﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-10T15:42:54-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>371350720</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Cowan Epperson &amp; Associates PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>979 Clocktower Dr</AddressLine1Txt>
        <CityNm>Springfield</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62704</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>825331565</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Springfield BMX Raceway</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Karly McLaughlin</InCareOfNm>
      <BusinessNameControlTxt>SPRI</BusinessNameControlTxt>
      <PhoneNum>2178163768</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4115 Sandhill Road</AddressLine1Txt>
        <CityNm>Springfield</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62702</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KARLY MCLAUGHLIN</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>2178163768</PhoneNum>
      <SignatureDt>2026-07-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>STORM M WOLFF</PreparerPersonNm>
      <PTIN>P01308669</PTIN>
      <PhoneNum>2175236969</PhoneNum>
      <PreparationDt>2026-08-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO-212-Copy1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>102532</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>36871</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>28725</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>36936</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>11820</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>25116</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>90712</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1000</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>9308</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>48749</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59057</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>31655</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>70456</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>102111</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35502</BOYAmt>
        <EOYAmt>7015</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>34954</BOYAmt>
        <EOYAmt>95096</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>70456</BOYAmt>
        <EOYAmt>102111</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>70456</BOYAmt>
        <EOYAmt>102111</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To encourage fitness &amp; good sportsmanshi</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To encourage &amp; educate sportsmanship and develope motorcross bicyle racing sport competition.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>59057</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>59057</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Talon Tapscott</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Matt Turley</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Karly McLaughlin</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tabitha Burrell</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anthony McLaughlin</PersonNm>
        <TitleTxt>Director of Maintenance</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Karly McClaughlin</PersonNm>
        <USAddress>
          <AddressLine1Txt>4115 Sandhill Road</AddressLine1Txt>
          <CityNm>Springfield</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62702</ZIPCd>
        </USAddress>
        <PhoneNum>2178163768</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="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>24370</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18805</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>43984</CurrentTaxYearAmt>
        <TotalAmt>87159</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>38910</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35926</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68408</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46006</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21612</CurrentTaxYearAmt>
        <TotalAmt>210862</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>63280</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35926</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68408</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>64811</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65596</CurrentTaxYearAmt>
        <TotalAmt>298021</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>298021</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>35</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>319</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>510</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>35</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>319</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>510</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus1YearAmt>17957</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21612</CurrentTaxYearAmt>
        <TotalAmt>39569</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>63315</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36082</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68727</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>82768</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>87208</CurrentTaxYearAmt>
        <TotalAmt>338100</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.88150</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.92640</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 4,063Advertising &amp; Mrkting 250Office Supplies 991Miscellaneous 12,156Bank Fees 110Rent &amp; Lease equipment 2,712USA BMX Fees paid 17,042Tropies 7,569De Minimis Equipment 3,856</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearEquipment &amp; Track 34,954 95,096</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>