2025-03-20T10:01:42-05:00 2024-09-30 341310124 REA & ASSOCIATES INC 5775 PERIMETER DRIVE STE 200 DUBLIN OH 43017 990 2023-10-01 314115710 AMERICAN MOTORCYCLE ASSOCIATION AMER 6148561900 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 JEFF WOLENS CHIEF FINANCIAL OFFICER 6148561900 2025-03-18 1 1 MELISSA DUNKLE CPA P01380769 6149236570 2025-03-18 2023 2025-03-06 01:10:19Z AMERICAN MOTORCYCLIST ASSOCIATION ROB DINGMAN 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 17409641 0 X WWW.AMERICANMOTORCYCLIST.COM X 1952 OH TO PROMOTE THE MOTORCYCLE LIFESTYLE AND PROTECT THE FUTURE OF MOTORCYCLING. 12 12 70 123 1852241 0 117595 769850 11536020 12311218 445415 788845 55689 116079 12154719 13985992 99819 105108 0 0 3842152 4214326 0 0 0 7465267 8327660 11407238 12647094 747481 1338898 16533007 19773946 10215667 11075303 6317340 8698643 NONE 0 0 9371663 105108 10027496 AMERICAN MOTORCYCLIST, THE OFFICIAL JOURNAL OF THE AMA, IS PUBLISHED MONTHLY AND IS THE AMA'S PRIMARY VEHICLE FOR MEMBER OUTREACH. THE AMA ALSO PRODUCES REGULAR ELECTRONIC NEWSLETTERS, INCLUDING AMA EXTRA, HALL OF FAME INSIDER, AMA NEWS & NOTES, AND OTHER EVENT-DRIVEN COMMUNICATIONS. THESE PUBLICATIONS ARE COMPLIMENTED BY THE BROAD REACH OF THE AMA'S PRIMARY WEBSITES - AMERICANMOTORCYCLIST.COM AND VINTAGEMOTORCYCLEDAYS.COM. THE AMA IS ALSO ACTIVE ON SOCIAL NETWORKS, INCLUDING FACEBOOK, INSTAGRAM, AND X. 871783 105552 THE AMA MONITORS FEDERAL AND STATE LEGISLATIVE AND REGULATORY ACTIVITY. IN 2024, THE AMA TRACKED OVER 500 BILLS AT THE STATE AND FEDERAL LEVEL. STAFF BASED IN REGIONAL OFFICES AROUND THE COUNTRY TAKE ACTION AS NEEDED, INCLUDING SENDING INFORMATIONAL MAILINGS TO AMA MEMBERS, PREPARING NEWS RELEASES, OFFERING TESTIMONY, AND PROVIDING INFORMATION TO KEY LEGISLATIVE COMMITTEES. 653837 422211 THE AMA IS THE LARGEST NATIONAL MOTORSPORTS RACE SANCTIONING BODY IN THE WORLD IN TERMS OF COMPETITORS AND EVENTS. IN 2024, THE AMA COMPETITION ACTIVITY INCLUDED BOTH AMATEUR AND PROFESSIONAL EVENTS. VARIOUS DISCIPLINES SANCTIONED BY THE AMA INCLUDE CLASSES FOR AGES RANGING FROM YOUTH TO SENIORS, WITH ADDITIONAL CATEGORIES BASED ON SKILL AND MACHINERY SPECIFICATION. FOR A FULL LISTING, SEE THE RACING SECTION OF THE AMA WEBSITE AT AMERICANMOTORCYCLIST.COM. 10897283 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 48 1 1 70 1 1 1 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X JEFF WOLENS 6148561900 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 MAGGIE MCNALLY DIRECTOR 1.00 1.00 X 0 0 0 BRAD BAUMERT ASSISTANT TREASURER 1.00 1.00 X X 0 0 0 HUB BRENNAN DIRECTOR 1.00 1.00 X 0 0 0 CHRISTOPHER COX DIRECTOR 1.00 1.00 X 0 0 0 RUSS EHNES CHAIR 1.00 1.00 X 0 0 0 MARK HOSBACH DIRECTOR 1.00 1.00 X 0 0 0 GARY PONTIUS VICE CHAIR 1.00 1.00 X X 0 0 0 RYAN POLLOW DIRECTOR 1.00 1.00 X 0 0 0 TOM UMPHRESS DIRECTOR 1.00 1.00 X 0 0 0 FAISEL ZAMAN DIRECTOR 1.00 1.00 X 0 0 0 SHAE PETERSEN DIRECTOR 1.00 1.00 X 0 0 0 CLIF KOONTZ DIRECTOR 1.00 1.00 X 0 0 0 STEVE DREWLO DIRECTOR 1.00 1.00 X 0 0 0 CHANDLER MCCALLUM DIRECTOR 1.00 1.00 X 0 0 0 ROB DINGMAN PRESIDENT / CEO 40.00 1.00 X 432819 0 37502 JAMES HOLTER SECRETARY / COO 40.00 1.00 X 212735 0 11165 JEFF WOLENS TREASURER / CFO 40.00 5.00 X 168167 0 10516 813721 0 59183 3 0 1 0 AGERO DRIVER ASSISTANCE SERVICE 400 RIVERS EDGE DR MEDFORD MA 02155 ROADSIDE ASSISTANCE 802494 1 769850 769850 MEMBERSHIP DUES 541900 7559428 7559428 RACING REVENUE 711300 1990214 1990214 PARADAMA MANAGEMENT FEE 541610 1235000 1235000 SANCTION & CHARTER FEES 711300 645616 645616 MAGAZINE ADVERTISING 541800 520960 520960 360000 360000 12311218 457329 457329 19798 19798 3653862 3322346 331516 331516 331516 197584 101303 96281 96281 13985992 10555258 1852241 808643 105108 105108 872904 754538 118366 2756347 2382586 373761 55875 48298 7577 259861 224624 35237 269339 232817 36522 8823 8823 48000 48000 182023 157341 24682 1682910 1454707 228203 631735 546072 85663 247193 213674 33519 441668 381778 59890 983658 850274 133384 40230 34775 5455 193285 167076 26209 250068 216159 33909 PRINTING & PUBLICATIONS 1987868 1718313 269555 EVENT EXPENSES 1537969 1329420 208549 OTHER EXPENSES 13227 11433 1794 79003 68290 10713 12647094 10897283 1749811 0 7618614 3109248 164373 358581 433295 36651 70146 544428 664574 7118486 5093646 2142396 2024840 5399855 13086722 432482 220748 16533007 19773946 566324 704765 5950265 5865141 147932 144262 3551146 4361135 10215667 11075303 X 6317340 8698643 6317340 8698643 16533007 19773946 1338898 1098539 -56134 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 1000000 1000000 5022688 4154911 867777 1035092 889782 145310 60706 48953 11753 2024840 DUE TO PARADAMA INTERCOMPANY LOAN 4094744 OPERATING LEASE LIABILITIES 226328 OTHER 40063 4361135 X PART X, LINE 2: THE ASSOCIATION IS A NON-FOR-PROFIT CORPORATION AND HAS BEEN GRANTED TAX EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF THE CODE SECTION 501(C)(4). PROVISIONS FOR INCOME TAXES ARE RECORDED FOR ACTIVITIES UNRELATED TO THE ASSOCIATION'S TAX-EXEMPT STATUS, INCLUDING ADVERTISING INCOME, CERTAIN ROYALTIES, AND THE SALE OF MERCHANDISE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2024 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO SUCH AUDITS IN PROGRESS. PART X PARADAMA PRODUCTIONS, INC ("PARADAMA") IS A WHOLLY-OWNED SUBSIDIARY OF AMERICAN MOTORCYCLE ASSOCIATION ("AMA"). THERE IS AN INTERCOMPANY LOAN ISSUED FROM PARADAMA TO AMA. 0 AMERICAN MOTORCYCLE HERITAGE FOUNDATION 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 311047849 501C(3) 67908 37200 BOOK DEBT FORGIVENESS FOR SUPPORT OF FOUNDATION'S EXEMPT PURPOSE OF PRESERVING THE HISTORY OF MOTORCYCLES PART II, LINE 1, COLUMN (H) FOR SUPPORT OF FOUNDATION'S EXEMPT PURPOSE OF PRESERVING THE HISTORY OF MOTORCYCLES AND MOTORCYCLING THROUGH THE OPERATION OF A MUSEUM AND THROUGH OTHER ACTIVITIES. X X X 0 0 0 0 0 0 0 0 0 ROB DINGMAN PRESIDENT / CEO 432819 0 0 0 0 0 13200 0 24302 0 470321 0 0 0 JAMES HOLTER SECRETARY / COO 212735 0 0 0 0 0 8533 0 2632 0 223900 0 0 0 JEFF WOLENS TREASURER / CFO 168167 0 0 0 0 0 3410 0 7106 0 178683 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP ALLOWS THE OPPORTUNITY TO ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A INDIVIDUAL MEMBERS HAVE THE RIGHT TO VOTE FOR INDIVIDUAL AND AT-LARGE MEMBERS OF THE BOARD OF DIRECTORS AND HAVE THE RIGHT TO RUN FOR THE BOARD AS INDIVIDUAL OR AT-LARGE MEMBERS. CORPORATE MEMBERS HAVE THE RIGHT TO VOTE FOR CORPORATE MEMBERS OF THE BOARD. DEPENDING ON CATEGORY, SOME CORPORATE MEMBERS ARE ABLE TO RUN FOR THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FINANCE COMMITTEE REVIEWS A DRAFT 990. AFTER REVIEW, THE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS AND CIRCULATES A COPY OF THE 990 FOR FINAL APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY REQUIRES ALL BOARD MEMBERS TO SIGN AN ACKNOWLEDGEMENT THAT NO CONFLICTS EXIST WHICH IS REVIEWED BY THE EXECUTIVE MANAGEMENT. IN ADDITION, ALL NEW BOARD MEMBERS ARE ASKED TO SIGN WHEN JOINING THE BOARD. IF A CONFLICT ARISES DURING THE YEAR, THE BOARD MEMBER IS RESPONSIBLE FOR DISCLOSING TO THE BOARD. FOR THOSE WITH CONFLICTS, VOTING AND PARTICIPATION RESTRICTIONS ARE IMPOSED. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE PRESIDENT/CEO IS SET BY THE AMA BOARD OF DIRECTORS AND CONTRACTUALLY CONFIRMED THROUGH A WRITTEN EMPLOYMENT AGREEMENT. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE CONTRACT. THE ORGANIZATION USES A SALARY GUIDE BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES AND OUTSIDE CONSULTANTS TO DETERMINE THE PRESIDENT/CEO COMPENSATION. THE BASE SALARY FOR THIS POSITION MAY BE ADJUSTED BY THE BOARD FROM TIME TO TIME IN ITS SOLE DISCRETION. THE LAST COMPENSATION REVIEW PROCESS WAS CONDUCTED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS ITS FORM 990 AVAILABLE FOR REVIEW ON THE IRS TAX EXEMPT ORGANIZATION SEARCH WEBSITE. THE FORM 990 AS WELL AS GOVERNING DOCUMENTS AND SELECT POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST IN WRITING BY MAIL, FAX, OR TELEPHONE. THE ORGANIZATION'S WEBSITE ALSO HAS A PLACE TO CONTACT THE ORGANIZATION AND LINKS TO SELECT DATA. FORM 990, PART XI, LINE 2C THE ORGANIZATION HAS NOT CHANGED THE METHODS IT USES TO SELECT OR EVALUATE ITS INDEPENDENT AUDITOR FROM THE PRIOR YEAR. AMERICAN MOTORCYCLE HERITAGE FOUNDATION 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 311047849 PRESERVE HERITAGE OF MOTORCYCLING THROUGH OPERATION OF MOTORCYCLE OH 501(C)(3) LINE 11 AMERICAN MOTORCYCLE ASSOCIATION 1 PARADAMA PRODUCTIONS INC 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 311387517 PROFESSIONAL MOTORCYCLING RACING SANCTIONING OH AMERICAN MOTORCYCLE ASSOCIATION C 1.00000 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 AMERICAN MOTORCYCLE HERITAGE FOUNDATION A 322800 RENTAL AGREEMENT PARADAMA PRODUCTIONS INC A 30960 RENTAL AGREEMENT AMERICAN MOTORCYCLE HERITAGE FOUNDATION B 105108 SEE SUPPLEMENTAL INFO FOR SCH R PARADAMA PRODUCTIONS INC L 1204040 SALARY AND EXPENSE ALLOCATION AMERICAN MOTORCYCLE HERITAGE FOUNDATION L 88650 FAIR MARKET VALUE AMERICAN MOTORCYCLE HERITAGE FOUNDATION O 198396 SALARY ALLOCATION FORM 990, SCHEDULE R, PART V LINE 1B GIFTS, GRANTS, AND CONTRIBUTIONS TO THE AMERICAN MOTORCYCLE HERITAGE FOUNDATION CONSIST OF THE FOLLOWING: 1) FORGIVENESS OF AGREED-UPON CHARGES FROM THE AMA FOR MANAGEMENT SERVICES AND RELATED ADMINISTRATIVE SERVICES. 2) DISTRIBUTIONS FROM THE AMA'S DIRECT INVESTMENT POOL DESIGNATED TO THE FUNDING OF MUSEUM ACTIVITIES.