Civic Intelligence

California Off Road Vehicle Association

EIN 23-7223306 • 501(c)7 • Sacramento, CA

Profile

Membership representation

1500 West El Camino Avenue 352Sacramento, CA 95833

www.corva.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

45th percentile

0.6%

Higher net margin than 45% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

50th percentile

0.5%

Faster asset growth than 50% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

13%

Faster revenue growth than 70% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$253,494

Up $1,328 (+0.5%) from 2024

Liabilities

$430

No earlier filing loaded for comparison.

Net Assets

Up

$253,064

Up $898 (+0.4%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin45th percentile

Revenue

Up

$141,821

Up $16,540 (+13%) from 2024

Expenses

Up

$140,923

Up $4,004 (+2.9%) from 2024

Net Income

Up

$898

Up $12,536 (+108%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$300K$200K$100K$0Assets 2015: $94,606Net Assets 2015: $94,6062015Assets 2016: $90,002Net Assets 2016: $90,0022016Assets 2017: $97,153Net Assets 2017: $97,1532017Assets 2018: $104,371Net Assets 2018: $104,3712018Assets 2019: $133,453Net Assets 2019: $133,4532019Assets 2020: $180,548Net Assets 2020: $180,5482020Assets 2021: $196,134Liabilities 2021: $2Net Assets 2021: $196,1322021Assets 2022: $246,998Liabilities 2022: $6Net Assets 2022: $246,9922022Assets 2023: $263,808Liabilities 2023: $4Net Assets 2023: $263,8042023Assets 2024: $252,166Net Assets 2024: $252,1662024Assets 2025: $253,494Liabilities 2025: $430Net Assets 2025: $253,0642025

Highlighted filing

2025

Assets$253,494
Liabilities$430
Net Assets$253,064
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2015: $88,910Expenses 2015: $86,057Net Income 2015: $2,8532015Revenue 2016: $74,400Expenses 2016: $79,004Net Income 2016: -$4,6042016Revenue 2017: $80,094Expenses 2017: $72,943Net Income 2017: $7,1512017Revenue 2018: $112,080Expenses 2018: $104,862Net Income 2018: $7,2182018Revenue 2019: $122,305Expenses 2019: $93,223Net Income 2019: $29,0822019Revenue 2020: $146,269Expenses 2020: $99,174Net Income 2020: $47,0952020Revenue 2021: $112,816Expenses 2021: $97,232Net Income 2021: $15,5842021Revenue 2022: $164,311Expenses 2022: $113,451Net Income 2022: $50,8602022Revenue 2023: $146,729Expenses 2023: $129,917Net Income 2023: $16,8122023Revenue 2024: $125,281Expenses 2024: $136,919Net Income 2024: -$11,6382024Revenue 2025: $141,821Expenses 2025: $140,923Net Income 2025: $8982025

Highlighted filing

2025

Revenue$141,821
Expenses$140,923
Net Income$898
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$253,494
Liabilities
$430
Net assets
$253,064
Revenue
$141,821
Expenses
$140,923
Net income
$898
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$1.42$1.41$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.52$2.52$1.25$1.37$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.64$1.47$1.30$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$1.64$1.13$0.51
2021Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$1.13$0.97$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.81$1.81$1.46$0.99$0.47
2019Detailed filing. Detailed filing data is available for this year.$1.33$1.33$1.22$0.93$0.29
2018Detailed filing. Detailed filing data is available for this year.$1.04$1.04$1.12$1.05$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.97$0.97$0.80$0.73$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.90$0.74$0.79$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.95$0.89$0.86$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$160,103
Mission and Program Overview

Mission

Membership representation

Program Services

DescriptionGrantsExpenses
MEMBERSHIP REPRESENTATION--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE MCGARITYPresidentPT$0--
TOM REINHARTSecretaryPT$0--
MIKE MOORETreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event Income$52,224$52,224$18,282$33,942
Total Events$52,224$52,224$18,282$33,942
Filing and Contact Details

Filer

Filer Name
California Off Road Vehicle Association
EIN
23-7223306
Phone
9092143960
Address
1500 WEST EL CAMINO AVENUE 352, SACRAMENTO, CA 95833

Signing Officer

Name
Mike Moore
Title
Treasurer
Signed
2025-05-13
Discuss with paid preparer
Yes

Preparer

Firm
Cashuk Wiseman Goldberg Birnbaum&Salem
Address
2851 Camino Del Rio South Suite 410, San Diego, CA 92108
Preparer
Richard a Goldberg
Phone
6195630145
Supplemental Narrative

Additional Explanations

Other Revenue.1

“CORVA MERCHANDISE $5087”

Other Revenue.2

“ADVERTISING $160”

Other Revenue.3

“MAPS $20”

Other Expenses.1001

“Advertising and Promotion $4911”

Other Expenses.1

“OUTSIDE SERVICES $70000”

Other Expenses.3

“TRAVEL $12529”

Other Expenses.5

“COMPUTER SERVICES $7623”

Other Expenses.6

“INSURANCE $5236”

Other Expenses.7

“Bank/credit card fees $4118”

Other Expenses.8

“OFFICE EXPENSES $3447”

Other Expenses.9

“Advocacy & land use $3023”

Other Expenses.10

“MEETINGS $2358”

Other Expenses.11

“TAXES $2174”

Other Expenses.12

“SUPPLIES $626”

Other Expenses.13

“BAD DEBTS $476”

Other Expenses.14

“TELEPHONE $166”

Other Expenses.15

“DUES $13”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $31099 Prepaid Expenses and Deferred Charges - Ending $39216”

Other Assets.1

“PREPAID CA TAXES - Beginning $0 PREPAID CA TAXES - Ending $16”

Total Liabilities.1

“FEDERAL INCOME TAX PAYABLE - Beginning $0 FEDERAL INCOME TAX PAYABLE - Ending $430”

Raw XML Appendix156 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/PersonNm0MIKE MOORE
IRS990EZ/BooksInCareOfDetail/PhoneNum09092143960
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt09270 GLENVILLE COURT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RIVERSIDE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092805
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0221067
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0214262
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt021990
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0898
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01000
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0252166
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0253494
IRS990EZ/FundraisingGrossIncomeAmt052224
IRS990EZ/GrossReceiptsAmt0160103
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt05907
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt074715
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0252166
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0253064
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0252166
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0253064
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKE MCGARITY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TOM REINHART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt031099
IRS990EZ/OtherAssetsTotalDetail/EOYAmt039232
IRS990EZ/OtherExpensesTotalAmt0116700
IRS990EZ/OtherRevenueTotalAmt05267
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MEMBERSHIP REPRESENTATION
IRS990EZ/PrintingPublicationsPostageAmt023223
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MEMBERSHIP REPRESENTATION
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt018282
IRS990EZ/SpecialEventsNetIncomeLossAmt033942
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0430
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0140923
IRS990EZ/TotalRevenueAmt0141821
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.CORVA.ORG
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018282
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EVENT INCOME
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt052224
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052224
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt052224
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052224
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt033942
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018282
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt018282
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CORVA MERCHANDISE $5087
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADVERTISING $160
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MAPS $20
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Advertising and Promotion $4911
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUTSIDE SERVICES $70000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRAVEL $12529
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPUTER SERVICES $7623
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INSURANCE $5236
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BANK/CREDIT CARD FEES $4118
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OFFICE EXPENSES $3447
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ADVOCACY & LAND USE $3023
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MEETINGS $2358
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TAXES $2174
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SUPPLIES $626
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14BAD DEBTS $476
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15TELEPHONE $166
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16DUES $13
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Prepaid Expenses and Deferred Charges - Beginning $31099 Prepaid Expenses and Deferred Charges - Ending $39216
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18PREPAID CA TAXES - Beginning $0 PREPAID CA TAXES - Ending $16
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19FEDERAL INCOME TAX PAYABLE - Beginning $0 FEDERAL INCOME TAX PAYABLE - Ending $430
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Revenue.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Revenue.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA OFF ROAD VEHICLE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0237223306
ReturnHeader/Filer/PhoneNum09092143960
ReturnHeader/Filer/USAddress/AddressLine1Txt01500 WEST EL CAMINO AVENUE 352
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095833
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953867687
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cashuk Wiseman Goldberg Birnbaum&Salem
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02851 Camino Del Rio South Suite 410
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092108
ReturnHeader/PreparerPersonGrp/PhoneNum06195630145
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD A GOLDBERG
ReturnHeader/ReturnTs02025-05-13T15:09:58-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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