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Washington County Tractor Pulling Association INC FY2023 filing

Not tax-deductible

Hagerstown, MD501(c)(4)Recreation & SportsEIN 52-1078441Revenue $84K in FY2023

On file with the IRS10142 White Hall Rd, 21740-1436 · Hagerstown, MDTax-exempt since Jan 2001

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Promote the sport of Tractor Pulling and improving the community through education, interest, participation and teaching good sportmanship

90¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2023 · 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
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.8 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
$84K
+125% vs prior year
Spent
$73K
To programs
90%
Net assets
$11K
By yearFY2020–FY2025
Revenue
$84K
FY2023▲ +125%
Tap a bar for its year
Revenue by fiscal year
FY2020$6K
FY2021$37K
FY2022$37K
FY2023$84K
FY2024$65K
FY2025$52K
Expenses
$73K
FY2023▲ +141%
Tap a bar for its year
Expenses by fiscal year
FY2020$3K
FY2021$22K
FY2022$30K
FY2023$73K
FY2024$52K
FY2025$68K
Net assets
$11K
FY2023▲ +56%
Tap a bar for its year
Net assets by fiscal year
FY2020$3K
FY2021$15K
FY2022$7K
FY2023$11K
FY2024$24K
FY2025$9K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

90 cents of each dollar spent went to programs.

Program services 90% · $66K Management & general 10% · $7K

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

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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
Tim Ammos
Vice President
$0Pt VII · Sec A
$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.

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1 program · $78K · in their own filed words · FY2023
01

There was 2 program in 2023.

$78Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$84K
Ln 12
Fees for servicesLn 2g$78K
Other incomeLn 4–11$6K
Gifts and grantsLn 1h$115
Money outPt IX
$73K
Ln 25
Programscol B$66K
Managementcol C$7K
Owns and owesPt X
$11K
net assets · Ln 32
Cash and savingsLn 1–2$11K
Total assetsLn 16$11K
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$115
Fees for servicesLn 2g$78K
Investment incomeLn 3$23
Other incomeLn 4–11$6K
Total revenueLn 12$84K
Assets in detailPt X, end of year
CashLn 1$11K
Cash and savings togetherLn 1–2$11K
Total assetsLn 16$11K
LiabilitiesLn 26$0
Net assetsLn 32$11K
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 FY23End FY23
Cash and savingsLn 1–2$7K$11K
Total assetsLn 16$7K$11K
LiabilitiesLn 26$0$0
Net assetsLn 32$7K$11K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$300$300
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$7K$4K$4K
InsuranceLn 23$3K$3K$632
Other expenses (24a–d)Ln 24$53K$50K$3K
Total functional expensesLn 25$73K$66K$7K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $52K$68K−$15K$9K 990 PDF
FY2024 $65K$52K$13K$24K 990 PDF
FY2023 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $83,770 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $90$115
I-9 Program service revenuePrior year $37,080$77,832
I-10 Investment incomePrior year $12$23
I-11 Other revenue$5,800
I-12 Total revenuePrior year $37,182$83,770
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$72,839
I-18 Total expenses$72,839
I-19 Revenue less expensesPrior year $37,182$10,931
Part VI · Governance 14 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members14
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $83,770 across 6 lines filed
Lines not itemized here account for $5,800 of total revenue; see the IRS return.
VIII-1b Membership dues$115
VIII-1h Total contributions, gifts and grants$115
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $77,832$77,832
VIII-3 Investment incomeRelated to mission $23$23
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $77,855 · Unrelated business $5,800$83,770
Part IX · Statement of functional expenses $72,839 across 5 lines filed
IX-11c Accounting feesManagement $300$300
IX-12 Advertising and promotionPrograms $9,020$9,020
IX-13 Office expensesPrograms $3,691 · Management $3,518$7,209
IX-23 InsurancePrograms $2,700 · Management $632$3,332
IX-24 Other expenses (24a–d)Programs $50,116 · Management $2,862$52,978
IX-25 Total functional expensesPrograms $65,527 · Management $7,312 · Fundraising $0$72,839
Part X · Balance sheet $10,931 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $6,996$10,931
X-16 Total assetsStart of year $6,996$10,931
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $6,996$10,931
X-33 Total liabilities and net assetsStart of year $6,996$10,931
Part XI · Reconciliation of net assets $10,931 net assets at year end
XI-1 Total revenue$83,770
XI-2 Total expenses$72,839
XI-3 Revenue less expenses$10,931
XI-4 Net assets at start of year$6,996
XI-10 Net assets at end of year$10,931

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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