Civic Intelligence

Western Ny Offroad Association

EIN 16-1560250 • 501(c)4 • Cortland, NY

Profile

Promote motorsport racing

PO Box 782Cortland, NY 13045

www.nyoa.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.18x

Higher debt load relative to assets than 86% of similar nonprofits.

NTEE N99 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.05x

Higher debt load relative to revenue than 83% of similar nonprofits.

NTEE N99 • <$500k nonprofits • Source year 2025

Net Margin

67th percentile

20%

Higher net margin than 67% of similar nonprofits.

NTEE N99 • <$500k nonprofits • Source year 2025

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE N99 • <$500k nonprofits • Source year 2025

Asset Growth

85th percentile

79%

Faster asset growth than 85% of similar nonprofits.

NTEE N99 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

4.2%

Faster revenue growth than 50% of similar nonprofits.

NTEE N99 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$54,049

Up $23,932 (+79%) from 2024

Liabilities

Down

$9,464

Down $13,619 (-59%) from 2024

Net Assets

Up

$44,585

Up $37,551 (+534%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin67th percentile

Revenue

Up

$191,802

Up $7,661 (+4.2%) from 2024

Expenses

Down

$154,251

Down $28,195 (-15%) from 2024

Net Income

Up

$37,551

Up $35,856 (+2115%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2012: $7,474Liabilities 2012: $0Net Assets 2012: $7,4742012Assets 2013: $13,640Liabilities 2013: $0Net Assets 2013: $13,6402013Assets 2014: $20,678Liabilities 2014: $0Net Assets 2014: $20,6782014Assets 2015: $26,471Liabilities 2015: $0Net Assets 2015: $26,4712015Assets 2016: $55,659Liabilities 2016: $0Net Assets 2016: $55,6592016Assets 2017: $36,931Liabilities 2017: $0Net Assets 2017: $36,9312017Assets 2018: $43,192Liabilities 2018: $0Net Assets 2018: $43,1922018Assets 2019: $18,321Liabilities 2019: $4,265Net Assets 2019: $14,0562019Assets 2020: $38,385Liabilities 2020: $5,465Net Assets 2020: $32,9202020Assets 2021: $86,733Liabilities 2021: $5,215Net Assets 2021: $81,5182021Assets 2022: $16,995Liabilities 2022: $4,125Net Assets 2022: $12,8702022Assets 2023: $23,468Liabilities 2023: $18,129Net Assets 2023: $5,3392023Assets 2024: $30,117Liabilities 2024: $23,083Net Assets 2024: $7,0342024Assets 2025: $54,049Liabilities 2025: $9,464Net Assets 2025: $44,5852025

Highlighted filing

2025

Assets$54,049
Liabilities$9,464
Net Assets$44,585
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $65,307Expenses 2012: $63,163Net Income 2012: $2,1442012Revenue 2013: $87,856Expenses 2013: $81,690Net Income 2013: $6,1662013Revenue 2014: $99,980Expenses 2014: $92,942Net Income 2014: $7,0382014Revenue 2015: $102,120Expenses 2015: $96,327Net Income 2015: $5,7932015Revenue 2016: $125,915Expenses 2016: $96,727Net Income 2016: $29,1882016Revenue 2017: $128,353Expenses 2017: $147,081Net Income 2017: -$18,7282017Revenue 2018: $140,055Expenses 2018: $133,794Net Income 2018: $6,2612018Revenue 2019: $123,805Expenses 2019: $135,384Net Income 2019: -$11,5792019Revenue 2020: $127,316Expenses 2020: $108,452Net Income 2020: $18,8642020Revenue 2021: $97,680Expenses 2021: $49,082Net Income 2021: $48,5982021Revenue 2022: $189,669Expenses 2022: $258,317Net Income 2022: -$68,6482022Revenue 2023: $187,259Expenses 2023: $194,790Net Income 2023: -$7,5312023Revenue 2024: $184,141Expenses 2024: $182,446Net Income 2024: $1,6952024Revenue 2025: $191,802Expenses 2025: $154,251Net Income 2025: $37,5512025

Highlighted filing

2025

Revenue$191,802
Expenses$154,251
Net Income$37,551
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$54,049
Liabilities
$9,464
Net assets
$44,585
Revenue
$191,802
Expenses
$154,251
Net income
$37,551
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.54$0.09$0.45$1.92$1.54$0.38
2024Detailed filing. Detailed filing data is available for this year.$0.30$0.23$0.07$1.84$1.82$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.18$0.05$1.87$1.95$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.04$0.13$1.90$2.58$0.69
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.82$0.98$0.49$0.49
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.05$0.33$1.27$1.08$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.04$0.14$1.24$1.35$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.40$1.34$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$1.28$1.47$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$1.26$0.97$0.29
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$1.02$0.96$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.00$0.93$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.14$0.88$0.82$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.65$0.63$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Jun 26, 2025
Return Version
2024v5.1
Gross Receipts
$191,802
Mission and Program Overview

Mission

Promote motorsport racing

Program Services

DescriptionGrantsExpenses
TO PROMOTE SAFETY IN MOTORSPORTS CEMPETITION AND USE IN GENERAL FOR COORINATING ANS SANCTIONING AMA MOTORSPORTS COMPETITIONS, SPECIFICALLY COMPETITON RECONGNIZED BY THE AMA-$154,251
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BILLIE JO CARNESTreasurerPT$0--
CHARLES REEDPresidentPT$0--
PETER STURVAVANTSecretaryPT$0--
BRIAN KINNEYRefereePT$0--
RAY CHILSENVPPT$0--
BRETT WARDVPPT$0--
Filing and Contact Details

Filer

Filer Name
Western Ny Offroad Association
EIN
16-1560250
In Care Of
% CHARLES REED
Address
PO BOX 782, CORTLAND, NY 13045

Signing Officer

Name
Charles Reed
Title
President
Phone
6074274516
Signed
2025-06-26
Discuss with paid preparer
No

Preparer

Firm
Kathy L Calabrese Paugh
Address
1 North Main Street, Bainbridge, NY 13733
Preparer
Kathy L Calabrese Paugh
Phone
6079675627
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountpostage 240promotions 194banquet expense 9,740equipment purchases and expense 2,879fees 106,771fuel 665meetings 902office expense 4,138prizes 2,330registrations and licenses 36repairs and maintenance 910scholarship 2,000supplies 14,028transportation expense 3,960small tools 208”

Description of other assets Part II line 24

“Category beginning of year end of yearmembership fees 0 23,114”

Description of total liabilities Part II line 26

“Category beginning of year end of yearscholarship fund 6,839 9,464membership fees 16,244 0”

Raw XML Appendix145 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BILLIE JO CARNES
IRS990EZ/BooksInCareOfDetail/PhoneNum06074251817
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01045 VANKIRK RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEWFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014867
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030117
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt030935
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt037551
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05250
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt030117
IRS990EZ/Form990TotalAssetsGrp/EOYAmt054049
IRS990EZ/GrossReceiptsAmt0191802
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt057541
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt07034
IRS990EZ/NetAssetsOrFundBalancesEOYAmt044585
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt07034
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt044585
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt125.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt420.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt520.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BILLIE JO CARNES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHARLES REED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PETER STURVAVANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRIAN KINNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RAY CHILSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BRETT WARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3REFEREE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VP
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt023114
IRS990EZ/OtherExpensesTotalAmt0149001
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE MOTORSPORT RACING
IRS990EZ/ProgramServiceRevenueAmt0134261
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROMOTE SAFETY IN MOTORSPORTS CEMPETITION AND USE IN GENERAL FOR COORINATING ANS SANCTIONING AMA MOTORSPORTS COMPETITIONS, SPECIFICALLY COMPETITON RECONGNIZED BY THE AMA
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0154251
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt023083
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09464
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0154251
IRS990EZ/TotalProgramServiceExpensesAmt0154251
IRS990EZ/TotalRevenueAmt0191802
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WNYOA.NET
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt057541
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt046035
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt060191
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt030797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0197714
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0197714
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt057541
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt046035
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt060191
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt030797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03150
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0197714
IRS990ScheduleA/TotalSupportAmt0197714
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTPOSTAGE 240PROMOTIONS 194BANQUET EXPENSE 9,740EQUIPMENT PURCHASES AND EXPENSE 2,879FEES 106,771FUEL 665MEETINGS 902OFFICE EXPENSE 4,138PRIZES 2,330REGISTRATIONS AND LICENSES 36REPAIRS AND MAINTENANCE 910SCHOLARSHIP 2,000SUPPLIES 14,028TRANSPORTATION EXPENSE 3,960SMALL TOOLS 208
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARMEMBERSHIP FEES 0 23,114
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARSCHOLARSHIP FUND 6,839 9,464MEMBERSHIP FEES 16,244 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES REED
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06074274516
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN NY OFFROAD ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0161560250
ReturnHeader/Filer/InCareOfNm0% CHARLES REED
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 782
ReturnHeader/Filer/USAddress/CityNm0CORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013045
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kathy L Calabrese Paugh
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 North Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bainbridge
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013733
ReturnHeader/PreparerPersonGrp/PhoneNum06079675627
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHY L CALABRESE PAUGH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-08T11:19:44-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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