Civic Intelligence

Alabama Track Owners Association

EIN 87-2236487 • 501(c)6 • Montgomery, AL

Profile

Promoting the general welfare of the racetrack gaming industry, including formulating, communicating, and advocating policies favorable to the industry, with the added benefit of enhancing the economy of alabama and supporting the economic development of the state.

303 Poarch RoadMontgomery, AL 36502

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

8th percentile

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $3,611 (-100%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$0

Down $3,611 (-100%) from 2024

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $64,782 (-100%) from 2024

Expenses

Down

$3,611

Down $57,759 (-94%) from 2024

Net Income

Down

-$3,611

Down $7,023 (-206%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$800K$600K$400K$200K$0Assets 2021: $676,552Liabilities 2021: $0Net Assets 2021: $676,5522021Assets 2022: $199Liabilities 2022: $0Net Assets 2022: $1992022Assets 2023: $199Liabilities 2023: $0Net Assets 2023: $1992023Assets 2024: $3,611Liabilities 2024: $0Net Assets 2024: $3,6112024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0
Open 2025 Filing

Operations Trend

Revenue Growth2nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $2,779,205Expenses 2021: $2,102,653Net Income 2021: $676,5522021Revenue 2022: $254,422Expenses 2022: $930,775Net Income 2022: -$676,3532022Revenue 2023: $89,808Expenses 2023: $89,808Net Income 2023: $02023Revenue 2024: $64,782Expenses 2024: $61,370Net Income 2024: $3,4122024Revenue 2025: $0Expenses 2025: $3,611Net Income 2025: -$3,6112025

Highlighted filing

2025

Revenue$0
Expenses$3,611
Net Income-$3,611
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$3,611
Net income
-$3,611
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.06$0.06$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.09$0.09$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.25$0.93$0.68
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$2.78$2.10$0.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Sep 30, 2025
Signed
Feb 4, 2026
Return Version
2025v4.0
Gross Receipts
$0
Mission and Program Overview

Mission

Promoting the general welfare of the racetrack gaming industry, including formulating, communicating, and advocating policies favorable to the industry, with the added benefit of enhancing the economy of alabama and supporting the economic development of the state.

Program Services

DescriptionGrantsExpenses
THE OWNERS OF ALABAMA'S FOUR GREYHOUND TRACKS LAUNCHED A TELEVISION AD CAMPAIGN TO ENCOURAGE LAWMAKERS TO APPROVE A CONSTITUTIONAL AMENDMENT TO ALLOW VOTERS TO DECIDE WHETHER TO APPROVE A LOTTERY AND CASINOS. THE CAMPAIGN BY THE ALABAMA TRACK OWNERS ASSOCIATION SAYS A LOTTERY AND CASINOS COULD GENERATE $700 MILLION EACH YEAR AND CREATE JOBS.$3,611$3,611
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRENT PINKSTONPresident-$0--
LUTHER WINN JRVice President-$0--
LEWIS T BENEFIELDSecretary-$0--
ARTHUR MOTHERSHEDTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Alabama Track Owners Association
EIN
87-2236487
Phone
2514464324
Address
303 POARCH ROAD, MONTGOMERY, AL 36502

Signing Officer

Name
Brent Pinkston
Title
President
Phone
2152533634
Signed
2026-02-04
Discuss with paid preparer
Yes

Preparer

Firm
Warren Averett LLC
Address
105 TALLAPOOSA STREET STE 300, MONTGOMERY, AL 36104
Preparer
Jeri Groce
Phone
3342712200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10 - Payments to Affiliates

“Affiliate name: pci gaming. Amount of payment: 3,611.”

Raw XML Appendix127 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SHERRIN THOMAS
IRS990EZ/BooksInCareOfDetail/PhoneNum02512533634
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0303 POARCH ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ATMORE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd032652
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03611
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt00
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-3611
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt03611
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt03611
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt03611
IRS990EZ/NetAssetsOrFundBalancesEOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt03611
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRENT PINKSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LUTHER WINN JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LEWIS T BENEFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ARTHUR MOTHERSHED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd01
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING THE GENERAL WELFARE OF THE RACETRACK GAMING INDUSTRY, INCLUDING FORMULATING, COMMUNICATING, AND ADVOCATING POLICIES FAVORABLE TO THE INDUSTRY, WITH THE ADDED BENEFIT OF ENHANCING THE ECONOMY OF ALABAMA AND SUPPORTING THE ECONOMIC DEVELOPMENT OF THE STATE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE OWNERS OF ALABAMA'S FOUR GREYHOUND TRACKS LAUNCHED A TELEVISION AD CAMPAIGN TO ENCOURAGE LAWMAKERS TO APPROVE A CONSTITUTIONAL AMENDMENT TO ALLOW VOTERS TO DECIDE WHETHER TO APPROVE A LOTTERY AND CASINOS. THE CAMPAIGN BY THE ALABAMA TRACK OWNERS ASSOCIATION SAYS A LOTTERY AND CASINOS COULD GENERATE $700 MILLION EACH YEAR AND CREATE JOBS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03611
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt03611
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt03611
IRS990EZ/TotalProgramServiceExpensesAmt03611
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TRANSFER OF CASH TO CPI GAMING
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0PCI GAMING AUTHORITY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02020-02-28
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0134221398
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt03611
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0SOVEREIGN TRIBAL GOVERNMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0303 PORCH ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0ATMORE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0AL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd036502
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFFILIATE NAME: PCI GAMING. AMOUNT OF PAYMENT: 3,611.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENT PINKSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02152533634
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALABAMA TRACK OWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ALAB
ReturnHeader/Filer/EIN0872236487
ReturnHeader/Filer/PhoneNum02514464324
ReturnHeader/Filer/USAddress/AddressLine1Txt0303 POARCH ROAD
ReturnHeader/Filer/USAddress/CityNm0MONTGOMERY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036502
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454084437
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WARREN AVERETT LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0105 TALLAPOOSA STREET STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTGOMERY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd036104
ReturnHeader/PreparerPersonGrp/PhoneNum03342712200
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JERI GROCE
ReturnHeader/ReturnTs02026-02-06T10:01:08-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02025

Document Assets

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