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Washington County Tractor Pulling Association INC

Not tax-deductible

Hagerstown, MD501(c)(4)Recreation & SportsEIN 52-1078441

Promote the sport of tractor pulling and improving the community through education, interest, participation and teaching good sportmanship

93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $6K a year · 12% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 8 voting members
Looks good: 14 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$52K
-19% vs prior year
Spent
$68K
To programs
93%
Net assets
$9K
By yearFY2020–FY2025
Revenue
$52K
FY2025▼ -19%
Revenue by fiscal year
FY2020$6K
FY2021$37K
FY2022$37K
FY2023$84K
FY2024$65K
FY2025$52K
Expenses
$68K
FY2025▲ +30%
Expenses by fiscal year
FY2020$3K
FY2021$22K
FY2022$30K
FY2023$73K
FY2024$52K
FY2025$68K
Net assets
$9K
FY2025▼ -64%
Net assets by fiscal year
FY2020$3K
FY2021$15K
FY2022$7K
FY2023$11K
FY2024$24K
FY2025$9K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $63K Management & general 7% · $5K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
David Moore
President
$0Pt VII · Sec A
Gerald Poffenb
Vice President
$0Pt VII · Sec A
Tara Britner
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Washington County Tractor Pulling Association INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes tractor pulling and community improvement through education and sportsmanship.

Provided by the organization

This section is blank until Washington County Tractor Pulling Association INC claims this page.

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1 program service account for $68K of program spending, described in the organization's own filed words · FY2025.
01

There were 2 programs in 2025.

$68Kprogram expense

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$52K
Ln 12
Fees for servicesLn 2g$51K
Investment incomeLn 3$1K
Gifts and grantsLn 1h$120
Money outPt IX
$68K
Ln 25
Programscol B$63K
Managementcol C$5K
Owns and owesPt X
$9K
net assets · Ln 32
Cash and savingsLn 1–2$9K
Total assetsLn 16$9K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$120
Fees for servicesLn 2g$51K
Investment incomeLn 3$1K
Total revenueLn 12$52K
Assets in detailPt X, end of year
CashLn 1$9K
Cash and savings togetherLn 1–2$9K
Total assetsLn 16$9K
LiabilitiesLn 26$0
Net assetsLn 32$9K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$24K$9K
Total assetsLn 16$24K$9K
LiabilitiesLn 26$0$0
Net assetsLn 32$24K$9K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$300$300
Advertising and promotionLn 12$14K$14K
Office expensesLn 13$8K$6K$2K
InsuranceLn 23$5K$5K$622
Other expenses (24a–d)Ln 24$40K$38K$2K
Total functional expensesLn 25$68K$63K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $52K$68K−$15K$9K 990 PDF
FY2024 $65K$52K$13K$24K 990 PDF
FY2023 $84K$73K$11K$11K 990 PDF
FY2022 $37K$30K$7K$7K 990 PDF
FY2021 $37K$22K$15K$15K 990 PDF
FY2020 $6K$3K$3K$3K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $52,422 across 6 lines filed
VIII-1b Membership dues$120
VIII-1h Total contributions, gifts and grants$120
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $50,971$50,971
VIII-3 Investment incomeRelated to mission $1,331$1,331
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $52,302$52,422
Part IX · Statement of functional expenses $67,633 across 5 lines filed
IX-11c Accounting feesManagement $300$300
IX-12 Advertising and promotionPrograms $14,050$14,050
IX-13 Office expensesPrograms $6,303 · Management $1,956$8,259
IX-23 InsurancePrograms $4,698 · Management $622$5,320
IX-24 Other expenses (24a–d)Programs $37,860 · Management $1,844$39,704
IX-25 Total functional expensesPrograms $62,911 · Management $4,722 · Fundraising $0$67,633
Part X · Balance sheet $8,624 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $23,835$8,624
X-16 Total assetsStart of year $23,835$8,624
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $23,835$8,624
X-33 Total liabilities and net assetsStart of year $23,835$8,624
Part XI · Reconciliation of net assets $8,624 net assets at year end
XI-1 Total revenue$52,422
XI-2 Total expenses$67,633
XI-3 Revenue less expenses−$15,211
XI-4 Net assets at start of year$23,835
XI-10 Net assets at end of year$8,624

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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