A B C Race Association INC

Not tax-deductible

Ponca City, OK501(c)(4)Since 1957 EIN 73-6113780Revenue $174K in FY2025

On file with the IRSPo Box 852, 74602-0852 · Ponca City, OKTax-exempt since Feb 1968

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Promote our city with a natl moto cross Race

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Run by 30 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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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 $18K a year · 11% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$13K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$174K
-0.5% vs prior year
Spent
$210K
To programs
100%
Net assets
$176K
By yearFY2020–FY2025
Revenue
$174K
FY2025-0.5%
Tap a bar for its year
Revenue by fiscal year
FY2020$169K
FY2021$161K
FY2022$143K
FY2023$173K
FY2024$175K
FY2025$174K
Expenses
$210K
FY2025▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2020$107K
FY2021$122K
FY2022$120K
FY2023$167K
FY2024$163K
FY2025$210K
Net assets
$176K
FY2025▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020$131K
FY2021$171K
FY2022$193K
FY2023$199K
FY2024$212K
FY2025$176K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1968.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $210K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

1 person listed on the 990.

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
See A B C Race 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

Organizes a national motocross race to promote the city.

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Provided by the organization

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1 program · $210K · in their own filed words · FY2025
01

Brought 2500 visitors to town for 6 days

$210Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $5K · 2024–2024
Ponca City AmbucsFY2024$5,001

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$174K
Ln 12
Fees for servicesLn 2g$176K
Investment incomeLn 3$10
Money outPt IX
$210K
Ln 25
Programscol B$210K
Owns and owesPt X
$176K
net assets · Ln 32
Cash and savingsLn 1–2$104K
Total assetsLn 16$189K
LiabilitiesLn 26$13K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$176K
Investment incomeLn 3$10
Total revenueLn 12$174K
Assets in detailPt X, end of year
CashLn 1$104K
Cash and savings togetherLn 1–2$104K
Land, buildings, equipmentLn 10c$85K
Total assetsLn 16$189K
LiabilitiesLn 26$13K
Net assetsLn 32$176K
OperationsPt I, VI
EmployeesI 50
VolunteersI 630
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$155K$104K
Land, buildings, equipmentLn 10c$56K$85K
Total assetsLn 16$212K$189K
LiabilitiesLn 26$0$13K
Net assetsLn 32$212K$176K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$19K$19K
Accounting feesLn 11c$490$490
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$44$44
Office expensesLn 13$364$364
OccupancyLn 16$16K$16K
TravelLn 17$227$227
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$24K$24K
InsuranceLn 23$41K$41K
Other expenses (24a–d)Ln 24$105K$105K
Total functional expensesLn 25$210K$210K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $174K$210K−$36K$176K 990 PDF
FY2024 $175K$163K$12K$212K 990 PDF
FY2023 $173K$167K$6K$199K 990 PDF
FY2022 $143K$120K$23K$193K 990 PDF
FY2021 $161K$122K$39K$171K 990 PDF
FY2020 $169K$107K$61K$131K 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 FY2025 990 (6 parts)
Part I · Summary $174,386 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $175,208$175,626
I-10 Investment incomePrior year $13$10
I-11 Other revenue−$1,250
I-12 Total revenuePrior year $175,221$174,386
I-13 Grants and similar amounts paidPrior year $5,001$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $157,972$210,021
I-18 Total expensesPrior year $162,973$210,021
I-19 Revenue less expensesPrior year $12,248−$35,635
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $174,386 across 4 lines filed
Lines not itemized here account for −$1,250 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $175,626$175,626
VIII-3 Investment incomeRelated to mission $10$10
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $174,386 · Unrelated business $0 · Excluded from tax $0$174,386
Part IX · Statement of functional expenses $210,021 across 11 lines filed
IX-11b Legal feesPrograms $18,958$18,958
IX-11c Accounting feesPrograms $490$490
IX-11g Other fees for servicesPrograms $2,747$2,747
IX-12 Advertising and promotionPrograms $44$44
IX-13 Office expensesPrograms $364$364
IX-16 OccupancyPrograms $15,784$15,784
IX-17 TravelPrograms $227$227
IX-20 InterestPrograms $1,448$1,448
IX-22 Depreciation, depletion and amortizationPrograms $24,075$24,075
IX-23 InsurancePrograms $41,227$41,227
IX-24 Other expenses (24a–d)Programs $104,657$104,657
IX-25 Total functional expensesPrograms $210,021 · Management $0 · Fundraising $0$210,021
Part X · Balance sheet $188,730 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $155,241$103,727
X-10c Land, buildings and equipment, netStart of year $56,283$85,003
X-16 Total assetsStart of year $211,524$188,730
X-17 Accounts payable and accrued expenses$87
X-26 Total liabilitiesStart of year $0$12,841
X-27 Net assets without donor restrictionsStart of year $211,524$175,889
X-32 Total net assets or fund balancesStart of year $211,524$175,889
X-33 Total liabilities and net assetsStart of year $211,524$188,730
Part XI · Reconciliation of net assets $175,889 net assets at year end
XI-1 Total revenue$174,386
XI-2 Total expenses$210,021
XI-3 Revenue less expenses−$35,635
XI-4 Net assets at start of year$211,524
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$175,889

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

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