Nonprofit · EIN 45-2448824
VIPERS TRACK CLUB
Tax-exempt (reinstated) · URBANA, IL 61802
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $78,642 | $98,448 | -$19,806 | $18,949 | $0 | $18,949 |
| December 31, 2024 | 990-EZ | $69,203 | $74,589 | -$5,386 | $9,276 | $0 | $9,276 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $31,500
- Program service revenue
- $47,142
- 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
- Other expenses
- $98,448
Balance sheet and other
- Total assets, start of year
- $38,755
- Total assets, end of year
- $18,949
- Total liabilities, end of year
- $0
- Net assets, end of year
- $18,949
- Cash, savings and investments
- $18,949
- Gross receipts
- $78,642
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marques Lowe | President and Director | 20 | $0 |
| Sarah Ganster | Development Coordinator and Treasure | 15 | $0 |
| Mary Wiley | Secretary | 0.5 | $0 |
| Jonah Wiley | Board Member | 0.5 | $0 |
| Michelle Dykes | Board Member | 0.5 | $0 |
| Ashleigh Verkler | Board Member | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marques Lowe | President and Director | 15 | $0 |
| Sarah Ganster | Dev Coordinator and Treasurer | 5 | $0 |
| Mary Wiley | Secretary | 0.5 | $0 |
| Jonah Wiley | Board Member | 0.5 | $0 |
| Michelle Dykes | Board Member | 0.5 | $0 |
| Ashleigh Verkler | Board Member | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 606 OAKLAND AVE APT 218, URBANA, IL 61802-2062
- In care of
- % MARQUES LOWE
- Signed the 990-EZ
- Sarah Ganster, TreasureDevelopment Coordinator
- Phone
- (217) 390-8435
Mission
Corrections from prior year errors Transfers between fundsaccounts that arent normal incomeexpenses
Program accomplishments
- 0
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 45-2448824
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $18,949
- Income (IRS master file)
- $78,642
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- August 8, 2022
- Reinstated
- Effective May 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $78,642 | $98,448 | $18,949 | XML |
| 990-EZ | December 2024 | $69,203 | $74,589 | $9,276 | XML |
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 45-2448824).
Questions about VIPERS TRACK CLUB
- What is the EIN of VIPERS TRACK CLUB?
- The employer identification number (EIN) of VIPERS TRACK CLUB is 45-2448824.
- Is VIPERS TRACK CLUB tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
- Are donations to VIPERS TRACK CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VIPERS TRACK CLUB file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VIPERS TRACK CLUB due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VIPERS TRACK CLUB last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of VIPERS TRACK CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does VIPERS TRACK CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $78,642, expenses of $98,448 and total assets of $18,949 at year end.
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