Nonprofit · EIN 88-0347663
ELKO COUNTY AUTO RACING ASSOCIATION
Tax-exempt (reinstated) · SPRING CREEK, NV 89815
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $154,838 | $164,119 | -$9,281 | $0 | $0 | -$9,281 |
| December 31, 2024 | 990-EZ | $59,828 | $131,840 | -$72,012 | $0 | – | -$72,012 |
| December 31, 2023 | 990-EZ | $45,158 | $49,041 | -$3,883 | $0 | – | -$3,883 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $151,384
- Membership dues
- $3,454
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $164,119
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- -$9,281
- Gross receipts
- $154,838
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 |
|---|---|---|---|
| COURTNEY GARRETT | TREASURER | 30 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COURTNEY GARRETT | TREASURER | 30 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COURTNEY GARRETT | TREASURER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8331, SPRING CREEK, NV 89815-0006
- Mailing address (990-N for 2022)
- PO BOX 1192, ELKO NV 89803
- Principal officer (990-N for 2022)
- COURTNEY JONES, 597 AESOP DR, SPRING CREEK NV 89815
- Signed the 990-EZ
- COURTNEY GARRETT, MEMBER
- Phone
- (619) 822-8081
- Return prepared by
- THE TAX LADY
Mission
RECREATION
Program accomplishments
- entertainment
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 | 990-EZ on file |
IRS record
- EIN
- 88-0347663
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $154,838
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- September 24, 2014
- Reinstated
- Effective May 15, 2010
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 | $154,838 | $164,119 | $0 | XML |
| 990-EZ | December 2024 | $59,828 | $131,840 | $0 | XML |
| 990-EZ | December 2023 | $45,158 | $49,041 | $0 | XML |
| 990-N for 2022 Officer: COURTNEY JONES | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: PENNY DURANT | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jim Durant | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 88-0347663).
Questions about ELKO COUNTY AUTO RACING ASSOCIATION
- What is the EIN of ELKO COUNTY AUTO RACING ASSOCIATION?
- The employer identification number (EIN) of ELKO COUNTY AUTO RACING ASSOCIATION is 88-0347663.
- Is ELKO COUNTY AUTO RACING ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to ELKO COUNTY AUTO RACING ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ELKO COUNTY AUTO RACING ASSOCIATION 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 ELKO COUNTY AUTO RACING ASSOCIATION 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 ELKO COUNTY AUTO RACING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of ELKO COUNTY AUTO RACING ASSOCIATION?
- The 990-N for 2022 names COURTNEY JONES.
- Who are the officers and directors of ELKO COUNTY AUTO RACING ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does ELKO COUNTY AUTO RACING ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $154,838, expenses of $164,119 and total assets of $0 at year end.
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