﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-12T12:15:17-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>832349510</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DEBORAH S LARSEN CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>144 WOODS ST</AddressLine1Txt>
        <CityNm>MONROE</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98272</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>821806025</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LITTLE WHEELS QUARTER MIDGET</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LITT</BusinessNameControlTxt>
      <PhoneNum>3603051706</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 2271</AddressLine1Txt>
        <CityNm>SUMNER</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98390</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSH WEINHEIMER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3603051706</PhoneNum>
      <SignatureDt>2026-05-27</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DEBORAH S LARSEN</PreparerPersonNm>
      <PTIN>P01232554</PTIN>
      <PhoneNum>3607943148</PhoneNum>
      <PreparationDt>2026-05-26</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>LITTLEWHEELSQMA.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>103147</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20045</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>35954</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>5</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>10270</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>9827</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>6667</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13430</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>27046</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>17793</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>9253</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>78687</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>18499</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>36405</OtherExpensesTotalAmt>
      <TotalExpensesAmt>54904</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>23783</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>93407</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>117190</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>93407</BOYAmt>
        <EOYAmt>108000</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>9190</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>93407</BOYAmt>
        <EOYAmt>117190</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>93407</BOYAmt>
        <EOYAmt>117190</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO CREATE AND MAINTAIN A CLEAN, SAFE AND HEALTHY SPORT FOR FAMILIES TO ACQUAINT YOUTH WITH MECHANICAL DEVICES. TO EDUCATE YOUTH ON FAIRNESS, GENEROSITY AND SPORTSMANSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION RACE 13 CLASSES PER DAY, ROUGHLY 90-110 CARS PER RACE DAY. THE ORGANIZATION HOSTED 1 CHARITY RACE WHERE WE RAISED 1000 FOR WISHING WELL. 10 CLUB RACES, 1 REGION RACE AND 1 NOVICE ONLY RACE. TROPHIES ARE AWARDED TO THE TOP 3 FINISHERS FOR EACH RACE AND EACH TOP POINT EARNER IN EACH CLASS RECEIVES A CHAMPION JACKET. FOR OUR FUN RACE, THE ORGANIZATION AWARDED JACKETS TO EACH WINNER IN EACH CLASS. 60 MEMBERSHIPS FOR 2025, AVERAGED 60-70 KIDS PER RACE DAY. IN 2025,WE PURCHASED A NEW SCOREBOARD AND MADE NUMEROUS IMPROVEMENTS TO OUR TRACK FACILITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>50986</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>50986</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH WEINHEIMER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARI MARKHAM</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE FRY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY MCKIERNAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMANTHA MEARS</PersonNm>
        <TitleTxt>PROMOTIONS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT MITCHELL</PersonNm>
        <TitleTxt>SAFETY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE MILLER</PersonNm>
        <TitleTxt>JUDGING</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARA PENDLETON</PersonNm>
        <TitleTxt>AT LARGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE WHARTON</PersonNm>
        <TitleTxt>HEAD TOWER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JON ARMSTRONG</PersonNm>
        <TitleTxt>TECH</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON STONE</PersonNm>
        <TitleTxt>NOVICE TRAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ASHLEY MCKIERNAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>21800 MERIDIAN E</AddressLine1Txt>
          <CityNm>GRAHAM</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98338</ZIPCd>
        </USAddress>
        <PhoneNum>3607943148</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>20045</CurrentTaxYearAmt>
        <TotalAmt>20045</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>56056</CurrentTaxYearAmt>
        <TotalAmt>56056</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearAmt>27046</CurrentTaxYearAmt>
        <TotalAmt>27046</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>103147</CurrentTaxYearAmt>
        <TotalAmt>103147</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>103147</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>103147</CurrentTaxYearAmt>
        <TotalAmt>103147</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES SIGNAGE 884 WEBSITE 614 INSURANCE 844 TROPHIES &amp; AWARDS 12,277 BANQUET 13,573 SUPPLIES 4,501 PO BOX 134 FIRE &amp; SAFETY MAINTENANCE 1,280 NON-INVESTMENT DEPRECIATION 2,298 TOTAL 36,405</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTRONIC EQUIPMENT 0 11,488 LESS ACCUMULATED DEPRECIATION 0 2,298 TOTAL 0 9,190</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO CREATE AND MAINTAIN A CLEAN, SAFE AND HEALTHY SPORT FOR FAMILIES TO ACQUAINT YOUTH WITH MECHANICAL DEVICES. TO EDUCATE YOUTH ON FAIRNESS, GENEROSITY AND SPORTSMANSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RACE 13 CLASSES PER DAY, ROUGHLY 90-110 CARS PER RACE DAY. THE ORGANIZATION HOSTED 1 CHARITY RACE WHERE WE RAISED 1000 FOR WISHING WELL. 10 CLUB RACES, 1 REGION RACE AND 1 NOVICE ONLY RACE. TROPHIES ARE AWARDED TO THE TOP 3 FINISHERS FOR EACH RACE AND EACH TOP POINT EARNER IN EACH CLASS RECEIVES A CHAMPION JACKET. FOR OUR FUN RACE, THE ORGANIZATION AWARDED JACKETS TO EACH WINNER IN EACH CLASS. 60 MEMBERSHIPS FOR 2025, AVERAGED 60-70 KIDS PER RACE DAY. IN 2025,WE PURCHASED A NEW SCOREBOARD AND MADE NUMEROUS IMPROVEMENTS TO OUR TRACK FACILITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>