Nonprofit · EIN 20-4859523
MARIANAS RACING ASSOCIATION
Tax-exempt · SAIPAN, MP 96950
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $37,473 | $20,653 | $16,820 | $16,591 | $0 | $16,591 |
| December 31, 2023 | 990 | $19,651 | $59,677 | -$40,026 | $17,207 | $17,436 | -$229 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $37,473
- of which government grants
- $32,000
- Membership dues
- $2,473
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $2,665
- Program services (functional)
- $20,501
- Management and general (functional)
- $152
Balance sheet and other
- Total assets, start of year
- $17,207
- Total assets, end of year
- $16,591
- Total liabilities, end of year
- $0
- Net assets, end of year
- $16,591
- Land, buildings and equipment
- $12,313
- Net assets without donor restrictions
- $16,591
- Gross receipts
- $37,473
- Employees
- 0
- Year formed
- 2002
- State of legal domicile
- MP
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ellery Cruz | President Trustee or director, Officer | 2 | $0 |
| Justis Alvarez | Vice President Trustee or director, Officer | 2 | $0 |
| Amanda Cruz | Secretary Trustee or director, Officer | 1 | $0 |
| David J Burger | Treasurer Trustee or director, Officer | 1 | $0 |
| Bridget Camacho | Board Member Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charles V Cepeda | President Trustee or director, Officer | 2 | $0 |
| Justis Alvarez | Vice President Trustee or director, Officer | 2 | $0 |
| Eleanor Cepeda | Secretary Trustee or director, Officer | 1 | $0 |
| David J Burger | Treasurer Trustee or director, Officer | 1 | $0 |
| Bridget Camacho | Board Member Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 504053, SAIPAN, MP 96950-4053
- In care of
- % DAVID J BURGER
- Principal officer (990 for 2024)
- David J Burger, PO Box 504053, Saipan, MP 96950
- Signed the 990
- David J Burger, Treasurer
- Phone
- (670) 235-8722
- Return prepared by
- Burger & Comer PC
Mission
To promote motor sports in the CNMI. To develop awareness of the benefits of participating in motor sports to the youth of the CNMI, and to enhance the CNMI as a tourist destination with the hosting of race events featuring regional and international racers and race teams.
Program accomplishments
- MRA hosted a series of points races from January through July 2024. The major event was held in November 2024. Almost 40 racers from Guam traveled to the CNMI to participate in a two day race with MRA members. Over 100 racers participated in the event. Maintenance of the facitlities was continued in 2024, funded mostly by membership dues and race fees.Expenses $20,501 · revenue $35,000
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-4859523
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N70)
- Assets (IRS master file)
- $16,591
- Income (IRS master file)
- $37,473
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $37,473 | $20,653 | $16,591 | XML |
| 990 | December 2023 | $19,651 | $59,677 | $17,207 | XML |
| 990 | December 2022 | $97,465 | $74,236 | $39,797 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-4859523).
Questions about MARIANAS RACING ASSOCIATION
- What is the EIN of MARIANAS RACING ASSOCIATION?
- The employer identification number (EIN) of MARIANAS RACING ASSOCIATION is 20-4859523.
- Is MARIANAS RACING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to MARIANAS RACING ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MARIANAS RACING ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MARIANAS RACING ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MARIANAS RACING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MARIANAS RACING ASSOCIATION?
- The 990 for the year ended December 31, 2024 names David J Burger.
- Who are the officers and directors of MARIANAS RACING ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does MARIANAS RACING ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $37,473, expenses of $20,653 and total assets of $16,591 at year end.
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