Civic Intelligence

American Motorcycle Association

990 • Fiscal year 2012 • EIN 31-4115710

Oct 01, 2011 to Sep 30, 2012 • Filed on Jul 26, 2013

13515 Yarmouth Drive43147
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.64x

Higher debt load relative to assets than 77% of similar nonprofits.

2012 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

21st percentile

-2.9%

Faster asset growth than 21% of similar nonprofits.

2012 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$17,666,953

Down $3,309,273 (-16%) from 2010

Net Assets

Down

$6,326,786

Down $2,629,165 (-29%) from 2010

Liabilities

Down

$11,340,167

Down $680,108 (-5.7%) from 2010

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$14,176,102

Up $53,347 (+0.4%) from 2010

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $20,976,226Liabilities 2010: $12,020,275Net Assets 2010: $8,955,9512010Assets 2012: $17,666,953Liabilities 2012: $11,340,167Net Assets 2012: $6,326,7862012Assets 2013: $17,165,387Liabilities 2013: $12,027,726Net Assets 2013: $5,137,6612013Assets 2014: $15,664,978Liabilities 2014: $11,607,421Net Assets 2014: $4,057,5572014Assets 2015: $14,417,756Liabilities 2015: $11,884,044Net Assets 2015: $2,533,7122015Assets 2016: $14,543,946Liabilities 2016: $12,019,315Net Assets 2016: $2,524,6312016Assets 2017: $14,535,450Liabilities 2017: $12,079,348Net Assets 2017: $2,456,1022017Assets 2018: $14,291,041Liabilities 2018: $12,237,884Net Assets 2018: $2,053,1572018Assets 2019: $14,438,792Liabilities 2019: $12,413,273Net Assets 2019: $2,025,5192019Assets 2020: $14,549,874Liabilities 2020: $11,183,405Net Assets 2020: $3,366,4692020Assets 2021: $16,477,859Liabilities 2021: $10,661,170Net Assets 2021: $5,816,6892021Assets 2022: $14,339,078Liabilities 2022: $9,582,863Net Assets 2022: $4,756,2152022

Highlighted filing

2012

Assets$17,666,953
Liabilities$11,340,167
Net Assets$6,326,786

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $14,122,7552010Expenses 2012: $14,176,1022012Expenses 2013: $13,894,6212013Revenue 2014: $12,899,599Expenses 2014: $14,172,814Net Income 2014: -$1,273,2152014Revenue 2015: $13,220,430Expenses 2015: $14,244,259Net Income 2015: -$1,023,8292015Revenue 2016: $12,651,409Expenses 2016: $13,131,726Net Income 2016: -$480,3172016Revenue 2017: $12,186,540Expenses 2017: $12,786,475Net Income 2017: -$599,9352017Revenue 2018: $11,963,775Expenses 2018: $12,493,752Net Income 2018: -$529,9772018Revenue 2019: $11,828,218Expenses 2019: $12,067,103Net Income 2019: -$238,8852019Revenue 2020: $10,237,131Expenses 2020: $9,592,442Net Income 2020: $644,6892020Revenue 2021: $11,974,280Expenses 2021: $10,738,966Net Income 2021: $1,235,3142021Revenue 2022: $13,427,869Expenses 2022: $11,847,878Net Income 2022: $1,579,9912022

Highlighted filing

2012

Revenue-
Expenses$14,176,102
Net Income-
Jump To
Filing Snapshot
Filing Period
Oct 1, 2011 to Sep 30, 2012
Signed
Jul 26, 2013
Return Version
2011v1.5
Gross Receipts
$12,414,277
Mission and Program Overview

Mission

NONE

Major Activities

Activity 2
See schedule oamerican motorcyclist magazine, the official journal of the ama, is published monthly and is the associations primary vehicle for member outreach. Other publications produced by the ama include atva news for members of the all-terrain vehicle association; ama racer, a seasonal printed and online publication that covers the world of ama amateur racing; ama organizer news for ama clubs, districts and promoters; and ama news & notes, a monthly summary of rights-related legislation, issues, and events. The ama also produces regular e-newsletters - the bi-monthly ama extra and hall of fame insider - and event-driven e-newsletters for ama vintage motorcycle days and the ama legends weekend, which celbrated the 2012 inductees to the ama motorcycle hall of fame. These publications were significantly complemented by the broad reach of the associations various websites: americanmotorcyclist.com,atvaonline.com, motorcyclemuseum.org, amavintagemotorcycledays.com, amaracing.com, amasupercross.com, and amateamusa.com the ama maintains social networking presences on facebook americanmotorcyclist) and youtube (americanmotorcyclist, motorcyclemuseum). The ama sponsored three events in 2012: ama vintage motorcycle days at the mid-ohio sports car course in july, the ama international women and motorcycling conference in august in carson city, nv, and the ama legends weekend in las vegas in november which featured the 2012 motorcycle hall of fame induction ceremony. For 2012, the all-terrain vehicle association focused its efforts on showcasing atv riders, promoting recreational riding and sanctioned competition, and monitoring legislation and regulations.
Activity 3
The ama continues to be the largest motorsports race sanctioning body in the world, and in 2012 the association focused substantial energyinto reorganizing the amateur racing activities of its 31 racing series and championships (for a listing, please visit http://www.americanmotorcyclist.com/racing/nationalchampionships), including the ama racing vintage grand championships. Ama amateur competitors competed in thousands of indoor and outdoor events on ice, sand, rocks, salt, mud, and asphalt in 2012.
Filing and Contact Details

Filer

EIN
31-4115710
Raw XML AppendixShowing 400 of 631 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.

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IRS990/Activity2/Description0SEE SCHEDULE OAMERICAN MOTORCYCLIST MAGAZINE, THE OFFICIAL JOURNAL OF THE AMA, IS PUBLISHED MONTHLY AND IS THE ASSOCIATIONS PRIMARY VEHICLE FOR MEMBER OUTREACH. OTHER PUBLICATIONS PRODUCED BY THE AMA INCLUDE ATVA NEWS FOR MEMBERS OF THE ALL-TERRAIN VEHICLE ASSOCIATION; AMA RACER, A SEASONAL PRINTED AND ONLINE PUBLICATION THAT COVERS THE WORLD OF AMA AMATEUR RACING; AMA ORGANIZER NEWS FOR AMA CLUBS, DISTRICTS AND PROMOTERS; AND AMA NEWS & NOTES, A MONTHLY SUMMARY OF RIGHTS-RELATED LEGISLATION, ISSUES, AND EVENTS. THE AMA ALSO PRODUCES REGULAR E-NEWSLETTERS - THE BI-MONTHLY AMA EXTRA AND HALL OF FAME INSIDER - AND EVENT-DRIVEN E-NEWSLETTERS FOR AMA VINTAGE MOTORCYCLE DAYS AND THE AMA LEGENDS WEEKEND, WHICH CELBRATED THE 2012 INDUCTEES TO THE AMA MOTORCYCLE HALL OF FAME. THESE PUBLICATIONS WERE SIGNIFICANTLY COMPLEMENTED BY THE BROAD REACH OF THE ASSOCIATIONS VARIOUS WEBSITES: AMERICANMOTORCYCLIST.COM,ATVAONLINE.COM, MOTORCYCLEMUSEUM.ORG, AMAVINTAGEMOTORCYCLEDAYS.COM, AMARACING.COM, AMASUPERCROSS.COM, AND AMATEAMUSA.COM THE AMA MAINTAINS SOCIAL NETWORKING PRESENCES ON FACEBOOK AMERICANMOTORCYCLIST) AND YOUTUBE (AMERICANMOTORCYCLIST, MOTORCYCLEMUSEUM). THE AMA SPONSORED THREE EVENTS IN 2012: AMA VINTAGE MOTORCYCLE DAYS AT THE MID-OHIO SPORTS CAR COURSE IN JULY, THE AMA INTERNATIONAL WOMEN AND MOTORCYCLING CONFERENCE IN AUGUST IN CARSON CITY, NV, AND THE AMA LEGENDS WEEKEND IN LAS VEGAS IN NOVEMBER WHICH FEATURED THE 2012 MOTORCYCLE HALL OF FAME INDUCTION CEREMONY. FOR 2012, THE ALL-TERRAIN VEHICLE ASSOCIATION FOCUSED ITS EFFORTS ON SHOWCASING ATV RIDERS, PROMOTING RECREATIONAL RIDING AND SANCTIONED COMPETITION, AND MONITORING LEGISLATION AND REGULATIONS.
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IRS990/Description0THE AMA MONITORS FEDERAL AND STATE LEGISLATIVE AND REGULATORY ACTIVITY. IN 2012, 7,454 MOTORCYCLE-RELATED LEGISLATION WERE REVIEWED AND 654 WERE TRACKED. STAFF BASED IN THE WASHINGTON, D.C., PICKERINGTON, OHIO, AND NORTHERN CALIFORNIA OFFICES TAKE ACTION AS NEEDED,INCLUDING SENDING INFORMATIONAL MAILINGS TO AMA MEMBERS, PREPARING NEWS RELEASES, OFFERING TESTIMONY AND PROVIDING INFORMATION TO KEY LEGISLATIVE COMMITTEES. IN 2012,THE AMA ISSUED 786,481 ADVOCACY MESSAGES TO ACTION E-LIST SUBSCRIBERS AND ELECTED OFFICIALS, AND SENT OUT 549 AMA ACTION ALERTS AND LEGISLATIVE BULLETINS.
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IRS990/OtherExpenses/ProgramServices256411
IRS990/OtherExpenses/ProgramServices30
IRS990/OtherExpenses/Total0931618
IRS990/OtherExpenses/Total1217188
IRS990/OtherExpenses/Total270963
IRS990/OtherExpenses/Total3-73213
IRS990/OtherLiabilities/BOY02295758
IRS990/OtherLiabilities/EOY02663331
IRS990/OtherRevenueCurrentYear0352440
IRS990/OtherRevenuePriorYear0534069
IRS990/OtherSalariesAndWages/ManagementAndGeneral0759905
IRS990/OtherSalariesAndWages/ProgramServices02945870
IRS990/OtherSalariesAndWages/Total03705775
IRS990/OwnWebsite0X
IRS990/PartialLiquidation00
IRS990/PayrollTaxes/ManagementAndGeneral072923
IRS990/PayrollTaxes/ProgramServices0282695
IRS990/PayrollTaxes/Total0355618
IRS990/PensionPlanContributions/ManagementAndGeneral015842
IRS990/PensionPlanContributions/ProgramServices061416
IRS990/PensionPlanContributions/Total077258
IRS990/PoliticalActivities00
IRS990/PrepaidExpensesDeferredCharges/BOY0367286
IRS990/PrepaidExpensesDeferredCharges/EOY0257193
IRS990/PriorExcessBenefitTransaction00
IRS990/ProfessionalFundraising00
IRS990/ProgramServiceRevenue/BusinessCode0900099
IRS990/ProgramServiceRevenue/BusinessCode1711300
IRS990/ProgramServiceRevenue/BusinessCode2541800
IRS990/ProgramServiceRevenue/BusinessCode3900099
IRS990/ProgramServiceRevenue/BusinessCode4711300
IRS990/ProgramServiceRevenueCY011410591
IRS990/ProgramServiceRevenue/Description0MEMBERSHIP DUES REVENU
IRS990/ProgramServiceRevenue/Description1RACING REVENUE
IRS990/ProgramServiceRevenue/Description2MAGAZINE ADVERTISING
IRS990/ProgramServiceRevenue/Description3PARADAMA MGMT FEE
IRS990/ProgramServiceRevenue/Description4SANCTION CHARTER FEES
IRS990/ProgramServiceRevenuePriorYear011805397
IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome07399080
IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome11539606
IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome2478533
IRS990/ProgramServiceRevenue/TotalRevenueColumn07399080
IRS990/ProgramServiceRevenue/TotalRevenueColumn11539606
IRS990/ProgramServiceRevenue/TotalRevenueColumn2942970
IRS990/ProgramServiceRevenue/TotalRevenueColumn3831228
IRS990/ProgramServiceRevenue/TotalRevenueColumn4478533
IRS990/ProgramServiceRevenue/UnrelatedBusinessRevenue0942970
IRS990/ProgramServiceRevenue/UnrelatedBusinessRevenue1831228
IRS990/ProhibitedTaxShelterTrans00
IRS990/ReconcilationOtherChanges0937208
IRS990/ReconcilationRevenueExpenses0-1781251
IRS990/RegularMonitoringEnforcement01
IRS990/RelatedEntity01
IRS990/RelatedOrgControlledEntity01
IRS990/RentalIncomeOrLoss/Real0258000
IRS990/ReportFin48Footnote01
IRS990/ReportInvestOthSecurities00
IRS990/ReportLandBldgEquip01
IRS990/ReportOtherAssets00
IRS990/ReportOtherLiabilities01
IRS990/ReportProgRelInvest00
IRS990/Revenue093047
IRS990/RevenuesLessExpensesCY0-1781251
IRS990/RevenuesLessExpensesPriorYear0-1457184
IRS990/RoyaltiesRevenue/ExclusionAmount082012
IRS990/RoyaltiesRevenue/TotalRevenueColumn082012
IRS990/SalariesEtcCurrentYear05224271
IRS990/SalariesEtcPriorYear05644553
IRS990/ScheduleBRequired00
IRS990ScheduleC/AgreeToCarryoverPriorYear00
IRS990ScheduleC/OnlyInHouseLobbying01
IRS990ScheduleC/SubstantiallyAllDuesNondeduct00
IRS990ScheduleD/Buildings/BookValue02198474
IRS990ScheduleD/Buildings/Depreciation02464795
IRS990ScheduleD/Buildings/OtherCostOrOtherBasis04663269
IRS990ScheduleD/Equipment/BookValue02046890
IRS990ScheduleD/Equipment/Depreciation02913877
IRS990ScheduleD/Equipment/OtherCostOrOtherBasis04960767
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0THE ASSOCIATION IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF CODE SECTION 501(C)(4). PROVISIONS FOR INCOME TAXES ARE RECORDED FOR ACTIVITIES UNRELATED TO THE ASSOCIATION'S TAX-EXEMPT STATUS, INCLUDING ADVERTISING INCOME, CERTAIN ROYALTIES, AND THE SALE OF MERCHANDISE AND MEMBERSHIP LISTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2012 AND 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO SUCH AUDITS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO SEPTEMBER 30, 2008.
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation1PART X: PARADAMA PRODUCTIONS, INC. ("PARADAMA") IS A WHOLLY-OWNED SUBSIDIARY OF AMERICAN MOTORCYCLE ASSOCIATION ("AMA"). THERE IS AN INTERCOMPANY LOAN ISSUED FROM PARADAMA TO AMA.
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier0DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference0PART X:
IRS990ScheduleD/Land/BookValue01000000
IRS990ScheduleD/Land/OtherCostOrOtherBasis01000000
IRS990ScheduleD/OtherLandBuildings/BookValue020740
IRS990ScheduleD/OtherLandBuildings/Depreciation011678
IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis032418
IRS990ScheduleD/OtherLiabilities/Amount02663331
IRS990ScheduleD/OtherLiabilities/Description0DUE TO PARADAMA INTERCOMPANY LOAN
IRS990ScheduleD/TotalOfAmounts02663331
IRS990ScheduleD/TotalOfBookValueLandBuildings05266104
IRS990ScheduleI/Form990ScheduleIPartIV/Explanation0SCHEDULE I, PART I, LINE 2: THE GRANTS ARE BASED ON FORGIVENESS OF DEBT AND OTHER AMOUNTS TRANSFERRED TO THE RELATED ORGANIZATION, AMERICAN MOTORCYCLE HERITAGE FOUNDATION.
IRS990ScheduleI/Form990ScheduleIPartIV/Identifier0PROCEDURE FOR MONITORING GRANTS IN THE U.S.:
IRS990ScheduleI/Form990ScheduleIPartIV/ReturnReference0PART I, LINE 2:
IRS990ScheduleI/RecipientTable/AddressUS/AddressLine1013515 YARMOUTH DRIVE
IRS990ScheduleI/RecipientTable/AddressUS/City0PICKERINGTON
IRS990ScheduleI/RecipientTable/AddressUS/State0OH
IRS990ScheduleI/RecipientTable/AddressUS/ZIPCode043147
IRS990ScheduleI/RecipientTable/AmountOfCashGrant0251735
IRS990ScheduleI/RecipientTable/AmountOfNonCashAssistance0348862
IRS990ScheduleI/RecipientTable/DescriptionOfNonCashAssistance0DEBT FORGIVENESS WITH RELATED PARTY FOR VARIOUS TRANSACTIONS.
IRS990ScheduleI/RecipientTable/EINOfRecipient0311047849
IRS990ScheduleI/RecipientTable/IRCSection0501C (3)

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.3$9.58$4.76$13.4$11.8$1.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.5$10.7$5.82$12.0$10.7$1.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$11.2$3.37$10.2$9.59$0.64
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$12.4$2.03$11.8$12.1$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.3$12.2$2.05$12.0$12.5$0.53
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$12.1$2.46$12.2$12.8$0.60
2016Detailed filing. Detailed filing data is available for this year.$14.5$12.0$2.52$12.7$13.1$0.48
2015Detailed filing. Detailed filing data is available for this year.$14.4$11.9$2.53$13.2$14.2$1.02
2014Detailed filing. Detailed filing data is available for this year.$15.7$11.6$4.06$12.9$14.2$1.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.2$12.0$5.14$13.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$11.3$6.33$14.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.0$12.0$8.96$14.1