<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-04-28T23:22:34-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>811252726</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Denise Wiggins CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>331 Newman Springs Rd</AddressLine1Txt>
        <CityNm>Red Bank</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>833161474</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NJ THOROUGHBRED HORSEMEN CHARITABLE ORGANIZATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NJTH</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>175 OCEANPORT</AddressLine1Txt>
        <CityNm>Oceanport</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>077571231</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL MUSTO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7329968796</PhoneNum>
      <SignatureDt>2023-04-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>MUSTO</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Denise Wiggins</PreparerPersonNm>
      <PTIN>P00865757</PTIN>
      <PhoneNum>7327842838</PhoneNum>
      <PreparationDt>2023-04-28</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>95137</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>50908</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>21</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>44208</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>46843</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-2635</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>48294</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>85250</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>2485</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>5588</OtherExpensesTotalAmt>
      <TotalExpensesAmt>93323</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-45029</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>105876</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>60847</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>105876</BOYAmt>
        <EOYAmt>60847</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>105876</BOYAmt>
        <EOYAmt>60847</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>105876</BOYAmt>
        <EOYAmt>60847</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To further a social cause for horses</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To promote an environment of humane treatment to thoroughbred horses at conclusion of their career.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>46843</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>46843</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL MUSTO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>John Heims</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Christopher Samaha</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lizabeth Mosca</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL MUSTO</PersonNm>
        <USAddress>
          <AddressLine1Txt>175 OCEANPORT</AddressLine1Txt>
          <CityNm>Oceanport</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>077571231</ZIPCd>
        </USAddress>
        <PhoneNum>7329958796</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>139888</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50908</CurrentTaxYearAmt>
        <TotalAmt>190796</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>139888</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50908</CurrentTaxYearAmt>
        <TotalAmt>190796</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>144736</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>46060</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>4</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21</CurrentTaxYearAmt>
        <TotalAmt>25</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>190821</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G">
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>NJ</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Golf Outing</Event1Nm>
        <GrossReceiptsEvent1Amt>44208</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>44208</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>10588</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>32151</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4105</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>44208</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>44208</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>10588</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>32151</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4105</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>46844</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-2636</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity CONTRIBUTION Grantee SECOND CALL Street PO BOX 113 City, State, Zip Helmetta, NJ 08828Relationship NONE Amount 60,000Activity CONTRIBUTION Grantee NJTHA Street 175 OCEANPORT AVE City, State, Zip Oceanport, NJ 07757Relationship NONE Amount 10,000Activity CONTRIBUTION Grantee DISABILITY ALLIES Street 415 NJ18 City, State, Zip East Brunswick, NJ 08816Relationship NONE Amount 6,500Activity CONTRIBUTION Grantee PDJF Street 271 W Short Street City, State, Zip Lexington, KY 40507Relationship NONE Amount 5,000Activity CONTRIBUTION Grantee VARIOUS Relationship NONE Amount 3,750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountBANK FEES 385LICENSE FEES AND PERMITS 4,097MEETINGS 407NJ CHARITABLE REGISTRATION 150TRAVEL 549</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
