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    <ReturnTs>2024-11-11T15:45:29-07:00</ReturnTs>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>OHIO VALLEY KARTING ASSOCIATION</BusinessNameLine1Txt>
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      <PhoneNum>9374521218</PhoneNum>
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        <AddressLine1Txt>1619 Barnets Mill Rd</AddressLine1Txt>
        <CityNm>Camden</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45311</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Jason Gregg</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>9374521218</PhoneNum>
      <SignatureDt>2025-11-14</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <PrimaryExemptPurposeTxt>To provide Go Kart Racing competition for members and to promote racing to Families and young adults. The Ohio Valley Karting Association (OVKA) is a volunteer run organization founded in 1964. Our mission is to grow the sport of karting, by hosting races in a family friendly environment, and through our various promotional and charitable programs. Our membership comes mostly from the Cincinnati and Dayton, Ohio. OVKA does attract racers from as far away as Michigan, Illinois, Kentucky, and Indiana to compete against some of the best racers in the country. OVKA currently promotes 14 points races including the mid-season Memorial Champ Race that count toward our season Championship. In addition to the non-points Karting 101 and the yearend Charity Race. OVKA offers numerous classes, based on age, weight, and engine package.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>To provide Go Kart Racing competition for members and to promote racing to Families and young adults. Costs are for Advertising and Promo, Awards, Donations, EMT expenses, Kid Kart Trophies and awards, Legal and Accounting, Maintenance repair, Misc expenses, Office supplies, Publications, Race day track expenses, Supplies, Banquet expenses, and Fuel expenses. For the season, all our races are held at G&amp;J Kartway in Camden, Ohio. G&amp;J Kartway opened two years before OVKA was founded. As a WKA master track, G&amp;J has hosted numerous National and Regional events.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>134495</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Aaron Banfield</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lynda Coombs</PersonNm>
        <TitleTxt>Track Secretary</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Lewis</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jason Gregg</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dawn Schroeder</PersonNm>
        <TitleTxt>Board Secretary</TitleTxt>
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        <PersonNm>Elaine Gregg</PersonNm>
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          <CityNm>Camden</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>- Program Service Revenue includes Member's Race Date entry fee, Vendor Sponsorship, sale of pit spot, race day fuel, and transponder rentals. All to promote the racing to families and young adults.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 6b</FormAndLineReferenceDesc>
        <ExplanationTxt>Swap Meet General Admissions and Booth rentals</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 6c</FormAndLineReferenceDesc>
        <ExplanationTxt>Facility Rent for the annual OVKA Swap Meet.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Advertising and Promo;144|Awards;11489|Donations;2600|EMT expense;2169|Kid Kart Trophies &amp; Awards;218|Maintenance repair;1241|Misc Exp;19|Office supplies;5590|Race day track Exp;43185|Supplies;6320|Banquet Exp;50964|Fuel Exp;10556^Total;134495^</ExplanationTxt>
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