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      <ReconcilationRevenueExpnssAmt>66243</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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          <BusinessNameLine1Txt>SPORTS CAR CLUB OF AMERICA INC</BusinessNameLine1Txt>
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        <OrganizationTypeCd>10</OrganizationTypeCd>
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        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
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      <MajorityDirTrstSupportedOrgInd>false</MajorityDirTrstSupportedOrgInd>
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        <FormAndLineReferenceDesc>Part IV, Section A, Line 2: Description Of How Organization Determined Supported Org.</FormAndLineReferenceDesc>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section A, Line 3b: Description Of When and How Organization Made The Determination</FormAndLineReferenceDesc>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section A, Line 3c: Explain What Controls The Organization Put In Place</FormAndLineReferenceDesc>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section C, Line 1: Control Or Management Of Supported Orgs.</FormAndLineReferenceDesc>
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherAssetsOrgGrp>
        <Desc>INTERCOMPANY RECEIVABLE-SCCA</Desc>
        <BookValueAmt>67335</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>Rounding</Desc>
        <BookValueAmt>1</BookValueAmt>
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      <TotalBookValueOtherAssetsAmt>67336</TotalBookValueOtherAssetsAmt>
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    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.2">
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>152925</GrossRevenueOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>74184</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>152925</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>74184</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>74184</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>78741</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>CO</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOtherFacilityPct>1.00000</GamingOtherFacilityPct>
      <CntrctWith3rdPrtyForGameRevInd>true</CntrctWith3rdPrtyForGameRevInd>
      <ThirdPartyBusinessName>
        <BusinessNameLine1Txt>RAFFLE READY</BusinessNameLine1Txt>
      </ThirdPartyBusinessName>
      <ThirdPartyUSAddress>
        <AddressLine1Txt>600 REISTERSTOWN ROAD STE 600A</AddressLine1Txt>
        <CityNm>BALTIMORE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21208</ZIPCd>
      </ThirdPartyUSAddress>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="IRS990ScheduleI" softwareId="24020490" softwareVersionNum="2024v5.2">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>IMMRRC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>610 S DECATUR ST</AddressLine1Txt>
          <CityNm>WATKINS GLEN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14891</ZIPCd>
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        <RecipientEIN>161572964</RecipientEIN>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SPORTS CAR CLUB OF AMER INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>6620 SE DWIGHT ST</AddressLine1Txt>
          <CityNm>TOPEKA</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>66619</ZIPCd>
        </USAddress>
        <RecipientEIN>060679726</RecipientEIN>
        <CashGrantAmt>50000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VET MOTORSPORTS INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 218203</AddressLine1Txt>
          <CityNm>UPPER ARLINGTON</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43221</ZIPCd>
        </USAddress>
        <RecipientEIN>461521553</RecipientEIN>
        <CashGrantAmt>8267</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
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      <Total501c3OrgCnt>0</Total501c3OrgCnt>
      <TotalOtherOrgCnt>3</TotalOtherOrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>WOT SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>7</RecipientCnt>
        <CashGrantAmt>5000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>WENDI ALLEN SCHOLARSHIP</GrantTypeTxt>
        <RecipientCnt>2</RecipientCnt>
        <CashGrantAmt>3000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>CAROLL SMITH AWARD</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>SPORTS CAR CLUB OF AMERICA, INC. (SCCA) PROVIDES GENERAL ADMINISTRATIVE AND ACCOUNTING SERVICES TO THE FOUNDATION AS WELL AS MANAGMENT AND STRATEGIC PLANNING FOR THE MOTOR SAFETY/EDUCATION PROGRAM OF THE FOUNDATION AND FOR WHICH IT CONDUCTS FUNDRAISING. THE FOUNDATION REIMBURSES SCCA THE COSTS ASSOCIATED WITH THESE ACTIVITIES. IN 2018, THE GENERAL ADMINISTRATIVE AND ACCOUNTING SERVICES WERE PROVIDED TO THE FOUNDATION AS A DONATION IN KIND VERSUS SCCA RECEIVING CASH REIMBURSEMENT FROM THE FOUNDATION. THE VALUE OF THE SUPPORT SERVICES PROVIDED BY SCCA WAS $15,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>ONCE THE FORM 990 IS COMPLETE, THE DRAFT WILL BE PROVIDED TO THE FOUNDATION BOARD FOR THEIR REVIEW. THE INDEPENDENT AUDITING/TAX FIRM IS AVAILABLE TO MEET WITH THE BOARD TO REVIEW THE FORM 990 AND DISCUSS MUTUAL CONCERNS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, OR BYLAWS, ARE PUBLISHED ON THE SPORTS CAR CLUB OF AMERICA, INC'S WEBSITE. THE ANNUAL AUDITED FINACIAL STATEMENTS ARE PUBLISHED IN A LATE SPRING OR SUMMER ISSUE OF SPORTS CAR MAGAZINE AND ARE AVAILABLE FOR VIEWING ON THE WEBSITE AS A ADOBE ACROBAT FILE (.PDF).THE CONFILICT OF INTEREST POLICY IS ONLY LOCATED IN THE HANDBOOK FOR THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <PrimaryActivitiesTxt>PROMOTE INTEREST/AUTOMOTIVE COMPETITION</PrimaryActivitiesTxt>
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      <AssetExchangeInd>false</AssetExchangeInd>
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      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
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          <BusinessNameLine1Txt>SPORTS CAR CLUB OF AMERICA INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>b</TransactionTypeTxt>
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        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
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</Return>