Assets 2024: $1,272,0052024

Highlighted filing

2024

Assets$1,928,316
Liabilities$656,311
Net Assets$1,272,005
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $711,3442010Revenue 2011: $712,099Expenses 2011: $673,777Net Income 2011: $38,3222011Expenses 2012: $695,1182012Revenue 2013: $696,814Expenses 2013: $667,128Net Income 2013: $29,6862013Revenue 2014: $681,234Expenses 2014: $630,189Net Income 2014: $51,0452014Revenue 2015: $674,247Expenses 2015: $695,465Net Income 2015: -$21,2182015Revenue 2016: $701,425Expenses 2016: $605,284Net Income 2016: $96,1412016Revenue 2017: $683,702Expenses 2017: $590,117Net Income 2017: $93,5852017Revenue 2018: $742,301Expenses 2018: $672,245Net Income 2018: $70,0562018Revenue 2019: $727,331Expenses 2019: $654,036Net Income 2019: $73,2952019Revenue 2020: $742,543Expenses 2020: $578,400Net Income 2020: $164,1432020Revenue 2021: $735,827Expenses 2021: $572,558Net Income 2021: $163,2692021Revenue 2022: $778,554Expenses 2022: $651,007Net Income 2022: $127,5472022Revenue 2023: $731,226Expenses 2023: $793,212Net Income 2023: -$61,9862023Revenue 2024: $765,002Expenses 2024: $838,542Net Income 2024: -$73,5402024

Highlighted filing

2024

Revenue$765,002
Expenses$838,542
Net Income-$73,540
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,928,316
Liabilities
$656,311
Net assets
$1,272,005
Revenue
$765,002
Expenses
$838,542
Net income
-$73,540
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.66$1.27$0.77$0.84$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.99$0.64$1.34$0.73$0.79$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.02$0.62$1.41$0.78$0.65$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.97$0.69$1.28$0.74$0.57$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.77$0.65$1.12$0.74$0.58$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.67$0.95$0.73$0.65$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.53$0.65$0.88$0.74$0.67$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.44$0.63$0.81$0.68$0.59$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.57$0.71$0.70$0.61$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.56$0.62$0.67$0.70$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.59$0.64$0.68$0.63$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.19$0.61$0.58$0.70$0.67$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.56$0.55$0.70
2011Summary only. Only limited summary data is available for this year.$1.04$0.56$0.49$0.71$0.67$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.59$0.45$0.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 15, 2025
Return Version
2024v5.0
Gross Receipts
$765,002
Mission and Program Overview

Mission

To encourage a forceful, nationwide regulation of racing and wagering for the protection of the sport, contestants and the public.

To encourage a forceful nationwide regulation of racing and wagering for the protection of the sport, contestants and the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,636,509$1,581,537▼ $54,972
Accounts Receivable$338,590$312,941▼ $25,649
Prepaid Expenses and Deferred Charges$10,923$3,644▼ $7,279
Total Assets$1,986,022$1,928,316▼ $57,706
Other Assets Total-$30,194-
Liabilities
Deferred Revenue$579,400$588,200▲ $8,800
Accounts Payable and Accrued Expenses$61,740$68,111▲ $6,371
Total Liabilities$641,140$656,311▲ $15,171
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,344,882$1,272,005▼ $72,877
Total Net Assets Fund Balance$1,344,882$1,272,005▼ $72,877
Total Liabilities and Net Assets / Fund Balance$1,986,022$1,928,316▼ $57,706

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$356,502$356,502
Other Land Buildings-$23,867$23,867
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Edward MartinPresident &FT$252,744$252,744
Edward MartinPresident & CEO-$252,744$252,744

Board Members and Trustees

NameTitle
Doug MooreChair
Anthony SalernoChair Elect/
Amy CookDirector
Charles MooreDirector
Christopher DragoneDirector
Chuck IbeyDirector
Connie WinnDirector
Deena PitmanDirector
Dr John ChanceyDirector
Duncan PattersonDirector
Ismael TrejoDirector
Jamie EadsDirector
Katherine CunninghamDirector
Mike HopkinsDirector
Rob WilliamsDirector
Scott ChaneyDirector
Stephen LandryDirector
Tom ChuckasDirector
Waqas AshmedDirector
Dominic DiceraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$693,744
Program Service Revenue
$56,998
Investment Income
$14,093
Other Revenue
$167
Change in Net Assets
$-73,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$500,359
Other Expenses$338,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$252,744-$252,744
Other Salaries and Wages-$138,841-$138,841
Pension Plan Contributions-$60,088-$60,088
Travel-$47,547-$47,547
Occupancy-$44,387-$44,387
All Other Expenses$5,861$32,688-$38,549
Conferences and Meetings$35,213--$35,213
Payroll Taxes-$25,439-$25,439
Other Employee Benefits-$23,247-$23,247
Fees for Services Accounting-$12,600-$12,600
Other Expenses-$7,925-$7,925
Fees for Services Legal-$196-$196
Total Functional Expenses$41,074$797,468$0$838,542
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Organization has members.”

Form 990, Page 6, Part VI, Line 7A

“Board members are elected by vote.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the tax return is provided to the president and board of directors and is approved before filing.”

Form 990, Page 6, Part VI, Line 15A

“Compensation of key employees is determined by committee and both key employees have signed contracts in place.”

Form 990, Page 6, Part VI, Line 15B

“Compensation of key employees is determined by committee and both key employees have signed contracts in place.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Association of Racing Commissioners
EIN
61-0289940
Phone
8592247070
Address
2365 HARRODSBURG RD STE B450, LEXINGTON, KY 40504

Signing Officer

Name
Edward Martin
Title
President & CEO
Phone
8592247070
Signed
2025-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Martin
Formed
1988
Legal Domicile
Ky
Voting Board Members
21
Independent Board Members
21
Employees
6

Preparer

Firm
Miller Mayer Sullivan & Stevens Llp
Address
2365 HARRODSBURG RD STE A100, LEXINGTON, KY 40504
Preparer
Jennifer L Barton CPA
Phone
8592233095
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT &
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR ELECT/
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ELECTED BY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE TAX RETURN IS PROVIDED TO THE PRESIDENT AND BOARD OF DIRECTORS AND IS APPROVED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF KEY EMPLOYEES IS DETERMINED BY COMMITTEE AND BOTH KEY EMPLOYEES HAVE SIGNED CONTRACTS IN PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF KEY EMPLOYEES IS DETERMINED BY COMMITTEE AND BOTH KEY EMPLOYEES HAVE SIGNED CONTRACTS IN PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990/USAddress/AddressLine1Txt02365 HARRODSBURG RD STE B450
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040504

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