Nonprofit · EIN 59-3178027
LIVING LEGENDS OF AUTO RACING INC
Tax-exempt · PORT ORANGE, FL 32129
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $62,449 | $48,872 | $13,577 | $70,800 | $0 | $70,800 |
| December 31, 2024 | 990 | $43,746 | $43,062 | $684 | $57,223 | $0 | $57,223 |
| December 31, 2023 | 990 | $57,642 | $54,461 | $3,181 | $56,539 | $0 | $56,539 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $62,449
- of which government grants
- $3,008
- Membership dues
- $4,178
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $625
- Travel
- $926
- Program services (functional)
- $48,872
Balance sheet and other
- Total assets, start of year
- $57,223
- Total assets, end of year
- $70,800
- Total liabilities, end of year
- $0
- Net assets, end of year
- $70,800
- Net assets without donor restrictions
- $70,800
- Gross receipts
- $62,449
- Employees
- 0
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 |
|---|---|---|---|
| GAIL BROWN | DIRECTOR Trustee or director | – | $0 |
| GARY CROSS | DIRECTOR Trustee or director | – | $0 |
| DAVE DION | PRESIDENT Trustee or director, Officer | – | $0 |
| MICHELE HESS | SECRETARY Trustee or director, Officer | – | $0 |
| BILL JOSLER | DIRECTOR Trustee or director | – | $0 |
| PAULETTE MANDALA | DIRECTOR Trustee or director | – | $0 |
| GARY SMITH | DIRECTOR Trustee or director | – | $0 |
| JOHN WEST | VICE PRESIDE Trustee or director, Officer | – | $0 |
| NANCY WEST | TREASURER Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GAIL BROWN | DIRECTOR Trustee or director | – | $0 |
| GARY CROSS | DIRECTOR Trustee or director | – | $0 |
| DAVE DION | DIRECTOR Trustee or director | – | $0 |
| JUANITA EPTON | DIRECTOR Trustee or director | – | $0 |
| MICHELE HESS | DIRECTOR Trustee or director | – | $0 |
| RON HESS | DIRECTOR Trustee or director | – | $0 |
| PAULETTE MANDELA | SECRETARY Trustee or director, Officer | – | $0 |
| JOAN MAXWELL | DIRECTOR Trustee or director | – | $0 |
| JOHN PEOPLES | DIRECTOR Trustee or director | – | $0 |
| GARY SMITH | PRESIDENT Trustee or director, Officer | – | $0 |
| BILL WATSON | DIRECTOR Trustee or director | – | $0 |
| JOHN WEST | VICE PRESIDE Trustee or director, Officer | – | $0 |
| NANCY WEST | TREASURER Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GAIL BROWN | DIRECTOR Trustee or director | – | $0 |
| GARY CROSS | DIRECTOR Trustee or director | – | $0 |
| DAVE DION | DIRECTOR Trustee or director | – | $0 |
| JUANITA EPTON | DIRECTOR Trustee or director | – | $0 |
| MICHELE HESS | DIRECTOR Trustee or director | – | $0 |
| RON HESS | DIRECTOR Trustee or director | – | $0 |
| PAULETTE MANDELA | SECRETARY Trustee or director, Officer | – | $0 |
| JOAN MAXWELL | DIRECTOR Trustee or director | – | $0 |
| JOHN PEOPLES | DIRECTOR Trustee or director | – | $0 |
| GARY SMITH | PRESIDENT Trustee or director, Officer | – | $0 |
| BILL WATSON | DIRECTOR Trustee or director | – | $0 |
| JOHN WEST | VICE PRESIDE Trustee or director, Officer | – | $0 |
| NANCY WEST | TREASURER Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 290854, PORT ORANGE, FL 32129-0854
- Principal officer (990 for 2025)
- NANCY WEST, PO BOX 290854, PORT ORANGE, FL 32129
- Signed the 990
- NANCY WEST, TREASURER
- Phone
- (386) 956-3465
- Return prepared by
- MOATS & ASSOCIATES
Mission
TO PROMOTE THE HISTORY OF RACING THROUGH RUNNING A MUSEUM AND CONDUCT EDUCATIONAL CLASSES IN AREA SCHOOLS.
Program accomplishments
- TO PROMOTE THE HISTORY OF RACING THROUGH RUNNING A MUSEUM AND CONDUCTING EDUCATIONAL CLASSES IN AREA SCHOOLS.Expenses $5,896
- TO FURTHER THE HISTORY AND EDUCATION OF AUTO RACING BY OPERATING A MUSEUM THAT REPRESENTS THE HISTORY OF AUTO RACING.
- TO PROMOTE THE HISTORY OF RACING THROUGH RUNNING A MUSEUM AND CONDUCT EDUCATIONAL CLASSES IN AREA SCHOOLS.Expenses $42,976
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 | 990 on file |
IRS record
- EIN
- 59-3178027
- 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
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $70,800
- Income (IRS master file)
- $62,449
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $62,449 | $48,872 | $70,800 | XML |
| 990 | December 2024 | $43,746 | $43,062 | $57,223 | XML |
| 990 | December 2023 | $57,642 | $54,461 | $56,539 | XML |
| 990 | December 2022 | $48,606 | $58,822 | $53,358 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 59-3178027).
Questions about LIVING LEGENDS OF AUTO RACING INC
- What is the EIN of LIVING LEGENDS OF AUTO RACING INC?
- The employer identification number (EIN) of LIVING LEGENDS OF AUTO RACING INC is 59-3178027.
- Is LIVING LEGENDS OF AUTO RACING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to LIVING LEGENDS OF AUTO RACING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING LEGENDS OF AUTO RACING 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 LIVING LEGENDS OF AUTO RACING 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 LIVING LEGENDS OF AUTO RACING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LIVING LEGENDS OF AUTO RACING INC?
- The 990 for the year ended December 31, 2025 names NANCY WEST.
- Who are the officers and directors of LIVING LEGENDS OF AUTO RACING INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LIVING LEGENDS OF AUTO RACING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $62,449, expenses of $48,872 and total assets of $70,800 at year end.
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