Nonprofit · EIN 46-5162307
UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC
Tax-exempt (reinstated) · ESCANABA, MI 49829
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $207,106 | $185,706 | $21,400 | $99,269 | $8,192 | $91,077 |
| December 31, 2024 | 990 | $200,172 | $181,359 | $18,813 | $78,870 | $9,193 | $69,677 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $34,450
- Membership dues
- $3,370
- Program service revenue
- $119,793
- Investment income
- $0
- Net income from sales of inventory
- $52,863
- Other revenue
- $52,863
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $19,435
- Salaries, compensation and benefits (total)
- $19,435
- Professional fundraising fees
- $0
- Occupancy
- $31,800
- Program services (functional)
- $185,706
Balance sheet and other
- Total assets, start of year
- $78,870
- Total assets, end of year
- $99,269
- Total liabilities, end of year
- $8,192
- Net assets, end of year
- $91,077
- Gross receipts
- $220,817
- Employees
- 0
- Year formed
- 2014
- State of legal domicile
- MI
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amy Gagne | President Officer | 25 | $0 |
| Steve Rose | Vice-President Officer | 25 | $0 |
| Amber Lantagne | Treasurer Officer | 20 | $0 |
| Kathy Winling | Secretary Officer | 25 | $0 |
| Richard Lantagne | Member at Large Officer | 30 | $0 |
| Jim Groleau | Member at Large Officer | 10 | $0 |
| Macy Degnan | Member at Large Officer | 15 | $0 |
| Harvey Lewis | Member at Large Officer | 30 | $0 |
| Matt Valiquette | Member at Large Officer | 5 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amy Gagne | President Officer | 25 | $0 |
| Steve Rose | Vice-President Officer | 25 | $0 |
| Amber Lantagne | Treasurer Officer | 20 | $0 |
| Kathy Winling | Secretary Officer | 25 | $0 |
| Richard Lantagne | Member at Large Officer | 30 | $0 |
| Jim Groleau | Member at Large Officer | 10 | $0 |
| Macy Degnan | Member at Large Officer | 15 | $0 |
| Harvey Lewis | Member at Large Officer | 30 | $0 |
| Matt Valiquette | Member at Large Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1063, ESCANABA, MI 49829-6063
- In care of
- % AMBER LANTAGNE
- Signed the 990
- AMBER LANTAGNE, TREASURER
- Phone
- (906) 553-1242
- Website
- www.escanabaspeedway.com
- Return prepared by
- Tackman Tax
Mission
The betterment of auto racing conditions in the Upper Peninsula of Michigan
Program accomplishments
- SUCCESSFULLY PROVIDE A SAFE RACING ENVIRONMENT FOR THE AREAS YOUTH AND CITIZENSExpenses $185,706 · revenue $207,106
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 46-5162307
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $99,269
- Income (IRS master file)
- $220,817
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- August 8, 2022
- Reinstated
- Effective January 15, 2024
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 | December 2025 | $207,106 | $185,706 | $99,269 | IRS |
| 990 | December 2024 | $200,172 | $181,359 | $78,870 | XML |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
| 990-EZ | December 2016 | – | – | – | 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 46-5162307).
Questions about UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC
- What is the EIN of UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC?
- The employer identification number (EIN) of UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC is 46-5162307.
- Is UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective January 15, 2024.
- Are donations to UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC 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 UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC 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 UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does UPPER PENINSULA INTERNTIONAL RACING ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $207,106, expenses of $185,706 and total assets of $99,269 at year end.
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All nonprofits in ESCANABA · Michigan · Recreation and sports