Hot August Nights INC FY2021 filing

Not tax-deductible

Sparks, NV501(c)(4)Since 1986Arts & Culture EIN 88-0221449Revenue $2.4M in FY2021Latest return filed May 29, 2026

On file with the IRShotaugustnights.net1425 E Greg St, 89431-6523 · Sparks, NVTax-exempt since Apr 2018

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Inspire and strengthen the classic car culture and community

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
94¢ of each $1 spent went to programs.
$101K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
2 of 6
filings with a surplus
Average deficit $238K a year · 10% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$101K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$327K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+716% vs prior year
Spent
$2.2M
To programs
94%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$2.4M
FY2021▲ +716%
Tap a bar for its year
Revenue by fiscal year
FY2020$293K
FY2021$2.4M
FY2022$2.5M
FY2023$3.0M
FY2024$3.0M
FY2025$3.2M
Expenses
$2.2M
FY2021▲ +123%
Tap a bar for its year
Expenses by fiscal year
FY2020$988K
FY2021$2.2M
FY2022$2.5M
FY2023$3.2M
FY2024$3.3M
FY2025$3.7M
Net assets
$1.2M
FY2021▲ +18%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.2M
FY2022$1.3M
FY2023$1.1M
FY2024$796K
FY2025$296K

From the FY2021 Form 990 (year ending October 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Revoked Mar 2016, reinstated. IRS ruling Apr 2018, per the IRS master file. Latest filing on record: FY2025. IRS ruling in Apr 2018.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $2.1M Management & general 6% · $130K

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

Something off? Claim to add context

Who runs it and what they're paid

14 people listed on the 990; $101K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$100,780Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Deny Dotson’s $111K as Former Executive Director is at the 41st percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Michael Whan—————$163,243
Deny Dotson$111,420$129,230$112,360$8,333——
Alan Tom———$97,082$100,780—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Hot August Nights INC executive salaries →

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 15aYes

Programs and updates

Educates the public about and promotes interest in historical automobiles.

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1 program · $2.1M · in their own filed words · FY2020
01

Hot August Nights

A unique annual event that encourages and promotes the public's interest in historical automobiles while bringing tourism trade to the community.

$2.1Mprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$871K
Investment incomeLn 3$4K
Money outPt IX
$2.2M
Ln 25
Programscol B$2.1M
Managementcol C$130K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$910K
Total assetsLn 16$1.5M
LiabilitiesLn 26$327K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$871K
Government grantsLn 1e$20K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$4K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$96K
SavingsLn 2$814K
Cash and savings togetherLn 1–2$910K
Land, buildings, equipmentLn 10c$568K
Total assetsLn 16$1.5M
LiabilitiesLn 26$327K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$939K$910K
Land, buildings, equipmentLn 10c$595K$568K
Total assetsLn 16$1.6M$1.5M
LiabilitiesLn 26$588K$327K
Net assetsLn 32$1.0M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$101K$81K$20K
Other salaries and wagesLn 7$240K$180K$60K
Other employee benefitsLn 9$38K$34K$4K
Payroll taxesLn 10$28K$21K$7K
Legal feesLn 11b$417$417
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$120K$114K$6K
Office expensesLn 13$55K$52K$4K
OccupancyLn 16$43K$38K$5K
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$39K$39K
Other expenses (24a–d)Ln 24$1.3M$1.3M
All other expensesLn 24e$185K$166K$19K
Total functional expensesLn 25$2.2M$2.1M$130K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 29, 2026 $3.2M$3.7M−$499K$296K 990 PDF
FY2024Filed with the IRS Jun 4, 2025 $3.0M$3.3M−$306K$796K 990 PDF
FY2023Filed with the IRS Jun 24, 2024 $3.0M$3.2M−$169K$1.1M 990 PDF
FY2022Filed with the IRS May 25, 2023 $2.5M$2.5M$55K$1.3M 990 PDF
FY2021 ViewingFiled with the IRS Mar 14, 2022 $2.4M$2.2M$187K$1.2M 990 PDF
FY2020Filed with the IRS Mar 12, 2021 $293K$988K−$695K$1.0M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $2,387,802 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $67,185$870,765
I-9 Program service revenuePrior year $216,085$1,512,768
I-10 Investment incomePrior year $9,291$4,269
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $292,561$2,387,802
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $530,063$406,608
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $457,560$1,794,225
I-18 Total expensesPrior year $987,623$2,200,833
I-19 Revenue less expensesPrior year −$695,062$186,969
Part VI · Governance 12 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,387,802 across 7 lines filed
VIII-1b Membership dues$14,910
VIII-1e Government grants$20,000
VIII-1f All other contributions, gifts and grants$835,855
VIII-1h Total contributions, gifts and grants$870,765
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,512,768 · Unrelated business $0$1,512,768
VIII-3 Investment incomeExcluded from tax $4,269$4,269
VIII-12 Total revenueRelated to mission $1,512,768 · Unrelated business $0 · Excluded from tax $4,269$2,387,802
Part IX · Statement of functional expenses $2,200,833 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $80,624 · Management $20,156$100,780
IX-7 Other salaries and wagesPrograms $179,838 · Management $59,946$239,784
IX-9 Other employee benefitsPrograms $33,550 · Management $4,238$37,788
IX-10 Payroll taxesPrograms $21,194 · Management $7,062$28,256
IX-11b Legal feesPrograms $417$417
IX-11c Accounting feesManagement $4,979$4,979
IX-11g Other fees for servicesPrograms $1,386$1,386
IX-12 Advertising and promotionPrograms $113,981 · Management $5,750$119,731
IX-13 Office expensesPrograms $51,533 · Management $3,917$55,450
IX-16 OccupancyPrograms $37,847 · Management $5,020$42,867
IX-22 Depreciation, depletion and amortizationPrograms $27,273$27,273
IX-23 InsurancePrograms $38,587$38,587
IX-24 Other expenses (24a–d)Programs $1,318,264$1,318,264
IX-24e All other expensesPrograms $166,364 · Management $18,907$185,271
IX-25 Total functional expensesPrograms $2,070,858 · Management $129,975 · Fundraising $0$2,200,833
Part X · Balance sheet $1,542,807 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $89,965$95,624
X-2 Savings and temporary cash investmentsStart of year $848,935$814,267
X-4 Accounts receivableStart of year $5,000$45,438
X-9 Prepaid expenses and deferred chargesStart of year $77,591$19,323
X-10c Land, buildings and equipment, netStart of year $595,428$568,155
X-16 Total assetsStart of year $1,616,919$1,542,807
X-17 Accounts payable and accrued expenses$17,984
X-19 Deferred revenueStart of year $588,185$308,693
X-25 Other liabilitiesStart of year $0$427
X-26 Total liabilitiesStart of year $588,185$327,104
X-27 Net assets without donor restrictionsStart of year $1,028,734$1,215,703
X-32 Total net assets or fund balancesStart of year $1,028,734$1,215,703
X-33 Total liabilities and net assetsStart of year $1,616,919$1,542,807
Part XI · Reconciliation of net assets $1,215,703 net assets at year end
XI-1 Total revenue$2,387,802
XI-2 Total expenses$2,200,833
XI-3 Revenue less expenses$186,969
XI-4 Net assets at start of year$1,028,734
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,215,703

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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