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      <MissionDesc>THE INTERNATIONAL SOAP BOX DERBY IS A NON-PROFIT YOUTH EDUCATION AND LEADERSHIP DEVELOPMENT ORGANIZATION WHOSE MISSION IS TO INSPIRE THE NEXT GENERATION OF CHAMPIONS, BRING STEM EDUCATION OUT OF THE CLASSROOM, PROMOTE THE DERBY EXPERIENCE, AND CULTIVATE LIFELONG SKILLS AND CHARACTER. OUR CORE VALUES INCLUDE PERSEVERANCE, SPORTSMANSHIP, COMMUNITY, LEADERSHIP, AND COLLABORATION.</MissionDesc>
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      <Desc>FIRSTENERGY ALL-AMERICAN SOAP BOX DERBY RACING PROGRAM:THE FIRSTENERGY ALL-AMERICAN SOAP BOX DERBY (AASBD) IS THE INTERNATIONAL SOAP BOX DERBY'S (ISBD) SIGNATURE ANNUAL EVENT, DRAWING OVER 300 YOUTH CHAMPIONS FROM ACROSS THE UNITED STATES, CANADA, AND JAPAN TO AKRON, OHIO. PARTICIPANTS QUALIFY BY COMPETING IN MORE THAN 1,300 SANCTIONED LOCAL AND RALLY RACES HELD ANNUALLY IN NEARLY 90 RACE CITIES WORLDWIDE. RACERS COMPETE IN THREE DIVISIONS: STOCK, SUPER STOCK, AND MASTERS. THE AASBD WORLD CHAMPIONSHIP RACE TAKES PLACE ON THE HISTORIC DERBY DOWNS TRACK, A WPA-ERA FACILITY MAINTAINED BY THE ORGANIZATION. THIS WEEK-LONG CHAMPIONSHIP PROMOTES YOUTH DEVELOPMENT, STEM LEARNING, INTERNATIONAL GOODWILL, FAMILY BONDING, AND COMMUNITY ENGAGEMENT.</Desc>
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        <Desc>RETAIL STORE OPERATIONS SUPPORTING RACING AND EDUCATIONISBD OPERATES A NATIONAL RETAIL STORE TO PROVIDE ESSENTIAL EQUIPMENT AND MATERIALS FOR ITS RACING AND EDUCATIONAL PROGRAMS. THE STORE OFFERS OFFICIAL SOAP BOX DERBY CAR KITS, PARTS, TOOLS, AND ACCESSORIES FOR PARTICIPATION IN DIVISIONS INCLUDING STOCK, SUPER STOCK, MASTERS, LEGACY, AND THE CORPORATE DERBY CHALLENGE. THESE STANDARDIZED SUPPLIES PROMOTE SAFETY, EQUITY, AND ACCESSIBILITY FOR YOUTH AND EDUCATORS NATIONWIDE.THE STORE ALSO DISTRIBUTES STEM-ALIGNED CLASSROOM KITS AND EDUCATIONAL TOOLS THAT SUPPORT THE ORGANIZATION'S CURRICULUM-BASED PROGRAMS. THESE RESOURCES HELP EXPAND THE REACH OF DERBY-BASED LEARNING IN SCHOOLS AND COMMUNITY SETTINGS. REVENUE GENERATED FROM THE STORE HAS BEEN REINVESTED DIRECTLY INTO ISBD'S RACING, EDUCATION, AND OUTREACH PROGRAMS TO HELP ENSURE LONG-TERM PROGRAM SUSTAINABILITY AND MISSION DELIVERY.</Desc>
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        <Desc>STEM-BASED EDUCATION PROGRAM:THE INTERNATIONAL SOAP BOX DERBY (ISBD) DELIVERS EXPERIENTIAL STEM EDUCATION FOR K12 STUDENTS THROUGH CLASSROOM PROGRAMS, EXTRACURRICULAR ACTIVITIES, AND HANDS-ON SUMMER LEARNING. STUDENTS APPLY SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH CONCEPTS BY DESIGNING, BUILDING, AND RACING BOTH MINI AND FULL-SIZE SOAP BOX DERBY CARS. THE CURRICULUM ALIGNS WITH NATIONAL EDUCATION STANDARDS AND EMPHASIZES TEAMWORK, CREATIVITY, AND REAL-WORLD PROBLEM-SOLVING.KEY COMPONENTS INCLUDE THE GRAVITY RACING CHALLENGE (GRC) STEM TEAM COMPETITION AND THE STEM SUMMER CAMP, BOTH DESIGNED TO ENGAGE STUDENTS IN HANDS-ON LEARNING AND RACING EXPERIENCES. THE GRC TAKES PLACE IN SCHOOLS, YOUTH ORGANIZATIONS, AND AFTER-SCHOOL SETTINGS, ENCOURAGING GROUP COLLABORATION AND INNOVATION THROUGH CAR CONSTRUCTION AND COMPETITION.THE STEM SUMMER CAMP IS A WEEK-LONG IMMERSIVE EXPERIENCE HELD AT DERBY DOWNS FOR YOUTH AGES 8 TO 13. CAMPERS RACE FULL-SIZE SOAP BOX DERBY CARS DAILY, PARTICIPATE IN STEM CHALLENGES, AND BUILD, DECORATE, AND RACE THEIR OWN MINI SOAP BOX DERBY CARS, WHICH THEY TAKE HOME AT THE END OF THE PROGRAM. THE CAMP CULMINATES IN A FAMILY DAY CELEBRATION, WHERE PARENTS AND GUESTS ATTEND A MINI CAR AND FULL-SIZE CHAMPIONSHIP RACE TO CHEER ON PARTICIPANTS.ISBD PROVIDES EDUCATIONAL MATERIALS TO SCHOOLS AND NONPROFITS THROUGH GRANTS AND DONATIONS SUPPORTING STEM EDUCATION. THESE PROGRAMS ARE INTENTIONALLY INCLUSIVE, PRIORITIZING ACCESS FOR UNDERSERVED COMMUNITIES. THROUGH THESE INITIATIVES, ISBD FOSTERS EARLY INTEREST IN STEM CAREERS, ENGINEERING CONCEPTS, AND LIFELONG LEARNING BY MAKING SCIENCE FUN AND ENGAGING.</Desc>
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        <Desc>EVENTS AT DERBY DOWNSDERBY DOWNS IS MORE THAN A RACETRACK. IT SERVES AS A COMMUNITY HUB WHERE ISBD HOSTS MISSION-ALIGNED EVENTS THAT PROMOTE INCLUSION, INTERGENERATIONAL EXPERIENCES, AND PUBLIC ENGAGEMENT. THESE PROGRAMS BRING TOGETHER YOUTH, SENIORS, FAMILIES, AND COMMUNITY PARTNERS IN UNIQUE WAYS THAT SUPPORT EDUCATION, WELLNESS, AND SOCIAL CONNECTION.EVENTS HELD AT DERBY DOWNS INCLUDE:SENIOR DAY AT DERBY DOWNSTHIS ANNUAL EVENT PROVIDES OLDER ADULTS WITH THE OPPORTUNITY TO RELIVE CHILDHOOD THRILLS BY RIDING DOWN THE DERBY DOWNS TRACK IN SPECIALLY MODIFIED SOAP BOX DERBY CARS. THE DAY INCLUDES WELLNESS RESOURCES, SOCIAL ACTIVITIES, AND COMMUNITY ENGAGEMENT. THE PROGRAM PROMOTES ACTIVE AGING, COMMUNITY CONNECTION, AND FUN.CORPORATE DERBY CHALLENGETHIS TEAM-BUILDING EVENT INVITES LOCAL BUSINESSES, NONPROFITS, AND CIVIC ORGANIZATIONS TO BUILD AND RACE ADULT-SIZED SOAP BOX DERBY CARS AT DERBY DOWNS. WHILE THE EVENT WAS NOT HELD IN THE MOST RECENT PROGRAM YEAR, IT IS SCHEDULED TO RETURN IN 2025. THE CORPORATE DERBY CHALLENGE FOSTERS COLLABORATION, FRIENDLY COMPETITION, AND EMPLOYEE ENGAGEMENT WHILE SUPPORTING THE MISSION OF ISBD.THESE COMMUNITY-CENTERED EVENTS ALLOW ISBD TO EXPAND ITS REACH BEYOND TRADITIONAL RACE PARTICIPANTS AND FOSTER A DEEPER CONNECTION WITH THE GREATER AKRON REGION. BY OFFERING MEANINGFUL EXPERIENCES TO RESIDENTS OF ALL AGES, DERBY DOWNS BECOMES A PLACE WHERE HISTORY, EDUCATION, AND JOY COME TOGETHER.</Desc>
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        <Desc>YOUTH LEADERSHIP &amp; VOLUNTEER DEVELOPMENTISBD CULTIVATES YOUTH LEADERSHIP AND SERVICE THROUGH STRUCTURED VOLUNTEER OPPORTUNITIES IN RACING OPERATIONS, MENTORSHIP, AND COMMUNITY OUTREACH. FORMER RACERS AND LOCAL YOUTH SERVE AS RACE ASSISTANTS, CAR INSPECTORS, PIT CREW MEMBERS, AND EVENT COORDINATORS. THESE ROLES PROVIDE VALUABLE EXPERIENCE IN LEADERSHIP, LOGISTICS, AND TEAMWORK. EACH YEAR, ISBD HONORS YOUTH UNDER 21 WHO DEMONSTRATE EXCEPTIONAL LEADERSHIP AT THE LOCAL, REGIONAL, AND NATIONAL LEVELS WITH THE PRESIDENT'S YOUTH SERVICE AWARD. TO HONOR EXEMPLARY CONTRIBUTIONS, ISBD ESTABLISHED A HALL OF FAME, WHICH HAS INDUCTED NEARLY 90 INDIVIDUALS WHO HAVE SIGNIFICANTLY ADVANCED THE SPORT THROUGH THEIR LEADERSHIP, MENTORSHIP, INNOVATION, OR PHILANTHROPIC SUPPORT. THE ORGANIZATION IS SUSTAINED BY MORE THAN 3,300 DEDICATED VOLUNTEERS ANNUALLY, MANY OF WHOM HAVE SUPPORTED SOAP BOX DERBY EVENTS FOR DECADES. IN SOME FAMILIES, VOLUNTEERING HAS BECOME A PROUD GENERATIONAL TRADITION, WITH MULTIPLE GENERATIONS RETURNING EACH YEAR TO CONTRIBUTE. SEVERAL INDIVIDUALS HAVE GIVEN OVER 60 YEARS OF CONTINUOUS SERVICE, REFLECTING A DEEP PERSONAL COMMITMENT TO THE MISSION AND COMMUNITY OF THE DERBY. THESE EFFORTS ARE COORDINATED BY A NETWORK OF REGIONAL DIRECTORS WHO ENSURE THE SUCCESSFUL EXECUTION OF HUNDREDS OF LOCAL AND NATIONAL EVENTS.</Desc>
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        <PersonNm>GREGORY BEAN</PersonNm>
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        <PersonNm>BILL FORQUER</PersonNm>
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        <PersonNm>ROBERT GERBERRY</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JAY GRIFFITH</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JESSE HURST</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JOLENE LANE</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>EUFRANCIA LASH</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELE TOMER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BRET TREIER</PersonNm>
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        <PersonNm>PATRICIA WAGNER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DARRAN WIMER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT TAYLOR</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DENNIS VANFOSSEN JR</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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        <ManagementAndGeneralAmt>170</ManagementAndGeneralAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>30636</ManagementAndGeneralAmt>
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      <FeesForSrvcInvstMgmntFeesGrp>
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      <InformationTechnologyGrp>
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      <TravelGrp>
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        <ProgramServicesAmt>13306</ProgramServicesAmt>
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        <ProgramServicesAmt>6988</ProgramServicesAmt>
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        <ProgramServicesAmt>87380</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>19723</ProgramServicesAmt>
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      <OtherExpensesGrp>
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      <AllOtherExpensesGrp>
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        <FundraisingAmt>160</FundraisingAmt>
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        <ContributorUSAddress>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>9</RecipientCnt>
        <CashGrantAmt>36000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>AWARDED FUNDS ARE NOT PAID OUT UNTIL THE RECIPIENT REQUESTS THE FUNDS AND THE FUNDS ARE HELD BY HUNTINGTON BANK. TO REQUEST THE PAYMENT OF THE FUNDS, THE SCHOLARSHIP RECIPIENTS ARE REQUIRED TO FILL OUT A FORM WITH THEIR STUDENT ID AND THE REGISTRAR INFORMATION OF THE UNIVERSITY. THE CEO OF INTERNATIONAL SOAP BOX DERBY, INC. WILL REVIEW THE INFORMATION AND THEN WILL SEND TO HUNTINGTON BANK ONCE APPROVED. THE CHECKS ARE CUT BY THE BANK AND SENT DIRECTLY TO THE REGISTRAR'S OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE IS MADE UP OF BOARD OFFICERS - CHAIR, VICE CHAIR, SECRETARY &amp; TREASURER. EXECUTIVE COMMITTEE MEETS IN THE OFF MONTHS THAT THE FULL BOARD DOES NOT MEET, AND HAS THE ABILITY TO APPROVE ACTIONS WITHOUT FULL BOARD APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE CEO AND THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOAP BOX DERBY CONFLICT OF INTEREST POLICY REQUIRES OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES TO ANNUALLY DISCLOSE ANY INTERESTS THAT COULD POTENTIALLY GIVE RISE TO CONFLICTS. THIS POLICY ENSURES TRANSPARENCY AND INTEGRITY BY MANDATING THAT THESE INDIVIDUALS IDENTIFY AND REPORT ANY PERSONAL OR PROFESSIONAL INTERESTS THAT MAY CONFLICT WITH THE ORGANIZATION'S BEST INTERESTS. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THIS POLICY THROUGH ESTABLISHED PROCEDURES, SUCH AS RECORDING POTENTIAL CONFLICTS IN MEETING MINUTES AND REQUIRING BOARD MEMBERS TO WITHDRAW FROM DECISIONS WHERE CONFLICTS ARE IDENTIFIED. ADDITIONALLY, THE POLICY MANDATES THAT IT BE REVIEWED AND THE DISCLOSURE FORM SIGNED BY EACH SOAP BOX DERBY BOARD MEMBER, ENSURING ONGOING ADHERENCE AND ACCOUNTABILITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS THE PERFORMANCE OF THE ORGANIZATION AND BASED ON BUDGETARY ALLOWANCE, COMPENSATION IS DETERMINED ANNUALLY. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>