Civic Intelligence

Lvqmrc

EIN 27-1687081 • 501(c)3 • Lehigh Valley, PA

Profile

Educate, encourage younger persons in the sport of midget racing and to combat juvenile deliquency

PO Box 21803Lehigh Valley, PA 18002

lvqmrc.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-41%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$81,991

Up $12,367 (+18%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$81,991

Up $12,367 (+18%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin69th percentile

Revenue

Down

$85,305

Down $58,357 (-41%) from 2024

Expenses

Down

$72,938

Down $71,743 (-50%) from 2024

Net Income

Up

$12,367

Up $13,386 (+1314%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$100K$50K$0-$50KAssets 2010: $20,477Liabilities 2010: $0Net Assets 2010: $20,4772010Assets 2011: $18,840Liabilities 2011: $0Net Assets 2011: $18,8402011Assets 2012: $17,156Liabilities 2012: $0Net Assets 2012: $17,1562012Assets 2013: $16,591Liabilities 2013: $0Net Assets 2013: $16,5912013Assets 2014: $22,983Liabilities 2014: $0Net Assets 2014: $22,9832014Assets 2015: $27,685Liabilities 2015: $0Net Assets 2015: $27,6852015Assets 2016: $36,153Liabilities 2016: $0Net Assets 2016: $36,1532016Assets 2017: $60,651Liabilities 2017: $0Net Assets 2017: $60,6512017Assets 2018: $49,284Liabilities 2018: $20,000Net Assets 2018: $29,2842018Assets 2019: $4,206Liabilities 2019: $0Net Assets 2019: $4,2062019Assets 2020: $2,430Liabilities 2020: $3,830Net Assets 2020: -$1,4002020Assets 2021: $5,859Liabilities 2021: $0Net Assets 2021: $5,8592021Assets 2022: $31,841Liabilities 2022: $0Net Assets 2022: $31,8412022Assets 2023: $70,643Liabilities 2023: $0Net Assets 2023: $70,6432023Assets 2024: $69,624Liabilities 2024: $0Net Assets 2024: $69,6242024Assets 2025: $81,991Liabilities 2025: $0Net Assets 2025: $81,9912025

Highlighted filing

2025

Assets$81,991
Liabilities$0
Net Assets$81,991
Open 2025 Filing

Operations Trend

Revenue Growth22nd percentile

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

$200K$150K$100K$50K$0-$50KExpenses 2010: $43,4222010Expenses 2011: $30,1012011Expenses 2012: $16,5622012Revenue 2013: $16,721Expenses 2013: $17,286Net Income 2013: -$5652013Revenue 2014: $44,463Expenses 2014: $38,071Net Income 2014: $6,3922014Revenue 2015: $25,411Expenses 2015: $20,709Net Income 2015: $4,7022015Revenue 2016: $50,062Expenses 2016: $41,594Net Income 2016: $8,4682016Revenue 2017: $73,190Expenses 2017: $48,692Net Income 2017: $24,4982017Revenue 2018: $82,197Expenses 2018: $62,416Net Income 2018: $19,7812018Revenue 2019: $91,242Expenses 2019: $96,320Net Income 2019: -$5,0782019Revenue 2020: $92,854Expenses 2020: $98,460Net Income 2020: -$5,6062020Revenue 2021: $104,021Expenses 2021: $96,762Net Income 2021: $7,2592021Revenue 2022: $185,023Expenses 2022: $159,041Net Income 2022: $25,9822022Revenue 2023: $161,657Expenses 2023: $140,170Net Income 2023: $21,4872023Revenue 2024: $143,662Expenses 2024: $144,681Net Income 2024: -$1,0192024Revenue 2025: $85,305Expenses 2025: $72,938Net Income 2025: $12,3672025

Highlighted filing

2025

Revenue$85,305
Expenses$72,938
Net Income$12,367
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$81,991
Liabilities
$0
Net assets
$81,991
Revenue
$85,305
Expenses
$72,938
Net income
$12,367
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.85$0.73$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$1.44$1.45$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$1.62$1.40$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$1.85$1.59$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$1.04$0.97$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.04$0.01$0.93$0.98$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.91$0.96$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.20$0.29$0.82$0.62$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.73$0.49$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.50$0.42$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.25$0.21$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.44$0.38$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.17$0.17$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 20, 2026
Return Version
2025v4.0
Gross Receipts
$85,305
Mission and Program Overview

Mission

Educate, encourage younger persons in the sport of midget racing and to combat juvenile deliquency

Educat, encourage, younger persons in the sport of midget racing and to combat juvenile delinquency

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$68,867$68,867→ $0
Cash and Non-Interest-Bearing Accounts$757$13,124▲ $12,367
Total Assets$69,624$81,991▲ $12,367
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$69,624$81,991▲ $12,367
Total Net Assets Fund Balance$69,624$81,991▲ $12,367
Total Liabilities and Net Assets / Fund Balance$69,624$81,991▲ $12,367

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$68,867--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Rich AmmiratoPresident
David Leuthe1st Vice President
Jon Jensen2nd Vice President
Latasha AnthonyAssistant Secretary
Terri WherAsst Treasurer
Dan WherHead Judge
David LeutheHead of Tech
Lori ArgotSecretary
Matt RoselliTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,512
Program Service Revenue
$0
Investment Income
$3,106
Other Revenue
$22,687
All Other Contributions
$41,091
Change in Net Assets
$12,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance---$10,856
Other Expenses---$3,817
Fees for Services Accounting---$295
Travel---$153
Total Functional Expenses$0$0$0$72,938
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lvqmrc
EIN
27-1687081
Phone
5709927979
Address
PO BOX 21803, LEHIGH VALLEY, PA 18002

Signing Officer

Name
Matthew Roselli
Title
President
Phone
5709927979
Signed
2026-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Roselli
Formed
2010
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
United Business Solutions Inc
Address
616 CENTRE STREET, FREELAND, PA 18224
Preparer
David a Purcell
Phone
5706363052
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 33

“Capital project is complted”

Raw XML Appendix356 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASST TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6HEAD OF TECH
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW ROSELLI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05709927979
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LVQMRC
ReturnHeader/Filer/BusinessNameControlTxt0LVQM
ReturnHeader/Filer/EIN0271687081
ReturnHeader/Filer/PhoneNum05709927979
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 21803
ReturnHeader/Filer/USAddress/CityNm0LEHIGH VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018002
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203156598
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UNITED BUSINESS SOLUTIONS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0616 CENTRE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018224
ReturnHeader/PreparerPersonGrp/PhoneNum05706363052
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A PURCELL
ReturnHeader/ReturnTs02026-03-20T09:31:17-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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