Sports Medicine Research and Testing Laboratory
Public records raise at least one point you should look into before giving.
Points to look into
- Only 50% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE CORPORATION'S MISSION IS TO PROMOTE THE PUBLIC'S HEALTH AND SAFETY THROUGH RIGOROUS TESTING OF SUBSTANCES THAT ENDANGER ONE'S HEALTH.
- Income
- $24.6 million
- Spending
- $16.2 million
- Spent on programs
- 50%
- Reserves
- 51.9 months of spending
- Largest source of income
- fees for its services, 77%
- Employees
- 53
- Volunteers
- 0
- Highest pay
- $622,114, president/lab director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 63% of charities in its peer group (medical research, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 51.9 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 34% of income.
Income trend
15 of 15Income rose 26% on the year before.
Spending floor
0 of 1550% of spending went to programs.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 22% of charities in its peer group (medical research, $10m to $100m).
Independent board
25 of 256 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $7.8 million spent. SMRTL IS ACTIVELY ENGAGED IN TESTING FOR SUBSTANCES THAT ENDANGER THE PUBLIC'S HEALTH AND SAFETY. MANY OF OUR TESTS ARE PERFORMED ON PROFESSIONAL AND AMATEUR ATHLETES SUBJECT TO THE ANTI-DOPING PROGRAMS MANAGED BY THEIR SPONSORS. MANY OTHER TESTS ARE PERFORMED FOR NONPROFIT AND GOVERNMENTAL ENTITIES WITHOUT CHARGE OR AT REDUCED RATES. SMTRL PERFORMED OVER 65,000 TESTS DURING THE LAST YEAR.
- $305,559 spent. SMRTL IS ENGAGED IN RESEARCH AND DEVELOPMENT OF IDENTIFYING NEW METHODS OF DETECTION. DURING THE YEAR, SMRTL CONDUCTED SEVERAL GRANT-FUNDED RESEARCH AND DEVELOPMENT PROJECTS FOCUSED ON NEW ANALYTICAL METHODS, HUMAN DRUG ADMINISTRATION AND PHARMACOKINETIC STUDIES, ANALYSIS OF TESTING PATTERNS IN ATHLETES AND OTHER PARTIES AND NOVEL APPROACHES FOR ASSESSING DRUG USE BY ATHLETES AND OTHER PARTIES. SMRTL ALSO PROVIDES EDUCATIONAL SERVICES IN THE FORM OF PRESENTATIONS AT SCIENTIFIC MEETINGS AND ASSISTANCE TO TESTING PROGRAM ADMINISTRATORS. SMRTL ALSO ACTS IN AN ADVISORY CAPACITY TO THE WORLD ANTI-DOPING AGENCY SITTING ON VARIOUS WORKING GROUPS THAT FORM ATHLETE DRUG TESTING POLICIES.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(3) charitable organization as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2005.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.