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RACING OFFICIALS ACCREDITATIONPROGRAM INC

EIN 20-4137857 LEXINGTON, KY

Revenue 2025
$98,543
Expenses 2025
$55,312

Program services were 0.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
06
NTEE code
S41
Classification
1000
Street
821 CORPORATE DR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

1 other organization in the IRS Business Master File lists the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2025

Primary exempt purpose

Ensure the integrity of horse racing

  • ROAP held two Accreditation Schools in 2025, attended by 59 aspiring officials. Educational programming includes legal, medication, general and race video incidents as well as in-person education with working officials in a variety of positions.

  • ROAP approved 8 Continuing Education events for multiple jurisdictions, both in person and oline, through the year and across the U.S, and Canada, attended by 215 officials.

  • ROAP continued to support racing in international jurisdictions by offering a certificate program in Puerto Rico to 26 officials.

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Frank Lamb

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Eric Hamelback

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Wendy Davis

    Secretary

    Total calculated
    $0
    Hours/week
    0.4
  • Kristin Werner

    Treasurer

    Total calculated
    $0
    Hours/week
    0.4
  • Eddie Arroyo

    Chairman

    Total calculated
    $0
    Hours/week
    0.4
  • Remi Bellocq

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Theresa Burch

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • John Campbell

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Courtney Reid

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Dr Jennifer Durenberger

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Alan Foreman

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Hugh Gallagher

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • William Gallo

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Victor Escobar

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • TC Lane

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • James Macleod

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Ed Martin

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Doug Moore

    Vice Chairman

    Total calculated
    $0
    Hours/week
    0.4
  • Andrew Schweigardt

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Robert Hartman

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Dr Sara Langsam

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Bennett Liebman

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Terry Meyocks

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Alberto Paz Rodriguez

    Director

    Total calculated
    $0
    Hours/week
    0.4
  • Dr W Ted Hill

    Director

    Total calculated
    $0
    Hours/week
    0.4

The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $98,543
    Expenses
    $55,312
    Contributions
    $43,000
    Grants paid
    $0
  • 2024
    Revenue
    $74,064
    Expenses
    $63,607
    Contributions
    $31,500
    Grants paid
    $0
  • 2023
    Revenue
    $60,199
    Expenses
    $54,007
    Contributions
    $29,000
    Grants paid
    $0
  • 2022
    Revenue
    $104,536
    Expenses
    $107,535
    Contributions
    $58,500
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $57,759
    Expenses
    $83,633
    Assets (EOY)
    $121,063
  • 2020 · 990-EZ

    Revenue
    $88,064
    Expenses
    $89,213
    Assets (EOY)
    $146,937

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.