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Racing Surfaces Testing Laboratory

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Recreation, Sports, Leisure, Athletics / Amateur Sports Competitions (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$1.01M (2023)

Expenses
$939k (2023)

Total Assets
$1.05M (2023)

Total Liabilities
$67.8k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,006,104
Expenses
$939,357
Net Income
$66,747
Net Assets
$980,187
Notable Sources of Revenue Percent of Total Revenue
Contributions $18,500
1.8%
Program Services $987,424
98.1%
Investment Income $30
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $150
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $325,232
34.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,048,004
Total Liabilities $67,817
Net Assets $980,187
Compensation
Key Employees and Officers Compensation Related Other
Bill Casner (Horse Owner) $0 $0 $0
Dora J Delgado (Executive Vice President) $0 $0 $0
Keith Chamberlin (Chief Operating Officer) $0 $0 $0
Matt F Luliano (Executive Vice President) $0 $0 $0
Stephen Koch (Associate Vice President Of Operations) $0 $0 $0
Glen Kozak (Director Of Racing Surfaces) $0 $0 $0
C Wayne Mcilwraith (Director Of Orthopaedic Research) $0 $0 $0
Mick Peterson (Director Of Racetrack Safety Program) $0 $0 $0
Mary Scollay Ward (Executive Director) $0 $0 $0
Will Farmer Dvm (Equine Medical Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$680,081
Expenses
$752,694
Net Income
-$72,613
Net Assets
$926,156
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $680,057
100.0%
Investment Income $24
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $213,636
28.4%
Assets/Debt
Total Assets $983,369
Total Liabilities $57,213
Net Assets $926,156
Compensation
Key Employees and Officers Compensation Related Other
Bill Casner (Horse Owner) $0 $0 $0
Dora J Delgado (Executive Vice President Chief Racing Officer) $0 $0 $0
Keith Chamberlin (Chief Operating Officer, National Thoroughbred Racing Association) $0 $0 $0
Matt F Luliano (Executive Vice President Executive Director) $0 $0 $0
Steve Stephen Koch (Associate Vice President Of Operations, Florida Thoroughbred Breeders And Owners Association) $0 $0 $0
Glen Kozak (Director Of Racing Surfaces) $0 $0 $0
C Wayne Mcilwraith (Director Of Orthopaedic Research) $0 $0 $0
Jim Pendergest (General Manager Of Ttc And Director Of Racing Surfaces) $0 $0 $0
Mick Peterson (Director Of Racetrack Safety Program) $0 $0 $0
Mary Scollay Ward (Executive Director And Chief Operating Officer) $0 $0 $0
Michael Ziegler (Executive Director Of Racing) $0 $0 $0
Nancy Cox (Vice President For Land Grant Engagement) $0 $0 $0
Will Farmer Dvm (Equine Medical Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$497,853
Expenses
$480,665
Net Income
$17,188
Net Assets
$998,769
Notable Sources of Revenue Percent of Total Revenue
Contributions $50,000
10.0%
Program Services $447,809
89.9%
Investment Income $44
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $121,228
25.2%
Assets/Debt
Total Assets $1,063,727
Total Liabilities $64,958
Net Assets $998,769
Compensation
Key Employees and Officers Compensation Related Other
Bill Casner (Horse Owner) $0 $0 $0
Dora J Delgado (Executive Vice President Chief Racing Officer) $0 $0 $0
Keith Chamberlin (Chief Operating Officer, National Thoroughbred Racing Association) $0 $0 $0
Matt F Luliano (Executive Vice President Executive Director) $0 $0 $0
Steve Stephen Koch (Associate Vice President Of Operations, Florida Thoroughbred Breeders And Owners Association) $0 $0 $0
Glen Kozak (Director Of Racing Surfaces) $0 $0 $0
C Wayne Mcilwraith (Director Of Orthopaedic Research) $0 $0 $0
Jim Pendergest (General Manager Of Ttc And Director Of Racing Surfaces) $0 $0 $0
Mick Peterson (Director Of Racetrack Safety Program) $0 $0 $0
Mary Scollay Ward (Executive Director And Chief Operating Officer) $0 $0 $0
Michael Ziegler (Executive Director Of Racing) $0 $0 $0
Nancy Cox (Vice President For Land Grant Engagement) $0 $0 $0
Hunter Rankin (Executive Director Of Racing, Churchill Downs Incorporated) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,238,868
Expenses
$528,980
Net Income
$709,888
Net Assets
$981,581
Notable Sources of Revenue Percent of Total Revenue
Contributions $868,000
70.1%
Program Services $370,526
29.9%
Investment Income $342
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $125,855
23.8%
Assets/Debt
Total Assets $1,034,487
Total Liabilities $52,906
Net Assets $981,581
Compensation
Key Employees and Officers Compensation Related Other
Bill Casner (Horse Owner) $0 $0 $0
Dora J Delgado (Executive Vice President Chief Racing Officer) $0 $0 $0
Amber Florence (Chief Financial Officer) $0 $0 $0
Matt F Luliano (Executive Vice President Executive Director) $0 $0 $0
Steve Stephen Koch (Sr. Vice President Of Racing Operations) $0 $0 $0
Glen Kozak (Director Of Racing Surfaces) $0 $0 $0
C Wayne Mcilwraith (Director Of Orthopaedic Research) $0 $0 $0
Jim Pendergest (General Manager Of Ttc And Director Of Racing Surfaces) $0 $0 $0
Mick Peterson (Director Of Racetrack Safety Program) $0 $0 $0
Mary Scollay Ward (Executive Director And Chief Operating Officer) $0 $0 $0
Michael Ziegler (Executive Director Of Racing) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$334,091
Expenses
$289,967
Net Income
$44,124
Net Assets
$271,693
Notable Sources of Revenue Percent of Total Revenue
Contributions $40,000
12.0%
Program Services $293,501
87.9%
Investment Income $590
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $12,000
4.1%
Professional Fundraising Fees $0
Other Salaries and Wages $120,048
41.4%
Assets/Debt
Total Assets $285,336
Total Liabilities $13,643
Net Assets $271,693
Compensation
Key Employees and Officers Compensation Related Other
Michael Peterson (Executive Di) $12,000 $0 $0
Bill Casner (Director) $0 $0 $0
Amber Florence (Director) $0 $0 $0
Matt F Iuliano (Director) $0 $0 $0
Glen Kozak (Director) $0 $0 $0
C Wayne Mcilwraith (Director) $0 $0 $0
Jim Pendergest (Director) $0 $0 $0
Mary Scollay Ward (Director) $0 $0 $0
Michael Ziegler (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$245,938
Expenses
$188,329
Net Income
$57,609
Net Assets
$227,569
Notable Sources of Revenue Percent of Total Revenue
Contributions $50,423
20.5%
Program Services $195,110
79.3%
Investment Income $405
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $12,000
6.4%
Professional Fundraising Fees $0
Other Salaries and Wages $80,335
42.7%
Assets/Debt
Total Assets $234,663
Total Liabilities $7,094
Net Assets $227,569
Compensation
Key Employees and Officers Compensation Related Other
Michael Peterson (Executive Di) $12,000 $0 $0
Mary Scollay Ward (Director) $0 $0 $0
Rick Arthur (Director) $0 $0 $0
Larry A Swartzlander (Director) $0 $0 $0
C Wayne Mcilwraith (Director) $0 $0 $0
Jim Pendergest (Director) $0 $0 $0
Glen Kozak (Director) $0 $0 $0
Jeff Thomason (Director) $0 $0 $0
Jamie Haydon (Director) $0 $0 $0
Michael Ziegler (Director) $0 $0 $0
Steve Koch (Director) $0 $0 $0
Bill Casner (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$168,275
Expenses
$196,021
Net Income
-$27,746
Net Assets
$169,960
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $165,489
98.3%
Investment Income $386
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,400
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $16,000
8.2%
Professional Fundraising Fees $0
Other Salaries and Wages $51,860
26.5%
Assets/Debt
Total Assets $182,106
Total Liabilities $12,146
Net Assets $169,960
Compensation
Key Employees and Officers Compensation Related Other
Michael Peterson (Executive Di) $16,000 $0 $0
Mary Scollay Ward (Director) $0 $0 $0
Rick Arthur (Director) $0 $0 $0
Larry A Swartzlander (Director) $0 $0 $0
C Wayne Mcilwraith (Director) $0 $0 $0
Jim Pendergest (Director) $0 $0 $0
Glen Kozak (Director) $0 $0 $0
Jeff Thomason (Director) $0 $0 $0
Jamie Haydon (Director) $0 $0 $0
Michael Ziegler (Director) $0 $0 $0
Steve Koch (Director) $0 $0 $0
Bill Casner (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$199,780
Expenses
$137,461
Net Income
$62,319
Net Assets
$197,706
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $199,367
99.8%
Investment Income $213
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $200
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $7,200
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $33,871
24.6%
Assets/Debt
Total Assets $203,017
Total Liabilities $5,311
Net Assets $197,706
Compensation
Key Employees and Officers Compensation Related Other
Michael Peterson (Executive Di) $7,200 $0 $0
Mary Scollay Ward (Director) $0 $0 $0
Rick Arthur (Director) $0 $0 $0
Larry A Swartzlander (Director) $0 $0 $0
C Wayne Mcilwraith (Director) $0 $0 $0
Jim Pendergest (Director) $0 $0 $0
Glen Kozak (Director) $0 $0 $0
Jeff Thomason (Director) $0 $0 $0
Jamie Haydon (Director) $0 $0 $0
Michael Ziegler (Director) $0 $0 $0
Steve Koch (Director) $0 $0 $0
Bill Casner (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$169,442
Expenses
$203,015
Net Income
-$33,573
Net Assets
$135,387
Notable Sources of Revenue Percent of Total Revenue
Contributions $25,350
15.0%
Program Services $141,676
83.6%
Investment Income $194
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,222
1.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,900
5.4%
Professional Fundraising Fees $0
Other Salaries and Wages $80,515
39.7%
Assets/Debt
Total Assets $138,407
Total Liabilities $3,020
Net Assets $135,387
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Michael Peterson (Executive Di) $10,900 $0 $0
Mary Scollay Ward (Director) $0 $0 $0
Rick Arthur (Director) $0 $0 $0
Larry A Swartzlander (Director) $0 $0 $0
C Wayne Mcilwraith (Director) $0 $0 $0
Jim Pendergest (Director) $0 $0 $0
Glen Kozak (Director) $0 $0 $0
Jeff Thomason (Director) $0 $0 $0
Jamie Haydon (Director) $0 $0 $0
Michael Ziegler (Director) $0 $0 $0
Steve Koch (Director) $0 $0 $0
Bill Casner (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$252,294
Expenses
$287,697
Net Income
-$35,403
Net Assets
$168,960
Notable Sources of Revenue Percent of Total Revenue
Contributions $15,884
6.3%
Program Services $236,271
93.6%
Investment Income $55
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $84
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $12,000
4.2%
Professional Fundraising Fees $0
Other Salaries and Wages $68,929
24.0%
Assets/Debt
Total Assets $191,509
Total Liabilities $22,549
Net Assets $168,960
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Michael Peterson (Executive Di) $12,000 $0 $0
Mary Scollay Ward (Director) $0 $0 $0
Rick Arthur (Director) $0 $0 $0
Larry A Swartzlander (Director) $0 $0 $0
C Wayne Mcilwraith (Director) $0 $0 $0
Jim Pendergest (Director) $0 $0 $0
Glen Kozak (Director) $0 $0 $0
Jeff Thomason (Director) $0 $0 $0
Jamie Haydon (Director) $0 $0 $0
Michael Ziegler (Director) $0 $0 $0
Bill Casner (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$202,741
Expenses
$209,222
Net Income
-$6,481
Net Assets
$204,363
Notable Sources of Revenue Percent of Total Revenue
Contributions $20,000
9.9%
Program Services $182,680
90.1%
Investment Income $61
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $12,000
5.7%
Professional Fundraising Fees $0
Other Salaries and Wages $52,741
25.2%
Assets/Debt
Total Assets $209,100
Total Liabilities $4,737
Net Assets $204,363
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Michael Peterson (Executive Direc) $12,000 $0 $0
Mary Scollay Ward (Director) $0 $0 $0
Rick Arthur (Director) $0 $0 $0
Larry A Swartzlander (Director) $0 $0 $0
C Wayne Mcilwraith (Director) $0 $0 $0
Jim Pendergest (Director) $0 $0 $0
Glen Kozak (Director) $0 $0 $0
Jeff Thomason (Director) $0 $0 $0
Jamie Haydon (Director) $0 $0 $0
Michael Ziegler (Director) $0 $0 $0
Bill Casner (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$211,124
Expenses
$202,996
Net Income
$8,128
Net Assets
$210,844
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $210,975
99.9%
Investment Income $149
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $7,000
3.4%
Professional Fundraising Fees $0
Other Salaries and Wages $68,968
34.0%
Assets/Debt
Total Assets $213,678
Total Liabilities $2,834
Net Assets $210,844

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$228,227
Expenses
$208,793
Net Income
$19,434
Net Assets
$202,716
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,000
4.4%
Program Services $214,793
94.1%
Investment Income $94
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $3,340
1.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $90,506
43.3%
Assets/Debt
Total Assets $220,765
Total Liabilities $18,049
Net Assets $202,716

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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